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MO HB1801

Bill

Status

Engrossed

4/22/2014

Primary Sponsor

William White

Click for details

Origin

House of Representatives

2014 Regular Session

AI Summary

  • Creates the "Facilitating Business Rapid Response to State Declared Disasters Act" (sections 190.270-190.285) to exempt out-of-state businesses and employees from Missouri registration, income tax, and withholding requirements during declared disaster periods.

  • Defines "disaster period" as beginning ten days before a governor's emergency proclamation or federal disaster declaration and extending 60 calendar days after the declared period ends, with potential extension by the governor.

  • Out-of-state businesses responding to disasters must notify the secretary of state within ten days of entering Missouri, providing name, domicile, business address, federal employer ID, entry date, and contact information.

  • Exempts out-of-state businesses and employees from income tax withholding, state registration, and use tax on temporary equipment during the disaster period; exemptions end upon conclusion of the disaster period.

  • Excludes out-of-state disaster-response businesses and employees from existing tax requirements in sections 143.041, 143.071, 143.191, 144.610, and transient employer provisions in sections 285.230-285.234.

Legislative Description

Establishes the Facilitating Business Rapid Response to State Declared Disasters Act

Last Action

Public Hearing Held (S)

4/30/2014

Committee Referrals

Rules3/13/2014
Special Standing Committee on Small Business2/18/2014

Full Bill Text

No bill text available