MO HB2066

Modifies section 21.110 to require the governor to issue a writ of election within 90 days of learning of a vacancy in either house and to hold the special election within 180 days of the vacancy notice.

Creates section 135.1776, the "Patrick Henry No Taxation Without Representation Act," which provides a tax credit to taxpayers in districts without representation if the governor violates the 180-day timeline.

Entitles taxpayers in unrepresented districts to a refundable tax credit of $1,000 multiplied by the fraction of months beyond 180 days that the district lacks representation, calculated to the nearest hundredth place.

Authorizes the Department of Revenue to implement the tax credit upon notice and verification of a violation, with the public record used to determine if a violation occurred.

Allows individuals to bring a circuit court action to require the Department of Revenue to enforce the provision, with de novo review available in circuit court.