MO HB2098

Repeals and replaces sections 143.051 and 143.101 of Missouri law relating to income tax treatment of residents and nonresidents.

Defines "member of the military" as any individual in the Armed Forces of the United States, including reserve components and the National Guard of Missouri, who is domiciled in Missouri and stationed outside the state for any part of the taxable year.

Requires military members to be treated as nonresidents for income tax purposes for each day they are stationed outside Missouri.

Excludes military members from the definition of "resident" under Missouri income tax law, regardless of their domicile status in the state.

Allows individuals who are residents for only part of a taxable year to determine their tax as if they were residents for the entire year.