MO HB1336

Extends the new job creation tax deduction program from December 31, 2014 to December 31, 2019, with the section terminating September 1, 2020

Expands eligibility from small businesses (fewer than 50 employees) to all businesses regardless of size

Removes the county average wage requirement for qualifying jobs

Adds new deduction tiers for non-full-time employees: $3,000 per new job, or $6,000 if the business offers health insurance and pays at least 50% of premiums

Maintains existing deduction amounts for full-time employees: $10,000 per new job, or $20,000 if the business offers health insurance and pays at least 50% of premiums