MO HB268

Expands the list of Missouri cities authorized to impose a public safety sales tax of up to 0.5% to include special charter cities with 29,000-32,000 inhabitants and third classification cities with 4,000-4,500 inhabitants located in first classification counties with 200,000-260,000 inhabitants

Sales tax revenue must be used exclusively for public safety purposes including equipment, employee salaries and benefits, and facilities for police, fire, and emergency medical providers

Requires voter approval before any city can impose the sales tax, with a majority vote needed at a county, state general, primary, or special election

Creates an exception to the standard statute of limitations for state income tax credit or refund claims when a taxpayer's federal return is amended or changed by the IRS after the state limitations period has expired

Taxpayers have one year from the time of a federal amendment or IRS change to file a state claim for credit or refund if the change reveals eligibility for an overpayment refund that would otherwise be time-barred