MO HB384

Establishes a tax amnesty program from September 1, 2015 to November 30, 2015, waiving all penalties, additions to tax, and interest for taxpayers who pay unpaid taxes in full for liabilities due on or before December 31, 2014

Creates the "Tax Amnesty Fund" in the state treasury, with collected revenues directed toward increasing MO HealthNet provider reimbursement rates and expanding adult dental coverage for fiscal year 2016

Establishes the "Office of Taxpayer Advocate" within the Department of Revenue, headed by a governor-appointed advocate serving a six-year term, to provide independent assistance to taxpayers and submit annual reports to the governor and general assembly

Authorizes the Director of Revenue and Commissioner of Administration to enter reciprocal debt collection agreements with the federal government and other states to offset tax refunds and vendor payments against delinquent debts

Creates the "Study Commission on State Tax Policy" to review Missouri's tax structure and recommend improvements, with a preliminary report due December 31, 2016 and final report due December 31, 2017