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MO HB649

Bill

Official Source

Status

Introduced

1/22/2015

Primary Sponsor

Robert Cornejo

Click for details

Origin

House of Representatives

2015 Regular Session

AI Summary

  • Allows Missouri taxpayers to claim a $1,200 dependency exemption deduction for a stillborn child if a certificate of birth resulting in stillbirth was issued under section 193.165

  • Exemption may only be claimed in the taxable year in which the stillbirth occurred

  • Child must have otherwise qualified as a member of the taxpayer's household

  • Effective for taxable years beginning on or after January 1, 2015

  • Amends section 143.161, RSMo, which governs Missouri dependency exemptions

Legislative Description

Authorizes an income tax dependency exemption deduction for a stillborn child for the taxable year in which the child was born

Last Action

Reported Do Pass (H) - AYES: 8 NOES: 1 PRESENT: 0

5/4/2015

Committee Referrals

Select Committee on Financial Institutions and Taxation4/23/2015
Ways And Means2/18/2015

Full Bill Text

No bill text available