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MO SB115
Bill
AI Summary
- Amends Section 143.801, RSMo, governing the time limitations for claiming income tax credits or refunds in Missouri
- Creates a new exception allowing taxpayers to claim credits or refunds beyond the standard limitation periods when the federal IRS changes or the taxpayer amends their federal income tax return after state deadlines have expired
- Requires claims under the new federal amendment exception to be filed within one year from the time of the federal amendment or IRS change
- Changes a gendered pronoun reference from "his" to "the taxpayer's" regarding federal income tax deductions under section 143.171
Legislative Description
Modifies provisions relating to taxation
Last Action
In Conference--SS for SCS for SB 115-Kraus, with HCS, as amended (CCR offered)
5/15/2015
Committee Referrals
Fiscal Review4/27/2015
Select Committee on Financial Institutions and Taxation4/15/2015
Ways And Means3/31/2015
Governmental Accountability & Fiscal Oversight2/25/2015
Ways And Means And Fiscal Oversight1/22/2015
Full Bill Text
No bill text available