MO SB1296

Expands the definition of "state agency" to include municipalities with populations over 250,000, allowing these cities to participate in the state's income tax refund offset program for debt collection

Applies only to eligible debts arising on or after January 1, 2027

Enables large Missouri cities (such as Kansas City and St. Louis) to intercept state income tax refunds from residents who owe debts to those municipalities

Maintains existing offset provisions for debts owed to state agencies, courts, the family support division for child support, and the department of health and senior services for unpaid health care services