MO SB1429

Replaces the fixed 250-employee threshold for mandatory electronic filing of withholding tax returns with a variable threshold tied to federal regulations under 26 C.F.R. 301.6011-2

Changes the effective date for the electronic filing requirement from January 1, 2018 to January 1, 2026

Requires employers meeting the federal threshold to submit withholding tax returns electronically by January 31st for wages paid in the previous tax year

Maintains the provision allowing employers who receive an IRS waiver from federal electronic filing requirements to automatically receive a waiver from Missouri's electronic filing requirement