MO SB932

Amends Missouri RSMo sections 287.690 and 287.715 to change the rounding increment for workers' compensation tax rates from one-half of a percentage point to one-tenth of a percentage point

Allows the Director of the Division of Workers' Compensation to set more precise tax rates (up to 2% maximum) on net premiums, deposits, and assessments used to fund administration of the workers' compensation system

Applies the same one-tenth percentage point rounding change to the Second Injury Fund surcharge (up to 3% maximum) imposed on workers' compensation policyholders and self-insurers

Maintains the supplemental surcharge of up to 1% for the Second Injury Fund through December 31, 2026, with that provision set to expire on that date