Missouri 2023 Regular Session

Missouri Senate Bill SB498

Introduced
1/17/23  

Caption

Authorizes an income tax deduction for income received as overtime pay

Impact

If enacted, SB 498 would amend existing Missouri tax laws to include provisions specifically for overtime compensation. The new deduction would allow taxpayers to subtract their overtime earnings from their federal adjusted gross income when calculating their Missouri adjusted gross income, effectively lowering their overall taxable income. This change could potentially lead to increased disposable income for many workers, thereby stimulating local economies through increased consumer spending. However, it could impact the state's revenue from income taxes, necessitating careful consideration of the fiscal implications.

Summary

Senate Bill 498 proposes an income tax deduction for income received as overtime pay for Missouri residents. This legislation aims to alleviate the financial burdens faced by workers who earn overtime wages, providing them with some relief from state income tax liabilities. By deducting the additional compensation from their taxable income, this bill seeks to promote fairness in taxation and support low and middle-income earners who rely on overtime pay to make ends meet.

Sentiment

The general sentiment among supporters of SB 498 is positive, as many view it as a necessary step to support workers in Missouri who often face financial strains, particularly those benefiting from overtime wages. Advocates for the bill argue it is essential to recognize the value of overtime work and remove the tax burden associated with it. On the other hand, some critics may express concern over the impact this deduction could have on state revenue and the potential long-term effects on funding for public services.

Contention

Notable points of contention around SB 498 include discussions on the potential fiscal impact on Missouri's tax revenue system. While proponents argue the deduction is a needed financial relief for workers, detractors point to the need for sustainable revenue generation for state programs. Additionally, there may be debates over the criteria for qualifying for this deduction and ensuring that the benefits reach those who genuinely rely on overtime as part of their income.

Companion Bills

No companion bills found.

Previously Filed As

MO SB452

Authorizes an income tax deduction for income received as overtime pay

MO SB618

Authorizes an income tax deduction for certain farmers

MO SB588

Authorizes an income tax deduction for certain farmers

MO SB12

Authorizes income tax deductions for educators and first responders

MO SB46

Authorizes an income tax deduction for capital gains

MO SB25

Authorizes an income tax deduction for certain federal grant money

MO SB349

Authorizes an income tax deduction for certain research expenses

MO SB11

Authorizes an income tax deduction for certain survivor benefits

MO SB1365

Authorizes an income tax deduction for certain research expenses

MO SB59

Authorizes an income tax deduction for certain survivor benefits

Similar Bills

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