Missouri 2024 Regular Session

Missouri Senate Bill SB1258

Introduced
1/3/24  

Caption

Modifies provisions relating to earnings tax

Impact

By exempting salaries, wages, and profits derived from activities within these opportunity zones, SB1258 is designed to stimulate economic investment and redevelopment in areas identified as distressed. This approach aligns with broader national economic policies aimed at revitalizing underprivileged regions by incentivizing business development and job creation. Additionally, the bill requires distressed communities to maintain and publish updated maps of these opportunity zones to ensure transparency and accessibility for potential investors.

Summary

Senate Bill 1258 seeks to amend chapter 92 of the Revised Statutes of Missouri by introducing a new section relating to earnings tax. This new section specifies that, starting from January 1, 2024, certain earnings will be exempt from the earnings tax imposed in distressed communities. The bill specifically targets residents and businesses operating within defined earnings tax opportunity zones, allowing them to retain more of their income to promote local economic development.

Contention

Notable points of contention around SB1258 may arise regarding the efficacy of classifying certain areas as opportunity zones. Critics might argue that this designation could lead to arbitrary tax advantages that are not equitably distributed or could create disparities between different communities. Furthermore, there may be ongoing debates about the definition of 'distressed community' and how it applies to various regions within the state. Such discussions could revolve around whether the bill adequately addresses the needs of all communities in Missouri or primarily benefits specific locales.

Companion Bills

No companion bills found.

Previously Filed As

MO SB344

Modifies provisions relating to earnings tax

MO SB644

Modifies provisions relating to earnings taxes

MO SB722

Modifies provisions relating to tax increment financing

MO SB180

Authorizes the cities of Clinton and Lincoln to impose a sales tax for public safety

MO SB92

Modifies provisions relating to tax credits

MO SB514

Modifies provisions relating to taxation

MO SB721

Modifies provisions relating to facilities of historic significance

MO SB131

Modifies provisions relating to taxation

MO SB455

Modifies provisions relating to benevolent tax credits

MO SB247

Modifies provisions relating to taxation

Similar Bills

No similar bills found.