SCSHB2090--PAYMENTOFFUNDSFROMTHESTATETREASURY
PAYMENTOFSTATESALARIES(Section33.100,RSMo)
Currentlawrequiresthesalariesofallelectiveandappointive
officersandemployeesofthestateshallbepaidoutofthestate
treasury,insemimonthlyormonthlyinstallmentsasdesignatedby
theCommissionerofAdministration. Thisbillallowssalariesto
additionallybepaidoutonceeverytwoweeksasdesignatedbythe
CommissionerofAdministration.
ELIMINATIONOFTHEPERSONNELADVISORYBOARD(Sections36.020,
36.030,36.050,36.060,36.070,36.080,36.090,36.100,36.120,
36.140,36.250,36.440,36.510,37.010,105.950,105.1114,and
288.220)
ThebilleliminatesthePersonnelAdvisoryBoardandgivesall
dutiesandresponsibilities previouslyheldbytheBoardtothe
DirectorofthePersonnelDivision(Director)andtheCommissioner
ofAdministration.
Currently,theDirectorisappointedbytheGovernorfromalistof
qualifiedapplicantssubmittedbytheBoard.Thisbillauthorizes
theCommissionerofAdministration toappointtheDirector. In
addition,theCommissionerofAdministration hastheauthorityto
removetheDirectorfornoreasonorforanyreasonnotprohibited
bylaw.
ThebillallowstheDirectortomakechangesintheclassification
plan,classification titleorinthestatementofdutiesand
qualifications foranewclassasdeemednecessarybytheDirector.
REFUNDOFSALESANDUSETAXASSESSMENTS(Section136.370)
Thisbillrequirestherefundofsalesandusetaxassessmentspaid
byataxpayerwhenitisdeterminedbytheAdministrative Hearing
Commissionoracourtoflawthatthenegligenceoforincorrect
informationprovidedbyanemployeeoftheDepartmentofRevenue
resultedinthetaxpayerfailingtocollectandremitsalesanduse
taxassessmentsthatwererequiredtobecollectedforwhichthe
DepartmentofRevenuesubsequentlyauditedthetaxpayer.
AtaxpayermustfileaclaimforrefundnotlaterthanApril15,
2023.
INCOMETAXCREDIT(Section1)
Forthe2021taxyear,thisbillallowsaqualifiedtaxpayer,as
definedinthebill,toclaimaone-timenonrefundabletaxcredit intheamountequaltothelesserofeachtaxpayer'sMissouri
incometaxdueforthetaxyearendingin2021,or$500iffiling
anindividualreturn,or$1,000iffilingmarriedcombinedreturn.
TheDepartmentofRevenueshallautomaticallyadjusteachqualified
taxpayer'sreturnforthe2021taxyearandshallissuerefundsif
necessarytoqualifiedtaxpayers.
Amongotherqualificationsdescribedinthebill,inordertobea
qualifiedtaxpayerunderthisprovision,apersonmusthavea
Missouriadjustedgrossincomeoflessthan$150,000iffilingan
individualtaxreturn,orlessthan$300,000ifamarriedcouple
filingacombinedincometaxreturn.
TheDirectorofRevenueshallnotauthorizemorethan$500million
intaxcreditsunderthebill.Ifthetotalamountoftaxcredits
claimedbyqualifiedtaxpayersexceeds$500million,theamountof
thecreditshallbeprorated.
VACCINATIONREQUIREMENTS(Section2)
Thebillprohibitsrequiringanystateemployeetoreceivea
vaccinationagainstCOVID-19asaconditionofcommencingor
continuingemployment.
Thebillcontainsprovisionsthatdonotapplytoanystate
employeewhoisemployedbythefollowingfacilities:
(1)AnyfacilitythatmeetsthedefinitionofhospitalinSection
197.020;
(2)AnylongtermcarefacilitythatlicensedunderChapter198;
(3)AnyentitythatmeetsthedefinitionoffacilityinSection
199.170;or
(4)AnyfacilitycertifiedbytheCentersforMedicareand
MedicaidServices.