HCSHB1263--PROTECTINGMISSOURI'SSMALLBUSINESSESACT
SPONSOR: Brown(16)
COMMITTEEACTION:Voted"DoPasswithHCS"bytheStanding
CommitteeonGovernmentEfficiencyandDownsizingbyavoteof13
to0.Voted"DoPass"bytheStandingCommitteeonRules-
LegislativeOversightbyavoteof10to0.
ThefollowingisasummaryoftheHouseCommitteeSubstituteforHB
1263.
Thisbillestablishesthe"ProtectingMissouri'sSmallBusinesses
Act".
ThisbillrequiresthestateofMissourianditspolitical
subdivisionstogivecarefulconsiderationandappropriateconcern
forthelastingeffectsofactionstakenduringastateof
emergencythatadverselyaffecttheeconomicviabilityandwell-
beingofMissouriansandbusinesses.
ThebillprovidesthatbeginningJanuary1,2024,ifanypolitical
subdivisionwithjurisdictionoverabusiness,implementsany
shutdownorderaftertheGovernordeclaresastateofemergency,
andthebusinessclosesduetotheshutdownorderforatleast21
consecutivedaysoratleast45cumulativedays,thefollowing
requirementsapply:
(1)Waivingofanyfeeforabusinesslicenseduringtheperiodof
theshutdownorderorsixmonths,whicheverislonger;and
(2)Reducingtherealandpersonalpropertytaxliabilityofthe
businessbasedonthenumberofdaysthebusinesswasshutdownin
agivenyear,asfurtherexplainedinthebill.
Ifataxpayerrentsorleasesalloraportionofthetaxpayer's
affectedrealpropertytooneormorerentersorlessors,the
taxpayershalldoaproratadistributionoftheamountbywhich
thetaxliabilityisreduced,totherentersorlessorswhoare
currentonallleaseorrentalpayments.
Thisbillisnottobeconstruedasanexemptionofpropertyfrom
taxationthatrequiresthestatetoproviderestitutionor
replacementoflostrevenuestoapoliticalsubdivision.
ThisbillissimilartoHB2753(2022)andHCSHB1408(2021). Thefollowingisasummaryofthepublictestimonyfromthe
committeehearing. Thetestimonywasbasedontheintroduced
versionofthebill.
PROPONENTS: Supporterssaythatifthegovernmentforcesa
businesstoclosethroughnofaultofthebusiness,itisonlyfair
forthegovernmenttoreimbursethebusinessforaportionofthat
lostrevenue.
TestifyinginpersonforthebillwereRepresentative Brown;
MissouriChamberofCommerceandIndustry;andMissouriRestaurant
Association.
OPPONENTS: Therewasnooppositionvoicedtothecommittee.
Writtentestimonyhasbeensubmittedforthisbill.Thefull
writtentestimonyandwitnessestestifyingonlinecanbefound
underTestimonyonthebillpageontheHousewebsite.