Missouri 2023 Regular Session

Missouri Senate Bill SB190

Introduced
1/4/23  
Refer
2/2/23  
Refer
4/13/23  
Engrossed
4/17/23  
Refer
4/18/23  
Report Pass
5/2/23  
Refer
5/2/23  
Report Pass
5/4/23  
Refer
5/4/23  
Report Pass
5/5/23  
Enrolled
5/8/23  

Caption

Modifies provisions relating to tax relief for seniors

Impact

One of the significant implications of SB190 is the increase in the maximum subtraction of retirement benefits from a taxpayer's Missouri adjusted gross income. The adjustments will eventually allow seniors to subtract 100% of their eligible retirement benefits when calculating their state income tax, contingent upon their income levels as defined in the bill. This could lead to substantial savings for many seniors, potentially easing their financial burdens in retirement and allowing them to utilize their limited resources more effectively.

Summary

Senate Bill 190 seeks to modify tax rules in Missouri, primarily focusing on providing tax relief for senior citizens. The bill aims to adjust existing statutes pertaining to retirement benefits and their taxation. A central feature of the bill is the repealing of two existing sections and the enactment of three new sections designed to enhance tax exemptions available to eligible seniors. The proposed amendments outline specific criteria under which seniors can qualify for these exemptions, enabling them to reduce their taxable income significantly based on their retirement benefits.

Contention

Despite its intention to assist seniors, there have been discussions about the sustainability of such tax reductions. Some concerns relate to the financial implications for the state treasury, as expanded tax exemptions may reduce overall tax revenues. Additionally, there may be misconceptions regarding wealthier seniors benefiting from such provisions. Hence, discussions surrounding the bill include balancing the benefits provided to seniors with the need for adequate state funding in other critical areas.

Companion Bills

No companion bills found.

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