Missouri 2023 Regular Session

Missouri Senate Bill SB25

Introduced
1/4/23  
Refer
1/12/23  
Refer
2/2/23  
Engrossed
2/6/23  
Refer
2/23/23  
Report Pass
3/6/23  
Refer
3/6/23  
Report Pass
4/17/23  
Refer
5/4/23  
Report Pass
5/5/23  
Enrolled
5/11/23  

Caption

Authorizes an income tax deduction for certain federal grant money

Impact

If enacted, SB25 will directly affect how residents of Missouri calculate their adjusted gross income by eliminating the federal grant amounts from consideration. This could lead to a decrease in tax liability for individuals and organizations that depend on federal assistance, such as disaster relief grants or other federally funded programs. The state aims to create a more favorable tax environment that acknowledges contributions and supports stemming from federal investments.

Summary

Senate Bill 25 (SB25) proposes amendments to income tax regulations concerning federal grant money. The bill introduces an exemption for certain federal grants, allowing taxpayers to exclude these amounts from their Missouri adjusted gross income when calculating their tax obligations. This legislative change is intended to provide financial relief to individuals and businesses receiving these grants, thereby supporting economic growth throughout the state.

Contention

The discussions surrounding SB25 revolved around its implications for state revenues and fairness in taxation. Supporters argue that the bill is a necessary step in fostering growth and ensuring that recipients of federal funds do not face additional tax burdens. Critics, however, express concern over the potential short-term losses to state revenues and question the precedent it sets for future tax exemptions. The balance between encouraging economic assistance and maintaining adequate state funding is likely to remain a focal point of debate.

Companion Bills

No companion bills found.

Similar Bills

MO SB735

Creates and modifies provisions relating to gold and silver

MO SB46

Authorizes an income tax deduction for capital gains

MO SB59

Authorizes an income tax deduction for certain survivor benefits

MO SB349

Authorizes an income tax deduction for certain research expenses

MO SB682

Modifies provisions relating to an income tax deduction for certain farmers

MO SB872

Modifies provisions relating to the taxation of utility infrastructure

MO SB1365

Authorizes an income tax deduction for certain research expenses

MO SB618

Authorizes an income tax deduction for certain farmers