SB994

Modifies provisions relating to taxation

Chamber Passed·2/12/26

Missouri SB994 modifies tax credit provisions and filing deadlines for income tax returns.

Missouri SB994 modifies provisions relating to taxation by exempting taxpayers from penalties or interest if they are denied a tax credit due to lack of available funds, provided they pay the balance within sixty days. The bill also changes the filing deadlines for income tax returns to align with federal tax purposes and mandates that tax due be paid without assessment, notice, or demand by the prescribed filing date.

Included in complete analysis

  • Overview
  • Core Provisions
  • Implementation
  • Impact
  • Legal Framework
  • Critical Issues

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Where it stands

Last
Passed the Senate · 145–3 · Feb 12
Current
The House
Next
House floor vote

Sponsors

0
1
R
Democratic CaucusRepublican Caucus

Roll Call Votes

145 Yea

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3 Nay

RRR

10 Absent

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Calendar

May 11

2:45 PM

Fiscal Review Executive Session

Mar 30

4:30 PM

Ways and Means Executive Session

History

May 15

House

CCR S offered & withdrawn (4828S05.1SR)

May 15

House

In Conference

May 14

House

S refuses to concur in HCS, as amended and requests H recede or grant conference