Bill Text: MO HB891 | 2011 | Regular Session | Introduced

---

Bill Title: Authorizes an income tax deduction from a taxpayer's Missouri adjusted gross income for all income earned as a temporary election staff member

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2011-04-21 - Public Hearing Scheduled, Bill not Heard (H) [HB891 Detail]

Download: Missouri-2011-HB891-Introduced.html

---

FIRST REGULAR SESSION

HOUSE BILL NO. 891

96TH GENERAL ASSEMBLY

---

 

 

INTRODUCED BY REPRESENTATIVES PARKINSON (Sponsor) AND ATKINS (Co-sponsor).

0921L.01I                                                                                                                                                  D. ADAM CRUMBLISS, Chief Clerk

---

 

AN ACT

To repeal section 143.111, RSMo, and to enact in lieu thereof two new sections relating to an income tax exemption for certain elections employees.

---

Be it enacted by the General Assembly of the state of Missouri, as follows:

            Section A. Section 143.111, RSMo, is repealed and two new sections enacted in lieu thereof, to be known as sections 143.111 and 143.162, to read as follows:

            143.111. The Missouri taxable income of a resident shall be such resident's Missouri adjusted gross income less:

            (1) Either the Missouri standard deduction or the Missouri itemized deduction;

            (2) The Missouri deduction for personal exemptions;

            (3) The Missouri deduction for dependency exemptions;

            (4) The deduction for federal income taxes provided in section 143.171; [and]

            (5) The deduction for a self-employed individual's health insurance costs provided in section 143.113;

            (6) The deduction for income earned as a temporary election staff member as provided in section 143.162.

            143.162. 1. As used in this chapter, the term, "temporary election staff member" means any person employed under sections 115.045 and 115.051 and who works no more than five months in the tax year.

            2. For all tax years beginning on or after January 1, 2011, all income earned by any individual in performance of duties as a temporary election staff member shall be exempt from taxation under this chapter, including any withholding tax imposed by sections 143.191 to 143.265. The department of revenue shall not require the withholding or payment of any portion from such temporary election staff member's income for purposes of this chapter, but may require withholding of any funds for federal withholding purposes or to be paid as federal taxes or fees.

            3. If an individual is eligible for unemployment benefits under chapter 288, such individual shall be deemed to be totally unemployed for purposes of chapter 288 and any rules or regulations promulgated under chapter 288 during any time in which the individual is performing duties as a temporary election staff member.

•