HB 798 Missouri House · 2025 Regular Session

Modifies provisions relating to taxation

HB 798 revises Missouri's state income tax rates for residents. It temporarily caps the top tax rate at 4.95% for tax years 2023 through 2025 (lower than the previous top rate), and sets a permanent top rate of 4.7% for tax years beginning in 2026 or later. The bill also allows for annual 0.15 percentage point reductions in the top rate starting in 2024, contingent on state revenue exceeding a specified threshold. These changes directly affect Missouri residents who pay state income tax on their taxable income.

Issues: ✓ Budget & Taxes

Bill status passed 3 of 5 stages cleared

Introduction

Jan 2025

Committee Review

Apr 2025

House Passage

Mar 2025

Senate Passage

Governor

Introduced Jan 8, 2025 Last action Apr 9, 2025

Maddy AI version diff · 2 comparisons

What changed between versions

House Committee Substitute → Perfected · 4 edits

MODERATE

The bill was expanded from repealing four tax sections to repealing nine sections, adding new provisions for a tax credit on donations to maternity homes. The original version focused solely on income tax rate changes, while the perfected version introduces a new section defining maternity homes and establishing a tax credit for contributions to them.

Scope change

The bill's scope expanded from a pure income tax rate adjustment to include new provisions for maternity home tax credits and additional repealed tax sections.

SCOPE

Added repeal of sections 135.600, 135.621, 135.630, 143.071, 143.121, and 143.512 in addition to the original four sections.

DEFINITION

Added a new definition for 'maternity home' specifying facilities that provide housing and assistance to pregnant women without performing abortions.

FISCAL

Added a new tax credit provision allowing taxpayers to claim a percentage of donations to maternity homes, increasing from 50% to 100% for contributions after July 1, 2026.

TIMELINE

Changed the bill's effective date marker from 'House Committee Substitute' to 'Perfected' indicating final legislative approval.

Floor votes

How they voted

This bill passed the House by voice vote (no roll call recorded).

Full legislative history

Actions timeline

Total actions

Key actions

Committee

Apr 9, 2025

Upper · Passed

Voted Do Pass (S)

upper

Mar 27, 2025

Upper · Passed

Public Hearing Scheduled (S) - Wednesday, April 2, 2025, 10:00 a.m., Senate Committee Room 1 - 1st Floor

upper

Mar 24, 2025

Committee

Second read and referred: Economic and Workforce Development(S)

upper

Mar 12, 2025

Lower · Passed

Third Read and Passed (H) - AYES: 100 NOES: 53 PRESENT: 0

lower

Mar 11, 2025

Lower · Passed

Reported Do Pass (H) - AYES: 4 NOES: 2 PRESENT: 0

lower

Mar 11, 2025

Lower · Passed

Voted Do Pass (H)

lower

Mar 5, 2025

Committee

Referred: Fiscal Review(H)

lower

Mar 4, 2025

Lower · Passed

Perfected with Amendments (H) - HA 1, HA 2, HA 3, adopted.

lower

Mar 4, 2025

Lower · Passed

HCS Adopted (H)

lower

Feb 20, 2025

Lower · Passed

Reported Do Pass (H) - AYES: 7 NOES: 3 PRESENT: 0

lower

Feb 20, 2025

Lower · Passed

Voted Do Pass (H)

lower

Feb 6, 2025

Committee

Referred: Rules - Legislative(H)

lower

Feb 5, 2025

Lower · Passed

HCS Reported Do Pass (H) - AYES: 7 NOES: 3 PRESENT: 0

lower

Feb 4, 2025

Lower · Passed

HCS Voted Do Pass (H)

lower

Jan 16, 2025

Committee

Referred: Special Committee on Tax Reform(H)

lower

Jan 8, 2025

Introduced

Introduced and Read First Time (H)

lower

1 primary · 3 co-sponsors