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HB 828 Missouri House · 2025 Regular Session

Modifies provisions relating to tax credits

HB 828 modifies how Missouri calculates taxable income by adjusting federal tax returns. It adds specific items back to federal adjusted gross income, such as certain federal tax refunds (excluding pandemic-related credits), interest on some government bonds, and excess depreciation deductions. The bill also subtracts certain amounts, including interest from U.S. obligations, property tax refunds, and income from military service in combat zones. These changes directly affect Missouri taxpayers who claim federal deductions or credits that differ from Missouri's rules, particularly those with pandemic-related refunds, investment income, or military benefits. The bill ensures Missouri's tax base aligns more closely with federal calculations for these specific scenarios.
Issues: ✓ Budget & TaxesSupports Budget & TaxesBill adds back federal tax refunds and interest to taxable income, closing loopholes to increase state revenue collection.85% confidence ✓ VeteransSupports VeteransBill excludes military combat zone income from taxable income, providing direct tax relief to veterans. This reduces their tax burden and aligns with veteran support indicators.95% confidence
Bill status passed 3 of 5 stages cleared
Introduction
Jan 2025
Committee Review
Apr 2025
House Passage
Apr 2025
Senate Passage
Governor
Introduced Jan 9, 2025 Last action Apr 28, 2025
Maddy AI version diff · 2 comparisons

What changed between versions

House Committee Substitute → Perfected · 2 edits
MINOR
The bill was perfected with minor formatting and numbering corrections, including updating the bill reference from H.03C to H.03P and renumbering line items. The substantive policy language regarding tax deductions for pandemic-related interest and business interest limitations under federal law remains unchanged.
TECHNICAL

Bill reference number updated from H.03C to H.03P to reflect the perfected version.

Line numbering and formatting adjusted to align with standard legislative markup conventions.

Floor votes

How they voted

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

Actions timeline

Total actions
24
Key actions
8
Committee
9
Apr 28, 2025
Upper · Passed
Voted Do Pass (S)
upper
Apr 22, 2025
Upper · Passed
Public Hearing Scheduled (S) - CANCELLED: Thursday, April 24, 2025, 8:15 a.m., Senate Committee Room - 1st Floor
upper
Apr 17, 2025
Committee
Second read and referred: Agriculture, Food Production and Outdoor Resources(S)
upper
Apr 14, 2025
Lower · Passed
Third Read and Passed (H) - AYES: 151 NOES: 0 PRESENT: 0
lower
Apr 9, 2025
Lower · Passed
HCS Adopted (H)
lower
Apr 3, 2025
Lower · Passed
Reported Do Pass (H) - AYES: 10 NOES: 0 PRESENT: 0
lower
Apr 3, 2025
Lower · Passed
Voted Do Pass (H)
lower
Mar 19, 2025
Committee
Referred: Rules - Administrative(H)
lower
Mar 5, 2025
Lower · Passed
HCS Reported Do Pass (H) - AYES: 9 NOES: 0 PRESENT: 1
lower
Mar 3, 2025
Lower · Passed
HCS Voted Do Pass (H)
lower
Jan 22, 2025
Committee
Referred: Ways and Means(H)
lower
Jan 9, 2025
Introduced
Introduced and Read First Time (H)
lower
1 primary · 0 co-sponsors

Sponsors

Role
Legislator
Party
State
District
P
Photo of Becky Laubinger
Becky Laubinger
RRepublican
MO
117