SB 381 Missouri Senate · 2025 Regular Session

Modifies provisions relating to earnings tax

The context provided does not include specific details about what SB 381 modifies regarding earnings tax provisions. The bill's title and official abstract only state it "modifies provisions relating to earnings tax" without specifying changes to rates, exemptions, or affected groups. No key mechanisms, provisions, or concrete policy changes are described in the available information. Since the abstract lacks substantive detail, a meaningful summary of the bill's content cannot be generated from the provided context.

Bill status in committee 1 of 4 stages cleared

Introduction

Dec 2024

Committee Review

Floor Vote

Governor

Introduced Dec 1, 2024 Last action Apr 23, 2025

Maddy AI version diff · 1 comparison

What changed between versions

Introduced → Senate Committee Substitute - Committee Version · 2 edits

MINOR

The bill was revised from its original introduced version to a committee substitute version, primarily changing the effective date of the earnings tax exemption from January 1, 2025 to January 1, 2026. The substantive policy content regarding the earnings tax opportunity zone exemptions remains the same, though the formatting and header information were updated to reflect committee review.

Scope change

The bill's scope and applicability remain unchanged; it continues to create earnings tax exemptions for residents and businesses operating within designated opportunity zones in distressed communities.

TIMELINE

The effective date for the earnings tax exemption was delayed from January 1, 2025 to January 1, 2026, giving communities more time to prepare and designate opportunity zones.

TECHNICAL

The bill header was updated to reflect that this is a Senate Committee Substitute version rather than the original introduced version, with updated page numbering and formatting.

Floor votes

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No floor votes recorded yet.

Full legislative history

Actions timeline

Total actions

Key actions

Committee

Apr 23, 2025

Upper · Passed

SCS Voted Do Pass S Economic and Workforce Development Committee (0639S.02C)

upper

Apr 16, 2025

Upper · Passed

Hearing Conducted S Economic and Workforce Development Committee

upper

Mar 12, 2025

Upper · Passed

Hearing Cancelled S Economic and Workforce Development Committee

upper

Dec 1, 2024

Introduced

Prefiled

upper

1 primary · 0 co-sponsors