Bill Text: MO HB2098 | 2014 | Regular Session | Introduced

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Bill Title: Requires a military member to be treated as a nonresident for income tax purposes for each day that he or she is stationed outside Missouri

Spectrum: Partisan Bill (Democrat 2-0)

Status: (Introduced - Dead) 2014-05-16 - Referred: Ways and Means(H) [HB2098 Detail]

Download: Missouri-2014-HB2098-Introduced.html

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SECOND REGULAR SESSION

HOUSE BILL NO. 2098

97TH GENERAL ASSEMBLY

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INTRODUCED BY REPRESENTATIVES MEREDITH (Sponsor), RIZZO, WALTON GRAY, CARPENTER AND MCKENNA (Co-sponsors).

5618L.02I                                                                                                                                                  D. ADAM CRUMBLISS, Chief Clerk

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AN ACT

To repeal sections 143.051 and 143.101, RSMo, and to enact in lieu thereof two new sections relating to income taxes on members of the Armed Forces.

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

            Section A. Sections 143.051 and 143.101, RSMo, are repealed and two new sections enacted in lieu thereof, to be known as sections 143.051 and 143.101, to read as follows:

            143.051. 1. An individual who is a resident for only part of [his] the individual's taxable period shall be treated as a nonresident for purposes of sections 143.011 to 143.996. [His] The individual's Missouri nonresident adjusted gross income (Missouri adjusted gross income from sources within this state) shall consist of:

            (1) All items that would have determined [his] the individual's Missouri adjusted gross income if [he] the individual had a taxable period as a resident consisting solely of the time [he] the individual was a resident[,] ; and

            (2) All items that would have determined [his] the individual's Missouri nonresident adjusted gross income if [he] the individual had a taxable period as a nonresident consisting solely of the time [he] the individual was not a resident.

            2. An individual described in subsection 1 may determine [his] the individual's tax as if [he] the individual were a resident for the entire taxable period.

            3. (1) As used in this subsection, the term "member of the military" means any individual who is a member of the Armed Forces of the United States, including reserve components and the National Guard of this state, as defined in Sections 101(3) and 109 of Title 32, United States Code, as amended, and any other military force organized under the laws of this state, who is domiciled in this state and who spends any part of the taxable year stationed outside this state.

            (2) Any individual who is a member of the military shall be treated as a nonresident individual for purposes of this chapter for each day the individual was stationed outside this state.

            143.101. 1. "Resident" means an individual who is domiciled in this state, unless [he] the individual (1) maintains no permanent place of abode in this state, (2) does maintain a permanent place of abode elsewhere, and (3) spends in the aggregate not more than thirty days of the taxable year in this state; or who is not domiciled in this state but maintains a permanent place of abode in this state and spends in the aggregate more than one hundred eighty-three days of the taxable year in this state. The term "resident" shall not include any member of the military as provided in subsection 3 of section 143.051.

            2. "Nonresident" means an individual who is not a resident of this state.

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