Legislature passes Dixon bill to review state tax code

The Missouri General Assembly last week approved legislation sponsored by Sen. Bob Dixon, R-Springfield, to comprehensively review the state tax code.

Provisions from Dixon’s bill, Senate Bill 15, were incorporated into the final version of House Bill 384, which was approved April 9 by a 150-4 vote. The legislation moves to Gov. Jay Nixon’s office for consideration, according to a news release from Dixon’s office.

The bill calls for a commission to be established to conduct a multiyear review of the state’s tax system, which Dixon said would be the first such examination in four decades.

“A clear, consistent tax code is essential to keeping Missouri on a path of sustained economic growth, encouraging investment and job creation,” Dixon said in the release. “As we seek greater clarity in our tax law, we must also make certain that the enforcement of our tax law, and the law itself, favor taxpayers, not the tax collector.”

The legislation also would:

• establish an independent taxpayer advocates’ office to replace the current taxpayers’ ombudsman office in the Department of Revenue;
• amend state laws to consistently apply tax laws to Missourians; and
• provide eligible taxpayers with a one-time period Sept. 1-Nov. 30 to pay delinquent taxes that occurred on or prior to Dec. 31, 2014.

Last year, Missouri lawmakers overrode Nixon’s veto of a sizable tax-cut plan under Senate Bill 509, according to Springfield Business Journal archives.[[In-content Ad]]