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Missouri House Bill 1771 waives penalties and interest when tax credit denials cause income tax balances due

Original title: INCOME TAX CREDIT DENIALS

Last action · April 29, 2026: Placed Back on Formal Perfection Calendar (H)Sponsors: Phil Amato and 1 other

Introduced
Committee
Floor Vote
Passed
Law

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What This Bill Would Do

HB 1771 waives additions to tax, penalties, and interest for taxpayers who owe an income tax balance solely due to a , provided the balance is paid or department-approved payment arrangements are made within sixty days of the initial notice. The measure applies to income tax balances due arising on or after August 28, 2026.

Why it matters

Protects taxpayers from incurring financial penalties when state tax credits are denied due to exhausted statutory limits or insufficient funding, giving them a 60-day window to settle the resulting balance without added fees.

Who It Would Affect

Groups the bill's text would affect if enacted, as described in the record. Being affected is not a position for or against it.

Directly affected

Taxpayers

Taxpayers are relieved from liability for penalties and interest on balances caused by tax credit limit denials, provided they meet the 60-day payment or arrangement deadline.

Directly affected

Department of Revenue

The department is responsible for issuing notices of tax credit denials and approving payment arrangements for resulting tax balances.

Key Facts

You don't have to trust us. Each fact below is taken straight from the official document - click any one to see the exact passage, highlighted in the original.

Frequently Asked Questions

What qualifies as a tax credit limit denial under this bill?
A is the full or partial denial of a tax credit to an otherwise qualified taxpayer based on insufficient funds, appropriations, or because the cumulative maximum amount of tax credits set by statute has been reached for the fiscal or calendar year.
What must a taxpayer do to avoid penalties when a tax credit is denied?
The taxpayer must pay the resulting income tax balance or enter into Department of Revenue-approved payment arrangements within sixty days from the initial issuance of the notice showing the tax credit was denied.

What else do you want to know?

News Coverage

No news coverage found yet. Articles are indexed twice daily.

Where This Stands

Currently on floor. The next step in the legislative lifecycle is Passed.

Procedural history

20 actions
  1. Apr 29, 2026House
    Placed Back on Formal Perfection Calendar (H)
  2. Apr 13, 2026House
    Placed on the Informal Perfection Calendar (H)
  3. Apr 9, 2026House
    Placed Back on Formal Perfection Calendar (H)
  4. Mar 23, 2026House
    Placed on the Informal Perfection Calendar (H)
  5. Mar 11, 2026House
    Placed Back on Formal Perfection Calendar (H)
  6. Mar 4, 2026House
    Placed on the Informal Perfection Calendar (H)
Show 14 earlier actions
  1. Mar 2, 2026House
    Placed Back on Formal Perfection Calendar (H)
  2. Feb 16, 2026House
    Placed on the Informal Perfection Calendar (H)
  3. Feb 10, 2026HouseCommittee
    Reported Do Pass (H)
  4. Feb 10, 2026HouseCommittee
    Voted Do Pass (H)
  5. Feb 10, 2026House
    Executive Session Completed (H)
  6. Jan 29, 2026HouseCommittee
    Referred: Rules - Administrative(H)
  7. Jan 21, 2026HouseCommittee
    Reported Do Pass (H)
  8. Jan 20, 2026HouseCommittee
    Voted Do Pass (H)
  9. Jan 20, 2026House
    Executive Session Completed (H)
  10. Jan 12, 2026House
    Public Hearing Completed (H)
  11. Jan 8, 2026HouseCommittee
    Referred: Ways and Means(H)
  12. Jan 8, 2026HouseFloor
    Read Second Time (H)
  13. Jan 7, 2026HouseIntroduced
    Read First Time (H)
  14. Dec 1, 2025HouseIntroduced
    Prefiled (H)

Version history

Only one version on file - nothing to compare yet. As later stages (committee substitute, engrossed, enrolled) are captured, the redline appears here.

View official text →

Lobbying Activity

No state lobbying filings in our records match this bill. Federal lobbying reports (LDA) cover Congress, so they are not listed on state bills.

Full breakdown

Who this bill affects and the strongest case for and against it, written only from the bill’s own text.

Sponsors

Connected Entities

Department of Revenue, General Assembly, Renee Reuter and 1 more
OrganizationDepartment of Revenue“State agency approving payment arrangements”Map →
OrganizationGeneral Assembly“Legislative body of the state of Missouri”Map →
PersonRenee Reuter“Representative for District 112, co-sponsor”Map →
PersonPhil Amato“Representative for District 113”Map →

Sources

Analysis Score

0–100
  • Significance55
    How much this matters to a regular citizen
  • Controversy15
    Intensity of disagreement among stakeholders
  • Entertainment5
    Compellingness for a non-policy-wonk reader
  • Buzz20
    Current news / social attention level

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