Bill Commons

MO SB 1377

died on adjournment

Modifies provisions relating to erroneous tax deficiencies

Missouri · 2026 Regular Session · upper

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Quick answers

Did MO SB 1377 pass?

No. MO SB 1377 died when the 2026 Regular Session adjourned without final action on it. Bills that die this way are sometimes reintroduced in a later session. Latest recorded action (2025-12-01): Prefiled

What is MO SB 1377 about?

SB 1377 - This act provides that a taxpayer that has paid a deficiency and any interest, additions to tax, or penalties attributable to such deficiency that is subsequently found to be erroneous, regardless of whether such taxpayer has timely filed a protest with the Director of Revenue, shall be entitled to a refund in the amount of the deficiency and any interest, additions to tax, or penalties attributable to such deficiency that were paid by the taxpayer. Such refund shall be paid as provided in current law. This act is identical to a provision in CCS/HCS/SB 994 (2026). JOSH NORBERG

Who sponsors MO SB 1377?

Trent, Curtis is the primary sponsor of MO SB 1377.

Description

SB 1377 - This act provides that a taxpayer that has paid a deficiency and any interest, additions to tax, or penalties attributable to such deficiency that is subsequently found to be erroneous, regardless of whether such taxpayer has timely filed a protest with the Director of Revenue, shall be entitled to a refund in the amount of the deficiency and any interest, additions to tax, or penalties attributable to such deficiency that were paid by the taxpayer. Such refund shall be paid as provided in current law. This act is identical to a provision in CCS/HCS/SB 994 (2026). JOSH NORBERG

Introduced
—
Latest action
2025-12-01 — Prefiled
Bill type
bill
Last updated
—

Sponsors

  • Trent, Curtisprimary

Committees

Not provided by source.

Action timeline

Newest first

  1. 2026-01-27

    Second Read and Referred S Economic and Workforce Development Committee

    reading-2,referral-committee

  2. 2026-01-07

    S First Read

    reading-1

  3. 2025-12-01

    Prefiled

Versions

Documents

Votes

Not provided by source.

Related bills

No related bills recorded for this bill.

Official source

Attribution

Data from openstates_api_sync, retrieved 2026-08-21T21:08:48.597527Z

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