Missouri · Senate Bill 381 · 2025 Regular Session (103rd General Assembly)

Modifies provisions relating to earnings tax

SB 381 Sponsored by Travis Fitzwater Died in committee

  1. Introduced Dec 1, 2024
  2. In committee Feb 17, 2025
  3. Died  
  4. Passed the House  
  5. To the governor  
  6. Became law  

What it does

The legislature's own summary of the bill, or its official long title.

SCS/SB 381 - This act provides that earnings tax shall not be imposed upon the salaries of residents of or persons performing work in an earnings tax opportunity zone, nor on the net profits of businesses performing work in an earnings tax opportunity zone. An earnings tax opportunity zone is defined as an opportunity zone cluster of qualified census tracts organized within a distressed community, as such terms are…

Read the full title (115 words)

SCS/SB 381 - This act provides that earnings tax shall not be imposed upon the salaries of residents of or persons performing work in an earnings tax opportunity zone, nor on the net profits of businesses performing work in an earnings tax opportunity zone. An earnings tax opportunity zone is defined as an opportunity zone cluster of qualified census tracts organized within a distressed community, as such terms are defined in the act. The exemption provided in the act shall not apply in any opportunity zone that contains the National Geospatial-Intelligence Agency (NGA) West campus. This act is identical to HB 499 (2025) and is substantially similar to SB 1258 (2024) and HB 1479 (2024).

Every action

6 steps, oldest first, as the legislature records them.

  1. SenatePrefiled
  2. SenateS First Read
  3. CommitteeSecond Read and Referred S Economic and Workforce Development Committee · Senate Economic and Workforce Development
  4. CommitteeHearing Cancelled S Economic and Workforce Development Committee · Senate Economic and Workforce Development
  5. CommitteeHearing Conducted S Economic and Workforce Development Committee · Senate Economic and Workforce Development
  6. CommitteeSCS Voted Do Pass S Economic and Workforce Development Committee (0639S.02C) · Senate Economic and Workforce Development

Roll calls

1 recorded vote: 0 on the floor, 1 in committee. Each shows how every member voted.

Committee votes

DateWhereQuestionResult
Apr 23, 2025 Senate Economic and Workforce Development Economic and Workforce Development: To pass the bill out - Regular
Members

Yes · 5

No · 1

Absent · 1

 5–1

Sponsors

The member who introduced it.

From Missouri's official records (www.senate.mo.gov), checked Nov 2, 2026. Text links go to the official versions; LegiList does not copy bill text.