Modifies provisions relating to withholding tax returns

Summary

The bill changes Missouri law so that any employer whose workforce meets or exceeds the employee count defined by federal regulations must file its annual withholding tax returns electronically by January 31 each year, beginning in 2026. It replaces the previous rule that applied only to employers with 250 or more employees. Employers with a federal waiver from electronic filing are automatically exempt in Missouri if they submit the waiver to the state revenue director.

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