How HB 136 changes current law

Compared against the Missouri Revised Statutes as published AI-generated reading aid — verify against the official bill.

This bill amends 1 section(s) of the Missouri Revised Statutes: Section 143.171, RSMo.

• Section 143.171, RSMo

  and and → bold-face ; and (7) For all tax years beginning on or after January 1, 2026, the amount deducted by the taxpayer under 26 U.S.C. Section 174(a)(2)(B), as amended, for the tax year ; and (14) For all tax years beginning on or after January 1, 2026, the amount of specified research or experimental expenditures that are both required to be charged to capital account and actually are charged to capital account as required by 26 U.S.C. Section 174(a)(2)(A), as amended, for the tax year, after any reduction to that amount under 26 U.S.C. Section 280C(c), as amended

  amended