FIRST REGULAR SESSION

SENATE COMMITTEE SUBSTITUTE FOR

SENATE BILLS NOS. 508 & 468

91ST GENERAL ASSEMBLY

 Reported from the Committee on Ways and Means, April 17, 2001, with recommendation that the Senate Committee

Substitute do pass.



TERRY L. SPIELER, Secretary.

1953S.02C

AN ACT

To amend chapter 145, RSMo, by adding thereto one new section relating to estate taxes.

Be it enacted by the General Assembly of the State of Missouri, as follows:

Section A.  Chapter 145, RSMo, is amended by adding thereto one new section, to be known as section 145.1000, to read as follows:

145.1000.  Other provisions of this chapter to the contrary notwithstanding, if the federal estate tax imposed pursuant to section 2011 of the Internal Revenue Code, as amended, is repealed, then no tax shall be imposed on the transfer of a decedent's estate in Missouri.  The provisions of this section shall become effective on the same date as the effective date of the repeal of the federal estate tax.



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