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.

This act is identical to SB 1258 (2024) and HB 1479 (2024).

JOSH NORBERG

Statutes affected:
Introduced (0639S.01): 92.205

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Senate Committee Minutes:
SENATE COMMITTEE MINUTES Bill No.: SB 381
Sponsor: Fitzwater
Hearing Date: 4/16/2025


COMMITTEE: Economic and Workforce Development

CHAIRMAN: Brown (26)

DATE REFERRED: 2/17/2025 DATE HEARING REQUESTED: 4/10/2025



STAFF:
Mary Beth Bruns
Frank Catanzaro
Josh Norberg


WITNESSES GIVING INFORMATION:



WITNESSES FOR:



WITNESSES AGAINST:
Jacqueline Bardgett - City of St. Louis
Shannon Cooper - Greater KC Chamber of Commerce and Civic Council of Greater KC
Sammy Panettiere - Northland Chamber of Commerce and City of Kansas City