Corporate income tax reduction, when.
Mo. Rev. Stat. § 148.720
in effect148.720. Corporate income tax reduction, when. — 1. For all tax years beginning in a calendar year in which there is a reduction in the rate of tax imposed under section 143.071 , there shall be a corresponding and proportional reduction in the rate of tax imposed under sections 148.030 , 148.140 , and 148.620 . The reduced rate shall be the applicable rate in each subsequent calendar year.
2. The reduction specified under subsection 1 of this section shall occur each year there is a reduction in the rate of tax imposed under section 143.071 , including a reduction in the rate of tax by operation of another law or by the constitution.
(L. 2018 S.B. 769)
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://revisor.mo.gov/main/OneSection.aspx?section=148.720Fetched: 10/17/2026