---
type: "Bill"
title: "Modifies provisions relating to the taxation of pass-through entities"
description: "Modifies provisions relating to the taxation of pass-through entities"
jurisdiction: "us/states/mo"
legislature: "Missouri General Assembly"
session: "2024"
identifier: "HB 1912"
citation: "Missouri HB 1912 (2024)"
classification: ["bill"]
subjects: ["BUSINESS AND COMMERCE", "CORPORATIONS", "REVENUE", "DEPARTMENT OF", "TAX CREDITS", "TAX INCENTIVES", "TAXATION AND REVENUE - GENERAL", "TAXATION AND REVENUE - INCOME"]
status: "enacted"
primary_sponsors: ["Mike McGirl"]
version_count: 4
action_count: 43
vote_count: 8
first_action: "2023-12-12T06:00:00+00:00"
last_action: "2024-07-12T05:00:00+00:00"
source: "openstates"
source_identifier: "ocd-bill/3258444f-edb6-4770-9f45-ade1c40f57ff"
source_url: "https://house.mo.gov/billactions.aspx?bill=HB1912&year=2024&code=R"
source_hash: "a63d3726b2948c4ac48bf39bbacf4683d988d4c7657dc6577e741c1a4b8def06"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-mo"]
---

# Missouri HB 1912 (2024) — Modifies provisions relating to the taxation of pass-through entities

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Introduced** (filed) — [source](https://documents.house.mo.gov/billtracking/bills241/hlrbillspdf/4602H.01I.pdf)
2. **Perfected** (committee substitute) — [source](https://documents.house.mo.gov/billtracking/bills241/hlrbillspdf/4602H.01P.pdf)
3. **Senate Substitute (Senate Floor Substitute)** (committee substitute) — [source](https://documents.house.mo.gov/billtracking/bills241/hlrbillspdf/4602S.03F.pdf)
4. **Truly Agreed and Finally Passed** (committee substitute) — [source](https://documents.house.mo.gov/billtracking/bills241/hlrbillspdf/4602S.03T.pdf)

## Votes

- Reported Do Pass (H) - AYES: 7 NOES: 0 PRESENT: 0 — **pass** (pass) · lower
- Perfected (H) - AYES: 150 NOES: 0 PRESENT: 0 — **pass** (pass) · lower
- Reported Do Pass (H) - AYES: 10 NOES: 0 PRESENT: 0 — **pass** (pass) · lower
- Truly Agreed To and Finally Passed - AYES: 148 NOES: 0 PRESENT: 0 — **pass** (pass) · lower
- Reported Do Pass (H) - AYES: 9 NOES: 0 PRESENT: 0 — **pass** (pass) · lower
- Third Read and Passed (S) - SS - AYES: 31 NOES: 0 PRESENT: 0 — **pass** (pass) · upper
- House Adopts (H) - SS - AYES: 151 NOES: 0 PRESENT: 0 — **pass** (pass) · lower
- Third Read and Passed (H) - AYES: 151 NOES: 0 PRESENT: 0 — **pass** (pass) · lower

## Sponsors

- Mike McGirl — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2023-12-12T06:00:00+00:00** Prefiled (H)
- **2024-01-03T06:00:00+00:00** Read First Time (H)
- **2024-01-04T06:00:00+00:00** Read Second Time (H) `reading-2`
- **2024-01-05T06:00:00+00:00** Referred: Ways and Means(H) `referral-committee`
- **2024-01-10T06:00:00+00:00** Public Hearing Scheduled, Bill not Heard (H)
- **2024-01-18T06:00:00+00:00** Public Hearing Completed (H)
- **2024-01-25T06:00:00+00:00** Executive Session Completed (H)
- **2024-01-25T06:00:00+00:00** Voted Do Pass (H) `committee-passage`
- **2024-01-25T06:00:00+00:00** Reported Do Pass (H) - AYES: 10 NOES: 0 PRESENT: 0 `committee-passage`
- **2024-02-01T06:00:00+00:00** Referred: Rules - Regulatory Oversight(H) `referral-committee`
- **2024-02-05T06:00:00+00:00** Executive Session Completed (H)
- **2024-02-05T06:00:00+00:00** Voted Do Pass (H) `committee-passage`
- **2024-02-06T06:00:00+00:00** Reported Do Pass (H) - AYES: 9 NOES: 0 PRESENT: 0 `committee-passage`
- **2024-02-21T06:00:00+00:00** Taken Up for Perfection (H)
- **2024-02-21T06:00:00+00:00** Title of Bill - Agreed To
- **2024-02-21T06:00:00+00:00** Perfected (H) - AYES: 150 NOES: 0 PRESENT: 0
- **2024-02-29T06:00:00+00:00** Taken Up for Third Reading (H) `reading-3`
- **2024-02-29T06:00:00+00:00** Third Read and Passed (H) - AYES: 151 NOES: 0 PRESENT: 0 `passage, reading-3`
- **2024-02-29T06:00:00+00:00** Reported to the Senate and First Read (S) `reading-1`
- **2024-03-07T06:00:00+00:00** Second read and referred: Economic Development and Tax Policy(S)
- **2024-04-03T05:00:00+00:00** Public Hearing Scheduled (S) - Amended 1 - Thursday, April 11, 2024, 9:00 a.m., Senate Lounge
- **2024-04-11T05:00:00+00:00** Public Hearing Held (S)
- **2024-04-17T05:00:00+00:00** Executive Session Held (S)
- **2024-04-17T05:00:00+00:00** Voted Do Pass (S) `committee-passage`
- **2024-04-22T05:00:00+00:00** Reported Do Pass (S) `committee-passage`
- **2024-05-08T05:00:00+00:00** Taken Up for Third Reading (S) `reading-3`
- **2024-05-08T05:00:00+00:00** SS Offered `introduction`
- **2024-05-08T05:00:00+00:00** SS Adopted (S)
- **2024-05-08T05:00:00+00:00** Third Read and Passed (S) - SS - AYES: 31 NOES: 0 PRESENT: 0 `passage, reading-3`
- **2024-05-09T05:00:00+00:00** Reported to the House with... (H) - SS
- **2024-05-09T05:00:00+00:00** Referred: Fiscal Review(H) `referral-committee`
- **2024-05-09T05:00:00+00:00** Executive Session Completed (H)
- **2024-05-09T05:00:00+00:00** Voted Do Pass (H) `committee-passage`
- **2024-05-09T05:00:00+00:00** Reported Do Pass (H) - AYES: 7 NOES: 0 PRESENT: 0 `committee-passage`
- **2024-05-09T05:00:00+00:00** Taken Up
- **2024-05-09T05:00:00+00:00** House Adopts (H) - SS - AYES: 151 NOES: 0 PRESENT: 0
- **2024-05-09T05:00:00+00:00** Truly Agreed To and Finally Passed - AYES: 148 NOES: 0 PRESENT: 0 `passage`
- **2024-05-09T05:00:00+00:00** House Message (H)
- **2024-05-30T05:00:00+00:00** Signed by House Speaker (H)
- **2024-05-30T05:00:00+00:00** Signed by President Pro Tem (S)
- **2024-05-30T05:00:00+00:00** Delivered to Governor
- **2024-07-12T05:00:00+00:00** Approved by Governor (G) `executive-signature`
- **2024-07-12T05:00:00+00:00** Delivered to Secretary of State (G)

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/3258444f-edb6-4770-9f45-ade1c40f57ff`. Confidence: reported (aggregated from official Missouri legislature records).