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Comparing Missouri & Kansas Tax Cuts
Both Kansas & Missouri Cut Individual Income Tax Rates
As of 2017, Kansas cut the top rate of individual income tax from 6.45% to 4.6% for income over $60,000, and reduced all other tax brackets by somewhat smaller amounts
Missouri cut the top rate of individual income tax from 6% to 5.5% for income over $9,000

Both Kansas & Missouri Created a "LLC Loophole"
Both Kansas and Missouri enact a new deduction for businesses that file their taxes through the individual income tax structure, mainly LLCs, sole proprietorships and partnerships, effectively giving preferential tax treatment to select businesses based only on how they are structured.
Kansas eliminated tax for LLC entities
Missouri's SB 509 would cut LLC income that is subject to tax by one-fourth

Both Kansas & Missouri phase-in the cuts over time and include a "Trigger" mechanism
In addition to the immediate reduction in of income tax rates, Kansas's tax cuts included a "march to zero" provision that would require additional cuts to the state's individual and corporate income tax rates if state revenue grew by more than 2.5% per year, resulting eventually in the elimination of the state's individual and corporate income tax
Missouri's SB 509 included a similar phase-in and "trigger" mechanism by requiring that the tax cuts be phased-in over a five year period, with each reduction in the individual income tax rate and increase in the LLC exemption contingent upon state revenue growing by at least $150 million compared to the highest level attained in the previous three years
Neither "trigger" mechanism would allow state revenue to grow enough to meet inflationary costs, let alone respond to changing demographics such as more children enrolled in school or the aging of the population. In fact, the trigger mechanisms were never really meant to provide real protection, but a false sense of security