Immigration Legislation - Missouri

SB 1230 - This act creates the Missouri Omnibus Immigration Act. Under the act it is illegal to employ unauthorized aliens and the act mandates that every employer in the state participate in a federal status verification system in order to verify an employee's work authorization status. Employers must submit an affidavit to the Department of Revenue accompanying remittance of withholding taxes or annual income tax returns that affirms that the employer is enrolled in a status verification system. The failure to timely file may trigger a tax audit. If the employer knowingly makes a material misrepresentation of fact with regard to the affidavit, the employer must add back business expense deductions taken to determine federal adjusted gross income in order to determine Missouri adjusted gross income for wages paid to employees and independent contractors whose employment eligibility was not verified under a status verification system. Law enforcement officers must inquire into the [...]

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