# Missouri HB2945: Amends tax law to provide for additional subtractions for capital gains that are recharacterized as ordinary income by IRS

Missouri HB2945, Amends tax law to provide for additional subtractions for capital gains that are recharacterized as ordinary income by IRS, is a 2026 Regular Session House bill sponsored by Bill Hardwick (Republican); status failed, last action 2026-04-29 (Placed Back on Formal Perfection Calendar); PRIA reads it as touching household money (as of 2026-11-04).

- Canonical: https://policyrisk.com/state-bill/MO-HB2945-2026
- As of: 2026-11-04
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Missouri HB2945
- State: Missouri
- Session: 2026 Regular Session
- Title: Amends tax law to provide for additional subtractions for capital gains that are recharacterized as ordinary income by IRS
- Status: failed
- Chamber: House
- Introduced: 2026-01-13
- Last action: 2026-04-29, Placed Back on Formal Perfection Calendar
- Sponsor: Bill Hardwick (Republican)
- Cosponsors: 0
- Touches household money: yes
- Roll calls: 2 (11 yes, 6 no in all)
- Economic provisions PRIA read: 0

## Summary

No summary available.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Bill Hardwick (Republican), House

## Roll call votes

| Date | Chamber | Motion | Result | Yes | No | Other |
| --- | --- | --- | --- | --- | --- | --- |
| 2026-02-17 | House | Reported Do Pass | pass | 6 | 3 |   |
| 2026-02-05 | House | Reported Do Pass | pass | 5 | 3 |   |

## Actions (17)

- 2026-04-29: Placed Back on Formal Perfection Calendar (House)
- 2026-04-13: Placed on the Informal Perfection Calendar (House)
- 2026-04-09: Placed Back on Formal Perfection Calendar (House)
- 2026-03-23: Placed on the Informal Perfection Calendar (House)
- 2026-03-11: Placed Back on Formal Perfection Calendar (House)
- 2026-02-24: Placed on the Informal Perfection Calendar (House)
- 2026-02-17: Reported Do Pass - AYES: 6 NOES: 3 PRESENT: 0 (House)
- 2026-02-16: Voted Do Pass (House)
- 2026-02-16: Executive Session Completed (House)
- 2026-02-09: Referred: Rules - Legislative (House)
- 2026-02-05: Reported Do Pass - AYES: 5 NOES: 3 PRESENT: 0 (House)
- 2026-02-05: Voted Do Pass (House)
- 2026-02-05: Executive Session Completed (House)
- 2026-01-29: Public Hearing Completed (House)
- 2026-01-22: Referred: Special Committee on Tax Reform (House)
- 2026-01-14: Read Second Time (House)
- 2026-01-13: Introduced and Read First Time (House)

## Bill text

- Introduced, 2026-01-13: [PDF](https://documents.house.mo.gov/billtracking/bills261/hlrbillspdf/5663H.01I.pdf)

## Related bills

- HB2885: Requires all proceeds from boating registrations to be deposited in the water patrol division fund and used exclusively for the water patrol division (signed)
- HB2896: Modifies provisions relating to the governing bodies of certain public institutions of higher education (signed)
- HB2819: Modifies provisions relating to certain cash transactions requiring rounding to the nearest five cent denomination (signed)
- HB2596: Modifies provisions relating to health benefit plans (signed)
- HB2586: Revises the par value of membership shares and allows for participation in board meetings by telephone or electronic means (signed)
- HB2372: Modifies provisions relating to health care (signed)

## Sources
- [Introduced (PDF)](https://documents.house.mo.gov/billtracking/bills261/hlrbillspdf/5663H.01I.pdf)

## Related
- [HB2885: Requires all proceeds from boating registrations to be deposited in the water p…](https://policyrisk.com/state-bill/MO-HB2885-2026)
- [HB2896: Modifies provisions relating to the governing bodies of certain public institut…](https://policyrisk.com/state-bill/MO-HB2896-2026)
- [HB2819: Modifies provisions relating to certain cash transactions requiring rounding to…](https://policyrisk.com/state-bill/MO-HB2819-2026)
- [HB2596: Modifies provisions relating to health benefit plans](https://policyrisk.com/state-bill/MO-HB2596-2026)
- [HB2586: Revises the par value of membership shares and allows for participation in boar…](https://policyrisk.com/state-bill/MO-HB2586-2026)
- [HB2372: Modifies provisions relating to health care](https://policyrisk.com/state-bill/MO-HB2372-2026)
- [Missouri bills](https://policyrisk.com/states/missouri/bills)
- [Missouri state hub](https://policyrisk.com/states/missouri)
- [All state legislation](https://policyrisk.com/state-bills)

Source: PRIA, https://policyrisk.com/state-bill/MO-HB2945-2026 (as of 2026-11-04).