Modifies provisions requiring employers to file Missouri income tax returns electronically

HB 652 changes Missouri's requirement for employers to file wage tax returns electronically. Starting January 1, 2026, employers with at least 10 employees must submit these returns electronically by January 31, replacing the previous threshold of 250 employees. The bill aligns Missouri's filing method with federal specifications used for Social Security Administration filings. Employers already granted an IRS electronic filing waiver automatically qualify for the same exemption with Missouri. This directly affects Missouri employers who withhold wage taxes, streamlining their reporting process.