§ 148.720 RSMo — Corporate income tax reduction, when

1. For all tax years beginning in a calendar year in which there is a reduction in the rate of tax imposed under section 143.071 , there shall be a corresponding and proportional reduction in the rate of tax imposed under sections 148.030 , 148.140 , and 148.620 . The reduced rate shall be the applicable rate in each subsequent calendar year.

2. The reduction specified under subsection 1 of this section shall occur each year there is a reduction in the rate of tax imposed under section 143.071 , including a reduction in the rate of tax by operation of another law or by the constitution.