SS SB 58, 2015 (Amended Section - as Truly Agreed)
320.092. 1. Tax credits issued pursuant to sections 135.400,
135.750 and 320.093 shall be subject to oversight provisions.
Effective January 1, 2000, notwithstanding the provisions of
section 32.057, the board, department or authority issuing tax
credits shall annually report to the office of administration,
president pro tem of the senate, and the speaker of the
house of representatives[, and the joint committee on
economic development] regarding the tax credits issued
pursuant to sections 135.400, 135.750 and 320.093 which were
issued in the previous fiscal year. The report shall contain,
but not be limited to, the aggregate number and dollar amount
of tax credits issued by the board, department or authority,
the number and dollar amount of tax credits claimed by taxpayers,
and the number and dollar amount of tax credits unclaimed by
taxpayers as well as the number of years allowed for claims to
be made. This report shall be delivered no later than November
of each year.
2. The reporting requirements established pursuant to subsection 1 of this section shall also apply to the department of economic development and the Missouri development finance board established pursuant to section 100.265. The department and the Missouri development finance board shall report on the tax credit programs which they respectively administer that are authorized under the provisions of chapters 32, 100, 135, 178, 253, 348, 447 and 620.