| 135.010. | Definitions. |
| 135.015. | Time for filing and other procedural matters, how governed. |
| 135.020. | Credits, how applied, considered overpayment, when. |
| 135.025. | Accrued taxes and rent constituting taxes to be totaled--maximum |
| | amount allowable--allocation regulations, when. |
| 135.030. | Formula for determining credits--table to be prepared by director of |
| | revenue--taxpayer not applying for credit to be notified of |
| | eligibility. |
| 135.035. | Claims for calendar year 1975 and later affected. |
| 135.090. | Income tax credit for surviving spouses of public safety |
| | officers--sunset provision. |
| 135.095. | (Repealed L. 2007 S.B. 613 Revision § A) |
| 135.096. | Long-term care insurance tax deduction, amount. |
| 135.100. | Definitions. |
| 135.110. | Tax credit for new or expanded business facility--computation--maximum |
| | years and amount allowed--no credit allowed a public utility and |
| | certain businesses--definitions. |
| 135.115. | Vesting of tax credits, when--waiver, applicable when. |
| 135.120. | Deferment of tax credit--election--notice. |
| 135.130. | Transfer of business facility, all or part--apportionment of tax |
| | credit--estate of taxpayer entitled to credit and distributee of |
| | estate also entitled to credit. |
| 135.140. | Termination and resumption of operation of business--consent of |
| | director required for claim of credit. |
| 135.150. | Rules, promulgation duties--certification of applications for tax |
| | credit--application requesting credit granted when--denial, protest |
| | procedure--review by administrative hearing commission authorized. |
| 135.155. | Prohibition on certain enterprises receiving certain |
| | incentives--expansion deemed new business facility--certain |
| | properties considered one facility, when. |
| 135.200. | Definitions. |
| 135.204. | Contingent effective date for certain sections. |
| 135.205. | Requirements to qualify as enterprise zone. |
| 135.206. | Counties, certain third class counties to have one enterprise zone |
| | designated, requirements. |
| 135.207. | Satellite zones may be established in certain cities or villages, |
| | requirements. |
| 135.208. | Additional enterprise zones to be designated, certain third class |
| | counties, Independence, Camden County, Randolph County, Ste. Genevieve |
| | County, Jefferson County, the city of Ava, the city of Portageville, |
| | the city of Lamar, requirements. |
| 135.209. | Satellite enterprise zone may be established, city of Independence. |
| 135.210. | Designation as enterprise zone, procedure--maximum number, |
| | exceptions--report required from all zones--cancellation of zone, |
| | procedure. |
| 135.212. | Additional enterprise zones to be designated--certain zones not to |
| | expire before certain date (Linn, Macon counties). |
| 135.215. | Real property improvements exemption from assessment and ad valorem |
| | taxes--procedure--maximum period granted--abatement or exemption |
| | ceases, when. |
| 135.220. | Income earned by business, revenue producing enterprise, in zone, |
| | residential units, exemption, how computed. |
| 135.225. | Tax credit for new or expanded business facility, |
| | requirements--definitions--apportionment of credits--period for |
| | which tax credit granted--election to forfeit and claim tax |
| | credit under section 135.110--vesting of credits and exemptions, |
| | when--waiver of credits and exemptions, when. |
| 135.230. | Tax credits and exemptions, maximum period granted--calculation |
| | formula--employee requirements, waived or reduced, when--motor |
| | carrier, tax credits, conditions--expansion of boundaries of |
| | enterprise zone--petition for additional period, qualifications. |
| 135.235. | Tax credit for expense of training employees--small corporations and |
| | partnerships. |
| 135.240. | Employees for which employer may claim training credit. |
| 135.245. | Income tax refund limited to taxpayer establishing new facility in |
| | enterprise zone--refund if tax credits earned exceed tax liability, |
| | when, limitations. |
| 135.247. | Federal empowerment, enterprise community deemed state enterprise |
| | zone--credits, exemption, refund--retail businesses eligible for |
| | benefits. |
| 135.250. | Rules authorized, procedure. |
| 135.255. | Displaced enterprise zone resident assistance, when, limitations. |
| 135.256. | Enterprise zone to be established in certain cities (Rolla). |
| 135.257. | Enterprise zone to be established in city not within a county |
| | (St. Louis). |
| 135.258. | Letter of intent required, when. |
| 135.259. | Enterprise zone designated for a certain county (Wright County) |
| 135.260. | Enterprise zone designated for a certain city (Carl Junction) |
| 135.262. | Any area meeting enterprise zone requirements shall be designated |
| | as such. |
| 135.270. | Strategic initiative investment income tax refund, automobile |
| | manufacturers or assemblers. |
| 135.276. | Definitions. |
| 135.277. | Taxable income of retained business facility exempt from income |
| | taxation, amount. |
| 135.279. | Tax credit, amount (Hazelwood Ford Plant)--calculation and |
| | limitations on credit. |
| 135.281. | Application for income tax refund (Hazelwood Ford Plant)--approval |
| | procedures. |
| 135.283. | Program application--approval by department--executed agreement |
| | required, contents. |
| 135.284. | Contingent expiration of certain sections. |
| 135.286. | Revenue-producing enterprises not eligible for certain tax |
| | benefits--time period of exemptions. |
| 135.300. | Definitions. |
| 135.305. | Eligibility--amount of tax credit. |
| 135.307. | Credit exceeding tax, not refunded, effect. |
| 135.309. | Assignment of credit, procedure. |
| 135.311. | Application, content, filed where. |
| 135.313. | Credit for charcoal producers. |
| 135.325. | Title. |
| 135.326. | Definitions. |
| 135.327. | Special needs child adoption tax credit--definitions--nonrecurring |
| | adoption expenses, amount--individual and business entities tax |
| | credit, amount, time for filing application--assignment of tax |
| | credit, when--children in crisis tax credit, amount, |
| | verification, time for filing--amount of tax credits redeemed, |
| | allocation, availability of unclaimed allocations--application |
| | procedure--credit denial resulting in balance due--appropriation |
| | calculation--rulemaking authority--sunset provision. |
| 135.329. | Credit not allowed, when. |
| 135.331. | Adopted child eighteen years of age or older, credit not |
| | allowed--exception. |
| 135.333. | Credit exceeding tax due or applied for, not refunded--may be carried |
| | forward, time limit--effect of assignment, transfer or sale of |
| | tax credit. |
| 135.335. | Credit reduced, amount, when. |
| 135.337. | Credit not to be considered for adoption subsidy. |
| 135.339. | Rules authorized, procedure. |
| 135.348. | (Repealed L. 2008 H.B. 2058 § A) |
| 135.350. | Definitions. |
| 135.352. | Taxpayer owning interest in qualified project shall be allowed a state |
| | tax credit, how determined, cap--carry-back and carry-forward of |
| | credit authorized--rules promulgation and procedure. |
| 135.355. | Eligibility statement must be filed with tax return, failure to |
| | comply, effect--federal requirement to recapture, state requires to |
| | recapture, amount. |
| 135.357. | Capital gain exclusion, when. |
| 135.359. | Rules authorized, procedure. |
| 135.361. | Rules, effective, when--rules invalid and void, when. |
| 135.362. | Eligibility statement, low-income housing credit, not applicable, |
| | when. |
| 135.363. | Sale, assignment, transfer of tax credits allowed, when--statement |
| | required, submission to director--rules. |
| 135.400. | Definitions. |
| 135.401. | Community development fund, creation, administration by development |
| | of economic development, expenditures. |
| 135.403. | Tax credit for qualified investment in Missouri small businesses and |
| | qualified investors in community banks or community development |
| | corporations--credit evidenced by certificate, limitation of |
| | amount of investment eligible for tax credit. |
| 135.405. | Total tax credit minimum--maximum--not to limit other investments. |
| 135.408. | Qualified investment in a small business, requirements--to be |
| | eligible for tax credit--required purposes for investments. |
| 135.411. | Investment to remain in business for five years--failure to |
| | comply, repayment of tax credit. |
| 135.414. | Requirements for business to be eligible for tax credit |
| | investments--ineligible persons or entities. |
| 135.416. | Investment percentage required to be spent in Missouri. |
| 135.420. | Director of department of economic development, duties, certificate of |
| | tax credit--procedure to request. |
| 135.423. | Revocation of tax credit, grounds for--procedures. |
| 135.426. | Unused balance of tax credit--director to issue a new certificate for |
| | unused balance. |
| 135.429. | Penalties and procedural matters how determined. |
| 135.430. | Department of social services, rulemaking authority. |
| 135.431. | (Repealed L. 2010 H.B. 1965 § A) |
| 135.432. | Rulemaking authority, procedure. |
| 135.433. | (Repealed L. 2010 H.B. 1965 § A) |
| 135.460. | Citation of law--tax credit, amount, claim, limitation--allowable |
| | programs--report--apportionment of credits--rulemaking authority. |
| 135.475. | Rebuilding communities and neighborhood preservation act cited. |
| 135.478. | Definitions. |
| 135.481. | Taxpayers incurring eligible costs entitled to tax credit, amount, |
| | qualifications. |
| 135.484. | Limitation on available tax credits, allocation of available credits. |
| 135.487. | Procedure for application for tax credit--department of economic |
| | development may cooperate with political subdivisions to determine |
| | eligibility--department to conduct annual program evaluation. |
| 135.490. | Eligible small business to receive tax credit for efforts to comply |
| | with Americans With Disabilities Act, amount--joint administration of |
| | tax credit. |
| 135.500. | Title of law--definitions. |
| 135.503. | Amount of credit, how calculated, reduction--insurance companies |
| | not required to pay retaliatory tax, when--carry forward--limitation |
| | on amounts of certified capital, allocation of certified |
| | capital--notification of limitation. |
| 135.505. | Funding period. |
| 135.508. | Certification of profit or not-for-profit entities--limitation on |
| | insurance companies, management or direction of certified capital |
| | company--seventy-five days to issue or refuse |
| | certification--responsibility for administration of tax |
| | credits--rulemaking authority. |
| 135.516. | Schedule of qualified investments--qualified distributions, when, |
| | requirements--qualified investment cost limit--company documents as |
| | closed records, when--company report to department of economic |
| | development. |
| 135.517. | Qualified investments, requirements. |
| 135.520. | Annual review by division of finance, report of |
| | findings--decertification, grounds, notice of |
| | noncompliance--notice of decertification, decertification. |
| 135.523. | Certification revocation, application misrepresentations. |
| 135.526. | Registration of investments. |
| 135.529. | Sale or transfer of credit--rulemaking authority--administrative |
| | review. |
| 135.530. | Distressed community defined. |
| 135.535. | Tax credit for relocating a business to a distressed community, |
| | approval by department of economic development, |
| | application--employees eligible to receive credit--credit for |
| | expenditures on equipment--transfer of certificate of |
| | credit--maximum amount allowed, credit carried |
| | over--limitations--tax credit for existing business in a |
| | distressed community which hires new employees, conditions and |
| | types of businesses eligible. |
| 135.545. | Tax credit for investing in the transportation development of a |
| | distressed community--approval of investment by economic |
| | development, credit carried forward, transfer of certificate of |
| | credit, maximum amount allowed. |
| 135.546. | Tax credits for investing in the transportation development of a |
| | distressed community prohibited, when. |
| 135.550. | Definitions--tax credit, amount--limitations--director of social |
| | services determinations, classification of shelters--effective |
| | date. |
| 135.562. | Principal dwellings, tax credit for renovations for disability access. |
| 135.575. | Definitions--tax credit, amount--limitations--director of revenue, |
| | rules--sunset provision. |
| 135.600. | Definitions--tax credit, amount--limitations--director of social |
| | services determinations, classification of maternity |
| | homes--effective date. |
| 135.630. | Tax credit for contributions to pregnancy resource centers, |
| | definitions--amount--limitations--determination of qualifying |
| | centers--cumulative amount of credits--apportionment procedure, |
| | reapportionment of credits--identity of contributors provided to |
| | director, confidentiality--transfer of credits--sunset provision. |
| 135.647. | Donated food tax credit--definitions--amount--procedure to claim the |
| | credit--rulemaking authority--sunset provision. |
| 135.679. | Citation--definitions--tax credit, amount, claim procedure--rulemaking |
| | authority. |
| 135.680. | Definitions--tax credit, amount--recapture, when--rulemaking |
| | authority--reauthorization procedure--sunset provision. |
| 135.682. | Letter rulings to be issued, procedure--letter rulings closed records. |
| 135.700. | Tax credit for grape and wine producers. |
| 135.710. | Tax credit authorized, procedure--director of revenue |
| | duties--rulemaking authority--sunset provision. |
| 135.750. | Tax credit for qualified film production |
| | projects--definitions--application--cap--transfer of |
| | credits--sunset provision. |
| 135.766. | Tax credit for guaranty fee paid by small businesses, when. |
| 135.800. | Citation--definitions. |
| 135.802. | Information required to be submitted with tax credit |
| | applications--certain information required for specific tax |
| | credits--rulemaking authority--requirements to apply to certain |
| | recipients, when--duties of agencies. |
| 135.803. | Ineligibility based on conflict of interest, when. |
| 135.805. | Certain information to be submitted annually, who, time period--due |
| | date of reporting requirements--requirements to apply to certain |
| | recipients, when--applicant in compliance, when, written |
| | notification, when, records available for review--effective |
| | date--names of recipients to be made public. |
| 135.810. | Failure to report, penalties--notice required, when, taxpayer |
| | liable for penalties, when--change of address notification |
| | required--rulemaking authority. |
| 135.815. | Verification of applicant's tax payment status, when, effect of |
| | delinquency--employment of unauthorized aliens, effect of. |
| 135.825. | Tracking system for tax credits required--exception--rulemaking |
| | authority. |
| 135.830. | Tax credit accountability act of 2004 to be in addition to existing |
| | tax laws. |
| 135.900. | Definitions. |
| 135.903. | Rural empowerment zone criteria--application, zone created, |
| | reapplication--limitation. |
| 135.906. | Taxable income of certain entities exempt, when. |
| 135.909. | Expiration date. |
| 135.950. | Definitions. |
| 135.953. | Enhanced enterprise zone criteria--zone may be established in certain |
| | areas--additional criteria. |
| 135.957. | Enhanced enterprise zone board required, members--terms--board |
| | actions--chair--role of board. |
| 135.960. | Public hearing required, notice--petition, requirements--effective |
| | and expiration date--annual report. |
| 135.963. | Improvements exempt, when--authorizing resolution, contents--public |
| | hearing required, notice--certain property exempt from ad valorem |
| | taxes, duration--time period--property affected--assessor's |
| | duties. |
| 135.967. | Tax credit allowed, duration--prohibition on receiving other tax |
| | credits--limitations on issuance of tax credits--cap--eligibility |
| | of certain expansions--employee calculations--computation of |
| | credit--flow-through tax treatments--credits may be claimed, |
| | when--certificates--refunds--verification procedures. |
| 135.968. | Megaprojects, tax credit authorized, eligibility--department |
| | duties--binding contract required, when--issuance of credits, |
| | procedure. |
| 135.970. | Rulemaking authority. |
| 135.973. | Eligibility of existing enterprise zones. |
| 135.1150. | Citation of law--definitions--tax credit, amount--claim |
| | application--limitation--transferability of credit--rulemaking |
| | authority--expiration and termination dates. |
| 135.1180. | Citation of law--definitions--tax credit, amount, |
| | procedure--rulemaking authority--sunset provision. |
Missouri General Assembly