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Title X TAXATION AND REVENUE

Chapter 135 Tax Relief ^  !
SENIOR CITIZENS PROPERTY TAX RELIEF
135.010   Definitions. (8/28/2008)
135.015   Time for filing and other procedural matters, how governed. (1/1/1984)
135.020   Credits, how applied, considered overpayment, when. (10/1/1973)
135.025   Accrued taxes and rent constituting taxes to be totaled — maximum amount ... (8/28/2008)
135.030   Formula for determining credits — table to be prepared by director of ... (8/28/2008)
135.035   Claims for calendar year 1975 and later affected. (8/28/1975)
SURVIVING SPOUSES OF PUBLIC SAFETY OFFICERS TAX CREDIT
135.090   Income tax credit for surviving spouses of public safety officers — sunset ... (8/28/2019)
DEDUCTION FOR LONG-TERM CARE INSURANCE
135.096   Long-term care insurance tax deduction, amount. (8/28/2007)
NEW OR EXPANDED BUSINESS FACILITY TAX CREDIT

Tax Credit Accountability Act of 2004, additional requirements, 135.800 to 135.830

135.100   Definitions. (8/28/2019)
135.110   Tax credit for new or expanded business facility — computation — maximum ... (8/28/1998)
135.115   Vesting of tax credits, when — waiver, applicable when. (8/28/1999)
135.120   Deferment of tax credit — election — notice. (8/28/1991)
135.130   Transfer of business facility, all or part — apportionment of tax credit — ... (8/28/1991)
135.140   Termination and resumption of operation of business — consent of director ... (8/28/1986)
135.150   Rules, promulgation duties — certification of applications for tax credit — ... (8/28/1995)
135.155   Prohibition on certain enterprises receiving certain incentives — expansion ... (8/28/2015)
ENTERPRISE ZONE — URBAN REDEVELOPMENT

Tax Credit Accountability Act of 2004, additional requirements, 135.800 to 135.830

135.200   Definitions. (8/28/2011)
135.204   Contingent effective date for certain sections. (8/28/2010)
135.205   Requirements to qualify as enterprise zone. (4/1/2011)
135.206   Counties, certain third class counties to have one enterprise zone ... (3/18/1987)
135.207   Satellite zones may be established in certain cities or villages, requirements. (4/1/2011)
135.208   Additional enterprise zones to be designated, certain third class counties, ... (8/28/1999)
135.209   Satellite enterprise zone may be established, city of Independence. (8/28/1999)
135.210   Designation as enterprise zone, procedure — maximum number, exceptions — ... (8/28/2018)
135.212   Additional enterprise zones to be designated — certain zones not to expire ... (8/28/2004)
135.215   Real property improvements exemption from assessment and ad valorem taxes — ... (8/28/2012)
135.220   Income earned by business, revenue producing enterprise, in zone, ... (8/28/1994)
135.225   Tax credit for new or expanded business facility, requirements — ... (8/28/1999)
135.230   Tax credits and exemptions, maximum period granted — calculation formula — ... (4/1/2011)
135.235   Tax credit for expense of training employees — small corporations and ... (8/28/1991)
135.240   Employees for which employer may claim training credit. (7/6/1992)
135.245   Income tax refund limited to taxpayer establishing new facility in ... (1/1/1997)
135.247   Federal empowerment, enterprise community deemed state enterprise zone — ... (12/23/1997)
135.250   Rules authorized, procedure. (8/28/1995)
135.255   Displaced enterprise zone resident assistance, when, limitations. (8/28/1982)
135.256   Enterprise zone to be established in certain cities (Rolla). (8/28/1989)
135.257   Enterprise zone to be established in city not within a county (St. Louis). (12/23/1997)
135.258   Letter of intent required, when. (1/1/1999)
135.259   Enterprise zone designated for a certain county (Wright County) (8/28/2002)
135.260   Enterprise zone designated for a certain city (Carl Junction) (8/28/2002)
135.262   Any area meeting enterprise zone requirements shall be designated as such. (8/28/2004)
135.270   Strategic initiative investment income tax refund, automobile manufacturers ... (8/28/1998)
ENTERPRISE ZONE — RETAINED BUSINESS FACILITIES
135.276   Definitions. (7/7/2003)
135.277   Taxable income of retained business facility exempt from income taxation, ... (7/7/2003)
135.279   Tax credit, amount (Hazelwood Ford Plant) — calculation and limitations on ... (7/7/2003)
135.281   Application for income tax refund (Hazelwood Ford Plant) — approval procedures. (7/7/2003)
135.283   Program application — approval by department — executed agreement required, ... (7/7/2003)
135.284   Contingent expiration of certain sections. (8/28/2013)
135.286   Revenue-producing enterprises not eligible for certain tax benefits — time ... (8/28/2004)
WOOD ENERGY PRODUCERS TAX CREDIT

Tax Credit Accountability Act of 2004, additional requirements, 135.800 to 135.830

135.300   Definitions. (1/1/1997)
135.305   Eligibility — amount of tax credit. (8/28/2014)
135.307   Credit exceeding tax, not refunded, effect. (1/1/1997)
135.309   Assignment of credit, procedure. (1/1/1997)
135.311   Application, content, filed where. (8/28/2018)
135.313   Credit for charcoal producers. (1/1/1999)
ADOPTING SPECIAL NEEDS CHILD TAX CREDIT

Tax Credit Accountability Act of 2004, additional requirements, 135.800 to 135.830

135.325   Title. (1/1/1988)
135.326   Definitions. (8/28/2014)
135.327   Special needs child adoption tax credit — nonrecurring adoption expenses, ... (3/29/2013)
135.329   Credit not allowed, when. (1/1/1996)
135.331   Adopted child eighteen years of age or older, credit not allowed — exception. (1/1/1988)
135.333   Credit exceeding tax due or applied for, not refunded — may be carried ... (8/28/2006)
135.335   Credit reduced, amount, when. (8/28/2014)
135.337   Credit not to be considered for adoption subsidy. (1/1/1996)
135.339   Rules authorized, procedure. (8/28/2014)
CHAMPION FOR CHILDREN TAX CREDIT
135.341   Definitions — tax credit authorized, amount — application procedure — ... (8/28/2018)
MISSOURI LOW-INCOME HOUSING TAX CREDIT

Tax Credit Accountability Act of 2004, additional requirements, 135.800 to 135.830

135.350   Definitions. (6/18/1991)
135.352   Taxpayer owning interest in qualified project shall be allowed a state tax ... (8/28/2009)
135.355   Eligibility statement must be filed with tax return, failure to comply, ... (8/28/2000)
135.357   Capital gain exclusion, when. (10/1/1990)
135.359   Rules authorized, procedure. (8/28/1995)
135.361   Rules, effective, when — rules invalid and void, when. (8/28/1997)
135.362   Eligibility statement, low-income housing credit, not applicable, when. (8/28/1993)
135.363   Sale, assignment, transfer of tax credits allowed, when — statement ... (8/28/1994)
INVESTMENTS IN MISSOURI SMALL BUSINESSES TAX CREDIT

Tax Credit Accountability Act of 2004, additional requirements, 135.800 to 135.830

135.400   Definitions. (8/28/2003)
135.401   Community development fund, creation, administration by development of ... (1/1/1997)
135.403   Tax credit for qualified investment in Missouri small businesses and ... (1/1/2001)
135.405   Total tax credit minimum — maximum — not to limit other investments. (1/1/1999)
135.408   Qualified investment in a small business, requirements — to be eligible for ... (8/28/1994)
135.411   Investment to remain in business for five years — failure to comply, ... (8/28/1994)
135.414   Requirements for business to be eligible for tax credit investments — ... (1/1/1996)
135.416   Investment percentage required to be spent in Missouri. (8/28/1994)
135.420   Director of department of economic development, duties, certificate of tax ... (1/1/1993)
135.423   Revocation of tax credit, grounds for — procedures. (1/1/1993)
135.426   Unused balance of tax credit — director to issue a new certificate for ... (1/1/1993)
135.429   Penalties and procedural matters how determined. (8/28/1994)
135.430   Department of social services, rulemaking authority. (8/28/1995)
135.432   Rulemaking authority, procedure. (7/5/1995)
YOUTH OPPORTUNITIES AND VIOLENCE PREVENTION ACT
135.460   Citation of law — tax credit, amount, claim, limitation — allowable ... (11/28/2007)
REHABILITATION AND CONSTRUCTION OF RESIDENCES IN DISTRESS COMMUNITIES AND CENSUS BLOCKS TAX CREDIT

Tax Credit Accountability Act of 2004, additional requirements, 135.800 to 135.830

135.475   Rebuilding communities and neighborhood preservation act cited. (1/1/2000)
135.478   Definitions. (11/28/2007)
135.481   Taxpayers incurring eligible costs entitled to tax credit, amount, ... (8/28/2000)
135.484   Limitation on available tax credits, allocation of available credits. (8/28/2000)
135.487   Procedure for application for tax credit — department of economic ... (1/1/2000)
ADA ACCESS, EXPENDITURES BY SMALL BUSINESSES TAX CREDIT
135.490   Eligible small business to receive tax credit for efforts to comply with ... (8/28/2001)
INVESTMENTS OF CERTIFIED CAPITAL — CERTIFIED CAPITAL COMPANIES TAX CREDIT

Tax Credit Accountability Act of 2004, additional requirements, 135.800 to 135.830

135.500   Title of law — definitions. (11/28/2007)
135.503   Amount of credit, how calculated, reduction — insurance companies not ... (8/28/2003)
135.505   Funding period. (1/1/1997)
135.508   Certification of profit or not-for-profit entities — limitation on ... (12/23/1997)
135.516   Schedule of qualified investments — qualified distributions, when, ... (8/28/2003)
135.517   Qualified investments, requirements. (8/28/2003)
135.520   Annual review by division of finance, report of findings — decertification, ... (8/28/2008)
135.523   Certification revocation, application misrepresentations. (1/1/1997)
135.526   Registration of investments. (1/1/1997)
135.529   Sale or transfer of credit — rulemaking authority — administrative review. (1/1/1997)
INVESTMENT IN, OR RELOCATING A BUSINESS TO, A DISTRESSED COMMUNITY TAX CREDITS

Tax Credit Accountability Act of 2004, additional requirements, 135.800 to 135.830

135.530   Distressed community defined. (4/1/2011)
135.535   Tax credit for relocating a business to a distressed community, approval by ... (3/29/2013)
135.545   Tax credit for investing in the transportation development of a distressed ... (11/28/2007)
135.546   Tax credits for investing in the transportation development of a distressed ... (8/28/2004)
CONTRIBUTIONS TO SHELTERS FOR VICTIMS OF DOMESTIC VIOLENCE TAX CREDIT
135.550   Definitions — tax credit, amount — limitations — director of social ... (11/28/2007)
RESIDENTIAL RENOVATIONS FOR DISABILITY TAX CREDIT
135.562   Principal dwellings, tax credit for renovations for disability access. (8/28/2019)
CONTRIBUTIONS TO MATERNITY HOMES TAX CREDIT
135.600   Definitions — tax credit, amount — limitations — director of social ... (8/28/2018)
CONTRIBUTIONS TO DIAPER BANKS TAX CREDIT
135.621   Definitions — tax credit authorized, amount — department duties, procedures ... (8/28/2018)
CONTRIBUTIONS TO PREGNANCY RESOURCE CENTERS TAX CREDIT
135.630   Tax credit for contributions to pregnancy resource centers, definitions — ... (8/28/2019)
DONATED FOOD TAX CREDIT
135.647   Donated food tax credit — definitions — amount — procedure to claim the ... (8/28/2018)
QUALIFIED BEEF TAX CREDIT
135.679   Citation — definitions — tax credit, amount, claim procedure — rulemaking ... (8/28/2016)
QUALIFIED EQUITY INVESTMENT TAX CREDIT
135.680   Definitions — tax credit, amount — recapture, when — rulemaking authority — ... (6/4/2009)
135.682   Letter rulings to be issued, procedure — letter rulings closed records. (8/28/2008)
MEAT PROCESSING FACILITY INVESTMENT TAX CREDIT
135.686   Citation — definitions — tax credit, amount, claim procedure — rulemaking ... (8/28/2016)
GRAPE AND WINE PRODUCERS TAX CREDIT
135.700   Tax credit for grape and wine producers. (8/28/1998)
ALTERNATIVE FUEL VEHICLE REFUELING PROPERTY AND ELECTRIC VEHICLE RECHARGING PROPERTY TAX CREDIT
135.710   Tax credit authorized, procedure — director of revenue duties — rulemaking ... (8/28/2014)
FILM PRODUCTION COMPANIES TAX CREDIT
135.750   Tax credit for qualified film production projects — definitions — ... (11/28/2007)
SMALL BUSINESS GUARANTY FEES TAX CREDIT

Tax Credit Accountability Act of 2004, additional requirements, 135.800 to 135.830

135.766   Tax credit for guaranty fee paid by small businesses, when. (8/28/2009)
TAX CREDIT ACCOUNTABILITY

Tax Credit Accountability Act of 2004, additional requirements, 135.800 to 135.830

135.800   Citation — definitions. (8/28/2018)
135.802   Information required to be submitted with tax credit applications — certain ... (8/28/2009)
135.803   Ineligibility based on conflict of interest, when. (8/28/2008)
135.805   Certain information to be submitted annually, who, time period — due date ... (8/28/2009)
135.810   Failure to report, penalties — notice required, when, taxpayer liable for ... (8/28/2004)
135.815   Verification of applicant's tax payment status, when, effect of delinquency ... (8/28/2008)
135.825   Tracking system for tax credits required — exception — rulemaking authority. (8/28/2004)
135.830   Tax credit accountability act of 2004 to be in addition to existing tax laws. (8/28/2004)
ENHANCED ENTERPRISE ZONES
135.950   Definitions. (8/28/2018)
135.953   Enhanced enterprise zone criteria — zone may be established in certain ... (8/28/2012)
135.957   Enhanced enterprise zone board required, members — terms — board actions — ... (8/28/2004)
135.960   Public hearing required — ordinance requirements — expiration date — annual ... (8/28/2013)
135.963   Improvements exempt, when — authorizing resolution, contents — public ... (8/28/2017)
135.967   Tax credit allowed, duration — prohibition on receiving other tax credits — ... (8/28/2008)
135.968   Megaprojects, tax credit authorized, eligibility — department duties — ... (8/28/2008)
135.970   Rulemaking authority. (8/28/2004)
135.973   Eligibility of existing enterprise zones. (8/28/2004)
PUBLIC FINANCIAL INCENTIVE (St. Louis City)
135.980   No restriction by ballot permitted for certain businesses with NAIC code — ... (8/28/2014)
UNMET HEALTH, HUNGER, AND HYGIENE NEEDS OF CHILDREN IN SCHOOL TAX CREDIT
135.1125   Definitions — tax credit, amount — application — rulemaking authority — ... (8/28/2018)
RESIDENTIAL TREATMENT AGENCY TAX CREDIT
135.1150   Citation of law — definitions — tax credit, amount — claim application — ... (8/28/2015)
DEVELOPMENTAL DISABILITY CARE PROVIDER TAX CREDIT
135.1180   Citation of law — definitions — tax credit, amount, procedure — rulemaking ... (8/28/2015)
RELOCATION OF JOBS FROM KANSAS TO MISSOURI
135.1670   Relocated jobs, eligibility for tax credits and financial incentives — ... (8/28/2019)
 - Cross References

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