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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 allowable — allocation regulations, when. (8/28/2008)
135.030   Formula for determining credits — table to be prepared by director of revenue — taxpayer not applying for credit to be notified of eligibility. (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 provision. (8/28/2019)
DEDUCTION FOR LONG-TERM CARE INSURANCE
135.096   Long-term care insurance tax deduction, amount. (8/28/2021)
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 years and amount allowed — no credit allowed a public utility and certain businesses — definitions. (8/28/2022)
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 — estate of taxpayer entitled to credit and distributee of estate also entitled to credit. (8/28/1991)
135.140   Termination and resumption of operation of business — consent of director required for claim of credit. (8/28/1986)
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. (8/28/1995)
135.155   Prohibition on certain enterprises receiving certain incentives — expansion deemed new business facility — certain properties considered one facility, when. (8/28/2022)
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 designated, requirements. (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, Independence, Camden County, Randolph County, Ste. Genevieve County, Jefferson County, the city of Ava, the city of Portageville, the city of Lamar, requirements. (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 — report required from all zones — cancellation of zone, procedure. (8/28/2018)
135.212   Additional enterprise zones to be designated — certain zones not to expire before certain date (Linn, Macon counties). (8/28/2004)
135.215   Real property improvements exemption from assessment and ad valorem taxes — procedure — maximum period granted — abatement or exemption ceases, when. (8/28/2012)
135.220   Income earned by business, revenue producing enterprise, in zone, residential units, exemption, how computed. (8/28/1994)
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. (8/28/1999)
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. (4/1/2011)
135.235   Tax credit for expense of training employees — small corporations and partnerships. (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 enterprise zone — refund if tax credits earned exceed tax liability, when, limitations. (1/1/1997)
135.247   Federal empowerment, enterprise community deemed state enterprise zone — credits, exemption, refund — retail businesses eligible for benefits. (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 or assemblers. (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, amount. (7/7/2003)
135.279   Tax credit, amount (Hazelwood Ford Plant) — calculation and limitations on credit. (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, contents. (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 period of exemptions. (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. (1/2/2023)
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)
ADOPTION TAX CREDIT ACT

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

135.325   Title. (8/28/2021)
135.326   Definitions. (8/28/2021)
135.327   Adoption tax credit — nonrecurring adoption expenses, amount — individual and business entities tax credit, amount, time for filing application — assignment of tax credit, when. (8/28/2023)
135.329   Credit not allowed, when. (1/1/1996)
135.331   Adopted child eighteen years of age or older, credit not allowed — exception. (8/28/2023)
135.333   Credit exceeding tax due or applied for, refundable, when — effect of assignment, transfer or sale of tax credit. (8/28/2023)
135.335   Credit reduced, amount, when. (8/28/2021)
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 — assignment — rulemaking authority — sunset provision. (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 credit, how determined, cap — carry-back and carry-forward of credit authorized — rules promulgation and procedure. (8/28/2009)
135.355   Eligibility statement must be filed with tax return, failure to comply, effect — federal requirement to recapture, state requires to recapture, amount. (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 required, submission to director — rules. (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 department of economic development, expenditures. (1/1/1997)
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. (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 tax credit — required purposes for investments. (8/28/1994)
135.411   Investment to remain in business for five years — failure to comply, repayment of tax credit. (8/28/1994)
135.414   Requirements for business to be eligible for tax credit investments — ineligible persons or entities. (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 credit — procedure to request. (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 unused balance. (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)
INTERN AND APPRENTICE RECRUITMENT TAX CREDIT
135.457   Tax credit, intern and apprentice recruitment — definitions — credit amount, criteria — requirements — annual report — rulemaking — sunset date. (8/28/2023)
YOUTH OPPORTUNITIES AND VIOLENCE PREVENTION ACT
135.460   Citation of law — tax credit, amount, claim, limitation — allowable programs — report — apportionment of credits — rulemaking authority. (11/28/2007)
REHABILITATION AND CONSTRUCTION OF RESIDENCES IN DISTRESSED 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, qualifications. (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 development may cooperate with political subdivisions to determine eligibility — department to conduct annual program evaluation. (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 Americans With Disabilities Act, amount — joint administration of tax credit. (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 required to pay retaliatory tax, when — carry forward — limitation on amounts of certified capital, allocation of certified capital — notification of limitation. (8/28/2003)
135.505   Funding period. (1/1/1997)
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. (12/23/1997)
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. (8/28/2003)
135.517   Qualified investments, requirements. (8/28/2003)
135.520   Annual review by division of finance, report of findings — decertification, grounds, notice of noncompliance — notice of decertification, 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 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. (3/29/2013)
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. (11/28/2007)
135.546   Tax credits for investing in the transportation development of a distressed community prohibited, when. (8/28/2004)
CONTRIBUTIONS TO SHELTERS FOR VICTIMS OF DOMESTIC VIOLENCE OR RAPE CRISIS CENTERS TAX CREDIT
135.550   Definitions — tax credit, amount — limitations — director of social services determinations, classification of shelters and centers — effective date. (8/28/2021)
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 services determinations, classification of maternity homes — effective date. (8/28/2021)
CONTRIBUTIONS TO DIAPER BANKS TAX CREDIT
135.621   Definitions — tax credit authorized, amount — department duties, procedures — taxpayer identity, diaper banks to provide to department — sunset provision. (8/28/2018)
CONTRIBUTIONS TO PREGNANCY RESOURCE CENTERS TAX CREDIT
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. (8/28/2019)
DONATED FOOD TAX CREDIT
135.647   Donated food tax credit — definitions — amount — procedure to claim the credit — rulemaking authority — sunset provision. (8/28/2018)
QUALIFIED BEEF TAX CREDIT
135.679   Citation — definitions — tax credit, amount, claim procedure — rulemaking authority. (8/28/2016)
QUALIFIED EQUITY INVESTMENT TAX CREDIT
135.680   Definitions — tax credit, amount — recapture, when — rulemaking authority — reauthorization procedure — sunset provision. (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 authority. (1/2/2023)
COMMUNITY-BASED FACULTY PRECEPTOR TAX CREDIT
135.690   Faculty preceptors tax credit — definitions — amount — procedure — fund created, use of moneys — rules. (8/28/2022)
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 authority — sunset provision. (8/28/2014)
MISSOURI EMPOWERMENT SCHOLARSHIP ACCOUNTS PROGRAM TAX CREDIT

Missouri empowerment scholarship accounts, 166.700 to 166.720

135.712   Citation of law — definitions. (8/28/2021)
135.713   Educational assistance organization contribution tax credit — amount, procedure — effective, when. (8/28/2024)
135.714   Educational assistance organization duties — annual audit — duties of state treasurer — information to be posted on state treasurer's website. (8/28/2024)
135.715   Tax credit, cumulative amount — limitation on number of organizations — board established, members, powers and duties — deposit of moneys in fund — definition. (8/28/2024)
135.716   Contribution receipts and reports, standardized formats — state treasurer report, contents — fund created, use of moneys. (8/28/2021)
135.719   Rulemaking authority. (8/28/2021)
MOTION MEDIA PRODUCTION AND ENTERTAINMENT INDUSTRY TAX CREDITS
135.750   Tax credit for qualified motion media production projects (Show MO Act) — definitions — application — cap — transfer of credits — rulemaking — sunset provision — contingent termination date. (8/28/2023)
135.753   Entertainment industry jobs act, tax credit — definitions — amount — transfer of credits — conditions and limitations — cap — rulemaking — sunset provision — contingent termination date. (1/1/2024)
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)
HIGH ETHANOL BLEND SELLER TAX CREDIT
135.772   High ethanol — definitions — seller tax credit amount, claim procedure — rules — sunset provision. (8/28/2023)
BIODIESEL BLEND SELLER AND BIODIESEL PRODUCER TAX CREDITS
135.775   Biodiesel blend — definitions — seller tax credit, amount, procedure — rules — sunset provision. (8/28/2023)
135.778   Biodiesel producer — definitions — producer tax credit, amount, procedure — rules — sunset provision. (8/28/2023)
TAX CREDIT ACCOUNTABILITY

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

135.800   Citation — definitions. (8/28/2022)
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. (8/28/2022)
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 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. (8/28/2022)
135.810   Failure to report, penalties — notice required, when, taxpayer liable for penalties, when — change of address notification required — rulemaking authority. (8/28/2022)
135.815   Verification of applicant's tax payment status, when, effect of delinquency — employment of unauthorized aliens, effect of. (8/28/2022)
135.825   Tracking system for tax credits required — exception — rulemaking authority. (8/28/2022)
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. (8/28/2021)
135.953   Enhanced enterprise zone criteria — zone may be established in certain areas — additional criteria. (8/28/2012)
135.957   Enhanced enterprise zone board required, members — terms — board actions — chair — role of board. (8/28/2004)
135.960   Public hearing required — ordinance requirements — expiration date — annual report. (8/28/2013)
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. (8/28/2017)
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. (8/28/2008)
135.968   Megaprojects, tax credit authorized, eligibility — department duties — binding contract required, when — issuance of credits, procedure. (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 — expiration date. (8/28/2014)
UNMET HEALTH, HUNGER, AND HYGIENE NEEDS OF CHILDREN IN SCHOOL TAX CREDIT
135.1125   Definitions — tax credit, amount — application — rulemaking authority — sunset provision. (8/28/2018)
RESIDENTIAL TREATMENT AGENCY TAX CREDIT
135.1150   Citation of law — definitions — tax credit, amount — claim application — limitation — transferability of credit — rulemaking authority. (8/28/2015)
DEVELOPMENTAL DISABILITY CARE PROVIDER TAX CREDIT
135.1180   Citation of law — definitions — tax credit, amount, procedure — rulemaking authority. (8/28/2015)
URBAN FARM TAX CREDIT
135.1610   Urban farm — definitions — tax credit, amount, procedure — rules — sunset provision. (1/2/2023)
RELOCATION OF JOBS FROM KANSAS TO MISSOURI
135.1670   Relocated jobs, eligibility for tax credits and financial incentives — director's duties — expiration date. (8/28/2019)
 - Cross References

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