Missouri Revisor of Statutes - Revised Statutes of Missouri, RSMo Chapter 135

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. (8/28/2021)
135.714	Educational assistance organization duties — annual audit — duties of state treasurer. (8/28/2021)
135.715	Tax credit, annual increase to cumulative amount to cease, when — limitation on number of organizations — board established, members, powers and duties — deposit of moneys in fund — definition. (8/28/2021)
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)

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26 Apr 2024 05:39


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