| SENIOR CITIZENS PROPERTY TAX RELIEF | |||
| 135.010 | Definitions. (8/28/2008) |
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| 135.015 | Time for filing and other procedural matters, how governed. (1/1/1984) |
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| 135.020 | Credits, how applied, considered overpayment, when. (10/1/1973) |
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| 135.025 | Accrued taxes and rent constituting taxes to be totaled — maximum amount ... (8/28/2008) |
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| 135.030 | Formula for determining credits — table to be prepared by director of ... (8/28/2008) |
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| 135.035 | Claims for calendar year 1975 and later affected. (8/28/1975) |
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| SURVIVING SPOUSES OF PUBLIC SAFETY OFFICERS TAX CREDIT | |||
| 135.090 | Income tax credit for surviving spouses of public safety officers — sunset ... (8/28/2019) |
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| DEDUCTION FOR LONG-TERM CARE INSURANCE | |||
| 135.096 | Long-term care insurance tax deduction, amount. (8/28/2021) |
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| NEW OR EXPANDED BUSINESS FACILITY TAX CREDIT | |||
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Tax Credit Accountability Act of 2004, additional requirements, 135.800 to 135.830 |
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| 135.100 | Definitions. (8/28/2019) |
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| 135.110 | Tax credit for new or expanded business facility — computation — maximum ... (8/28/2022) |
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| 135.115 | Vesting of tax credits, when — waiver, applicable when. (8/28/1999) |
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| 135.120 | Deferment of tax credit — election — notice. (8/28/1991) |
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| 135.130 | Transfer of business facility, all or part — apportionment of tax credit — ... (8/28/1991) |
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| 135.140 | Termination and resumption of operation of business — consent of director ... (8/28/1986) |
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| 135.150 | Rules, promulgation duties — certification of applications for tax credit — ... (8/28/1995) |
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| 135.155 | Prohibition on certain enterprises receiving certain incentives — expansion ... (8/28/2022) |
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| ENTERPRISE ZONE — URBAN REDEVELOPMENT | |||
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Tax Credit Accountability Act of 2004, additional requirements, 135.800 to 135.830 |
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| 135.200 | Definitions. (8/28/2011) |
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| 135.204 | Contingent effective date for certain sections. (8/28/2010) |
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| 135.205 | Requirements to qualify as enterprise zone. (4/1/2011) |
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| 135.206 | Counties, certain third class counties to have one enterprise zone ... (3/18/1987) |
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| 135.207 | Satellite zones may be established in certain cities or villages, requirements. (4/1/2011) |
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| 135.208 | Additional enterprise zones to be designated, certain third class counties, ... (8/28/1999) |
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| 135.209 | Satellite enterprise zone may be established, city of Independence. (8/28/1999) |
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| 135.210 | Designation as enterprise zone, procedure — maximum number, exceptions — ... (8/28/2018) |
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| 135.212 | Additional enterprise zones to be designated — certain zones not to expire ... (8/28/2004) |
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| 135.215 | Real property improvements exemption from assessment and ad valorem taxes — ... (8/28/2012) |
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| 135.220 | Income earned by business, revenue producing enterprise, in zone, ... (8/28/1994) |
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| 135.225 | Tax credit for new or expanded business facility, requirements — ... (8/28/1999) |
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| 135.230 | Tax credits and exemptions, maximum period granted — calculation formula — ... (4/1/2011) |
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| 135.235 | Tax credit for expense of training employees — small corporations and ... (8/28/1991) |
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| 135.240 | Employees for which employer may claim training credit. (7/6/1992) |
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| 135.245 | Income tax refund limited to taxpayer establishing new facility in ... (1/1/1997) |
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| 135.247 | Federal empowerment, enterprise community deemed state enterprise zone — ... (12/23/1997) |
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| 135.250 | Rules authorized, procedure. (8/28/1995) |
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| 135.255 | Displaced enterprise zone resident assistance, when, limitations. (8/28/1982) |
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| 135.256 | Enterprise zone to be established in certain cities (Rolla). (8/28/1989) |
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| 135.257 | Enterprise zone to be established in city not within a county (St. Louis). (12/23/1997) |
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| 135.258 | Letter of intent required, when. (1/1/1999) |
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| 135.259 | Enterprise zone designated for a certain county (Wright County) (8/28/2002) |
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| 135.260 | Enterprise zone designated for a certain city (Carl Junction) (8/28/2002) |
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| 135.262 | Any area meeting enterprise zone requirements shall be designated as such. (8/28/2004) |
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| 135.270 | Strategic initiative investment income tax refund, automobile manufacturers ... (8/28/1998) |
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| ENTERPRISE ZONE — RETAINED BUSINESS FACILITIES | |||
| 135.276 | Definitions. (7/7/2003) |
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| 135.277 | Taxable income of retained business facility exempt from income taxation, ... (7/7/2003) |
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| 135.279 | Tax credit, amount (Hazelwood Ford Plant) — calculation and limitations on ... (7/7/2003) |
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| 135.281 | Application for income tax refund (Hazelwood Ford Plant) — approval procedures. (7/7/2003) |
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| 135.283 | Program application — approval by department — executed agreement required, ... (7/7/2003) |
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| 135.284 | Contingent expiration of certain sections. (8/28/2013) |
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| 135.286 | Revenue-producing enterprises not eligible for certain tax benefits — time ... (8/28/2004) |
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| WOOD ENERGY PRODUCERS TAX CREDIT | |||
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Tax Credit Accountability Act of 2004, additional requirements, 135.800 to 135.830 |
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| 135.300 | Definitions. (1/1/1997) |
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| 135.305 | Eligibility — amount of tax credit. (1/2/2023) |
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| 135.307 | Credit exceeding tax, not refunded, effect. (1/1/1997) |
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| 135.309 | Assignment of credit, procedure. (1/1/1997) |
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| 135.311 | Application, content, filed where. (8/28/2018) |
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| 135.313 | Credit for charcoal producers. (1/1/1999) |
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| ADOPTION TAX CREDIT ACT | |||
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Tax Credit Accountability Act of 2004, additional requirements, 135.800 to 135.830 |
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| 135.325 | Title. (8/28/2021) |
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| 135.326 | Definitions. (8/28/2021) |
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| 135.327 | Adoption tax credit — nonrecurring adoption expenses, amount — individual ... (8/28/2023) |
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| 135.329 | Credit not allowed, when. (1/1/1996) |
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| 135.331 | Adopted child eighteen years of age or older, credit not allowed — exception. (8/28/2023) |
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| 135.333 | Credit exceeding tax due or applied for, refundable, when — effect of ... (8/28/2023) |
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| 135.335 | Credit reduced, amount, when. (8/28/2021) |
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| 135.337 | Credit not to be considered for adoption subsidy. (1/1/1996) |
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| 135.339 | Rules authorized, procedure. (8/28/2014) |
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| CHAMPION FOR CHILDREN TAX CREDIT | |||
| 135.341 | Definitions — tax credit authorized, amount — application procedure — ... (8/28/2018) |
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| MISSOURI LOW-INCOME HOUSING TAX CREDIT | |||
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Tax Credit Accountability Act of 2004, additional requirements, 135.800 to 135.830 |
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| 135.350 | Definitions. (6/18/1991) |
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| 135.352 | Taxpayer owning interest in qualified project shall be allowed a state tax ... (8/28/2009) |
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| 135.355 | Eligibility statement must be filed with tax return, failure to comply, ... (8/28/2000) |
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| 135.357 | Capital gain exclusion, when. (10/1/1990) |
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| 135.359 | Rules authorized, procedure. (8/28/1995) |
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| 135.361 | Rules, effective, when — rules invalid and void, when. (8/28/1997) |
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| 135.362 | Eligibility statement, low-income housing credit, not applicable, when. (8/28/1993) |
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| 135.363 | Sale, assignment, transfer of tax credits allowed, when — statement ... (8/28/1994) |
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| INVESTMENTS IN MISSOURI SMALL BUSINESSES TAX CREDIT | |||
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Tax Credit Accountability Act of 2004, additional requirements, 135.800 to 135.830 |
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| 135.400 | Definitions. (8/28/2003) |
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| 135.401 | Community development fund, creation, administration by department of ... (1/1/1997) |
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| 135.403 | Tax credit for qualified investment in Missouri small businesses and ... (1/1/2001) |
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| 135.405 | Total tax credit minimum — maximum — not to limit other investments. (1/1/1999) |
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| 135.408 | Qualified investment in a small business, requirements — to be eligible for ... (8/28/1994) |
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| 135.411 | Investment to remain in business for five years — failure to comply, ... (8/28/1994) |
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| 135.414 | Requirements for business to be eligible for tax credit investments — ... (1/1/1996) |
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| 135.416 | Investment percentage required to be spent in Missouri. (8/28/1994) |
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| 135.420 | Director of department of economic development, duties, certificate of tax ... (1/1/1993) |
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| 135.423 | Revocation of tax credit, grounds for — procedures. (1/1/1993) |
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| 135.426 | Unused balance of tax credit — director to issue a new certificate for ... (1/1/1993) |
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| 135.429 | Penalties and procedural matters how determined. (8/28/1994) |
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| 135.430 | Department of social services, rulemaking authority. (8/28/1995) |
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| 135.432 | Rulemaking authority, procedure. (7/5/1995) |
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| INTERN AND APPRENTICE RECRUITMENT TAX CREDIT | |||
| 135.457 | Tax credit, intern and apprentice recruitment — definitions — credit ... (8/28/2023) |
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| YOUTH OPPORTUNITIES AND VIOLENCE PREVENTION ACT | |||
| 135.460 | Citation of law — tax credit, amount, claim, limitation — allowable ... (11/28/2007) |
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| REHABILITATION AND CONSTRUCTION OF RESIDENCES IN DISTRESSED COMMUNITIES AND CENSUS BLOCKS TAX CREDIT | |||
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Tax Credit Accountability Act of 2004, additional requirements, 135.800 to 135.830 |
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| 135.475 | Rebuilding communities and neighborhood preservation act cited. (1/1/2000) |
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| 135.478 | Definitions. (11/28/2007) |
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| 135.481 | Taxpayers incurring eligible costs entitled to tax credit, amount, ... (8/28/2000) |
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| 135.484 | Limitation on available tax credits, allocation of available credits. (8/28/2000) |
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| 135.487 | Procedure for application for tax credit — department of economic ... (1/1/2000) |
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| 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) |
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| INVESTMENTS OF CERTIFIED CAPITAL — CERTIFIED CAPITAL COMPANIES TAX CREDIT | |||
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Tax Credit Accountability Act of 2004, additional requirements, 135.800 to 135.830 |
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| 135.500 | Title of law — definitions. (11/28/2007) |
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| 135.503 | Amount of credit, how calculated, reduction — insurance companies not ... (8/28/2003) |
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| 135.505 | Funding period. (1/1/1997) |
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| 135.508 | Certification of profit or not-for-profit entities — limitation on ... (12/23/1997) |
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| 135.516 | Schedule of qualified investments — qualified distributions, when, ... (8/28/2003) |
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| 135.517 | Qualified investments, requirements. (8/28/2003) |
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| 135.520 | Annual review by division of finance, report of findings — decertification, ... (8/28/2008) |
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| 135.523 | Certification revocation, application misrepresentations. (1/1/1997) |
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| 135.526 | Registration of investments. (1/1/1997) |
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| 135.529 | Sale or transfer of credit — rulemaking authority — administrative review. (1/1/1997) |
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| INVESTMENT IN, OR RELOCATING A BUSINESS TO, A DISTRESSED COMMUNITY TAX CREDITS | |||
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Tax Credit Accountability Act of 2004, additional requirements, 135.800 to 135.830 |
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| 135.530 | Distressed community defined. (4/1/2011) |
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| 135.535 | Tax credit for relocating a business to a distressed community, approval by ... (3/29/2013) |
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| 135.545 | Tax credit for investing in the transportation development of a distressed ... (11/28/2007) |
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| 135.546 | Tax credits for investing in the transportation development of a distressed ... (8/28/2004) |
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| CONTRIBUTIONS TO SHELTERS FOR VICTIMS OF DOMESTIC VIOLENCE OR RAPE CRISIS CENTERS TAX CREDIT | |||
| 135.550 | Definitions — tax credit, amount — limitations — director of social ... (8/28/2021) |
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| RESIDENTIAL RENOVATIONS FOR DISABILITY TAX CREDIT | |||
| 135.562 | Principal dwellings, tax credit for renovations for disability access. (8/28/2019) |
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| CONTRIBUTIONS TO MATERNITY HOMES TAX CREDIT | |||
| 135.600 | Definitions — tax credit, amount — limitations — director of social ... (8/28/2021) |
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| CONTRIBUTIONS TO DIAPER BANKS TAX CREDIT | |||
| 135.621 | Definitions — tax credit authorized, amount — department duties, procedures ... (8/28/2018) |
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| CONTRIBUTIONS TO PREGNANCY RESOURCE CENTERS TAX CREDIT | |||
| 135.630 | Tax credit for contributions to pregnancy resource centers, definitions — ... (8/28/2019) |
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| DONATED FOOD TAX CREDIT | |||
| 135.647 | Donated food tax credit — definitions — amount — procedure to claim the ... (8/28/2018) |
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| QUALIFIED BEEF TAX CREDIT | |||
| 135.679 | Citation — definitions — tax credit, amount, claim procedure — rulemaking ... (8/28/2016) |
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| QUALIFIED EQUITY INVESTMENT TAX CREDIT | |||
| 135.680 | Definitions — tax credit, amount — recapture, when — rulemaking authority — ... (6/4/2009) |
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| 135.682 | Letter rulings to be issued, procedure — letter rulings closed records. (8/28/2008) |
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| MEAT PROCESSING FACILITY INVESTMENT TAX CREDIT | |||
| 135.686 | Citation — definitions — tax credit, amount, claim procedure — rulemaking ... (1/2/2023) |
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| COMMUNITY-BASED FACULTY PRECEPTOR TAX CREDIT | |||
| 135.690 | Faculty preceptors tax credit — definitions — amount — procedure — fund ... (8/28/2022) |
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| GRAPE AND WINE PRODUCERS TAX CREDIT | |||
| 135.700 | Tax credit for grape and wine producers. (8/28/1998) |
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| 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) |
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| MISSOURI EMPOWERMENT SCHOLARSHIP ACCOUNTS PROGRAM TAX CREDIT | |||
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Missouri empowerment scholarship accounts, 166.700 to 166.720 |
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| 135.712 | Citation of law — definitions. (8/28/2021) |
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| 135.713 | Educational assistance organization contribution tax credit — amount, ... (8/28/2024) |
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| 135.714 | Educational assistance organization duties — annual audit — duties of state ... (8/28/2024) |
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| 135.715 | Tax credit, cumulative amount — limitation on number of organizations — ... (8/28/2024) |
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| 135.716 | Contribution receipts and reports, standardized formats — state treasurer ... (8/28/2021) |
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| 135.719 | Rulemaking authority. (8/28/2021) |
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| MOTION MEDIA PRODUCTION AND ENTERTAINMENT INDUSTRY TAX CREDITS | |||
| 135.750 | Tax credit for qualified motion media production projects (Show MO Act) — ... (8/28/2023) |
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| 135.753 | Entertainment industry jobs act, tax credit — definitions — amount — ... (1/1/2024) |
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| SMALL BUSINESS GUARANTY FEES TAX CREDIT | |||
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Tax Credit Accountability Act of 2004, additional requirements, 135.800 to 135.830 |
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| 135.766 | Tax credit for guaranty fee paid by small businesses, when. (8/28/2009) |
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| HIGH ETHANOL BLEND SELLER TAX CREDIT | |||
| 135.772 | High ethanol — definitions — seller tax credit amount, claim procedure — ... (8/28/2023) |
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| BIODIESEL BLEND SELLER AND BIODIESEL PRODUCER TAX CREDITS | |||
| 135.775 | Biodiesel blend — definitions — seller tax credit, amount, procedure — ... (8/28/2023) |
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| 135.778 | Biodiesel producer — definitions — producer tax credit, amount, procedure — ... (8/28/2023) |
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| TAX CREDIT ACCOUNTABILITY | |||
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Tax Credit Accountability Act of 2004, additional requirements, 135.800 to 135.830 |
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| 135.800 | Citation — definitions. (8/28/2022) |
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| 135.802 | Information required to be submitted with tax credit applications — certain ... (8/28/2022) |
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| 135.803 | Ineligibility based on conflict of interest, when. (8/28/2008) |
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| 135.805 | Certain information to be submitted annually, who, time period — due date ... (8/28/2022) |
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| 135.810 | Failure to report, penalties — notice required, when, taxpayer liable for ... (8/28/2022) |
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| 135.815 | Verification of applicant's tax payment status, when, effect of delinquency ... (8/28/2022) |
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| 135.825 | Tracking system for tax credits required — exception — rulemaking authority. (8/28/2022) |
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| 135.830 | Tax credit accountability act of 2004 to be in addition to existing tax laws. (8/28/2004) |
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| ENHANCED ENTERPRISE ZONES | |||
| 135.950 | Definitions. (8/28/2021) |
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| 135.953 | Enhanced enterprise zone criteria — zone may be established in certain ... (8/28/2012) |
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| 135.957 | Enhanced enterprise zone board required, members — terms — board actions — ... (8/28/2004) |
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| 135.960 | Public hearing required — ordinance requirements — expiration date — annual ... (8/28/2013) |
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| 135.963 | Improvements exempt, when — authorizing resolution, contents — public ... (8/28/2017) |
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| 135.967 | Tax credit allowed, duration — prohibition on receiving other tax credits — ... (8/28/2008) |
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| 135.968 | Megaprojects, tax credit authorized, eligibility — department duties — ... (8/28/2008) |
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| 135.970 | Rulemaking authority. (8/28/2004) |
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| 135.973 | Eligibility of existing enterprise zones. (8/28/2004) |
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| PUBLIC FINANCIAL INCENTIVE (St. Louis City) | |||
| 135.980 | No restriction by ballot permitted for certain businesses with NAIC code — ... (8/28/2014) |
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| UNMET HEALTH, HUNGER, AND HYGIENE NEEDS OF CHILDREN IN SCHOOL TAX CREDIT | |||
| 135.1125 | Definitions — tax credit, amount — application — rulemaking authority — ... (8/28/2018) |
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| RESIDENTIAL TREATMENT AGENCY TAX CREDIT | |||
| 135.1150 | Citation of law — definitions — tax credit, amount — claim application — ... (8/28/2015) |
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| DEVELOPMENTAL DISABILITY CARE PROVIDER TAX CREDIT | |||
| 135.1180 | Citation of law — definitions — tax credit, amount, procedure — rulemaking ... (8/28/2015) |
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| URBAN FARM TAX CREDIT | |||
| 135.1610 | Urban farm — definitions — tax credit, amount, procedure — rules — sunset ... (1/2/2023) |
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| RELOCATION OF JOBS FROM KANSAS TO MISSOURI | |||
| 135.1670 | Relocated jobs, eligibility for tax credits and financial incentives — ... (8/28/2019) |
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| - Cross References | |
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