WAYS AND MEANS

Bills Assigned to Committee
WAYS AND MEANS
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: Creates earned income tax credit at state level.

: Exempts income received as a result of state or federal military duty from state income tax.

: Exempts Social Security benefits from state income tax.

: Changes the assessment of real property to every four years.

: Exempts certain child support payments from state income tax.

: Creates dependent care tax credit for noncustodial parents.

: Freezes assessed value of real property owned by persons 65 years of age and older and used as a principal residence.

: Increases the income tax deduction for long-term health insurance from fifty to one hundred percent.

: Revises property tax credit for senior citizens and disabled and establishes a Missouri earned income tax credit.

: Phase in of an increase in income tax deduction and income limits for government pensions.

: Creates a $150 state income tax credit for property taxes.

: Freezes assessed value of real property used as a residence by person 65 years of age and older.

: Places an expiration date of December 1, 2000 on corporate franchise tax and allows for continued enforcement of franchise tax laws for previous tax years.

: Creates the World War II Memorial Trust Fund and allows five million dollars in tax credits for qualified contributions thereto.

: Changes the reassessment cycle for real property to every five years beginning in 2001.

: Freezes the assessed value of real property used as a primary residence by persons 65 years of age and older.

: Eliminates the limit on the deduction of federal income taxes on state returns by corporate taxpayers.

: Reduces the individual income tax rates by one-half of one percent.

: Exempts military pensions from state income tax.

: Requires the General Assembly to appropriate funds for the World War II Memorial in Washington, D.C.

: Exempts income received for active or reserve military service from income tax.

: Creates an income tax credit for gifts of personal property to persons with an income below the federal poverty level.

: Creates a sales and use tax exemption for sales of clothing with a retail value of less than one thousand dollars.

: Repeals the limits on the state income tax deduction for federal income taxes for individuals and replaces lost revenue to outstanding schools trust fund.

: Freeze, for property tax purposes, assessed valuations of homesteads owned by persons eighty years of age and older.

: Creates a state income tax credit for contributions to qualified scholarship charities beginning in tax year 2001.

: Exempts all sales of motor vehicles from sales and use tax.

: Repeals the limit on the state income tax deduction for federal income tax for corporations and replaces revenues lost by the outstanding schools trust fund.

: Requires the General Assembly to appropriate general revenue for the World War II Memorial in Washington, D.C.

: Creates an income tax credit for employers who offer paid maternity leave.

: Exempts retail sales of food from local sales tax and replaces the loss of local revenue by decreasing the deductibility of federal income taxes for individuals, subject to referendum.

: Exempts from income tax reparations received by victims of the Nazi holocaust.

: Exempts the first five thousand dollars of the purchase price of a new or used motor vehicle from sales and use tax.

: Replaces the current income tax on individuals and corporations with a flat income tax.

: Establishes toll-free phone and fax numbers, and postage paid envelopes, for taxpayers to use when challenging their amount owed.

: Changes real property assessments from 2 to 4 years and modifies law regarding tax exemption for certain organizations.

: Increases the time limit for correcting erroneous property tax assessments to three years.

: Creates the Home Disability Tax Credit Program.

: Requires assessment of motor vehicles at seventy percent of trade-in value and a physical inspection of tangible personal property before the assessed value is raised more than five percent.

: Exempts military pensions from state income tax.

: Repeals limit on deductibility of federal income tax paid by individuals and corporations and replaces lost revenue to Outstanding Schools Trust Fund from general revenue fund.

: Makes the shared care tax credit refundable.

: Revises foster care reimbursement rate and child abuse reporting, authorizes counties to establish children's services councils, and establishes Court-appointed Special Advocates Fund.

: Allows municipalities and counties to enact ordinances to allow for abatement of real property taxes on certain parcels of real estate involved in lead abatement projects.

: Creates an income tax credit for fifty percent of costs of lead abatement projects by owners of certain real property for up to two tax years.

: Excludes mandatory gratuities charged on the sale of food and drink from sales tax.

: Appropriates one dollar for every Missourian who served in the military during World War II to the National World War II Memorial.

: Creates a sales tax holiday for clothing valued at fifty dollars or less which is purchased during the month of August, with a termination date of August 31, 2004.

: Exempts social security benefits and military retirement benefits from state income tax.

: Changes the reassessment of real property to every fifth year, beginning January 1, 2001.

: Creates the Department of Revenue Oversight Board within the Office of Administration.

: Amends the definition of distressed communities to include cities located outside of a metropolitan area with a median household income of less than seventy percent of the median income of the state.

: Increases the tax credit for long-term care insurance from fifty percent to one hundred percent.

: Creates a sales and use tax exemption for tangible personal property donated to the state within one year of purchase.

: Creates a sales tax exemption for sales of merchandise used for the disposition of and in connection with the disposition of dead human bodies.

: Creates an income tax credit for personal property taxes paid on agricultural crops and machinery.

: Creates a state income tax credit of up to one hundred dollars for teacher expenditures for instructional materials.

: Creates an income tax credit of up to two hundred dollars per taxpayer for donations of high technology equipment to school districts.

: Creates a homestead exemption for disabled veterans and their surviving spouses.

: Amends various statutes concerning tax relief in distressed communities and tax credits administered by the Department of Economic Development.

: Amends provisions relating to penalties for income and sales tax deficiencies.

: Exempts the first two hundred fifty dollars of interest income from state income tax.

: Creates the Community Comeback Act.

: Restores full federal income tax deductibility by individuals on state income tax returns.

: Increases the maximum amount of the pharmaceutical income tax credit from two hundred to seven hundred fifty dollars.

: Increases the household income level for the pharmaceutical tax credit from fifteen to thirty-six thousand dollars.

: Restores full federal income tax deductibility by individuals on state income tax returns.

: Changes the burden of proof in tax case in favor of the taxpayer, but does not apply to issues involving the applicability of tax credits or exemptions.

: Creates an income tax deduction for individuals in the amount of one hundred percent of insurance premium costs.

: Revises the oath used in the annual listing of personal property for the assessor.

: Creates an income tax credit of up to two hundred dollars for teacher's purchases of instructional materials for the classroom.

: Reduces the sales and use tax on motor vehicles to two percent.

: Creates income tax credits for day care for individuals and employers.

: Prohibits any county or the state from entering into contingency contracts for the examination of taxpayer records.

: Requires the general assembly to appropriate funds for the National World War II Memorial.

: Eliminates the limit on the deduction of federal income taxes on state tax returns by corporate taxpayers and replaces revenues lost by the outstanding schools fund.

: Increases the personal and dependency income tax exemptions in an amount equal to the federal amount and requires the director of revenue to develop income tax return cards for non-itemizers.

: Miinimizes the impact of the federal marriage penalty by making two positive adjustments to the federal standard deduction.

: Revises the Department of Revenue's procedures for income and sales tax refunds and credits.

: Equalizes the tax treatment of individuals receiving Public School Retirement System benefits in lieu of social security with individuals receiving PSRS benefits in the form of social security.

: Eliminates Department of Revenue fee offices.

: Creates an income tax credit for certain lead abatement projects.

: Changes the burden of proof in tax cases in favor of the taxpayer and applies to issues involving the applicability of tax exemptions and credits.

: Creates an income tax credit for cash donations to school districts for high technology equipment or librarians, or approved non-cash donations for high technology equipment.

: Amends various statutes concerning tax relief in distressed communities and tax credits administered by the Department of Economic Development.

: Repeals the limit on the state income tax deduction for federal income tax for corporations and replaces revenue lost by the outstanding schools trust fund with money from general revenue.

: Creates an income tax credit for advertising costs of Missouri retailers which promote value-added agricultural products produced in this state by Missouri businesses.

: Creates an itemized deduction for health insurance premiums and out-of-pocket medical costs not already deductible pursuant to federal or state law.

: Increases the income tax deduction for long-term health insurance premiums from fifty to one hundred percent.

: Reduces corporate income tax rate to five and one-half percent and raises caps on deductibility of federal tax liability.

: Creates new income caps for the circuit breaker.

: Increases the dependency deduction to two thousand four hundred dollars.

: Exempts from sales and use tax all sales of over-the-counter drugs.

: Exempts from sales and use tax sales of certain motor vehicles manufactured at least seven years prior to the date of sale.

: Creates an income tax credit in the amount of ten percent of all real property taxes paid.

: Creates the Missouri Homestead Preservation Act.

: Creates homestead deferments for certain real property owners.

: Requires one cent of the total sales tax on motor vehicles to go to the school district trust fund.

: Extends the statute of limitations for local use tax and other tax refunds.

: Exempts the first five thousand dollars of the sale price of motor vehicles from sales and use tax and replaces lost highway revenues with fee increases.

: Creates an income tax credit for certain farmers and farming corporations in an amount equal to ten percent of the cost of items allowed as an expense election pursuant to section 179 of the IRC.

: Allows insurance carriers to apply tax credits received under the Neighborhood Assistance against their liability for the premium tax imposed by the worker's compensation law.

: Excludes, for purposes of the circuit breaker, social security and railroad retirement benefits from the definition of income.

: Creates an income tax credit for building universal design homes.

: Requires interest to be paid to taxpayers on both sales and income tax refunds and credits.

: Creates a sales and use tax exemption for services, materials and supplies used in the production of printed materials.

: Exempts from sales and use tax all sales for diabetic equipment and supplies.

: Creates penalties for failure to collect the Branson tourism tax.

: Exempts from sales and use tax, sales of nonprescription and over-the-counter drugs, excluding alcohol and tobacco, to persons sixty-five years of age and older.

: Exempts diabetic medical supplies and equipment from sales and use tax.

: Creates a sales and use tax exemption for bullion and investment coins.

: Imposes a flat rate individual income tax of four percent.

: Revises the procedure for approval of proposed agricultural and horticultural productive land values.

: Exempts all sales to companies classified as Standard Industrial Classification 152, 153 and 171 to 179 from sales and use tax.

: Creates an income tax credit for contributions to unplanned pregnancy resource centers.

: Creates an income tax deduction for amounts paid for custodial care and durable medical equipment to the extent not reimbursed and to the extent not deducted or credited under federal tax law.

: Prohibits taxpayers from double-dipping under the pension exemption in section 143.124.

: Increases the income tax deduction for long-term health care insurance premiums from fifty to one hundred percent.

: Creates an income tax credit for tax years 2001 to 2005 for purchases and leases of alternative fuel vehicles.

: Creates income tax credits for day care.

: Creates a state income tax credit of up to five hundred dollars for resident individuals who purchase home security devices.

: Prohibits the department of revenue from requiring resident individuals not otherwise required to make a federal income tax return in order to claim the property and pharmaceutical tax credits.

: Creates income tax credits designed to promote the use of renewable energy and the conservation of energy.

: Exempts the first six thousand dollars of all public annuities, pensions and retirement income from state income tax.

: Creates a tax credit for donations made to sexual violence crisis service centers.

: Creates an income tax credit for parents of children determined by an institution of higher learning to be reading at their grade level.

: Phases out property tax on motor vehicles.

: Requests the state treasurer and the department of revenue to deposit sales tax revenue derived from the rate of one cent on the dollar from motor vehicle sales into the School District Trust Fund.

: Promotes the streamlining and simplification of sales and use taxes in this state.

: Proposes constitutional amendment to exempt from property tax all used noncommercial motor vehicles.

: Proposes constitutional amendment to require reassessment of residential real property only when title is transferred.

: Proposes constitutional amendment to repeal the personal property tax and to substitute a state sales tax to compensate political subdivisions for lost revenue.

: Proposes constitutional amendment to require the reassessment of residential real property owned and inhabited by at least one elderly person only upon title transfer or major improvement.

: Proposes constitutional amendment to require voter approval for all tax increases.

: The Department of Revenue shall advise taxpayers that they are eligible for the pharmacy tax credit.

: Expands personal liability for the collection of taxes to include tourism tax.

: Classifies a department or agency of Missouri as an exempt entity for sales tax purposes.

: Exempts bullion and investment coins from state and local sales and use tax.

: Streamlining and Simplifying sales & use tax systems in Missouri.

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Last Updated October 5, 2000 at 11:41 am