TAXATION AND REVENUE - GENERAL

Missouri House of Representatives
Bills Indexed by Subject
TAXATION AND REVENUE - GENERAL
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: 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 from state income tax restitution received by victims of the Nazi Holocaust.

: 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.

: Allows local governments to increase taxes on cigarettes and tobacco.

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

: Creates the business dropout abatement program tax credit.

: 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.

: Authorizes school districts to impose a surcharge on their residents' income taxes for education and on retail sales taxes.

: 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.

: Removes termination date from statute authorizing transportation sales tax for Kansas City, St. Louis and St. Louis County.

: 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.

: Imposes a flat income tax on individuals and corporations.

: 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.

: Allows dental service agreements between the Department of Social Services and dentists providing dental services to Medicaid recipients, and creates an income tax credit for such dentists.

: Requires seller certification for sales of electricity and gas to collect and remit sales and use tax.

: Authorizes certain cities to adopt a sales tax for fire protection.

: 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.

: Allows a hotel and motel tourism tax for the city of Bethany.

: 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.

: Restricts the affixing of tax stamps to cigarette packages and provides penalties for persons selling or holding for sale illegally stamped cigarette packages.

: 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 from state income tax restitution received by victims of the Nazi Holocaust.

: 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.

: Reduces the cost of premiums and restrictions on insurance through the health insurance pool and creates a tax credit for small employers who pay their employees' health insurance premiums.

: Makes the shared care tax credit refundable.

: Replaces existing taxes on electricity and natural gas with a tax based on consumption

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

: Creates tax exemptions and credits.

: 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.

: Exempts restitution received by victims of the Nazi Holocaust from state income tax.

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

: Defines the term "cotton linters" to include wood pulp and other plant fibers used to create flexible cellulose casing.

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

: Creates an income tax deduction of up to two hundred dollars for otherwise nondeductible costs of health insurance premiums and out-of-pocket medical expenses.

: 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.

: Authorizes the court to authorize or orders acts intended to protect a mentally disabled protectee's estate from reduction due to payment of unnecessary federal estate taxes.

: Amends the Missouri Certified Capital Company Law.

: 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.

: Amends the definition of a community-based organization.

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

: Limits the amount of reimbursement that state agencies and departments can receive from the motor fuel tax fund.

: Allows a non refundable deduction from premium taxes for examination fees exceeding premium taxes.

: 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.

: Revises the Division of Motor Carrier and Railroad Safety Law.

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

: Limits the areas in which tax increment financing may be used.

: 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.

: Authorizes an economic development sales tax in Kirksville, authorizes tourism taxes in several counties and cities, and makes collectors of tourism taxes personally liable.

: 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.

: Requires retailers who erroneously collect an excessive amount of cigarette tax to refund the overpayment to person who paid the tax or to the Director of the Department of Revenue.

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

: Reduces the premium tax for the Fire Education Fund to two tenths of one percent.

: Requires a minimum annual transfer of certain state sales tax revenues in an amount equal to three million dollars or more to the video instructional development and educational opportunity fund.

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

: 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.

: Changes school financing.

: 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.

: Allows counties to assume jurisdiction of pioneer cemeteries and to levy a tax for cemetery maintenance.

: Revises laws on agricultural marketing and rural economic development.

: Makes various changes regarding sheltered workshops.

: Allows all fire protection districts in counties of the third classification to enact a one percent sales tax.

: 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.

: Creates the County Technology Fund.

: 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 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.

: Includes religious and charitable organizations in the definition of community-based organizations for purposes of section 208.750.

: 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.

: Provides a four hundred dollar bonus for Missouri veterans of World War II.

: 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.

: Creates income tax credits for qualified research expenses.

: 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.

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

: Creates an income tax credit for employers who grant employees paid leave to volunteer at public schools or to attend school sponsored functions of their children.

: 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.

: Enacts the Missouri Law Enforcement District Act.

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

: Expands the number of persons eligible for the pharmaceutical income tax credit.

: Revises laws on property taxes.

: 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.

: Increases county collectors' fees and funds the tax maintenance fund to be used for administration and operation costs of collectors.

: Amends statutes pertaining to the collecting of delinquent real property taxes.

: 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.

: Creates a sales and use tax exemption for aviation jet fuel sales to airlines headquartered in this state which operate planes transporting twenty or more passengers.

: 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.

: Enacts accountability provisions for recipients of economic incentives designed to promote public purposes.

: 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.

: Expands the application of the tax credit available for net expenditures made for the participation of students in a sponsorship and mentoring program.

: 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.

: Allows the City of St. Louis to establish a band fund.

: 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.

: Creates an income tax credit for the purchase of and conversion to a qualifying alternative motor fuel vehicle, and for placing into service a qualifying alternative fuel fueling station.

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

: Proposes a constitutional amendment to replace existing utilty taxes with a replacement tax

: 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.

: Submits to the voters a constitutional amendment to require all would-be Hancock refunds to be used for highway and bridge maintenance and construction for fiscal years 2002 to 2006.

: Proposes a constitutional amendment to increase from fifty to seventy-five the percentage of state sales tax on motor vehicles dedicated to highways and transportation use.

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

: Authorizes state income tax deduction for school tuition, attendence fees, supplies and transportation costs.

: Revises burden of proof requirements in state tax cases.

: Revises certain provisions of the law relating to Certified Capital Companies.

: Authorizes state income tax credit equal to 20% of federal earned income credit.

: Phases in full deductibility of federal income taxes paid by individuals.

: Phases in full deductibility of federal income taxes for corporations.

: Establishes Year 2000 classroom fund with gaming proceeds.

: Authorizes state income tax credit for cash contributions to school tuition organizations.

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

: Authorizes St. James to submit issue of tourism tax to voters.

: Authorizes state income tax deduction for school tuition, attendence fees, supplies and transportation costs.

: Allows cities and counties to enact homestead exemption for certain senior citizens.

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

: Increases authorization for county law enforcement sales tax from one-half of one percent to one percent.

: Requires seller certification for sales of electricity and gas to collect and remit sales and use tax.

: Establishes tax credit for donation of high technology equipment to schools.

: Authorizes state income tax credit for purchase of goods or services from qualified minority business enterprise.

: Exempts from sales/use tax sales of coffins, caskets, burial cases and burial vaults.

: Exempts all retirement benefits from state income tax.

: Specifies that article used in trade-in to offset sales tax must have had tax paid or been exempted from tax.

: Creates state income tax credit for donations to scholarship charitable organizations.

: Exempts capital gains from state income tax.

: Authorizes state income tax deduction for contributions of qualified commodities to charitable organizations.

: Restores full federal income tax deductibility for individuals.

: Restores full federal income tax deductibility for corporations.

: Exempts from sales and use tax sales of coffins, caskets, burial cases and burial vaults.

: Changes the current two-year cycle of reassessment to a four-year cycle.

: Establishes penalty for failure to report video sales tax revenue.

: Relating to ad valorem property tax collections.

: Relating to the fire education fund.

: Exempts a fabricator or stamper holding certain equipment pursuant to contract from personal property tax thereon and governs transfer of ownership of such property.

: Revises criteria used to evaluate redevelopment projects funded by tax increment financing.

: Authorizes certain electricity and natural gas usage taxes to replace existing taxes

: Allows insurers to carry forward premium tax credits if those credits were not used in the year accrued.

: This act establishes the "Department of Revenue Oversight Board" within the office of administration.

: Revises certain provisions of the law relating to Certified Capital Companies.

: Allows taxpayers to claim a tax credit for the cost of lead abatement.

: Allows cities and counties to enact homestead exemption for certain senior citizens.

: Individuals sixty-five or older eligible for a tax credit up to $1000 for offsetting costs of medication.

: Authorizes an economic development sales tax for funding a transportation corporation in Kirksville.

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

: Revises state school aid formula, reduces minimum levy to $1.25, increases income tax and sales tax.

: Allows citizens to register their vehicles, pay taxes, and access various agency services via the Internet.

: Removes the termination date from the statute authorizing a transportation sales tax in Kansas City, St. Louis and St. Louis County.

: Amends various statutes providing tax relief in distressed communities.

: Exempts from sales and use tax sales of coke, coke breeze and reagents which become ingredients of steel and lead products.

: Creates a sales and use tax holiday for certain clothing purchases for eight days in August 2000 and allows local taxing authorities to opt out.

: Limits the total amount of tax credits available for qualified investments in Missouri small business.

: Expressly states that one cent of the total sales tax shall be deposited to the credit of the School District Trust Fund, including one cent of the total sales tax derived from motor vehicles sales.

: Grants and scholarships shall contain a notice that they are provided by the taxpayers of Missouri.

: Revises state school aid formula.

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

: Enacts accountability provisions for recipients of economic incentives designed to promote public purposes.

: Exempts property owned by senior citizens from property tax.

: Suspends Hancock refunds and transfers to the Department of Transportation for highways on the 15 year plan.

: Requires General Assembly to revise state aid revenues and distribution.

: Repeals existing utility taxes and requires a replacement tax based on consumption

: Tobacco settlement funds are not total state revenues; designates uses.

: Creates Tobacco Settlement Trust Fund and Alternatives to Abortion Fund.

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Missouri House of Representatives
Last Updated September 11, 2000 at 2:52 pm