REVENUE, DEPARTMENT OF

Missouri House of Representatives
Bills Indexed by Subject
REVENUE, DEPARTMENT OF
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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.

: Prohibits disclosure of Social Security numbers by the Department of Revenue.

: Exempts Social Security benefits from state income tax.

: Regulates private sales of motor vehicles.

: Permits renewal of drivers' licenses by prisoners without photographs.

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

: Changes regulation of specialized motor vehicle license plates and authorizes several new specialized plates.

: Changes regulation of specialized motor vehicle license plates and authorizes several new specialized plates.

: 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.

: 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.

: 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 license renewal stickers to be placed on window of vehicle.

: Changes regulation of specialized motor vehicle license plates and authorizes several new specialized plates.

: Changes law regarding the careless operation of motor vehicles.

: 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.

: 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.

: Requires continuing education for used motor vehicle dealers.

: 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.

: Penalizes the filing of false information with the Director of Revenue.

: 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.

: 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.

: 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.

: Permits the use of federal convictions to assess points on drivers' licenses; revises insurance provisions.

: 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.

: Changes regulation of specialized motor vehicle license plates and authorizes several new specialized plates.

: 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.

: Revises law on driving while intoxicated offenses.

: Creates a licensing and regulatory scheme for amusement machine operators.

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

: Requires persons under 18 to complete a driver's education course before receiving a driver's license.

: Creates the crime of driving with extreme blood alcohol content.

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

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

: 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.

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

: Prohibits issuance of license to persons convicted more than two times of driving while intoxicated.

: 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.

: Removes requirement to maintain liability insurance on a motor vehicle.

: 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.

: Requires director of revenue to issue license to another state's holder of driver's license upon eye exam and payment of fee.

: 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.

: Establishes or modifies programs on organ transplants, assistive technology, lead abatement, blindness education, and obesity awareness.

: 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.

: Regulates motorboat operators.

: 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.

: Changes regulation of specialized motor vehicle license plates and authorizes several new specialized plates.

: 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.

: 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.

: Changes certain crimes regarding driving under the influence.

: 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.

: 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 respect life special license plate.

: Creates homestead deferments for certain real property owners.

: Revises law regarding graduated driver's licensing and requirements of filing high-risk insurance.

: 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.

: Increases mandatory jail time for prior and persistent intoxication-related traffic offenders.

: 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.

: Changes regulation of specialized motor vehicle license plates and authorizes several new specialized plates.

: 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.

: Changes bridge weight restrictions.

: 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.

: Establishes county boards to utilize the tobacco settlement moneys received by the state.

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

: Increases the number of persons allowed to apply for a transfer of license plates.

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

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

: Requires Department of Revenue to refund costs and fines paid if person is acquitted of an intoxication-related traffic offense.

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

: Requires the Department of Revenue to send notice of motor vehicle registration.

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

: Requires collection and reporting of racial information in traffic stops.

: 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.

: 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.

: Changes law regarding motor vehicle record dissemination.

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

: Changes law on disabled license plates and windshield placards.

: 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.

: 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.

: Removes the requirement of motorcycle helmets for those twenty-one years of age or older.

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

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

: Creates the State Fair Fee Fund.

: Allows Native Americans to acquire a specialized license plate.

: Revises laws regarding intoxication-related traffic offenses.

: Establishes Missouri tobacco settlement trust fund.

: Establishes Missouri Tobacco Settlement Trust Fund.

: Revises burden of proof requirements in state tax cases.

: Requires personal information in motor vehicle records to be closed with certain exceptions.

: Requires motor vehicle license plate renewal stickers shall be placed in the windshield and rear windows.

: Allows individuals a tax credit on taxes paid on residential property.

: 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.

: Exempts Social Security income from taxation.

: Provides a homestead exemption from property taxes for totally disabled veterans.

: 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.

: Revises law regarding graduated driver's licensing and requirements of filing high-risk insurance.

: Requires used automobile dealers to attend an educational seminar annually before issuing or renewing their dealer's license.

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

: Allows Native Americans to acquire a specialized license plate.

: Exempts drivers with religious convictions from placing their Social Security number on applications for a noncommercial driver's license.

: Freezes residential property valuation for senior citizens.

: Authorizes a two-year tax-free zone in Kansas City.

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

: Enacts the dedication to donation act.

: 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.

: Reduces the speed limit by five miles per hour for trucks on certain highways, expressways and interstates of this state.

: Allows deduction of Federal Insurance Contribution Act payments when calculating Missouri personal income taxes.

: Exempts capital gains from state income tax.

: Establishes the General Assembly Scholarship Program; 5% wholesale tax on compact discs.

: 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.

: Creates the Missouri Alternatives to Abortion Support Fund and allows drivers to obtain "Respect Life" license plates.

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

: Relating to the fire education fund.

: Allows state to withhold moneys due to political subdivisions for audits if they fail to pay the State Auditor.

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

: Revises laws regarding intoxication-related traffic offenses.

: Suspends a person's driver's license who has been convicted of stealing gas from a gas station a second or subsequent time.

: Redefines an existing sales tax credit for certain food processors.

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

: Allows a tax credit for persons who contribute to unplanned pregnancy resource centers.

: Creates Downtown Revitalization Act.

: Allows insurers to take a tax credit on the taxes they pay on net premiums under the worker's compensation statute.

: Allows local governments to eliminate the sales tax on food.

: Provides an income tax credit for up to $1000 for residents of long term care facilities and home health care expenses.

: Exempts capital gains from state income taxes.

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

: The Revenue Department shall notify senior citizens of their eligibility for the pharmaceutical tax credit.

: 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.

: Repeals estate tax and creates income tax credit for federal estate taxes paid.

: Revises laws regarding intoxication-related traffic offenses.

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

: Tax credit for research and development.

: Establishes a fee structure for fees collected for the removal of waste water.

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

: Pension exemption applied only when included in federal adjusted gross income.

: 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.

: Establishes a blindness education and awareness program and fund.

: 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.

: Revises state school aid formula.

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

: Revises state economic development programs.

: Exempts owners of inoperable motor vehicles or vehicles being stored from maintaining insurance.

: Directs Department of Revenue to work with other states to streamline tax collection and administration.

: Removes the requirement for inspections of certain motor vehicles.

: Voters to decide to include tobacco payments in total state revenue or to create trust fund.

: Relating to taxation.

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