TAXATION AND REVENUE - INCOME

Missouri House of Representatives
Bills Indexed by Subject
TAXATION AND REVENUE - INCOME
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: Creates earned income tax credit at state level.

: Raises tax credit availability for new generation cooperatives to thirty million dollars.

: Exempts certain child support payments from state income tax.

: Creates dependent care tax credit for noncustodial parents.

: 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.

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

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

: 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.

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

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

: 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.

: Raises tax credit availability for new generation cooperatives to thirty million dollars and increases maximum credit per taxpayer to fifty thousand dollars.

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

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

: 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.

: 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.

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

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

: 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.

: 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.

: 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.

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

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

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

: 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.

: Revises laws on agricultural marketing and rural economic development.

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

: 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.

: 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.

: 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.

: 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.

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

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

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

: Amends the tax credits available to investors in Missouri small businesses.

: 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.

: 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.

: Proposes a constitutional amendment to require school district bonds to pass by simple majority at certain elections.

: 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.

: Exempts Social Security income from taxation.

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

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

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

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

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

: Exempts all retirement benefits from state income tax.

: 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.

: Relating to immunization.

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

: Allows a tax deduction for those who contribute to medical savings accounts.

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

: Allows a credit of up to $200 against income tax liability for property taxes paid.

: Exempts capital gains from state income taxes.

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

: Provides a one-time tax credit to eligible veterans of World War II.

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

: Exempts food local sales tax and reduces federal income tax deduction, subject to referendum.

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

: Tax credit for research and development.

: Creates "County Technology Fund" for purchase of computer hardware and software.

: 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.

: Amends various statutes providing tax relief in distressed communities.

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

: Revises state school aid formula.

: Revises state economic development programs.

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Missouri House of Representatives
Last Updated September 11, 2000 at 2:53 pm