WAYS AND MEANS

Bills Assigned to Committee
WAYS AND MEANS
| Description | Committee Members | redbar

redbar

: Allows an income tax credit for admission fees to tourist attractions in Kansas City and St. Louis, and in Camden, Jackson, Miller, Morgan, St. Louis, and Taney counties.

: Allows a tax credit for property taxes paid on property located in Missouri.

: Freezes property valuation for those 65 and older if they meet income levels.

: Requires certain procedures for physical assessments of real property.

: Allows an exemption from property taxes for homestead property owned by senior citizens.

: Revises property tax assessment laws.

: Authorizes an income tax credit for parents providing child care for their or a spouse's child if they receive no public assistance.

: Authorizes state tax amnesty program, adopts Simplified Sales and Use Tax Administrative Act, and revises law on property tax.

: Requires refund of overcharged cigarette taxes to consumers.

: Excludes mandatory gratuities from the definition of gross receipts for tax purposes.

: Changes the tax on the sale, lease, or rental of motor vehicles to two percent.

: Repeals section 149.192 relating to preemption of tobacco taxation.

: Creates a tax credit for personal property tax paid on agricultural crops and machinery.

: Creates a tax credit for amounts teachers spend on teaching supplies.

: Permits refund of overcollected sales taxes only if they are returned to the original purchasers.

: Allows taxpayers 65 and older to receive the maximum exemption on pensions regardless of income.

: Allows an exemption from sales tax on items purchased and given to the state.

: Creates a homestead exemption from property tax.

: Changes hearing requirements in real property classification and assessment hearings.

: Authorizes state tax amnesty program, adopts Simplified Sales and Use Tax Administrative Act, and revises law on property tax.

: Eliminates local sales and use tax on food.

: Allows a tax credit for donations to people with an income below the federal poverty level.

: Exempts all public and private retirement allowances from taxation.

: Creates a tax credit for contributions to scholarship charity.

: Establishes tax credit for installing pollution control devices on existing or new coal-fired electric generating plants.

: Provides a homestead property exemption.

: Authorizes state tax amnesty program, adopts Simplified Sales and Use Tax Administrative Act, and revises law on property tax.

: Creates a temporary exemption from sales tax for retail sales of clothing before the start of the school year.

: Creates a homestead exemption from property tax.

: Excludes Social Security benefits from state income taxation.

: Requires counties to allocate a percentage of ad valorem property tax collections for a geographic information system.

: Exempts diabetic medical supplies and devices from sales taxation.

: Provides income tax exemption for pensions for veterans 65 and older.

: Allows full deductibility of individual and corporate federal income tax.

: Provides a tax credit for assistance and care for the disabled.

: Creates a phased-in earned income tax credit.

: Provides sales tax exemption for admission fees and sales tax related to pheasant hunting.

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

: Allows a homestead exemption from property tax assessments for seniors.

: Creates a tax credit for builders of universally designed lifetime homes in any political subdivision that has established a disabilities commission.

: Requires a certificate of value to be filed with certain transfers of real property.

: Creates a tax exemption for property leased or transferred by certain interstate compact agencies.

: Allows a tax credit related to a dependent child's reading level.

: Includes separately managed accounts within scope of corporate income allocation provisions.

: Freezes property assessment for property owners 65 and older.

: Raises the maximum upper limit for circuit breaker relief for the elderly.

: Changes requirements for property assessments.

: Requires sellers to accept in good faith any sales tax exemption letter or certificate.

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

: Excludes certain amounts of Social Security and military retirement benefits from taxation.

: Provides additional guidelines regarding income taxes of certain shareholders.

: Limits increases in real property assessments to the percentage of change in Missouri personal income.

: Restores full federal income tax liability deductions for corporations.

: Changes the income tax rates.

: Creates a tax credit for a taxpayer whose child receives child care from the taxpayer's spouse.

: Provides additional guidelines for property tax appeals.

: Limits changes in property assessment to 5 percent or the increase in the Consumer Price Index.

: Allows full deductibility of individual and corporate federal income tax.

: Clarifies allocation of qualifying sales for investment funds service corporations.

: Bases assessment value of certain real property on the date the property was sold or conveyed.

: Provides additional guidelines on income taxation of nonresident entertainers and athletes.

: Creates a tax credit for amounts teachers spend on teaching supplies.

: Creates tax credits for donations by business firms to schools.

: Expands state tax credit for contributions to authorized dropout abatement pilot programs.

: Establishes a sales tax holiday for clothing and school supplies.

: Clarifies the collection procedures for delinquent taxes.

: Creates a tax credit for contributions to scholarship or educational charities.

: Changes the assessed valuation limits for county classifications.

: Enacts the Simplified Sales and Use Tax Act.

: Exempts from state tax assets and earnings of any higher education savings program qualified by the Internal Revenue Code.

: Requires the State Treasurer to calculate interest rate based on previous year's annualized rate of return.

: Creates a senior citizen property tax deferral.

: Changes requirements for property assessments.

: Allows persons treated by emergency medical care providers, health care providers, and Good Samaritans to be tested for contagious and infectious diseases.

: Excludes military service income from Missouri adjusted gross income.

: Increases circuit breaker limits.

: Changes requirements for refunds of erroneously paid taxes.

: Specifies date of receipt of real estate tax payments.

: Changes procedures for mobile telecommunications services.

: Provides an exemption from sales tax for health and fitness centers.

: Requires certificates of value to be filed with the assessor's office upon sale of real property.

: Exempts certain property used for purely charitable purposes from taxation.

: Phases in a states sales tax exemption on caskets, coffins, and urns.

: Imposes a sales tax on tobacco products for education and other purposes.

: Creates an income tax deduction for National Guard pay.

: Creates a tax exemption for sales of certain motor vehicles.

: Prohibits any political subdivision from levying a property tax above the calculated rate without voter approval.

: Changes circuit breaker limits for senior citizen property tax relief.

: Clarifies that income tax deduction for higher education savings program is $8,000 for single taxpayers and $16,000 for married taxpayers filing combined returns.

: Repeals exemptions from taxation that are no longer in effect.

: Makes technical changes to certain sections regulating franchise tax.

: Increases the dependency exemption for personal income tax.

: Clarifies the language to be included in the certification on each personal property listing.

: Creates the Tax-Me-More Voluntary Fund.

: Creates the Show Me Pay More Taxes Voluntary Fund.

: Increases the tax on retail sales of food.

: Creates a tax credit for disabled dependent care costs.

: Repeals the corporation franchise tax.

: Requires counties to provide for partial payment of property taxes.

: Changes requirements for sheriff's sales of property.

: Requires appropriation of tobacco settlement for use in lieu of personal property tax revenue.

: Adds tax computation requirements for corporations.

: Imposes a tax on the sales of securities.

: Exempts pension and retirement income of seniors from state income tax.

: Proposes a constitutional amendment removing authorization to revise property tax levies to adjust for inflation.

: Proposes a constitutional amendment to prohibit any increase in the assessed value of real property of more than the percentage of change in Missouri personal income.

: Proposes a constitutional amendment exempting from taxation certain personal property of disabled veterans.

: Proposes a constitutional amendment to increase the state revenue limit.

: Limits increases in assessed valuation of real property and modifies reassessment procedures.

: Codifies Mobile telecommunications Sourcing Act.

: Expands provisions of new property assessment provisions to include additional county.

: Prevents carried-back tax credits from accruing interest from prior taxable years.

: Creates a tax exemption for property leased or transferred by certain interstate compact agencies.

redbar

Return to the Missouri House of Representatives
Last Updated October 11, 200 at 9:07 am