TAXATION AND REVENUE - GENERAL

Missouri House of Representatives
Bills Indexed by Subject
TAXATION AND REVENUE - GENERAL
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: Allows a tax credit for property taxes paid on property located in Missouri.

: Allows Greene County to impose a tax on cigarettes and tobacco products.

: Revises laws on economic development.

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

: Creates the Missourians Helping Missourians Trust Fund.

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

: Exempts all pension amounts for taxpayers 70 1/2 years of age or older.

: Creates a state income tax credit for certain small employers who provide health insurance for eligible employees.

: Allows school districts to impose an income tax of one percent if approved by the voters.

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

: Exempts retired veterans from all taxes in the state.

: Creates a tax credit for contributions to scholarship charity.

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

: Allows a tax credit for qualified contributions to schools.

: Permits charter counties to establish an emergency communications system commission.

: Authorizes a tax credit for investments in certain eligible new generation cooperatives.

: Establishes a penalty for passing bad checks to county and township collectors.

: Enacts the Emergency Preparedness Resource Act.

: Requires school board approval of tax increment financing plans for areas with residential or multifamily properties.

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

: Changes provisions relating to aviation fuel taxes and matching funds in the Aviation Trust Fund.

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

: Authorizes additional funding for transportation purposes.

: Provides funding for education and transportation purposes.

: Creates the Workers Memorial Fund for contributions from income tax refunds.

: Establishes the "School Building Property Tax Relief Fund", to be funded by a sales tax increase, with an accompanying referendum clause.

: Increases the amount of reimbursement an emergency services district can receive for providing emergency services.

: Raises various user fees and diverts funds from various agencies to be used for transportation.

: 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 calculations for the Tourism Supplemental Revenue Fund.

: Enacts the Simplified Sales and Use Tax Act.

: Repeals expiration date on motor fuel tax and allows the Department of Transportation to engage in design-build contracts.

: 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.

: Removes current requirement for property owners in proposed law enforcement district to be personally served.

: Changes requirements for property assessments.

: Requires certain tax credits administered by the Department of Economic Development to be capped per fiscal year.

: Creates a Regional Taxicab Commission for the City and County of St. Louis.

: Creates the Schools of the Future Fund and establishes various funding sources.

: Changes requirements for refunds of erroneously paid taxes.

: Specifies date of receipt of real estate tax payments.

: Enacts the Missouri Downtown Economic Stimulus Act.

: Creates the Sports Center Redevelopment Authority and grants funds to the Kansas and Missouri Metropolitan Cultural District and the Savvis Center.

: Limits percentages of local sales taxes that may be imposed.

: Imposes a tax on retail pharmacies providing outpatient prescription drugs to provide additional funding for the Medicaid pharmacy program.

: 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.

: Changes language relating to the Tourism Supplemental Revenue Fund.

: 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.

: Establishes a motor fuel tax exemption for consumers who privately own a passenger motor vehicle that uses diesel fuel.

: Creates additional guidelines for industrial development projects and urban redevelopment corporations.

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

: Changes provisions relating to S corporation shareholders and income taxes.

: Authorizes a sales tax for funding rural economic development.

: 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 percentage of matching funds for Aviation Trust Fund purposes.

: 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.

: Provides highway and transportation funding.

: Increases the tax on retail sales of food.

: Permits certain counties to impose a county sales tax for emergency services without reorganizing the existing board administering the emergency services.

: Provides additional regulations for collecting taxes imposed for emergency telephone service.

: Creates a tax credit for disabled dependent care costs.

: Repeals the corporation franchise tax.

: Reduces the allowable amount of neighborhood assistance property tax credits.

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

: 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.

: Changes the historic structures rehabilitation tax credit allowable amount.

: Specifies calculation of revenue estimates for Governor's recommended budget each fiscal year.

: Proposes a constitutional amendment to change the allocation of general state sales tax on motor vehicles.

: 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 to increase the state revenue limit.

: Proposes a constitutional amendment creating the Budget Control Fund and transferring certain amounts of excess total state revenue to the fund.

: Proposes a constitutional amendment imposing additional fuel and sales and use taxes for the purpose of funding highways.

: Removes sunset provision on sales tax for mass public transportation.

: Revises state school aid formula.

: Various modifications to tax laws affecting commercial airlines.

: Raises motor fuel tax and sales tax and directs other revenues to fund transportation projects, subject to referendum.

: Authorizes state tax credit for contributions to authorized scholarship charities.

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

: Limits the amount of tax credits redeemed in any given year to that amount appropriated for each tax credit program.

: Exempts certain leased personal property from taxation.

: Revises distribution of gaming tax proceeds for schools.

: A percentage of insurance premium taxes shall fund various fire protection programs.

: Establishes new enterprise zones in Wright County and in Carl Junction.

: Exempts ethanol from oxygenate labeling requirement.

: Creates a one dollar donation option on tax returns.

: The act creates the "Urban Flight Scholarship Program".

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

: Creates an experimental program to permit aggregate purchase of natural gas by public school districts.

: Raises motor fuel tax and sales tax and directs other revenues to fund transportation projects, subject to referendum.

: Terminates the corporation franchise tax law.

: Shifts burden of proof on tax credit disputes to Department of Revenue.

: Allows abatement and prospective application of taxes in certain situations.

: Raises motor fuel tax and sales tax and directs other revenues to fund transportation projects, subject to referendum.

: Repeals the transferability of adoption tax credits.

: Repeals sunset on motor fuel tax and allows Transportation Department to engage in design-build contracts.

: Creates a phased-in earned income tax credit.

: Changes procedures for establishment of a law enforcement district.

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

: Makes changes to economic development programs regarding distressed communities and small business investment tax credits.

: Authorizes a one-half percent transient guest tax for tourism in certain counties.

: Creates a stamp tax on controlled substances.

: Clarifies income tax treatment of nonresident members of professional athletic teams.

: Authorizes an income tax credit of parents providing child care for their or their spouse's child.

: Permits Buchanan County and the City of St. Joseph to impose a tourism sales tax. Allows Kansas City to increase hotel and restaurant taxes.

: Creates the Schools of the Future Fund and provides various funding sources for it.

: Voters shall determine whether tobacco proceeds are included in or excluded from total state revenues.

: Voters shall determine whether tobacco proceeds are included in or excluded from total state revenues.

: Creates a fund to hold excess revenue of the state.

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Missouri House of Representatives
Last Updated October 11, 2002 at 9:08 am