TAX POLICY

Bills Assigned to Committee
TAX POLICY
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: Exempts motor vehicles and boats manufactured in Missouri from sales tax.

: Establishes penalties for failure to deliver a taxable tangible personal property list to the assessor in St. Louis.

: Exempts from taxation leased motor vehicles used for government, charitable, educational, or religious purposes.

: Exempts improvements to property to aid handicapped accessibility.

: Repeals the in-lieu watercraft tax.

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

: Changes the time period in which a taxpayer may claim a refund of taxes mistakenly or erroneously paid.

: Exempts motor vehicles more than four years old from sales and use tax.

: Permits refunds of incorrectly collected sales taxes upon fulfillment of certain conditions.

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

: Requires certificates of value to be filed with the assessor's office.

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

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

: Requires a percentage of ad valorem property tax collections to be used for computerized assessment aids.

: Exempts all pension amounts from taxation for taxpayers 65 or older.

: States the powers of the Gaming Commission, restricts the number of licenses that can be granted, and deletes the gambling loss limits.

: Enables taxpayers with hardships to pay property taxes in installments.

: Extends the distribution of funds raised by the nonresident athletes and entertainers tax and requires venues to collect withholding tax from athletes and entertainers.

: Increases circuit breaker limits.

: Exempts food sales made by religious, charitable and nonprofit organizations from the state food code laws and rules.

: Extends the distribution of funds raised by the nonresident athletes and entertainers tax and requires venues to collect withholding tax from athletes and entertainers.

: Enacts enforcement provisions to the 1998 Tobacco Master Settlement Agreement.

: Creates a check-off on state income tax return forms for contributions to the Workers Memorial Fund.

: Authorizes all counties to levy a sales tax for community services for children.

: Creates a tax credit for contributions to scholarship charities.

: Creates the Hancock Amendment Refund Trust Fund.

: Limits increases in property assessments to five percent or the average percentage change in the personal income of Missouri for the two previous years.

: Requires certificates of value to be filed with the assessor's office.

: Enacts new guidelines for the tax credit for historic rehabilitation.

: Allows school districts to enact income and sales taxes.

: Removes the excursion boat loss limit, raises admission fees, changes the tax rates and alters distribution of the Gaming Commission Fund.

: Permits exclusion of taxable income received in other states.

: Creates a tax credit for education-related costs.

: Requires assessors to use the value in use approach when assessing personal property for business use.

: Establishes the Highway Patrol's Trust fund and imposes a surcharge on licenses to fund it.

: Lowers the corporate income tax to five and one-fourth percent.

: Creates a tax credit for certain railroad ad valorem property tax.

: Establishes a sales tax holiday for certain items.

: Reduces the federal income tax reduction and exempts retail sales of food from local sales taxes.

: Alters the distribution of the Gaming Commission Fund.

: Establishes the Missouri Tutoring Program for Public Schools.

: Creates a phased-in earned income tax credit.

: Increases the cigarette and tobacco product sales tax to fund various health initiatives.

: Enacts various changes to state tax laws, including a reduction in the corporate income tax rate.

: Permits a carry-forward of certain net operating losses for state income tax purposes.

: Changes income tax return filing requirements and authorizes direct deposit of income tax refunds.

: Establishes a schedule for depreciation of tangible personal property.

: Makes gambling boat admission fees subject to all the provisions relating to other sales and use taxes including the assessment of interest on late fees.

: Imposes a tax on tobacco for schools and fire education.

: Changes tax increment financing regulations.

: Provides an additional rate for the capital improvements sales tax.

: Makes several changes relating to taxation.

: Changes certain sections relating to taxation.

: Allows Johnson County to adopt and impose landfill fees.

: Authorizes tax credits for contributions to pregnancy resource centers.

: Authorizes a tax credit for time and services volunteered by physicians and dentists.

: Changes guidelines on historic structures rehabilitations tax credits.

: Provides an exemption from taxes for property involved in structured financing.

: Creates the Lifetime Home Grant Program.

: Establishes the Joint Committee on Tax Policy.

: Removes the two million dollar cap on the special needs child adoption tax credit and eliminates the credit for business entities.

: Eliminates the two million dollar cap on the tax credits for nonrecurring adoption expenses.

: Enacts a flat tax on individual income, repeals tax credits, repeals the corporation income tax, and decouples the income tax from the Internal Revenue Code, with various effective dates.

: Creates a research and development tax credit for certain businesses in targeted industries.

: Proposes a constitutional amendment exempting from taxation personal property of businesses with a value of $5,000 or less.

: Proposes a constitutional amendment exempting from taxation property owned by veterans' organizations.

: Proposes a constitutional amendment dedicating one-half of the conservation sales tax to public schools.

: Establishes a sales tax holiday.

: Extends the distribution of funds raised by the nonresident athletes and entertainers tax and requires venues to collect withholding taxes from them.

: Sales and use tax.

: Creates a food recovery program to provide food to needy persons.

: Enables Excelsior Springs to submit a public safety sales tax to its voters.

: Allows the Director of the Department of Revenue to specify the minimum income tax filing level.

: Exempts health club services from sales tax.

: Provides an additional rate for the county capital improvement sales tax.

: Enables St. Louis to increase the senior citizens' services tax by five cents with voter approval.

: Transfers interest and specified amounts from various special funds to the General Revenue Fund.

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Last Updated June 19, 2003 at 2:12 pm