TAXATION AND REVENUE - INCOME

Missouri House of Representatives
Bills Indexed by Subject
TAXATION AND REVENUE - INCOME
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: Establishes Missouri Higher Education Deposit Program.

: Allows a tax credit for up to fifty percent of any cash fund investments made in eligible new generation processing entities.

: 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.

: Allows a tax credit of up to fifty percent of cash fund investments in eligible new generation processing entities.

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

: 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.

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

: Exempts self-employed business owners from unemployment tax.

: Creates a tax credit for fees paid to the Small Business Administration.

: Allows specific agricultural tax credits to be taken on a quarterly basis and makes several revisions in laws on agriculture.

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

: Creates a tax credit for contributions to scholarship charities.

: Creates the Hancock Amendment Refund Trust Fund.

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

: Allows school districts to enact income and sales taxes.

: Permits exclusion of taxable income received in other states.

: Creates a tax credit for education-related costs.

: Changes the requirements for claiming and reporting on economic incentive programs.

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

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

: Establishes the Missouri Tutoring Program for Public Schools.

: Creates a phased-in earned income tax credit.

: 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.

: Excludes Social Security benefits from state income taxation.

: Reforms certain economic development incentives.

: Changes certain sections relating to taxation.

: 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 income tax credits for approved retained business facilities.

: 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.

: Exempts active duty military service income from state income tax.

: 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.

: Clarifies contribution limits for federally qualified higher education savings programs.

: Creates a tax credit for 25% of the unreimbursed cost of health insurance premiums paid by individuals.

: Creates a single-rate tax on individual income with increased personal exemptions.

: Provides a tax credit for modifying a home for a disabled person.

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

: Revises tax increment financing laws.

: Creates a tax credit for teachers' related out-of-pocket expenses.

: Establishes the General Assembly Scholarship Program funded by a nonresident earnings tax.

: Limits the availability of low income housing tax credits.

: 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.

: Creates a one-dollar check-off on income tax returns to fund the workers memorial.

: Revises laws on Economic Development.

: Exempts all public and private retirement benefits from income tax.

: Revises law concerning redevelopment of distressed communities.

: Re-enacts legislation repealed by a prior unconstitutional bill.

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

: Creates a phased-in earned income tax credit.

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

: Renders several modifications to the state's education, education funding, and taxation policies.

: Creates an enterprise zone in Pulaski County and the City of Richland.

: Creates a malpractice settlement tax.

: Expands the sponsorship and mentoring program tax credits to apply to other taxes.

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

: Extends the sunset on the dry fire hydrant tax credit.

: Authorizes a satellite enterprise zone in Springfield.

: Enacts various changes to state income and sales tax laws.

: Extends the carry-back operating losses from farming from 2 years to 3 years.

: Adds provisions concerning job creation and fiscal accountability for economic development projects.

: Repeals the Small Business Guaranty Fee Tax Credit.

: Creates a 10 percent tax credit for new revenue of a new or expanded business.

: Makes various revisions to programs managed by the department of economic development.

: Modifies tax credits for business-use incentives for large-scale development and grants tax credits to auto manufacturing plant in Hazelwood.

: Limits the amount and the applicability of the historic preservation tax credit.

: Makes the federal accelerated depreciation decoupling permanent.

: Modifies corporate income tax apportionment and the tax rate.

: Modifies multistate corporate income calculations to disallow the classification of non-Missouri source income.

: Makes various changes to sales and income tax laws to close loopholes.

: Eliminates the timely filing withholding discount.

: Repeals portions of the Hancock Amendment concerning total state revenues and tax increases.

: Enables the Legislature to issue bonds for education purposes.

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Missouri House of Representatives
Last Updated July 9, 2003 at 10:46 am