SECOND REGULAR SESSION
92ND GENERAL ASSEMBLY
INTRODUCED BY REPRESENTATIVES DAVIS (19) (Sponsor), SCHNEIDER, THRELKELD, RUPP,
PARKER AND SMITH (14) (Co-sponsors).
Read 1st time March 31, 2004, and copies ordered printed.
STEPHEN S. DAVIS, Chief Clerk
AN ACT
To amend chapter 135, RSMo, by adding thereto one new section relating to a tax credit for volunteers in public schools.
Be it enacted by the General Assembly of the state of Missouri, as follows:
Section A. Chapter 135, RSMo, is amended by adding thereto one new section, to be known as section 135.620, to read as follows:
135.620. 1. As used in this section, "qualified taxpayer" means any person who meets the following criteria:
(1) Owns real property in any county with a charter form of government and with more than two hundred fifty thousand but less than three hundred fifty thousand inhabitants;
(2) Has paid the real property tax assessed on such real property in the tax year for which the tax credit under this section is being claimed; and
(3) Has performed at least thirty hours of volunteer work at any school district located in any county with a charter form of government and with more than two hundred fifty thousand but less than three hundred fifty thousand inhabitants in the tax year for which the tax credit under this section is being claimed.
2. For all tax years beginning on or after January 1, 2005, a qualified taxpayer shall be allowed a credit against the tax otherwise due under chapter 143, RSMo, excluding withholding tax imposed by sections 143.191 to 143.265, RSMo, in an amount equal to the amount of the real property taxes paid, not to exceed two hundred fifty dollars, in any county with a charter form of government and with more than two hundred fifty thousand but less than three hundred fifty thousand inhabitants.
3. The department of revenue shall provide a form to all school districts in any county with a charter form of government and with more than two hundred fifty thousand but less than three hundred fifty thousand inhabitants to record the time taxpayers spend volunteering in a school district. The school districts shall provide the form to each taxpayer by January 1 of each year following the year in which the taxpayer volunteered in a school district. The form shall be attached to the taxpayer's Missouri income tax return for that tax year for the taxpayer to claim the credit authorized in this section.
4. No person volunteering at any school district in any county with a charter form of government and with more than two hundred fifty thousand but less than three hundred fifty thousand inhabitants shall maintain any cause of action or receive an award of damages based on a claim of injury or other claims rising out of any event occurring while the taxpayer volunteers at a school district.
5. Pursuant to section 23.253, RSMo, of the Missouri Sunset Act:
(1) The provisions of the new program authorized under this section shall automatically sunset six years after the effective date of this section unless reauthorized by an act of the general assembly; and
(2) If such program is reauthorized, the program authorized under this section shall automatically sunset twelve years after the effective date of the reauthorization of this section; and
(3) This section shall terminate on September first of the calendar year immediately following the calendar year in which the program authorized under this section is sunset.