TAXATION AND REVENUE - GENERAL

Missouri House of Representatives
92nd General Assembly, 2nd Regular Session (2004)
Bills Indexed by Subject
TAXATION AND REVENUE - GENERAL

: Discontinues certain tax credits for certain economic development projects.

: Repeals the in-lieu watercraft tax.

: Imposes a 10% tax for education on all campaign contributions.

: Authorizes a transient guest tax for tourism purposes and infrastructure improvements in the cities of Marston, Matthews, Concordia, and Steele.

: Authorizes a tax credit for gifts of personal property to individuals with an income level below the federal poverty level.

: Exempts retired veterans who are 65 years of age or older from all state and local taxes.

: Changes guidelines on historic structures rehabilitation tax credits.

: Authorizes a tax credit for contributions to pregnancy resource centers.

: Provides for increases in the senior citizen/disabled person property tax credit and renames it the Senior Citizens' Homestead Tax Relief Act.

: Revises the statutes relating to distressed communities tax credit programs.

: Decreases the premium taxes levied on certain insurance companies.

: Removes the cap on the special needs adoption tax credit and changes the administration of the tax credit to the Children's Division within the Department of Social Services.

: Excludes from tax increment financing projects certain transportation sales taxes in Kansas City.

: Revises the statutes relating to tax credits for the adoption of special needs children.

: Authorizes a tax to fund 911 emergency services.

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

: Authorizes an income tax deduction for the value of time spent tutoring in public schools.

: Clarifies when certain net operating losses may be carried forward.

: Revises various statutes relating to taxation.

: Excludes new taxes imposed after a tax increment financing ordinance is established from being used for tax increment financing projects.

: Requires the Department of Economic Development to authorize enterprise zones in any qualifying area, establishes the Jobs Now Program, and establishes and modifies several tax credit programs.

: Authorizes direct deposit of state income tax refunds.

: Revises the senior citizen/disabled person property tax credit known as circuit breaker.

: Establishes the Tax Donation Act.

: Removes the $500 gambling loss limit and increases taxes from 20% to 21%.

: Provides for increases in the senior citizen/disabled person property tax credit and renames it the Senior Citizens' Homestead Tax Relief Act.

: Establishes the Business Use Incentives for Small Businesses Program.

: Requires a minimum reimbursement for emergency services in a tax increment financing district.

: Authorizes a deferral of taxes on real property owned by citizens who are 62 years of age or older.

: Increases gaming fees and tax rates for higher education funding.

: Revises the senior citizen/disabled person property tax credit known as circuit breaker.

: Revises the statutes relating to property tax protests.

: Authorizes rural empowerment zones.

: Reenacts and authorizes the republication of Section 135.766, RSMo, relating to a tax credit for small business guaranty fees.

: Allows retired teachers to have association dues deducted from retirement benefits, eliminates taxation of death benefit, removes 80% cost-of-living adjustment cap, and removes 10.5% floor.

: Requires a minimum reimbursement for emergency services in a tax increment financing district.

: Authorizes a tax credit for taxpayers installing qualified net metering units.

: Establishes depreciation tables for television broadcasting equipment.

: Creates the Missouri Military Family Relief Fund and provides for contribution designations to the fund on income tax returns.

: Revises various statutes relating to tax collection.

: Authorizes a tax credit for the increase in property taxes paid on commercial production agricultural property.

: Alters the state's tax structure and establishes a new means of distributing education funds.

: Authorizes a deferral of property taxes on real property owned by citizens 65 years of age or older.

: Creates the Sickle Cell Anemia Fund.

: Authorizes a transient guest tax in the City of Hermann.

: Urges the United States Congress to pass a fiscal relief package for the states of no less than $20 billion.

: Proposes a constitutional amendment requiring the Governor's submission of a balanced budget without voter-approved tax increases.

: Proposes a constitutional amendment establishing an appropriations growth limit.

: Proposes a constitutional amendment prohibiting any state court from imposing any tax or toll road fee or requiring the General Assembly to do so.

: Proposes a constitutional amendment prohibiting the General Assembly from removing certain statutory termination dates absent a two-thirds vote.

: Proposes a constitutional amendment creating the Budget Control Fund.

: Creates an enterprise zone in Laclede County.

: Repeals loss limits and raises the AGR tax on certain gaming boats.

: Creates the Missouri Homestead Preservation Act.

: Creates the Exhibition Center & Recreation Facility District Act.

: Establishes a small business health insurance tax credit program to offset costs associated with employee health insurance premiums.

: Modifies laws relating to local taxes.

: Places an aggregate cap on all tax credits and establishes a commission to allocate the credits.

: Modifies the historic preservation tax credit.

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

: Removes the aggregate cap for the adoption tax credit program.

: Places and excise tax on adult entertainment and pornography.

: Creates a stamp tax on controlled substances.

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

: Requires the director of revenue to provide notice of certain remedied delinquencies.

: Modifies the offset for reducing the taxable purchase price of a vehicle.

: Disallows the deduction for property tax paid to another state on nonresident income tax returns.

: Limits the class-by-class roll-back provisions in the property tax law to only Saint Louis county.

: Limitation on use enviromental funds to make handcock refunds.

: Extends the charitable sales tax exemption to certain transient guest taxes.

: Creates the Exhibition Center and Recreation Facility District Act.

: Modifies the definition of distressed communities.

: Modifies laws relating to the collection of property taxes.

: Enables Hermann to enact a transient guest tax.

: Dedicates 10% of future TIF increments to schools affected by the TIF.

: Increases the gambling boat admission fees.

: Creates a homestead assessment freeze for the elderly.

: Enables an enterprise zone in Douglas County.

: Designates two new enterprise zones in the cities of Nixa and Ozark.

: Implements the Tax Credit Accountability Act.

: Enables enterprise zones in Richland and Crocker.

: Modifies various tax provisions.

: Disallows the deduction for property tax paid to another state on nonresident income tax returns.

: Repeals the Shannon County tourism tax.

: Allows the Missouri Development Finance Board to create a life sciences funding district.

: Modifies the assessment of business tangible personel property.

: Repeals the employer withholding bonus.

: Implements the Jobs Now initiative.

: Enable a new enterprise zone in portions of Independence and Sugar Creek.

: Expands the community improvement district law.

: Raises the sales tax by 1/2% and then phases it out over three years.

: Raises the income tax by 1/2% and then phases it out over three years.

: Enables Dent County to enact a transient quest tax.

: Exempts certain transactions with interstate compact agencies from tax.

: Authorizes districts providing emergency services to reimbursement of at least 50% from the special allocation fund.

: Modifies the credit for taxes paid to another state.

: Authorizes charging of vehicle-related fees and fines to personal property tax bills.

: Allows sheriffs to pay the costs of issuing concealed carry endorsements with sheriff's revolving fund money.

: Modifies the expiration of enterprise zones.

: Makes various reforms to taxation.

: Establishes the income tax claim of right doctrine as a credit.

: Enables the cities of Steele, Marston, and Mathews to propose a transient guest tax for certain purposes.

: Modifies the artists and entertainers tax.

: Amends the Constitution to create a Revenue Stabilization Fund.

: Exempts livestock and grain from property taxation.

: Modifies the budget reserve fund.

: Resubmits the parks and recreation tax to a vote of the people starting in 2008.

: Repeals the three year repayment requirement for the budget reserve fund.

Missouri House of Representatives
Last Updated October 7, 2004 at 11:09 am