TAXATION AND REVENUE - INCOME

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

: Permits exclusion of taxable income received in other states.

: Discontinues certain tax credits for certain economic development projects.

: Creates the Hancock Amendment Refund Trust Fund.

: Allows school districts to enact income and sales taxes.

: Authorizes an income tax credit for the real property tax paid by surviving spouses of public safety officers.

: 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 an income tax deduction for any income received by active duty military service personnel in a combat zone.

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

: Removes the income limitation for seniors for the $6,000 pension exemption from state income tax.

: Establishes guidelines for corporate income tax on intangible property.

: 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.

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

: Authorizes a tax credit of up to $2,000 to offset the costs of treating PKU and related diseases.

: Revises various statutes relating to incentive tax credits.

: 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.

: Creates a check-off on state income tax return forms for contributions to the Child Advocacy Center Fund.

: Authorizes income tax check-off boxes for certain chronic illness charities.

: Revises various statutes relating to special needs child adoption tax credits, pregnancy resource centers, alternatives to abortions, and the Respect Life Commission.

: Authorizes a phased-in earned income tax credit.

: Revises various statutes relating to taxation.

: Establishes the Tax Credit Accountability Act of 2004.

: Authorizes direct deposit of state income tax refunds.

: Exempts certain graduates from state income tax.

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

: Establishes the Tax Donation Act.

: Enacts and modifies various provisions regarding the state foster care system.

: Authorizes rural empowerment zones.

: Excludes certain amounts of Social Security and military retirement benefits from income taxation.

: Increases the tax deduction for long-term care insurance from 50% to 100% of premiums paid and requires certain state agencies to implement strategies to increase awareness of the tax deduction.

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

: Authorizes an income tax deduction for any income received by active duty military service personnel in a combat zone.

: Authorizes a tax credit for contributions to nonprofit educational assistance programs.

: Authorizes an income tax credit for property taxes paid by school volunteers in St. Charles County.

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

: Authorizes an additional adjustment on the disposal of assets and authorizes a negative federal income to be reported on the state income tax return in a net operating loss year.

: Excludes Social Security benefits from state income taxation.

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

: 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.

: Creates the Sickle Cell Anemia Fund.

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

: Authorizes a research and development tax credit for certain businesses.

: Authorizes contribution designations to the Department of Elementary and Secondary Education on the Missouri income tax return form.

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

: Allows a tax deduction for those who contribute to medical savings accounts.

: Creates a tax credit for 10% of contributions to health reimbursement arrangements.

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

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

: Creates a tax return check-off for contributions to chronic illness related organizations.

: Exempts pension and retirement income of seniors from state income tax.

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

: Creates a tax credit for lead abatement and a dollar check-off for the Childhood Lead Testing Fund.

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

: Establishment of a General Assembly Scholarship Program funded by a nonresident earnings tax.

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

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

: Revises law concerning redevelopment of distressed communities.

: Creates "Missouri Higher Education Deposit Programs".

: Revises Banking Laws and Creates "Missouri Higher Education Deposit Program".

: Modifies the taxation of income derived from certain transactions involving intellectual property.

: Creates a tax return check-off for contributions to chronic illness related organizations.

: Implements the Tax Credit Accountability Act.

: Modifies various tax provisions.

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

: Repeals the employer withholding bonus.

: Increases the deduction for retirement and pension benefits.

: Implements the Jobs Now initiative.

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

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

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

: Modifies the credit for taxes paid to another state.

: Authorizes tax check-off for contributions to Missouri Military Family Relief Fund.

: Creates a 5 percent tax credit for new revenue of a new or expanded business.

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

: Makes various reforms to taxation.

: Requires Office of Administration to include certain products in the cafeteria plan for state employees.

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

: Modifies the artists and entertainers tax.

: Enables the Legislature to issue bonds for education purposes.

Missouri House of Representatives
Last Updated October 7, 2004 at 11:10 am