TAXATION AND REVENUE - GENERAL

Missouri House of Representatives
93rd General Assembly, 2nd Regular Session (2006)
Bills Indexed by Subject
TAXATION AND REVENUE - GENERAL

: Adds housing authorities to the definition of "state agency" for purposes of income tax offsets

: Allows certain health insurance plans to be available as a state-qualified health coverage option for purposes of the federal health coverage tax credit

: Allows rural empowerment zones to exist in any county with 12,500 or fewer residents

: Allows Missouri residents to deduct from their taxable income 100% of all non-reimbursed amounts paid for long-term care insurance premiums

: Increases the excise tax on intoxicating beverages and creates the Fund for the Reduction of Alcohol-Related Problems and Underage Drinking

: Requires developers to comply with tax increment financing agreements

: Authorizes a qualified investor incentive tax credit for certain agricultural producers investing in a new generation cooperative or new generation processing entity

: Establishes the Family Farms Act which allows small farmers who have obtained a loan for the purchase of breeding livestock a waiver of the interest payments for the first year

: Repeals the estate tax

: Prohibits the Missouri Development Finance Board from granting tax credits or loan guarantees to professional athletic teams or sports authorities

: Changes the laws regarding the special needs adoption tax credit

: Exempts motor fuel used in school buses from motor fuel tax when driven to transport students for educational purposes

: Establishes the Fairness for Missouri Business Act which changes the laws regarding limited liability companies and limited liability partnerships

: Establishes the Betty L. Thompson Student Success Scholarships Tax Credit Program

: Authorizes an exemption from the motor fuel tax for motor fuel used for certain public transportation purposes

: Authorizes an income tax credit for donations to food pantries

: Changes the laws regarding tax increment financing and establishes tax rates for redevelopment projects

: Changes the annual franchise tax rates and income threshold amounts for corporations

: Establishes the Residential Treatment Agency Tax Credit Act which authorizes a tax credit for 50% of the amount contributed to a qualified residential treatment agency

: Requires revenue from a tax increase within a tax increment financing district to be used for the taxing purpose only

: Makes an employer ineligible for any state aid or financial incentives if at least 25% of his or her employees earn less than the federal poverty level

: Excludes any sales tax imposed by Jackson County for the purpose of sports stadium improvement from the additional 50% economic activity tax revenue allocation for tax increment financing projects

: Requires certain corporations to file an annual tax disclosure statement

: Redefines "blighted area" for purposes of tax increment financing

: Authorizes an income tax credit for alternative fuel facilities

: Authorizes an income tax credit for alternative fuel facilities

: Requires electronic filing of certain tax forms

: Establishes the Missouri Economic Development Code

: Establishes the Betty L. Thompson Student Success Scholarships Tax Credit Program

: Changes the laws regarding excursion gambling boats by removing the $500 loss limit, capping the number of gaming licenses at 13, and increasing the adjusted gross receipts tax from 20% to 21%

: Requires certain recipients of state benefits to provide proof of voter registration prior to receiving benefits

: Authorizes a tax credit for hiring disabled workers

: Authorizes a tax credit for contributions to after-school programs

: Authorizes a tax credit for hiring veterans of the Global War on Terrorism

: Creates the Missouri Discovery Fund and establishes the Missouri Discovery Alliance to assist with the recruitment, relocation, and expansion of technology businesses

: Authorizes a deduction for all taxpayers from their Missouri adjusted gross income for contributions made to health savings accounts

: Allows Franklin County to levy a transient guest tax in the Sullivan C-II School District which is partially located in both the City of Sullivan and Franklin County to be used for tourism

: Authorizes a tax credit for qualified equity investments

: Requires any person convicted of hiring illegal aliens to repay double the value of any tax credit, tax abatement, or loan

: Establishes the School District Income Tax Surcharge Act which allows school districts to adopt income and sales taxes upon voter approval

: Establishes the Missouri Middle Class Tax Cut Act

: Authorizes a tax credit for the sale of certain qualifying beef cattle

: Increases the limit on tax credits for qualified film production projects

: Authorizes a tax credit for qualified research costs paid by a corporation in a targeted industry

: Proposes a constitutional amendment restricting state court jurisdiction in the areas of taxing, spending, and budgeting

: Proposes a constitutional amendment prohibiting the Missouri Supreme Court or any inferior state court from ordering the state, county, city, or any political subdivision to levy or increase taxes

: Limits the amount of revenue expenditures from gaming boat admission fees

: Allows use of available credits for nonresident adoptions under certain circumstances

: Creates a tax deduction for organ donation

: Modifies existing tax base determination for municipal taxation of telecommunication businesses

: Modifies conflicting language relating to a special needs children adoption tax credit

: Creates an income tax deduction for organ donation

: Provides a tax credit for contributions to pregnancy resource centers

: Dedicates at least ten percent of future TIF increments to schools affected by the tax increment financing

: Creates an income tax deduction for organ donation

: Modifies Missouri tax increment financing law

: Allows young adults to participate in the Missouri Consolidated Health Care Plan, and subjects health services corporations to premium taxes to offset costs

: Provides a tax credit for contributions to pregnancy resource centers

: Subjects certain sales at prison stores to state sales tax

: Modifies various tax provisions

: Exempts motor fuel used to transport students for educational purposes from the motor fuel tax

: Gives citizens an option to pay more income taxes

: Adds to the list of bylaw provisions for cooperative associations

: Modifies provisions relating to tax sales

: WITHDRAWN

: Creates a gross receipts tax on video service providers

: Extends FRA, Pharmacy Tax, Nursing Facility reimbursement allowance, and Medicaid managed care reimbursement allowance sunsets

: Creates a tax credit for shareholders of S corp savings and loan associations

: Repeals the estate tax

: Places limitations on the issuance and redemption of certain economic development tax credits

: Creates the "Missouri Student Success Scholarships Tax Credit Program"

: Establishes a "Business and After-School Partnership Program"

: Allows the imposition of an additional fee for drainage districts

: Provides an income tax credit for volunteer firefighters

: Modifies provisions relating to eminent domain, tax increment financing, and urban redevelopment

: Prohibits political subdivisions from regulating the content, cost or distribution of information over a broadband Internet connection by imposing fees, licenses or taxes

: Repeals tax deduction for registration and examination fees paid by insurance companies

: Allows the Director of Revenue to require certain tax returns be filed electronically

: Creates tax incentives for secondary mining uses

: Creates the "Missouri Discovery Alliance" within the Department of Economic Development

: Creates a tax credit for qualified equity investments

: Modifies provisions relating to the authority of certain county collectors

: Transfers varies duties between state agencies

: Creates the "Missouri Targeted Development Program"

: Transfers varies duties between state agencies

: Creates a tax credit for children in crisis

: Eliminates the premium tax deduction for examination fees paid by insurance companies

: Establishes the "Joint Interim Committee on Low Income Housing Tax Credits"

Missouri House of Representatives
Last Updated November 29, 2006 at 9:53 am