TAXATION AND REVENUE - GENERAL

Missouri House of Representatives
94th General Assembly, 1st Regular Session (2007)
Bills Indexed by Subject
TAXATION AND REVENUE - GENERAL

: Revises the definition of "free health clinic" as it relates to the State Legal Expense Fund

: Repeals the law which allows a boat owner to register with the United States Coast Guard to be eligible for the in-lieu watercraft tax with the exception of barge and tugboat owners

: Authorizes a procedure by which the existing boundaries of library subdistricts may be expanded and the existing subdistrict tax rate imposed

: Establishes additional tax increment financing guidelines

: Specifies that the purchase price for calculating the sales tax of a motor vehicle excludes the cost to modify the vehicle for use by an individual with a disability

: Allows first classification counties without a charter form of government and second classification counties to collect property taxes using electronic records and disbursements

: Changes the way corporate net operating losses are calculated and removes the restriction for specific depreciation deductions

: Authorizes a motor fuel tax exemption for motor fuel sold to marinas that is used by watercraft operated on Missouri waterways

: Exempts fuel sold to school districts from the motor fuel tax when the bus is driven to transport students for educational purposes

: Requires board members of ambulance districts and fire protection districts to complete educational training regarding their duties

: Establishes the 2007 Municipal Telecommunications Business License Tax Simplification Act

: Establishes the Children's Services Protection Act requiring that community children's services funds be reimbursed for the sales tax revenue diverted to certain tax increment financing projects

: Authorizes a tax credit for qualified equity investments and allows the state to recapture credits in certain circumstances

: Authorizes an income tax deduction for Social Security and nonprivate retirement benefits received by the elderly, subject to income limits, and for qualified health insurance premiums

: Authorizes a gradual reduction in the annual corporate income tax rate

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

: Authorizes an income tax deduction for Social Security and nonprivate retirement benefits received by the elderly, subject to income limits, and for qualified health insurance premiums

: Authorizes an income tax credit for 50% of the cost of the construction of a storm shelter or $2,000, whichever is less

: Allows certain third class cities to levy separate and differing tax rates for real and personal property

: Allows fire protection districts to consolidate upon approval by the voters within the fire protection districts

: Establishes the Small Business and Entrepreneurial Growth Act to encourage the expansion of small businesses

: Requires compensation to county officers from municipalities to be paid directly to the county

: Changes the laws regarding economic development

: Changes the laws regarding enhanced enterprise zones

: Eliminates the in-lieu watercraft tax for all boats and vessels except barges and tugboats documented with the United States Coast Guard and makes the owner liable for state and local sales or use taxes

: Authorizes an income tax deduction for Social Security and nonprivate retirement benefits received by the elderly, subject to income limits, and for qualified health insurance premiums

: Changes the laws regarding limited liability companies

: Changes the annual franchise tax rates and income threshold amounts for corporations and the tax credit for financial institutions taxes

: Establishes the Missouri Universal Health Insurance Act to provide comprehensive and necessary health care services for Missouri residents

: Requires developers to comply with tax increment financing agreements

: Changes the definition of "commercial aircraft" by lowering the maximum certified gross take-off weight from 7,000 to 1,000 pounds

: Changes the laws regarding the Quality Jobs Program

: Changes the laws regarding the Linked Deposit Program, tax increment financing, biodiesel incentives, regional economic development districts, and the Missouri Rice Certification Act

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

: Changes the laws regarding small business tax credits and tax exemptions and establishes the Small Business and Entrepreneurial Growth Act and a Regional Economic Development Initiative

: Creates the Missouri Healthcare Access Fund to provide a funding source for designated areas with healthcare shortages

: Exempts veterans', service, and fraternal organizations from the two-tenths of one cent tax on each bingo card sold

: Exempts veterans, service, and fraternal organizations from paying the 2% tax on the gross receipts for each bingo pull-tab card sold

: Imposes an excise tax on controlled substances and illicit alcoholic beverages

: Authorizes a transient guest tax for tourism in counties of the second, third, and fourth classification upon voter approval

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

: Establishes the Distressed Areas Land Assemblage Tax Credit Act

: Establishes the Fair Tax Act of 2007 with requires the Department of Revenue to develop methods for replacing the state income tax with a state sales tax

: Requires the Department of Revenue to send a written notice to certain professional licensees who are delinquent on any state taxes informing them of possible license suspension for nonpayment

: Lowers the limit on debt offsets from $25 to $10 of the debt owed

: Increases funding for transportation by imposing increases in sales and motor fuel taxes and annual vehicle registration fees

: Authorizes a motor fuel tax holiday for gasoline and diesel fuel used in a personal vehicle for a four-day period during the Memorial Day and Labor Day holiday weekends

: Allows counties and municipalities to contract with private attorneys or professional collection agencies for the collection of delinquent taxes

: Urges the United States Congress and the President of the United States to take immediate action regarding the national Free File program

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

: Proposes a constitutional amendment prohibiting political subdivisions from imposing taxes on the gross receipts of telecommunication providers at rates higher than business license tax

SB 4 --- Sponsor: Cooper, Shannon
: Extends the FRA, Pharmacy Tax, Nursing Facility Reimbursement Allowance, and Medicaid Managed Care Reimbursement Allowance sunsets

SB 20 --- Sponsor: Griesheimer, John E.
: Modifies the laws relating to tax increment financing

SB 40 --- Sponsor: Ridgeway, Luann
: Creates various tax incentives for certain energy uses

SB 70 --- Sponsor: Shoemyer, Wes
: Restricts favorable tax treatment and loan eligibility for employers

SB 86 --- Sponsor: Champion, Norma
: Modifies provisions of the Children in Crisis Tax Credit Program

SB 99 --- Sponsor: Mayer, Robert
: Increases by $250 million the assessed value thresholds for tax rates that may be imposed without voter approval by junior college districts

SB 169 --- Sponsor: Rupp, Scott T.
: Creates a tax credit for qualified equity investments

SB 176 --- Sponsor: Green, Timothy P.
: Modifies the Missouri tax increment financing law

SB 202 --- Sponsor: Stouffer, Bill
: Creates a tax credit for the use of idle reduction technology

SB 209 --- Sponsor: Griesheimer, John E.
: Modifies provisions of the Municipal Telecommunications Business License Tax Simplification Act

SB 282 --- Sponsor: Griesheimer, John E.
: Modifies provisions of certain Department of Economic Development Programs

SB 283 --- Sponsor: Griesheimer, John E.
: Modifies provisions of the Enhanced Enterprise Zone Tax Benefit Program

SB 284 --- Sponsor: Griesheimer, John E.
: Authorizes statewide video service franchise agreements

SB 294 --- Sponsor: Vogel, Carl
: Allows the Director of Revenue to require certain tax returns be filed electronically

SB 301 --- Sponsor: Bartle, Matt
: Creates a tax credit for family friendly work programs

SB 309 --- Sponsor: Stouffer, Bill
: Modifies various provisions relating to the realm of surplus lines insurance

SB 318 --- Sponsor: Clemens, Dan
: Authorizes an income tax credit for employer-provided tuition reimbursement programs

SB 324 --- Sponsor: Loudon, John
: Modifies provisions of the special needs adoption tax credit program

SB 356 --- Sponsor: Loudon, John
: Modifies provisions of the transient guest tax for county convention and sports facilities

SB 361 --- Sponsor: Goodman, Jack
: Provides an income tax credit for volunteer firefighters

SB 374 --- Sponsor: Rupp, Scott T.
: Allows health maintenance organizations to issue high deductible health plans combined with health savings accounts and taxes such policies at a rate of 2 percent for the purpose of funding the First

SB 400 --- Sponsor: Crowell, Jason
: Modifies provisions of the Film Production Tax Credit Program

SB 421 --- Sponsor: Coleman, Maida
: Exempts motor fuel used for school buses from the motor fuel tax

SB 441 --- Sponsor: Stouffer, Bill
: Expands the definition of "eligible donation" for the Residential Treatment Agency Tax Credit Program

SB 472 --- Sponsor: Clemens, Dan
: Creates a tax credit for qualifying sales of beef animals

SB 478 --- Sponsor: Clemens, Dan
: Limits amount of expenditures of revenue from gaming boat admission fees

SB 501 --- Sponsor: Koster, Chris
: Provides a motor fuel tax exemption for certain organizations that operate public mass transportation authorities

SB 519 --- Sponsor: Shoemyer, Wes
: Specifies the power of joint municipal utility commissions to tax

SB 562 --- Sponsor: Rupp, Scott T.
: Removes requirement that counties receive prior permission from a municipality in order to implement tax increment finance projects within such municipality

SB 590 --- Sponsor: Gibbons, Michael R.
: Phases out the corporate franchise tax

SB 642 --- Sponsor: Bray, Joan
: Modifies various tax provisions

SB 661 --- Sponsor: Callahan, Victor E.
: Creates tax incentives for secondary mining uses

SB 678 --- Sponsor: Goodman, Jack
: Authorizes a transient guest tax to promote tourism for the city of Kimberling City

SB 679 --- Sponsor: Goodman, Jack
: Authorizes a transient guest tax to promote tourism for the city of Hollister

SB 681 --- Sponsor: Koster, Chris
: Requires certain municipalities to receive prior county approval for TIF projects or create a certain form of TIF commission

SB 682 --- Sponsor: Koster, Chris
: Prohibits TIF projects which would result in predominately residential use development

SB 684 --- Sponsor: Koster, Chris
: Requires a two-thirds majority vote for TIF approval in certain situations

SB 687 --- Sponsor: Griesheimer, John E.
: Modifies provisions of corporate franchise, income, and sales and use tax regarding nexus for tax purposes

SB 706 --- Sponsor: Mayer, Robert
: Modifies provisions of sales and use tax law and the Quality Jobs Act

SJR 16 --- Sponsor: Shoemyer, Wes
: Authorizes political subdivisions to submit ballot measures increasing or decreasing revenue without further statutory authorization

SJR 22 --- Sponsor: Koster, Chris
: Allows for tax relief for the purpose of promoting local economic development

Missouri House of Representatives
Last Updated October 23, 2007 at 9:15 am