TAXATION AND REVENUE - INCOME

Missouri House of Representatives
94th General Assembly, 2nd Regular Session (2008)
Bills Indexed by Subject
TAXATION AND REVENUE - INCOME

: Authorizes a tax credit for employers who hire qualified high school students for summer jobs

: Increases the property tax relief for senior citizens' program known as circuit breaker and extends the date for the deposit of a percentage of property tax collections into county assessment funds

: Authorizes an individual income tax deduction for the purchase of a hybrid motor vehicle manufactured in the United States

: Allows for the phasing in of full deductibility from state income tax of all federal income tax liability

: Changes the laws regarding the Missouri Homestead Preservation Act

: Increases the cap for the income tax credits available to certain individuals for the costs of modifications to a home in order for it to be accessible for a disabled person who resides with them

: Authorizes a tax credit for certain elderly and disabled individuals and certain veterans for real property taxes paid

: Authorizes an income tax credit for certain volunteer firefighters

: Allows taxpayers who use specified types of fuel cell or solar power to generate electricity for their residences to claim a tax deduction

: Authorizes an income tax credit for firefighters who complete certain hours of annual training

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

: Authorizes an income tax credit for contributions to nonprofit special needs education support organizations

: Authorizes a tax credit to a taxpayer for 100% of the salary and benefits paid to an employee while on active military duty

: Changes the laws regarding the administration of agricultural incentives and programs

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

: Authorizes the phasing in of full deductibility of all federal income liability for corporations and a gradual reduction in the annual corporate income tax rate and establishes a motor fuel tax holiday

: Allows full deductibility from state income tax of all federal income tax liability without a reduction for tax credits claimed

: Exempts property taxes paid by certain nonresident taxpayers from being added-back to their adjusted gross income under certain circumstances

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

: Requires all members of the General Assembly to file a financial interest statement showing whether any state tax credits were claimed on the most recent tax return of the member or the member's family

: Authorizes an income tax credit for up to 50% of the cost to purchase and install idle reduction technology on a class 8 truck

: Authorizes an income tax credit for costs of repairs or losses incurred in a federally and state-declared natural disaster area

: Authorizes an income tax dependency exemption for a stillborn child for the taxable year in which the child was born

: Authorizes an income tax deduction from a taxpayer's Missouri adjusted gross income for 100% of any military retirement income, regardless of age or income

: Authorizes an income tax deduction from a taxpayer's Missouri adjusted gross income for 100% of any military retirement income, regardless of age or income

: Requires certain television stations to provide real-time captioning of certain broadcasts and allows taxpayers providing real-time captioning to claim a tax credit not to exceed $5,000

: Authorizes a tax credit equal to 100% of the state sales tax paid on any motor vehicle assembled and purchased in Missouri

: Changes the laws regarding tax incentives for business development

: Authorizes sales tax exemptions and income tax deductions for amounts expended for fitness dues or fees and fitness equipment

: Changes the laws regarding the distribution of the St. Louis County sales tax

: Establishes the Fair Tax Act of 2008 which requires the Department of Revenue to develop methods for replacing the state income tax with a state sales tax

: Changes the laws regarding the Missouri individual income tax

: Authorizes an income tax credit for certain donations to public school foundations

: Authorizes the Motherhood/Fatherhood Stay-at-Home tax credit for certain parents who stay at home to provide care for a child up to 24 months of age

: Establishes the Federal Retirement Exemption Act which authorizes a state individual income tax exemption for federal retirement benefits for certain taxpayers

: Establishes the Promoting Missouri Food Products Act and authorizes a tax credit for certain purchasers of Missouri food products

: Exempts any advance refund received from the federal Economic Stimulus Act of 2008 from the Missouri individual income tax

: Exempts any advance refund received from the federal Economic Stimulus Act of 2008 from the Missouri individual income tax

: Lowers the Missouri individual income tax rates and increases the federal tax deduction for the individual income tax

: Exempts any advance refund received from the federal Economic Stimulus Act of 2008 from the Missouri individual income tax

: Clarifies that married taxpayers filing jointly may deduct up to $16,000 in contributions to the Missouri Higher Education Savings Program from their taxable income

: Decreases the corporate income tax rate to 5.5% and requires the sales factor to be multiplied by three for the purpose of calculating the apportionment of corporate income

: Re-authorizes the tax credits for qualified research expenses, establishes the annual cap at $10 million, limits the qualified research activities, and requires that the credits be issued

: Changes the laws regarding tax incentives for certain alternative fuel uses and authorizes an individual income tax deduction for the purchase of a qualified hybrid vehicle

: Exempts any advance refund amount received from the federal Economic Stimulus Act of 2008 from the Missouri individual income tax

: Creates an income tax checkoff for contributions by individuals and corporations to the Breast Cancer Awareness Trust Fund on the annual filing form

: Exempts any advance refund received from the federal Economic Stimulus Act of 2008 from the Missouri individual income tax

: Authorizes an individual income tax credit of $4,000 for each year in which the taxpayer is licensed and employed as a full-time peace officer

: Authorizes an individual income tax deduction for membership fees paid to a health club for health-benefit activities

: Allows members of limited liability companies to deduct their share of the company's financial institutions tax liability from the member's Missouri individual income tax liability

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

: Authorizes an income tax credit equal to 75% of the costs of recycling reusable waste material from construction

: Establishes the Children's Education Freedom Act which authorizes a 50% tax credit for taxpayers who donate to a scholarship-granting organization under certain circumstances

: Decreases the rates of individual income tax

: Specifies that a professional athletic team will be ineligible for state income tax credits if it is a member of a league that does not ban athletes for testing positive for anabolic steroids

: Authorizes an income tax credit for resident taxpayers who are 65 years of age or older with an adjusted gross income of $9,570 or less

: Establishes the Missouri Earned Income Tax Credit Act which authorizes an individual income tax credit equal to 20% of any earned income tax credit claimed by the taxpayer on his or her federal income tax return

: Authorizes an income tax deduction for certain public college tuition costs

: Creates the Missouri Juneteenth Heritage and Jazz Festival and Memorial Fund and changes the distribution of funds from the professional athletes and entertainers tax

: Changes the laws regarding tax credits for energy producers

: Increases the deduction for personal exemptions to $4,200 for eligible resident taxpayers for Missouri income tax purposes

: Authorizes a state income tax deduction for school supplies and books purchased for home schooling a child

: Authorizes an income tax deduction for certain funeral costs of up to $5,000

: Authorizes a state income tax exemption for the state taxable income of certain disabled veterans

SB 743 --- Sponsor: Bray, Joan
: Modifies various tax provisions

SB 748 --- Sponsor: Ridgeway, Luann
: Requires property taxes paid by certain non-resident taxpayers to be added-back to adjusted gross income

SB 749 --- Sponsor: Ridgeway, Luann
: Creates various tax incentives for certain energy uses

SB 771 --- Sponsor: McKenna, Ryan Glennon
: Creates an income tax credit for contributions made to provide military personnel with armored protection

SB 772 --- Sponsor: McKenna, Ryan Glennon
: Establishes a tax credit for recycling construction waste and directs the Department of Natural Resources to establish and administer construction and demolition waste reduction grants

SB 777 --- Sponsor: Justus, Jolie L.
: Creates the Missouri Earned Income Tax Credit

SB 811 --- Sponsor: Stouffer, Bill
: Creates a tax credit for the use of idle reduction technology

SB 852 --- Sponsor: Smith, Jeff
: Creates an earned income tax credit

SB 863 --- Sponsor: Rupp, Scott T.
: Allows married taxpayers filing joint returns to deduct a portion of contributions to the Missouri Higher Education Savings Program from income

SB 876 --- Sponsor: Graham, Chuck
: Creates a tax credit for contributions to organizations for the preservation of Missouri's civil war sites

SB 893 --- Sponsor: Green, Timothy P.
: Creates an income tax deduction for small businesses and farmers that provide health insurance coverage for employees

SB 894 --- Sponsor: Green, Timothy P.
: Creates an income tax deduction for higher education expenses

SB 929 --- Sponsor: Green, Timothy P.
: Bars employers from misclassifying employees as independent contractors

SB 979 --- Sponsor: Vogel, Carl
: Terminates eligibility for surviving spouse of public safety officer income tax credit upon remarriage

SB 989 --- Sponsor: Wilson, Yvonne S.
: Creates an income tax credit for poll workers

SB 1064 --- Sponsor: Dempsey, Tom
: Authorizes a dependency exemption for stillborn children

SB 1069 --- Sponsor: Coleman, Maida
: Exempts federal tax rebates from state income tax

SB 1105 --- Sponsor: Coleman, Maida
: Creates an income tax check-off for contributions to the breast cancer awareness trust fund

SB 1125 --- Sponsor: Crowell, Jason
: Exempts military retirement benefits from income tax

SB 1130 --- Sponsor: Stouffer, Bill
: Expands types of projects that may be completed under Public-Private Transportation Act and creates various tax incentives for their completion

SB 1134 --- Sponsor: Callahan, Victor E.
: Modifies income taxation of married couples with taxable income less than $100,000.

SB 1166 --- Sponsor: Dempsey, Tom
: Provides for cost of living increases for Department of Mental Health contracted community providers

SB 1180 --- Sponsor: Crowell, Jason
: Modifies provisions of law authorizing an income tax exemption for certain retirement benefits

SB 1256 --- Sponsor: Lager, Brad
: Repeals provisions of law authorizing the imposition and collection of nonresident earnings taxes by cities

SB 1266 --- Sponsor: Bray, Joan
: Decouples Missouri income tax law from the Internal Revenue Code with regard to depreciation deductions provided by the enactment of the Economic Stimulus Act of 2008

SB 1268 --- Sponsor: Rupp, Scott T.
: Modifies the law relating to illegal immigrants

SB 1274 --- Sponsor: Stouffer, Bill
: Creates a tax credit for contributions to mentally retarded and developmental type disability care providers

SB 1275 --- Sponsor: Vogel, Carl
: Allows the Director of Revenue to require certain tax returns be filed electronically

SJR 49 --- Sponsor: Lager, Brad
: Prohibits the imposition of any state or local income tax after January 1, 2023

SJR 50 --- Sponsor: Lager, Brad
: Limits general revenue appropriations and mandates state income tax rate reductions in certain situations

Missouri House of Representatives
Last Updated May 27, 2008 at 4:57 pm