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2017 Missouri Revised Statutes
Title X TAXATION AND REVENUE
Chapter 135 Tax Relief

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SENIOR CITIZENS PROPERTY TAX RELIEF

Section 135.010 Definitions. (8/28/2008)
Section 135.015 Time for filing and other procedural matters, how governed. (1/1/1984)
Section 135.020 Credits, how applied, considered overpayment, when. (10/1/1973)
Section 135.025 Accrued taxes and rent constituting taxes to be totaled — maximum amount allowable — allocation regulations, when. (8/28/2008)
Section 135.030 Formula for determining credits — table to be prepared by director of revenue — taxpayer not applying for credit to be notified of eligibility. (8/28/2008)
Section 135.035 Claims for calendar year 1975 and later affected. (8/28/1975)

SURVIVING SPOUSES OF PUBLIC SAFETY OFFICERS TAX CREDIT

Section 135.090 Income tax credit for surviving spouses of public safety officers — sunset provision. (3/29/2013)

DEDUCTION FOR LONG-TERM CARE INSURANCE

Section 135.096 Long-term care insurance tax deduction, amount. (8/28/2007)

NEW OR EXPANDED BUSINESS FACILITY TAX CREDIT
Tax Credit Accountability Act of 2004, additional requirements, 135.800 to 135.830

ENTERPRISE ZONE — URBAN REDEVELOPMENT
Tax Credit Accountability Act of 2004, additional requirements, 135.800 to 135.830

ENTERPRISE ZONE — RETAINED BUSINESS FACILITIES

WOOD ENERGY PRODUCERS TAX CREDIT
Tax Credit Accountability Act of 2004, additional requirements, 135.800 to 135.830

Section 135.300 Definitions. (1/1/1997)
Section 135.305 Eligibility — amount of tax credit. (8/28/2014)
Section 135.307 Credit exceeding tax, not refunded, effect. (1/1/1997)
Section 135.309 Assignment of credit, procedure. (1/1/1997)
Section 135.311 Application, content, filed where. (1/1/1997)
Section 135.313 Credit for charcoal producers. (1/1/1999)

ADOPTING SPECIAL NEEDS CHILD TAX CREDIT
Tax Credit Accountability Act of 2004, additional requirements, 135.800 to 135.830

CHAMPION FOR CHILDREN TAX CREDIT

Section 135.341 Definitions — tax credit authorized, amount — application procedure — assignment — rulemaking authority — sunset provision. (3/29/2013)

MISSOURI LOW-INCOME HOUSING TAX CREDIT
Tax Credit Accountability Act of 2004, additional requirements, 135.800 to 135.830

INVESTMENTS IN MISSOURI SMALL BUSINESSES TAX CREDIT
Tax Credit Accountability Act of 2004, additional requirements, 135.800 to 135.830

YOUTH OPPORTUNITIES AND VIOLENCE PREVENTION ACT

Section 135.460 Citation of law — tax credit, amount, claim, limitation — allowable programs — report — apportionment of credits — rulemaking authority. (11/28/2007)

REHABILITATION AND CONSTRUCTION OF RESIDENCES IN DISTRESS COMMUNITIES AND CENSUS BLOCKS TAX CREDIT
Tax Credit Accountability Act of 2004, additional requirements, 135.800 to 135.830

ADA ACCESS, EXPENDITURES BY SMALL BUSINESSES TAX CREDIT

Section 135.490 Eligible small business to receive tax credit for efforts to comply with Americans With Disabilities Act, amount — joint administration of tax credit. (8/28/2001)

INVESTMENTS OF CERTIFIED CAPITAL — CERTIFIED CAPITAL COMPANIES TAX CREDIT
Tax Credit Accountability Act of 2004, additional requirements, 135.800 to 135.830

INVESTMENT IN, OR RELOCATING A BUSINESS TO, A DISTRESSED COMMUNITY TAX CREDITS
Tax Credit Accountability Act of 2004, additional requirements, 135.800 to 135.830

CONTRIBUTIONS TO SHELTERS FOR VICTIMS OF DOMESTIC VIOLENCE TAX CREDIT

Section 135.550 Definitions — tax credit, amount — limitations — director of social services determinations, classification of shelters — effective date. (11/28/2007)

RESIDENTIAL RENOVATIONS FOR DISABILITY TAX CREDIT

Section 135.562 Principal dwellings, tax credit for renovations for disability access. (3/29/2013)

DONATIONS TO MISSOURI HEALTH CARE ACCESS FUND TAX CREDIT

Section 135.575 Definitions — tax credit, amount — limitations — director of revenue, rules — sunset provision. (8/28/2007)

CONTRIBUTIONS TO MATERNITY HOMES TAX CREDIT

Section 135.600 Definitions — tax credit, amount — limitations — director of social services determinations, classification of maternity homes — effective date — no new credits issued, when. (10/10/2014)

CONTRIBUTIONS TO PREGNANCY RESOURCE CENTERS TAX CREDIT

Section 135.630 Tax credit for contributions to pregnancy resource centers, definitions — amount — limitations — determination of qualifying centers — cumulative amount of credits — apportionment procedure, reapportionment of credits — identity of contributors provided to director, confidentiality — sunset provision. (10/10/2014)

DONATED FOOD TAX CREDIT

Section 135.647 Donated food tax credit — definitions — amount — procedure to claim the credit — rulemaking authority — sunset provision. (10/10/2014)

QUALIFIED BEEF TAX CREDIT

Section 135.679 Citation — definitions — tax credit, amount, claim procedure — rulemaking authority. (8/28/2016)

QUALIFIED EQUITY INVESTMENT TAX CREDIT

MEAT PROCESSING FACILITY INVESTMENT TAX CREDIT

Section 135.686 Citation — definitions — tax credit, amount, claim procedure — rulemaking authority. (8/28/2016)

GRAPE AND WINE PRODUCERS TAX CREDIT

Section 135.700 Tax credit for grape and wine producers. (8/28/1998)

ALTERNATIVE FUEL VEHICLE REFUELING PROPERTY AND ELECTRIC VEHICLE RECHARGING PROPERTY TAX CREDIT

Section 135.710 Tax credit authorized, procedure — director of revenue duties — rulemaking authority — sunset provision. (8/28/2014)

FILM PRODUCTION COMPANIES TAX CREDIT

Section 135.750 Tax credit for qualified film production projects — definitions — application — cap — transfer of credits — sunset provision. (11/28/2007)

SMALL BUSINESS GUARANTY FEES TAX CREDIT
Tax Credit Accountability Act of 2004, additional requirements, 135.800 to 135.830

Section 135.766 Tax credit for guaranty fee paid by small businesses, when. (8/28/2009)

TAX CREDIT ACCOUNTABILITY
Tax Credit Accountability Act of 2004, additional requirements, 135.800 to 135.830

RURAL EMPOWERMENT ZONES

Section 135.900 Definitions. (8/28/2004)
Section 135.903 Rural empowerment zone criteria — application, zone created, reapplication — limitation. (4/1/2011)
Section 135.906 Taxable income of certain entities exempt, when. (8/28/2004)
Section 135.909 Expiration date. (8/28/2004)

ENHANCED ENTERPRISE ZONES

PUBLIC FINANCIAL INCENTIVE (St. Louis City)

Section 135.980 No restriction by ballot permitted for certain businesses with NAIC code — expiration date. (8/28/2014)

RESIDENTIAL TREATMENT AGENCY TAX CREDIT

Section 135.1150 Citation of law — definitions — tax credit, amount — claim application — limitation — transferability of credit — rulemaking authority. (8/28/2015)

DEVELOPMENTAL DISABILITY CARE PROVIDER TAX CREDIT

Section 135.1180 Citation of law — definitions — tax credit, amount, procedure — rulemaking authority. (8/28/2015)

RELOCATION OF JOBS FROM KANSAS TO MISSOURI

Section 135.1670 Relocated jobs, eligibility for tax credits and financial incentives — director's duties — expiration date. (8/28/2014)

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2017 Missouri Revised StatutesTitle X TAXATION AND REVENUEChapter 135 Tax Relief

2017 Missouri Revised Statutes
Title X TAXATION AND REVENUE
Chapter 135 Tax Relief