Missouri 2024 Regular Session

Missouri Senate Bill SB970

Introduced
1/3/24  

Caption

Authorizes a tax credit for the purchase of certain homes

Impact

If enacted, SB 970 could significantly enhance the affordability of housing for first-time buyers, particularly in areas where blighted properties are prevalent. By incentivizing the purchase and rehabilitation of such properties, the bill aims to improve neighborhoods and increase the availability of affordable housing units. Furthermore, it stipulates that the properties must meet certain requirements such as being vacant for at least six months and having been deemed blighted due to health or safety violations. This provision is intended to ensure that the taxpayer's investment positively impacts the community.

Summary

Senate Bill 970, introduced by Senator Washington, proposes a new tax credit aimed at promoting home ownership among first-time buyers. This bill specifically targets individuals purchasing blighted properties, providing a $5,000 tax credit against state income taxes for eligible buyers. To qualify, applicants must enter into an agreement with the authority to use the property as a single-family residence for a minimum of two years after rehabilitation. The goal is to encourage the revitalization of neglected properties while supporting home ownership within financially constrained demographics.

Contention

Despite its potential benefits, the bill could face criticism and scrutiny regarding the definition and evaluation process of 'blighted' properties. Some stakeholders may raise concerns about the transparency and effectiveness of the authority in determining property eligibility and ensuring compliance with the rehabilitation requirements. Additionally, there may be discussions around the long-term sustainability of such tax credits, given that the program is set to sunset automatically after six years unless reauthorized. This creates uncertainty for both home buyers and the communities looking to benefit from the rehabilitated properties.

Companion Bills

No companion bills found.

Previously Filed As

MO SB425

Authorizes a tax credit for the purchase of certain homes

MO SB73

Authorizes sales tax exemptions for certain purchases

MO SB509

Authorizes tax credits for child care

MO SB516

Authorizes a tax credit for the purchase of electric vehicles

MO SB583

Authorizes a tax credit for the purchase of electric vehicles

MO SB94

Establishes tax credits for the production of certain entertainment

MO SB434

Authorizes a tax credit for providing services to homeless persons

MO SB66

Requires certain financing entities to remit motor vehicle sales tax on behalf of the purchaser

MO SB689

Authorizes certain senior citizens to defer property taxes

MO SB385

Authorizes a tax credit for certain railroad construction expenses

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