SECONDREGULARSESSION
HOUSEBILLNO.2133
101STGENERALASSEMBLY
INTRODUCEDBYREPRESENTATIVEMORSE.
3968H.01I DANARADEMANMILLER,ChiefClerk
ANACT
Toamendchapter135,RSMo,byaddingtheretoonenewsectionrelatingtoaruralprimary
carephysiciantaxcredit.
BeitenactedbytheGeneralAssemblyofthestateofMissouri,asfollows:
SectionA.Chapter135,RSMo,isamendedbyaddingtheretoonenewsection,tobe
2knownassection135.1140,toreadasfollows:
135.1140.1.Asusedinthissection,thefollowingtermsmean:
2 (1)"Primarycarephysician",aphysicianlicensedandregisteredunderchapter
3334engagedingeneralorfamilypractice;
4 (2)"Qualifiedamount",foranyqualifiedtaxpayerinagiventaxyear,fifteen
5thousanddollars;
6 (3)"Qualifiedtaxpayer",anyindividualsubjecttothestateincometaximposed
7underchapter143,excludingthewithholdingtaximposedundersections143.191to
8143.265,whoisaprimarycarephysicianthatpracticesandresidesinaruralcounty;
9 (4)"Ruralcounty",acountyinMissouriwithfewerthanthirty-fivethousand
10inhabitants;
11 (5)"Taxcredit",acreditagainstthetaxotherwisedueunderchapter143,
12excludingwithholdingtaximposedundersections143.191to143.265.
13 2.ForalltaxyearsbeginningonorafterJanuary1,2023,aqualifiedtaxpayer
14shallbeallowedtoclaimataxcreditagainstthetaxpayer'sstatetaxliabilityinan
15amountequaltothetaxpayer'squalifiedamount.
16 3.Innoeventshallthetotalamountofataxcreditauthorizedunderthissection
17exceedataxpayer'sincometaxliabilityforthetaxyearforwhichsuchcreditisclaimed.
EXPLANATION—Matterenclosedinbold-facedbrackets[thus] intheabovebillisnotenactedandis
intendedtobeomittedfromthelaw.Matterinbold-facetypeintheabovebillisproposedlanguage. 18Notaxcreditclaimedunderthissectionshallbecarriedforwardtoanysubsequenttax
19year.
20 4.Notaxcreditclaimedunderthissectionshallbeassigned,transferred,sold,or
21otherwiseconveyed.
22 5.Thedepartmentofrevenueshallpromulgateallnecessaryrulesand
23regulationsfortheadministrationofthissectionincluding,butnotlimitedto,rules
24relatingtotheverificationofataxpayer'squalifiedamount.Anyruleorportionofa
25rule,asthattermisdefinedinsection536.010,thatiscreatedundertheauthority
26delegatedinthissectionshallbecomeeffectiveonlyifitcomplieswithandissubjectto
27alloftheprovisionsofchapter536and,ifapplicable,section536.028.Thissectionand
28chapter536arenonseverable,andifanyofthepowersvestedwiththegeneralassembly
29pursuanttochapter536toreview,todelaytheeffectivedate,ortodisapproveandannul
30arulearesubsequentlyheldunconstitutional,thenthegrantofrulemakingauthority
31andanyruleproposedoradoptedafterAugust28,2022,shallbeinvalidandvoid.
32 6.Undersection23.253oftheMissourisunsetact:
33 (1)Theprovisionsofthissectionshallautomaticallysunsetsixyearsafterthe
34effectivedateofthissectionunlessreauthorizedbyanactofthegeneralassembly;and
35 (2)Ifsuchprovisionsofthisarereauthorized,suchprovisionsshall
36automaticallysunsettwelveyearsaftertheeffectivedateoftheirreauthorization;and
37 (3)ThissectionshallterminateonSeptemberfirstofthecalendaryear
38immediatelyfollowingthecalendaryearinwhichtheprovisionsofthissectionare
39sunset.
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HB2133 2