Missouri 2024 Regular Session

Missouri Senate Bill SB849

Introduced
1/3/24  

Caption

Establishes tax credits for certain engineering degrees

Impact

The implementation of SB849 is expected to encourage qualified employers—defined as those operating within the engineering sector—to hire recent graduates who possess relevant credentials. Employers can receive a tax credit equating to 50% of the tuition reimbursement provided, capped at a specific maximum per worker annually. The initiative aims not only to support the education of the workforce but also to enhance the operational capabilities of businesses, potentially leading to a more skilled workforce in Missouri's engineering sector. The measure also includes additional tax credits for salaries paid to these qualified workers, promoting long-term employment and investment in human capital.

Summary

Senate Bill 849 introduces a new section to Missouri's tax law, specifically aimed at enhancing the state's workforce development initiatives. This bill establishes a system of tax credits for employers who reimburse the tuition of newly hired qualified workers who have recently obtained engineering degrees or technical certificates. The provisions are set to take effect for tax years beginning on or after January 1, 2025, creating incentives for companies in the engineering sector to invest in their employees' education and skill development. This approach seeks to address skill shortages in engineering-related fields while stimulating economic growth within the state.

Sentiment

Overall sentiment towards SB849 appears to be positive among business representatives and workforce development advocates, who see the bill as a strategic move to bolster Missouri's competitiveness in engineering and technology. Proponents argue that the bill will facilitate the creation of a more competent workforce and foster an environment conducive to business innovation and sustainability. However, concerns may arise from critics questioning the effectiveness of tax incentives in generating meaningful employment and whether the scope of the bill is sufficiently inclusive of other critical sectors facing similar workforce challenges.

Contention

Notable points of contention around SB849 include discussions regarding the potential limitations on the type of engineering degrees eligible for the tax credits and whether similar benefits could be extended to other industries experiencing workforce shortages. Additionally, while the bill creates a robust framework for encouraging investment in education, some lawmakers may express apprehensions regarding the long-term fiscal impact on the state's revenue. The sunsetting provision set for December 31, 2030, will require future reauthorization, adding a layer of scrutiny to the bill's effectiveness in meeting its stated goals.

Companion Bills

No companion bills found.

Previously Filed As

MO SB94

Establishes tax credits for the production of certain entertainment

MO SB509

Authorizes tax credits for child care

MO SB720

Establishes a work opportunity tax credit

MO SB143

Establishes a tax credit for grocery stores in a food desert

MO SB107

Provides a student loan forgiveness program for students who become teachers in high needs public or charter schools

MO SB151

Authorizes a property tax exemption for certain property used for childcare

MO SB226

Authorizes a tax credit for certain education expenses

MO SB637

Establishes the Intern and Apprentice Recruitment Act

MO SB547

Authorizes a tax credit for contributions to certain benevolent organizations

MO SB519

Modifies provisions relating to tax credit for certain fuels

Similar Bills

No similar bills found.