| 1 | 1 | | FIRSTREGULARSESSION |
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| 2 | 2 | | HOUSEBILLNO.1436 |
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| 3 | 3 | | 103RDGENERALASSEMBLY |
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| 4 | 4 | | INTRODUCEDBYREPRESENTATIVERUSH. |
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| 5 | 5 | | 3015H.01I JOSEPHENGLER,ChiefClerk |
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| 6 | 6 | | ANACT |
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| 7 | 7 | | Toamendchapters135and161,RSMo,byaddingtheretotwonewsectionsrelatingtothe |
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| 8 | 8 | | Missourifourformoreprogram. |
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| 9 | 9 | | BeitenactedbytheGeneralAssemblyofthestateofMissouri,asfollows: |
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| 10 | 10 | | SectionA.Chapters135and161,RSMo,areamendedbyaddingtheretotwonew |
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| 11 | 11 | | 2sections,tobeknownassections135.1128and161.847,toreadasfollows: |
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| 12 | 12 | | 135.1128.1.Asusedinthissection,thefollowingtermsmean: |
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| 13 | 13 | | 2 (1)"Qualifiedamount",foranyqualifiedtaxpayerinagiventaxyear,an |
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| 14 | 14 | | 3amountequaltofiftypercentofthehourlywagethetaxpayerpaidtoeachemployee |
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| 15 | 15 | | 4participatingintheMissourifourformoreprogramestablishedundersection161.847, |
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| 16 | 16 | | 5multipliedbythenumberofeligiblehourssuchemployeeworkedinaschoolunderthe |
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| 17 | 17 | | 6program; |
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| 18 | 18 | | 7 (2)"Qualifiedtaxpayer": |
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| 19 | 19 | | 8 (a)Anindividual,firm,apartnerinafirm,acorporation,orashareholderinan |
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| 20 | 20 | | 9ScorporationdoingbusinessinthestateofMissouriandsubjecttothestateincometax |
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| 21 | 21 | | 10otherwisedueunderchapter143,excludingwithholdingtaximposedundersections |
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| 22 | 22 | | 11143.191to143.265; |
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| 23 | 23 | | 12 (b)Aninsurancecompanypayinganannualtaxonitsgrosspremiumreceiptsin |
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| 24 | 24 | | 13thisstateorafinancialinstitutionpayingtaxestothestateofMissourioranypolitical |
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| 25 | 25 | | 14subdivisionofthisstateundertheprovisionsofchapter148;or |
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| 26 | 26 | | 15 (c)Anexpresscompanythatpaysanannualtaxonitsgrossreceiptsinthisstate |
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| 27 | 27 | | 16underchapter153; |
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| 28 | 28 | | 17 (3)"Statetaxliability",inthecaseof: |
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| 29 | 29 | | EXPLANATION—Matterenclosedinbold-facedbrackets[thus] intheabovebillisnotenactedandis |
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| 30 | 30 | | intendedtobeomittedfromthelaw.Matterinbold-facetypeintheabovebillisproposedlanguage. 18 (a)Anindividualtaxpayer,anyliabilityincurredbysuchtaxpayerunderthe |
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| 31 | 31 | | 19provisionsofchapter143;and |
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| 32 | 32 | | 20 (b)Abusinesstaxpayer,anyliabilityincurredbysuchtaxpayerunderthe |
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| 33 | 33 | | 21provisionsofchapter143,148,or153,excludingwithholdingtaximposedundersections |
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| 34 | 34 | | 22143.191to143.265; |
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| 35 | 35 | | 23 (4)"Taxcredit",acreditagainstthetaxotherwisedueunderchapter143, |
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| 36 | 36 | | 24excludingwithholdingtaximposedundersections143.191to143.265. |
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| 37 | 37 | | 25 2.(1)ForalltaxyearsbeginningonorafterJanuary1,2026,aqualified |
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| 38 | 38 | | 26taxpayershallbeallowedtoclaimataxcreditagainstthetaxpayer'sstatetaxliabilityin |
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| 39 | 39 | | 27anamountequaltothetaxpayer'squalifiedamount. |
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| 40 | 40 | | 28 (2)Thenumberofeligiblehoursperemployeeusedinthecalculationofsuch |
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| 41 | 41 | | 29qualifiedamountshallnotexceedfourhourspermonthorforty-eighthoursannually, |
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| 42 | 42 | | 30asspecifiedundersection161.847. |
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| 43 | 43 | | 31 3.Thecumulativeamountoftaxcreditsallowedtoallqualifiedtaxpayersunder |
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| 44 | 44 | | 32thissectionshallnotexceedtenmilliondollarspertaxyear.Iftheamountoftaxcredits |
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| 45 | 45 | | 33claimedinataxyearunderthissectionexceedstenmilliondollars,taxcreditsshallbe |
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| 46 | 46 | | 34allowedbasedontheorderinwhichtheyareclaimed. |
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| 47 | 47 | | 35 4.(1)Taxcreditsissuedundertheprovisionsofthissectionshallnotbe |
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| 48 | 48 | | 36refundable. |
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| 49 | 49 | | 37 (2)Noqualifiedtaxpayershallbeallowedtoclaimataxcreditinexcessoffifty |
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| 50 | 50 | | 38thousanddollarspertaxyear. |
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| 51 | 51 | | 39 (3)Ataxcreditthatcannotbeclaimedinthetaxyearinwhichthequalified |
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| 52 | 52 | | 40taxpayerpaidwagestoaqualifiedtaxpayermaybecarriedforwardtothefour |
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| 53 | 53 | | 41subsequenttaxyearsuntilthefulltaxcredithasbeenclaimed. |
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| 54 | 54 | | 42 5.Notaxcreditclaimedunderthissectionshallbeassigned,transferred,sold,or |
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| 55 | 55 | | 43otherwiseconveyed. |
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| 56 | 56 | | 44 6.Thestatedepartmentofelementaryandsecondaryeducationshallestablisha |
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| 57 | 57 | | 45procedurefortrackingemployeesforwhichqualifiedtaxpayersreceivetaxcredits |
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| 58 | 58 | | 46underthissection. |
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| 59 | 59 | | 47 7.Thedepartmentofrevenueshallpromulgateallnecessaryrulesand |
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| 60 | 60 | | 48regulationsfortheadministrationofthissectionincluding,butnotlimitedto,rules |
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| 61 | 61 | | 49relatingtotheverificationofataxpayer'squalifiedamount.Anyruleorportionofa |
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| 62 | 62 | | 50rule,asthattermisdefinedinsection536.010,thatiscreatedundertheauthority |
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| 63 | 63 | | 51delegatedinthissectionshallbecomeeffectiveonlyifitcomplieswithandissubjectto |
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| 64 | 64 | | 52alloftheprovisionsofchapter536and,ifapplicable,section536.028.Thissectionand |
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| 65 | 65 | | 53chapter536arenonseverableandifanyofthepowersvestedwiththegeneralassembly |
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| 66 | 66 | | 54pursuanttochapter536toreview,todelaytheeffectivedate,ortodisapproveandannul |
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| 67 | 67 | | HB1436 2 55arulearesubsequentlyheldunconstitutional,thenthegrantofrulemakingauthority |
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| 68 | 68 | | 56andanyruleproposedoradoptedaftertheeffectivedateofthissectionshallbeinvalid |
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| 69 | 69 | | 57andvoid. |
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| 70 | 70 | | 58 8.Undersection23.253oftheMissourisunsetact: |
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| 71 | 71 | | 59 (1)Theprovisionsofthenewprogramauthorizedunderthissectionshall |
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| 72 | 72 | | 60automaticallysunsetonDecemberthirty-firstsixyearsaftertheeffectivedateofthis |
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| 73 | 73 | | 61sectionunlessreauthorizedbyanactofthegeneralassembly; |
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| 74 | 74 | | 62 (2)Ifsuchprogramisreauthorized,theprogramauthorizedunderthissection |
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| 75 | 75 | | 63shallautomaticallysunsetonDecemberthirty-firsttwelveyearsaftertheeffectivedate |
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| 76 | 76 | | 64ofthereauthorizationofthissection; |
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| 77 | 77 | | 65 (3)ThissectionshallterminateonSeptemberfirstofthecalendaryear |
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| 78 | 78 | | 66immediatelyfollowingthecalendaryearinwhichtheprogramauthorizedunderthis |
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| 79 | 79 | | 67sectionissunset;and |
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| 80 | 80 | | 68 (4)Nothinginthissubsectionshallpreventataxpayerfromclaimingataxcredit |
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| 81 | 81 | | 69properlyissuedbeforethisprogramwassunsetinataxyearaftertheprogramissunset. |
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| 82 | 82 | | 161.847.1.Thissectionandsection135.1128shallbeknownandmaybecitedas |
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| 83 | 83 | | 2the"MissouriFourForMoreProgram". |
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| 84 | 84 | | 3 2.Asusedinthissection,thefollowingtermsmean: |
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| 85 | 85 | | 4 (1)"Department",thestatedepartmentofelementaryandsecondaryeducation; |
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| 86 | 86 | | 5 (2)"Employee",anyindividualemployedbyanemployerforfortyormore |
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| 87 | 87 | | 6hoursperweek; |
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| 88 | 88 | | 7 (3)"Employer",oneofthefollowingindividualsorentitieswithatleastfive |
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| 89 | 89 | | 8employees: |
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| 90 | 90 | | 9 (a)Anindividual,partnership,association,corporation,limitedliability |
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| 91 | 91 | | 10partnershiporcompany,oranyotherpersonincluding,butnotlimitedto,aperson |
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| 92 | 92 | | 11orcorporationoperatingarailroadoranypublicservicecorporation,thatusesthe |
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| 93 | 93 | | 12serviceofanotherforpay;and |
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| 94 | 94 | | 13 (b)Thestateoranypoliticalsubdivisionthereof; |
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| 95 | 95 | | 14 (4)"Parent",aparent,legalguardian,orotherpersonhavingcharge,control, |
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| 96 | 96 | | 15orcustodyofachild. |
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| 97 | 97 | | 16 3.(1)Thereisherebyestablishedthe"MissouriFourForMoreProgram" |
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| 98 | 98 | | 17withinthedepartment,whichshallallowaparentofachildinkindergartentograde |
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| 99 | 99 | | 18twelvetoreceiveuptofourhoursofpaidleavepermonthtoworkwiththechildinthe |
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| 100 | 100 | | 19child'sschool. |
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| 101 | 101 | | 20 (2)Suchprogramshallbeoptionalforeachparent.Eachparticipatingparent |
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| 102 | 102 | | 21shallreceiveawrittenstatementfromtheschooldistrictindicatingthenumberofhours |
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| 103 | 103 | | 22suchparentspentintheschoolworkingwiththeparent'schild. |
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| 104 | 104 | | HB1436 3 23 (3)Anemployeewhoisamemberofanemployer'sfamilywithinthethird |
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| 105 | 105 | | 24degreeofaffinityorconsanguinityshallbecountedindeterminingthetotalnumberof |
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| 106 | 106 | | 25suchemployer'semployees. |
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| 107 | 107 | | 26 4.Thedepartmentmaypromulgateallnecessaryrulesandregulationsforthe |
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| 108 | 108 | | 27administrationofthissection.Anyruleorportionofarule,asthattermisdefinedin |
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| 109 | 109 | | 28section536.010,thatiscreatedundertheauthoritydelegatedinthissectionshall |
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| 110 | 110 | | 29becomeeffectiveonlyifitcomplieswithandissubjecttoalloftheprovisionsofchapter |
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| 111 | 111 | | 30536and,ifapplicable,section536.028.Thissectionandchapter536arenonseverable |
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| 112 | 112 | | 31andifanyofthepowersvestedwiththegeneralassemblypursuanttochapter536to |
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| 113 | 113 | | 32review,todelaytheeffectivedate,ortodisapproveandannularulearesubsequently |
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| 114 | 114 | | 33heldunconstitutional,thenthegrantofrulemakingauthorityandanyruleproposedor |
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| 115 | 115 | | 34adoptedaftertheeffectivedateofthissectionshallbeinvalidandvoid. |
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| 116 | 116 | | âś” |
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| 117 | 117 | | HB1436 4 |
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