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