| 1 | 1 | | FIRSTREGULARSESSION |
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| 2 | 2 | | HOUSEBILLNO.1498 |
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| 3 | 3 | | 103RDGENERALASSEMBLY |
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| 4 | 4 | | INTRODUCEDBYREPRESENTATIVEWELLENKAMP. |
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| 5 | 5 | | 3112H.01I JOSEPHENGLER,ChiefClerk |
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| 6 | 6 | | ANACT |
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| 7 | 7 | | Torepealsections135.478,135.481,135.484,and135.487,RSMo,andtoenactinlieu |
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| 8 | 8 | | thereoffournewsectionsrelatingtoataxcreditforcriticalrevitalizationproperty. |
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| 9 | 9 | | BeitenactedbytheGeneralAssemblyofthestateofMissouri,asfollows: |
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| 10 | 10 | | SectionA.Sections135.478,135.481,135.484,and135.487,RSMo,arerepealed |
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| 11 | 11 | | 2andfournewsectionsenactedinlieuthereof,tobeknownassections135.478,135.481, |
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| 12 | 12 | | 3135.484,and135.487,toreadasfollows: |
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| 13 | 13 | | 135.478.Asusedinsections135.481to135.487,thefollowingtermsmean: |
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| 14 | 14 | | 2 (1)"Criticalrevitalizationarea",anareadefinedasaNationalRegister-listed |
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| 15 | 15 | | 3historicdistrict; |
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| 16 | 16 | | 4 (2)"Criticalrevitalizationproperty",anoccupiedpropertythatisrecognizedas |
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| 17 | 17 | | 5acontributingresourceinaNationalRegister-listedhistoricdistrictandiszonedas |
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| 18 | 18 | | 6residential,commercial,ormixeduse; |
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| 19 | 19 | | 7 (3)"Department",thedepartmentofeconomicdevelopment; |
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| 20 | 20 | | 8 [(2)](4)"Director",thedirectorofthedepartmentofeconomicdevelopment; |
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| 21 | 21 | | 9 [(3)](5)"Distressedcommunity",asdefinedinsection135.530; |
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| 22 | 22 | | 10 [(4)](6)"Eligiblecostsforcriticalrevitalizationproperties",expensesincurred |
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| 23 | 23 | | 11forpropertyrenovation,includingsurveys,architecturalandengineeringservices,and |
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| 24 | 24 | | 12constructioncostsrelatedtomaintenance,functionaluse,andpropertyviability; |
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| 25 | 25 | | 13 (7)"Eligiblecostsforanewresidence",expensesincurredforpropertyacquisition, |
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| 26 | 26 | | 14development,sitepreparationotherthandemolition,surveys,architecturalandengineering |
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| 27 | 27 | | 15servicesandconstructionandallothernecessaryandincidentalexpensesincurredfor |
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| 28 | 28 | | 16constructinganewmarketrateresidence,whichisorwillbeowner-occupied,whichisnot |
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| 29 | 29 | | EXPLANATION—Matterenclosedinbold-facedbrackets[thus] intheabovebillisnotenactedandis |
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| 30 | 30 | | intendedtobeomittedfromthelaw.Matterinbold-facetypeintheabovebillisproposedlanguage. 17replacinganationalregisterlistedorlocalhistoricstructure;exceptthat,costspaidforbythe |
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| 31 | 31 | | 18taxpayerwithgrantsorforgivableloans,otherthantaxcredits,providedpursuanttostateor |
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| 32 | 32 | | 19federalgovernmentalprogramsareineligible; |
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| 33 | 33 | | 20 [(5)](8)"Eligiblecostsforrehabilitation",expensesincurredfortherenovationor |
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| 34 | 34 | | 21rehabilitationofanexistingresidenceincludingsitepreparation,surveys,architecturaland |
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| 35 | 35 | | 22engineeringservices,construction,modification,expansion,remodeling,structuralalteration, |
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| 36 | 36 | | 23replacementsandalterations;exceptthat,costspaidforbythetaxpayerwithgrantsor |
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| 37 | 37 | | 24forgivableloansotherthantaxcreditsprovidedpursuanttostateorfederalgovernmental |
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| 38 | 38 | | 25programsareineligible; |
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| 39 | 39 | | 26 [(6)](9)"Eligibleresidence",asingle-familyresidencefortyyearsofageorolder, |
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| 40 | 40 | | 27locatedinthisstateandnotwithinadistressedcommunityasdefinedbysection135.530, |
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| 41 | 41 | | 28whichisoccupiedorintendedtobeoroccupiedlong-termbytheownerorofferedforsaleat |
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| 42 | 42 | | 29marketrateforowner-occupancyandwhichiseitherlocatedwithinaUnitedStatescensus |
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| 43 | 43 | | 30blockgroupwhich,ifinametropolitanstatisticalarea,hasamedianhouseholdincomeofless |
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| 44 | 44 | | 31thanninetypercent,butgreaterthanorequaltoseventypercentofthemedianhousehold |
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| 45 | 45 | | 32incomeforthemetropolitanstatisticalareainwhichthecensusblockgroupislocated,or |
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| 46 | 46 | | 33which,iflocatedwithinaUnitedStatescensusblockgroupinanonmetropolitanarea,hasa |
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| 47 | 47 | | 34medianhouseholdincomeoflessthanninetypercent,butgreaterthanorequaltoseventy |
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| 48 | 48 | | 35percentofthemedianhouseholdincomeforthenonmetropolitanareasinthestate; |
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| 49 | 49 | | 36 [(7)](10)"Floodplain",anylandorareasusceptibletobeinginundatedbywater |
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| 50 | 50 | | 37fromanysourceorlocatedinaonehundred-yearfloodplainareadeterminedbyFederal |
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| 51 | 51 | | 38EmergencyManagementAgencymappingassubjecttoflooding; |
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| 52 | 52 | | 39 (11)"Historicdistrict",ageographicallydefinedsectionofacommunitylisted |
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| 53 | 53 | | 40ontheNationalRegisterthatisformallydesignatedassuchbytheNationalPark |
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| 54 | 54 | | 41ServiceandtheStateHistoricPreservationOfficethatencompassesacommonly |
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| 55 | 55 | | 42recognizeddowntownwhereacollectionofbuildings,structures,andsitespossess |
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| 56 | 56 | | 43significanthistoricalorarchitecturalvalueandwhereeachpropertyaddstotheoverall |
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| 57 | 57 | | 44characterofthearea; |
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| 58 | 58 | | 45 [(8)](12)"Newresidence",aresidenceconstructedonlandwhichiflocatedwithina |
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| 59 | 59 | | 46distressedcommunityhaseitherbeenvacantforatleasttwoyearsorisorwasoccupiedbya |
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| 60 | 60 | | 47structurewhichhasbeencondemnedbythelocalentityinwhichthestructureislocatedor |
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| 61 | 61 | | 48which,iflocatedoutsideofadistressedcommunitybutwithinacensusblockgroupas |
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| 62 | 62 | | 49describedinsubdivision(6)or(10)ofthissection,eitherreplacesaresidencefortyyearsof |
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| 63 | 63 | | 50ageorolderdemolishedforpurposesofconstructingareplacementresidence,orwhichis |
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| 64 | 64 | | 51constructedonvacantpropertywhichhasbeenclassifiedfornotlessthanfortycontinuous |
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| 65 | 65 | | 52yearsasresidentialorutility,commercial,railroadorotherrealpropertypursuanttoArticle |
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| 66 | 66 | | 53X,Section4(b)oftheMissouriConstitution,asdefinedinsection137.016;exceptthat,no |
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| 67 | 67 | | HB1498 2 54newresidenceshallbeconstructedinafloodplainoronpropertyusedforagricultural |
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| 68 | 68 | | 55purposes.Inadistressedcommunity,theterm"newresidence"shallincludecondominiums, |
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| 69 | 69 | | 56owner-occupiedunitsorotherunitsintendedtobeowner-occupiedinmultipleunitstructures; |
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| 70 | 70 | | 57 [(9)](13)"Project",newconstruction,rehabilitationorsubstantialrehabilitationofa |
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| 71 | 71 | | 58residencethatqualifiesforataxcreditpursuanttosections135.475to135.487; |
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| 72 | 72 | | 59 [(10)] (14)"Qualifyingresidence",asingle-familyresidence,fortyyearsofageor |
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| 73 | 73 | | 60older,locatedinthisstatewhichisoccupiedorintendedtobeoccupiedlong-termbythe |
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| 74 | 74 | | 61ownerorofferedforsaleatmarketrateforowner-occupancyandwhichislocatedina |
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| 75 | 75 | | 62metropolitanstatisticalareaornonmetropolitanstatisticalareawithinaUnitedStatescensus |
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| 76 | 76 | | 63blockgroupwhichhasamedianhouseholdincomeoflessthanseventypercentofthemedian |
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| 77 | 77 | | 64householdincomeforthemetropolitanstatisticalareaornonmetropolitanarea,respectively, |
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| 78 | 78 | | 65orwhichislocatedwithinadistressedcommunity.Aqualifyingresidenceshallincludea |
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| 79 | 79 | | 66condominiumorresidencewithinamultipleresidentialstructureorastructurecontaining |
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| 80 | 80 | | 67multiplesingle-familyresidenceswhichislocatedwithinadistressedcommunity; |
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| 81 | 81 | | 68 [(11)](15)"Substantialrehabilitation",rehabilitationthecostsofwhichexceedfifty |
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| 82 | 82 | | 69percentofeitherthepurchasepriceorthecostbasisofthestructureimmediatelypriorto |
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| 83 | 83 | | 70rehabilitation;providedthat,thestructureisatleastfiftyyearsoldnotwithstandingany |
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| 84 | 84 | | 71provisionofsections135.475to135.487tothecontrary; |
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| 85 | 85 | | 72 [(12)] (16)"Taxliability",thetaxduepursuanttochapter143,147or148,otherthan |
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| 86 | 86 | | 73taxeswithheldpursuanttosections143.191to143.265; |
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| 87 | 87 | | 74 [(13)] (17)"Taxpayer",anyperson,partnership,corporation,trust,limitedliability |
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| 88 | 88 | | 75company,oranycharitableorganizationwhichisexemptfromfederalincometaxandwhose |
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| 89 | 89 | | 76Missouriunrelatedbusinesstaxableincome,ifany,wouldbesubjecttothestateincometax |
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| 90 | 90 | | 77imposedunderchapter143. |
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| 91 | 91 | | 135.481.1.(1)Anytaxpayerwhoincurseligiblecostsforanewresidencelocatedin |
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| 92 | 92 | | 2adistressedcommunityorwithinacensusblockgroupasdescribedinsubdivision(10)of |
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| 93 | 93 | | 3section135.478,orforamultipleunitcondominiumdescribedinsubdivision(2)ofthis |
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| 94 | 94 | | 4subsection,shallreceiveataxcreditequaltofifteenpercentofsuchcostsagainsthisorher |
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| 95 | 95 | | 5taxliability.Thetaxcreditshallnotexceedfortythousanddollarspernewresidenceinany |
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| 96 | 96 | | 6ten-yearperiod. |
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| 97 | 97 | | 7 (2)Forthepurposesofthissection,a"multipleunitcondominium"isonethatis |
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| 98 | 98 | | 8intendedtobeowneroccupied,whichisconstructedonpropertysubjecttoanindustrial |
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| 99 | 99 | | 9developmentcontractasdefinedinsection100.310andwhichlieswithinanareawithacity |
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| 100 | 100 | | 10zoningclassificationofurbanredevelopmentdistrictestablishedafterJanuary1,2000,and |
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| 101 | 101 | | 11beforeDecember31,2001,andwhichisconstructedinconnectionwiththequalified |
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| 102 | 102 | | 12rehabilitationofastructuremorethanninetyyearsoldeligibleforthehistoricstructures |
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| 103 | 103 | | HB1498 3 13rehabilitationtaxcreditdescribedinsections253.545to253.559,andisunderwayby |
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| 104 | 104 | | 14January1,2000,andcompletedbyJanuary1,2002. |
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| 105 | 105 | | 15 2.Anytaxpayerwhoincurseligiblecostsforanewresidencelocatedwithinacensus |
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| 106 | 106 | | 16blockasdescribedinsubdivision(6)ofsection135.478shallreceiveataxcreditequalto |
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| 107 | 107 | | 17fifteenpercentofsuchcostsagainsthisorhertaxliability.Thetaxcreditshallnotexceed |
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| 108 | 108 | | 18twenty-fivethousanddollarspernewresidenceinanyten-yearperiod. |
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| 109 | 109 | | 19 3.Anytaxpayerwhoisnotperformingsubstantialrehabilitationandwhoincurs |
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| 110 | 110 | | 20eligiblecostsforrehabilitationofaneligibleresidenceoraqualifyingresidenceshallreceive |
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| 111 | 111 | | 21ataxcreditequaltotwenty-fivepercentofsuchcostsagainsthisorhertaxliability.The |
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| 112 | 112 | | 22minimumeligiblecostsforrehabilitationofaneligibleresidenceshallbetenthousand |
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| 113 | 113 | | 23dollars.Theminimumeligiblecostsforrehabilitationofaqualifyingresidenceshallbefive |
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| 114 | 114 | | 24thousanddollars.Thetaxcreditshallnotexceedtwenty-fivethousanddollarsinanyten-year |
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| 115 | 115 | | 25period. |
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| 116 | 116 | | 26 4.Anytaxpayerwhoincurseligiblecostsforsubstantialrehabilitationofaqualifying |
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| 117 | 117 | | 27residenceshallreceiveataxcreditequaltothirty-fivepercentofsuchcostsagainsthisorher |
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| 118 | 118 | | 28taxliability.Theminimumeligiblecostsforsubstantialrehabilitationofaqualifying |
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| 119 | 119 | | 29residenceshallbetenthousanddollars.Thetaxcreditshallnotexceedseventythousand |
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| 120 | 120 | | 30dollarsinanyten-yearperiod. |
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| 121 | 121 | | 31 5.Anytaxpayerwhoincurseligiblecostsforrenovationofacritical |
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| 122 | 122 | | 32revitalizationpropertyshallreceiveataxcreditequaltothirty-fivepercentofsuch |
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| 123 | 123 | | 33costsagainsthisorhertaxliability.Theminimumeligiblecostsforrenovationofa |
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| 124 | 124 | | 34criticalrevitalizationpropertyshallbefivethousanddollars.Thetaxcreditshallnot |
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| 125 | 125 | | 35exceedonehundredthousanddollarsinanyten-yearperiod. |
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| 126 | 126 | | 36 6.Ataxpayershallbeeligibletoreceivetaxcreditsfornewconstruction[or], |
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| 127 | 127 | | 37rehabilitation, orrenovationpursuanttoonlyonesubsectionofthissection. |
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| 128 | 128 | | 38 [6.]7.Notaxcreditshallbeissuedpursuanttothissectionforanystructurewhichis |
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| 129 | 129 | | 39inviolationofanymunicipalorcountyproperty,maintenanceorzoningcode. |
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| 130 | 130 | | 40 [7.]8.Notaxcreditshallbeissuedpursuanttosections135.475to135.487forthe |
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| 131 | 131 | | 41constructionorrehabilitationofrentalproperty, exceptthattaxcreditsmaybeissued |
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| 132 | 132 | | 42undersubsection5ofthissectionfortherenovationofrentalpropertyqualifyingas |
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| 133 | 133 | | 43criticalrevitalizationproperty. |
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| 134 | 134 | | 135.484.1.(1)BeginningJanuary1,2000,butendingDecember31,2025,tax |
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| 135 | 135 | | 2creditsshallbeallowedpursuanttosection135.481inanamountnottoexceedsixteen |
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| 136 | 136 | | 3milliondollarsperyear.Ofthistotalamountoftaxcreditsinanygivenyear,eightmillion |
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| 137 | 137 | | 4dollarsshallbesetasideforprojectsinareasdescribedinsubdivision[(6)](9)ofsection |
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| 138 | 138 | | 5135.478andeightmilliondollarsforprojectsinareasdescribedinsubdivision[(10)] (14)of |
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| 139 | 139 | | HB1498 4 6section135.478.Themaximumtaxcreditforaprojectconsistingofmultiple-unitqualifying |
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| 140 | 140 | | 7residencesinadistressedcommunityshallnotexceedthreemilliondollars. |
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| 141 | 141 | | 8 (2)BeginningJanuary1,2026,taxcreditsshallbeallowedpursuanttosection |
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| 142 | 142 | | 9135.481inanamountnottoexceedsixteenmilliondollarsperyear.Ofthistotalamount |
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| 143 | 143 | | 10oftaxcreditsinanygivenyear,onemilliondollarsshallbesetasideforprojectsinareas |
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| 144 | 144 | | 11describedinsubdivision(9)ofsection135.478,sevenmilliondollarsshallbesetasidefor |
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| 145 | 145 | | 12projectsinareasdescribedinsubdivision(1)ofsection135.478,andeightmilliondollars |
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| 146 | 146 | | 13shallbesetasideforprojectsinareasdescribedinsubdivision(14)ofsection135.478. |
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| 147 | 147 | | 14Themaximumtaxcreditforaprojectconsistingofmultiple-unitqualifyingresidences |
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| 148 | 148 | | 15inadistressedcommunityshallnotexceedthreemilliondollars. |
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| 149 | 149 | | 16 2.Anyamountofcreditwhichexceedsthetaxliabilityofataxpayerforthetaxyear |
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| 150 | 150 | | 17inwhichthecreditisfirstclaimedmaybecarriedbacktoanyofthetaxpayer'sthreepriortax |
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| 151 | 151 | | 18yearsandcarriedforwardtoanyofthetaxpayer'sfivesubsequenttaxyears.Acertificateof |
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| 152 | 152 | | 19taxcreditissuedtoataxpayerbythedepartmentmaybeassigned,transferred,soldor |
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| 153 | 153 | | 20otherwiseconveyed.Wheneveracertificateoftaxcreditisassigned,transferred,soldor |
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| 154 | 154 | | 21otherwiseconveyed,anotarizedendorsementshallbefiledwiththedepartmentspecifying |
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| 155 | 155 | | 22thenameandaddressofthenewownerofthetaxcreditandthevalueofthecredit. |
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| 156 | 156 | | 23 3.Thetaxcreditsallowedpursuanttosections135.475to135.487maynotbe |
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| 157 | 157 | | 24claimedinadditiontoanyotherstatetaxcredits,withtheexceptionofthehistoricstructures |
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| 158 | 158 | | 25rehabilitationtaxcreditauthorizedpursuanttosections253.545to253.559,whichinsofaras |
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| 159 | 159 | | 26sections135.475to135.487areconcernedmaybeclaimedonlyinconjunctionwiththetax |
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| 160 | 160 | | 27creditallowedpursuanttosubsection4ofsection135.481.Inorderforataxpayereligiblefor |
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| 161 | 161 | | 28thehistoricstructuresrehabilitationtaxcredittoclaimthetaxcreditallowedpursuantto |
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| 162 | 162 | | 29subsection4ofsection135.481,thetaxpayermustcomplywiththerequirementsofsections |
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| 163 | 163 | | 30253.545to253.559,andinsuchcases,theamountofthetaxcreditpursuanttosubsection4of |
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| 164 | 164 | | 31section135.481shallbelimitedtothelesseroftwentypercentofthetaxpayer'seligiblecosts |
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| 165 | 165 | | 32orfortythousanddollars.Notaxpayerawardedataxcreditundersections135.475to |
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| 166 | 166 | | 33135.487fortherenovationofacriticalrevitalizationpropertyshallalsoreceiveacredit |
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| 167 | 167 | | 34undersections253.545to253.559. |
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| 168 | 168 | | 135.487.1.Toobtainanycreditallowedpursuanttosections135.475to135.487,a |
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| 169 | 169 | | 2taxpayershallsubmittothedepartment,forpreliminaryapproval,anapplicationfortax |
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| 170 | 170 | | 3credit.Thedirectorshall,uponfinalapprovalofanapplicationandpresentationof |
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| 171 | 171 | | 4acceptableproofofsubstantialcompletionofconstruction,issuethetaxpayeracertificateof |
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| 172 | 172 | | 5taxcredit.Thedirectorshallissueallcreditsallowedpursuanttosections135.475to135.487 |
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| 173 | 173 | | 6intheordertheapplicationsarereceived.Inthecaseofataxpayerotherthananowner- |
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| 174 | 174 | | 7occupant,thedirectorshallnotdelaytheissuanceofataxcreditpursuanttosections135.475 |
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| 175 | 175 | | 8to135.487untilthesaleofaresidenceatmarketrateforowner-occupancy.Ataxpayer, |
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| 176 | 176 | | HB1498 5 9taxpayerotherthananowner-occupantwhoreceivesacertificateoftaxcreditpursuantto |
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| 177 | 177 | | 10sections135.475to135.487shall,withinthirtydaysofthedateofthesaleofaresidence, |
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| 178 | 178 | | 11furnishtothedirectorsatisfactoryproofthatsuchresidencewassoldatmarketratefor |
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| 179 | 179 | | 12owner-occupancy.Ifthedirectorreasonablydeterminesthataresidencewasnotingoodfaith |
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| 180 | 180 | | 13intendedforlong-termowneroccupancy,thedirectormakerevokeanytaxcreditsissuedand |
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| 181 | 181 | | 14seekrecoveryofanytaxcreditsissuedpursuanttosection620.017. |
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| 182 | 182 | | 15 2.Thedepartmentmaycooperatewithamunicipalityoracountyinwhichaproject |
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| 183 | 183 | | 16islocatedtohelpidentifythelocationoftheproject,thetypeandeligibilityoftheproject,the |
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| 184 | 184 | | 17estimatedcostoftheprojectandthecompletiondateoftheproject. |
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| 185 | 185 | | 18 3.Thedepartmentshallestablishataxcreditapplicationprocessfortaxpayers |
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| 186 | 186 | | 19whoincurredeligiblecostsfortherenovationofacriticalrevitalizationpropertythat |
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| 187 | 187 | | 20allowsfortheevaluationofindividualpropertyapplicantsandfortheevaluationof |
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| 188 | 188 | | 21localnonprofitorganizationapplicantsthatsupportmultiplepropertieswithinthesame |
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| 189 | 189 | | 22historicdistrict.Thedepartmentshallpublishtheapplicationcycle,theevaluation |
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| 190 | 190 | | 23criteria,andtheprocessforawardandoversightafterconsultationwithstatewideand |
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| 191 | 191 | | 24localhistoricpreservationorganizations,communitydevelopers,andotherinterested |
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| 192 | 192 | | 25parties. |
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| 193 | 193 | | 26 4.Thedepartmentmaypromulgatesuchrulesorregulationsorissueadministrative |
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| 194 | 194 | | 27guidelinesasarenecessarytoadministertheprovisionsofsections135.475to135.487.No |
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| 195 | 195 | | 28ruleorportionofarulepromulgatedpursuanttotheauthorityofthissectionshallbecome |
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| 196 | 196 | | 29effectiveunlessithasbeenpromulgatedpursuanttotheprovisionsofchapter536. |
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| 197 | 197 | | 30 [4.]5.Thedepartmentshallconductannuallyacomprehensiveprogramevaluation |
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| 198 | 198 | | 31illustratingwherethetaxcreditsallowedpursuanttosections135.475to135.487arebeing |
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| 199 | 199 | | 32utilized,explainingtheeconomicimpactofsuchprogramandmakingrecommendationson |
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| 200 | 200 | | 33appropriateprogrammodificationstoensuretheprogram'ssuccess. |
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| 201 | 201 | | âś” |
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| 202 | 202 | | HB1498 6 |
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