| 1 | 1 | | FIRSTREGULARSESSION |
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| 2 | 2 | | HOUSEBILLNO.279 |
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| 3 | 3 | | 103RDGENERALASSEMBLY |
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| 4 | 4 | | INTRODUCEDBYREPRESENTATIVEPROUDIE. |
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| 5 | 5 | | 1135H.01I DANARADEMANMILLER,ChiefClerk |
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| 6 | 6 | | ANACT |
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| 7 | 7 | | Torepealsection135.550,RSMo,andtoenactinlieuthereofonenewsectionrelatingtotax |
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| 8 | 8 | | credits. |
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| 9 | 9 | | BeitenactedbytheGeneralAssemblyofthestateofMissouri,asfollows: |
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| 10 | 10 | | SectionA.Section135.550,RSMo,isrepealedandonenewsectionenactedinlieu |
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| 11 | 11 | | 2thereof,tobeknownassection135.550,toreadasfollows: |
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| 12 | 12 | | 135.550.1.Asusedinthissection,thefollowingtermsshallmean: |
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| 13 | 13 | | 2 (1)"Contribution",adonationofcash,stock,bondsorothermarketablesecurities,or |
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| 14 | 14 | | 3realproperty; |
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| 15 | 15 | | 4 (2)"Rapecrisiscenter",acommunity-basednonprofitrapecrisiscenter,asdefinedin |
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| 16 | 16 | | 5section455.003,locatedinthisstateandthatprovidesthetwenty-four-hourcoreservicesof |
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| 17 | 17 | | 6hospitaladvocacyandcrisishotlinesupporttosurvivorsofrapeandsexualassault; |
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| 18 | 18 | | 7 (3)"Shelterforvictimsofdomesticviolence",afacilitylocatedinthisstatewhich |
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| 19 | 19 | | 8meetsthedefinitionofashelterforvictimsofdomesticviolencepursuanttosection455.200 |
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| 20 | 20 | | 9andwhichmeetstherequirementsofsection455.220,oranonprofitorganizationestablished |
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| 21 | 21 | | 10andoperatingexclusivelyforthepurposeofsupportingashelterforvictimsofdomestic |
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| 22 | 22 | | 11violenceoperatedbythestateoroneofitspoliticalsubdivisions; |
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| 23 | 23 | | 12 (4)"Statetaxliability",inthecaseofabusinesstaxpayer,anyliabilityincurredby |
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| 24 | 24 | | 13suchtaxpayerpursuanttotheprovisionsofchapter143,chapter147,chapter148,andchapter |
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| 25 | 25 | | 14153,exclusiveoftheprovisionsrelatingtothewithholdingoftaxasprovidedforinsections |
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| 26 | 26 | | 15143.191to143.265andrelatedprovisions,andinthecaseofanindividualtaxpayer,any |
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| 27 | 27 | | 16liabilityincurredbysuchtaxpayerpursuanttotheprovisionsofchapter143; |
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| 28 | 28 | | EXPLANATION—Matterenclosedinbold-facedbrackets[thus] intheabovebillisnotenactedandis |
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| 29 | 29 | | intendedtobeomittedfromthelaw.Matterinbold-facetypeintheabovebillisproposedlanguage. 17 (5)"Taxpayer",aperson,firm,apartnerinafirm,corporationorashareholderinan |
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| 30 | 30 | | 18ScorporationdoingbusinessinthestateofMissouriandsubjecttothestateincometax |
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| 31 | 31 | | 19imposedbytheprovisionsofchapter143,oracorporationsubjecttotheannualcorporation |
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| 32 | 32 | | 20franchisetaximposedbytheprovisionsofchapter147,includinganycharitableorganization |
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| 33 | 33 | | 21whichisexemptfromfederalincometaxandwhoseMissouriunrelatedbusinesstaxable |
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| 34 | 34 | | 22income,ifany,wouldbesubjecttothestateincometaximposedunderchapter143,oran |
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| 35 | 35 | | 23insurancecompanypayinganannualtaxonitsgrosspremiumreceiptsinthisstate,orother |
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| 36 | 36 | | 24financialinstitutionpayingtaxestothestateofMissourioranypoliticalsubdivisionofthis |
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| 37 | 37 | | 25statepursuanttotheprovisionsofchapter148,oranexpresscompanywhichpaysanannual |
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| 38 | 38 | | 26taxonitsgrossreceiptsinthisstatepursuanttochapter153,oranindividualsubjecttothe |
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| 39 | 39 | | 27stateincometaximposedbytheprovisionsofchapter143. |
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| 40 | 40 | | 28 2.Ataxpayershallbeallowedtoclaimataxcreditagainstthetaxpayer'sstatetax |
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| 41 | 41 | | 29liability,inanamountequaltofiftypercentoftheamountsuchtaxpayercontributedtoa |
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| 42 | 42 | | 30shelterforvictimsofdomesticviolenceorrapecrisiscenterforallfiscalyearsendingonor |
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| 43 | 43 | | 31beforeJune30,2022,andseventypercentoftheamountsuchtaxpayercontributedtoa |
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| 44 | 44 | | 32shelterforvictimsofdomesticviolenceorrapecrisiscenterforallfiscalyearsbeginningon |
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| 45 | 45 | | 33orafterJuly1,2022. |
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| 46 | 46 | | 34 3.Theamountof[the]anytaxcreditclaimedundersubsection2,9,or10ofthis |
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| 47 | 47 | | 35sectionshallnotexceedtheamountofthetaxpayer'sstatetaxliabilityforthe[taxable] tax |
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| 48 | 48 | | 36yearthatthecreditisclaimed,andsuchtaxpayershallnotbeallowedtoclaimataxcreditin |
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| 49 | 49 | | 37excessoffiftythousanddollarsper[taxable] taxyear.However,anytaxcreditthatcannotbe |
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| 50 | 50 | | 38claimedinthe[taxable] taxyearthecontributionwasmademaybecarriedoveronlytothe |
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| 51 | 51 | | 39nextsucceedingtaxyear.Taxcreditsissuedpursuanttothissectionshallnotbeassigned, |
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| 52 | 52 | | 40transferred,orsold. |
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| 53 | 53 | | 41 4.Exceptforanyexcesscreditwhichiscarriedoverpursuanttosubsection3ofthis |
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| 54 | 54 | | 42section,ataxpayershallnotbeallowedtoclaimataxcreditundersubsection2ofthis |
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| 55 | 55 | | 43sectionunlessthetotalamountofsuchtaxpayer'scontributionorcontributionstoashelteror |
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| 56 | 56 | | 44sheltersforvictimsofdomesticviolenceorrapecrisiscenterinsuchtaxpayer's[taxable] tax |
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| 57 | 57 | | 45yearhasavalueofatleastonehundreddollars. |
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| 58 | 58 | | 46 5.Thedirectorofthedepartmentofsocialservicesshalldetermine,atleastannually, |
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| 59 | 59 | | 47whichfacilitiesinthisstatemaybeclassifiedassheltersforvictimsofdomesticviolenceand |
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| 60 | 60 | | 48rapecrisiscenters.Thedirectorofthedepartmentofsocialservicesmayrequireofafacility |
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| 61 | 61 | | 49seekingtobeclassifiedasashelterforvictimsofdomesticviolenceorrapecrisiscenter |
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| 62 | 62 | | 50whateverinformationisreasonablynecessarytomakesuchadetermination.Thedirectorof |
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| 63 | 63 | | 51thedepartmentofsocialservicesshallclassifyafacilityasashelterforvictimsofdomestic |
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| 64 | 64 | | 52violenceorrapecrisiscenterifsuchfacilitymeetsthedefinitionsetforthinsubsection1of |
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| 65 | 65 | | 53thissection. |
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| 66 | 66 | | HB279 2 54 6.Thedirectorofthedepartmentofsocialservicesshallestablishaprocedureby |
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| 67 | 67 | | 55whichataxpayercandetermineifafacilityhasbeenclassifiedasashelterforvictimsof |
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| 68 | 68 | | 56domesticviolenceorrapecrisiscenter,andbywhichsuchtaxpayercanthencontributeto |
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| 69 | 69 | | 57suchshelterforvictimsofdomesticviolenceorrapecrisiscenterandclaim[a]thetaxcredit |
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| 70 | 70 | | 58authorizedundersubsection2ofthissection. Sheltersforvictimsofdomesticviolence |
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| 71 | 71 | | 59andrapecrisiscentersshallbepermittedtodeclineacontributionfromataxpayer.The |
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| 72 | 72 | | 60cumulativeamountoftaxcreditsauthorizedundersubsection2ofthissectionwhichmay |
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| 73 | 73 | | 61beclaimedbyallthetaxpayerscontributingtosheltersforvictimsofdomesticviolenceand |
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| 74 | 74 | | 62rapecrisiscentersinanyonefiscalyearshallnotexceedtwomilliondollarsforallfiscal |
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| 75 | 75 | | 63yearsendingonorbeforeJune30,2022.ForallfiscalyearsbeginningonorafterJuly1, |
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| 76 | 76 | | 642022,thereshallbenolimitimposedonthecumulativeamountoftaxcreditsthatmaybe |
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| 77 | 77 | | 65claimedbyalltaxpayerscontributingtosheltersforvictimsofdomesticviolenceandrape |
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| 78 | 78 | | 66crisiscentersundertheprovisionsofthissection. |
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| 79 | 79 | | 67 7.ForallfiscalyearsendingonorbeforeJune30,2022,thedirectorofthe |
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| 80 | 80 | | 68departmentofsocialservicesshallestablishaprocedurebywhich,fromthebeginningofthe |
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| 81 | 81 | | 69fiscalyearuntilsomepointintimelaterinthefiscalyeartobedeterminedbythedirectorof |
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| 82 | 82 | | 70thedepartmentofsocialservices,thecumulativeamountoftaxcreditsauthorizedunder |
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| 83 | 83 | | 71subsection2ofthissectionareequallyapportionedamongallfacilitiesclassifiedasshelters |
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| 84 | 84 | | 72forvictimsofdomesticviolenceandrapecrisiscenters.Ifashelterforvictimsofdomestic |
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| 85 | 85 | | 73violenceorrapecrisiscenterfailstouseall,orsomepercentagetobedeterminedbythe |
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| 86 | 86 | | 74directorofthedepartmentofsocialservices,ofitsapportionedtaxcreditsduringthis |
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| 87 | 87 | | 75predeterminedperiodoftime,thedirectorofthedepartmentofsocialservicesmay |
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| 88 | 88 | | 76reapportiontheseunusedtaxcreditstothosesheltersforvictimsofdomesticviolenceand |
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| 89 | 89 | | 77rapecrisiscentersthathaveusedall,orsomepercentagetobedeterminedbythedirectorof |
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| 90 | 90 | | 78thedepartmentofsocialservices,oftheirapportionedtaxcreditsduringthispredetermined |
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| 91 | 91 | | 79periodoftime.Thedirectorofthedepartmentofsocialservicesmayestablishmorethanone |
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| 92 | 92 | | 80periodoftimeandreapportionmorethanonceduringeachfiscalyear.Tothemaximum |
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| 93 | 93 | | 81extentpossible,thedirectorofthedepartmentofsocialservicesshallestablishtheprocedure |
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| 94 | 94 | | 82describedinthissubsectioninsuchamannerastoensurethattaxpayerscanclaimallthetax |
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| 95 | 95 | | 83creditspossibleuptothecumulativeamountoftaxcreditsavailableforthefiscalyear. |
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| 96 | 96 | | 84 8.Exceptasotherwiseprovided,theprovisionsofthissectionshallbecome |
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| 97 | 97 | | 85effectiveJanuary1,2000,andshallapplytoalltaxyearsafterDecember31,1999. |
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| 98 | 98 | | 86 9.ForalltaxyearsbeginningonorafterJanuary1,2026,inadditiontoallother |
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| 99 | 99 | | 87taxcreditsauthorizedunderthissection,ataxpayershallbeallowedtoclaimacredit |
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| 100 | 100 | | 88againstthetaxpayer'sstatetaxliabilityinanamountequaltoonethousanddollarsif |
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| 101 | 101 | | 89suchtaxpayerhasconvertedabandonedproperty,asthattermisdefinedundersection |
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| 102 | 102 | | HB279 3 90447.700,intoanoperationalshelterforvictimsofdomesticviolenceinthetaxyearfor |
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| 103 | 103 | | 91whichthecreditissought. |
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| 104 | 104 | | 92 10.ForalltaxyearsbeginningonorafterJanuary1,2026,inadditiontoall |
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| 105 | 105 | | 93othertaxcreditsauthorizedunderthissection,ataxpayershallbeallowedtoclaima |
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| 106 | 106 | | 94creditagainstthetaxpayer'sstatetaxliabilityinanamountequaltofivehundred |
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| 107 | 107 | | 95dollarsifthetaxpayerhasrentedresidentialrealestatetoavictimofdomesticviolence, |
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| 108 | 108 | | 96asthattermisdefinedundersection455.010,inthetaxyearforwhichthecreditis |
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| 109 | 109 | | 97sought. |
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| 110 | 110 | | 98 11.Thedepartmentofsocialservicesandthedepartmentofrevenuemayjointly |
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| 111 | 111 | | 99promulgateallnecessaryrulesandregulationsfortheadministrationofsubsections9 |
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| 112 | 112 | | 100and10ofthissection.Anyruleorportionofarule,asthattermisdefinedinsection |
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| 113 | 113 | | 101536.010,thatiscreatedundertheauthoritydelegatedinthissectionshallbecome |
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| 114 | 114 | | 102effectiveonlyifitcomplieswithandissubjecttoalloftheprovisionsofchapter536and, |
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| 115 | 115 | | 103ifapplicable,section536.028.Thissectionandchapter536arenonseverableandifany |
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| 116 | 116 | | 104ofthepowersvestedwiththegeneralassemblypursuanttochapter536toreview,to |
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| 117 | 117 | | 105delaytheeffectivedate,ortodisapproveandannularulearesubsequentlyheld |
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| 118 | 118 | | 106unconstitutional,thenthegrantofrulemakingauthorityandanyruleproposedor |
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| 119 | 119 | | 107adoptedafterAugust28,2025,shallbeinvalidandvoid. |
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| 120 | 120 | | âś” |
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| 121 | 121 | | HB279 4 |
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