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