FIRSTREGULARSESSION
[PERFECTED]
HOUSECOMMITTEESUBSTITUTEFOR
HOUSEBILLNO.326
103RDGENERALASSEMBLY
0745H.02P JOSEPHENGLER,ChiefClerk
ANACT
Torepealsections67.3000,67.3005,135.341,135.621,and135.647,RSMo,andtoenactin
lieuthereoffivenewsectionsrelatingtotaxcredits.
BeitenactedbytheGeneralAssemblyofthestateofMissouri,asfollows:
SectionA.Sections67.3000,67.3005,135.341,135.621,and135.647,RSMo,are
2repealedandfivenewsectionsenactedinlieuthereof,tobeknownassections67.3000,
367.3005,135.341,135.621,and135.647,toreadasfollows:
67.3000.1.Asusedinthissectionandsection67.3005,thefollowingwordsshall
2mean:
3 (1)"Activemember",anorganizationlocatedinthestateofMissouriwhichsolicits
4andservicessportsevents,sportsorganizations,andothertypesofsports-relatedactivitiesin
5thatcommunity;
6 (2)"Applicant"or"applicants",oneormorecertifiedsponsors,endorsingcounties,
7endorsingmunicipalities,oralocalorganizingcommittee,actingindividuallyorcollectively;
8 (3)"Certifiedsponsor"or"certifiedsponsors",anonprofitorganizationwhichisan
9activememberofthe[NationalAssociationofSportsCommissions] SportsEventsand
10TourismAssociation;
11 (4)"Department",theMissouridepartmentofeconomicdevelopment;
12 (5)"Director",thedirectorofrevenue;
13 (6)["Eligiblecosts"shallinclude:
14 (a)Costsnecessaryforconductingthesportingevent;
15 (b)Costsrelatingtothepreparationsnecessaryfortheconductofthesportingevent;
16and
EXPLANATION—Matterenclosedinbold-facedbrackets[thus] intheabovebillisnotenactedandis
intendedtobeomittedfromthelaw.Matterinbold-facetypeintheabovebillisproposedlanguage. 17 (c)Anapplicant'spledgedobligationstothesiteselectionorganizationasevidenced
18bythesupportcontractforthesportingeventincluding,butnotlimitedto,bidfeesand
19financialguarantees.
20
21Eligiblecostsshallnotincludeanycostassociatedwiththerehabilitationorconstructionof
22anyfacilitiesusedtohostthesportingeventordirectpaymentstoafor-profitsiteselection
23organization,butmayincludecostsassociatedwiththeretrofittingofafacilitynecessaryto
24accommodatethesportingevent;
25 (7)]"Eligibledonation",donationsreceived,byacertifiedsponsororlocalorganizing
26committee,fromataxpayerthatmayincludecash,publiclytradedstocksandbonds,andreal
27estatethatwillbevaluedanddocumentedaccordingtorulespromulgatedbythedepartment.
28Suchdonationsshallbeusedsolelytoprovidefundingtoattractsportingeventstothisstate;
29 [(8)](7)"Endorsingmunicipality"or"endorsingmunicipalities",anycity,town,
30incorporatedvillage,orcountythatcontainsasiteselectedbyasiteselectionorganizationfor
31oneormoresportingevents;
32 [(9)](8)"Joinderagreement",anagreemententeredintobyoneormoreapplicants,
33actingindividuallyorcollectively,andasiteselectionorganizationsettingoutrepresentations
34andassurancesbyeachapplicantinconnectionwiththeselectionofasiteinthisstateforthe
35locationofasportingevent;
36 [(10)] (9)"Joinderundertaking",anagreemententeredintobyoneormore
37applicants,actingindividuallyorcollectively,andasiteselectionorganizationthateach
38applicantwillexecuteajoinderagreementintheeventthatthesiteselectionorganization
39selectsasiteinthisstateforasportingevent;
40 [(11)](10)"Localorganizingcommittee",anonprofitcorporationoritssuccessorin
41interestthat:
42 (a)Hasbeenauthorizedbyoneormorecertifiedsponsors,endorsingmunicipalities,
43orendorsingcounties,actingindividuallyorcollectively,topursueanapplicationandbidon
44itsortheapplicant'sbehalftoasiteselectionorganizationforselectionasthehostofoneor
45moresportingevents;or
46 (b)Withtheauthorizationofoneormorecertifiedsponsors,endorsing
47municipalities,orendorsingcounties,actingindividuallyorcollectively,executesan
48agreementwithasiteselectionorganizationregardingabidtohostoneormoresporting
49events;
50 (11)"Registeredparticipant",anindividualwhoisregisteredtocompeteina
51sportingevent,oranathlete,coach,orotherindividualwhoispartofateam'sofficial
52contingentwithanofficialcapacityforsuchsportingevent;
HCSHB326 2 53 (12)"Siteselectionorganization",theNationalCollegiateAthleticAssociation
54(NCAA);anNCAAmemberconference,university,orinstitution;theNationalAssociation
55ofIntercollegiateAthletics(NAIA);theUnitedStatesOlympic&ParalympicCommittee
56[(USOC)] (USOPC); anationalgoverningbody(NGB)orinternationalfederationofasport
57recognizedbythe[USOC] USOPC; theUnitedStatesGolfAssociation(USGA);theUnited
58StatesTennisAssociation(USTA);theAmateurAthleticUnion(AAU);theNational
59ChristianCollegeAthleticAssociation(NCCAA);theNationalJuniorCollegeAthletic
60Association(NJCAA);theUnitedStatesSportsSpecialtyAssociation(USSSA);anyrights
61holdermemberofthe[NationalAssociationofSportsCommissions(NASC)] SportsEvents
62andTourismAssociation(SportsETA);othermajorregional,national,andinternational
63sportsassociations,andamateurorganizationsthatpromote,organize,oradministersporting
64gamesorcompetitions;orothermajorregional,national,andinternationalorganizationsthat
65promoteororganizesportingevents;
66 (13)"Sportingevent"or"sportingevents",anamateur,collegiate,orOlympic
67sportingeventthatiscompetitivelybidorisawardedbyasiteselectionorganization;
68 (14)"Supportcontract"or"supportcontracts",aneventawardnotification,joinder
69undertaking,joinderagreement,orcontractexecutedbyanapplicantandasiteselection
70organization;
71 (15)"Taxcredit"or"taxcredits",acreditorcreditsissuedbythedepartmentagainst
72thetaxotherwisedueunderchapter143or148,excludingwithholdingtaximposedunder
73sections143.191to143.265;
74 (16)"Taxpayer",anyofthefollowingindividualsorentitieswhomakeaneligible
75donation:
76 (a)Aperson,firm,partnerinafirm,corporation,orashareholderinanScorporation
77doingbusinessinthestateofMissouriandsubjecttothestateincometaximposedunder
78chapter143;
79 (b)Acorporationsubjecttotheannualcorporationfranchisetaximposedunder
80chapter147;
81 (c)Aninsurancecompanypayinganannualtaxonitsgrosspremiumreceiptsinthis
82state;
83 (d)AnyotherfinancialinstitutionpayingtaxestothestateofMissouriorany
84politicalsubdivisionofthisstateunderchapter148;
85 (e)Anindividualsubjecttothestateincometaximposedunderchapter143;
86 (f)Anycharitableorganizationwhichisexemptfromfederalincometaxandwhose
87Missouriunrelatedbusinesstaxableincome,ifany,wouldbesubjecttothestateincometax
88imposedunderchapter143.
HCSHB326 3 89 2.Anapplicantmaysubmitacopyofasupportcontractforasportingeventtothe
90department.Withinsixtydaysofreceiptofthesportingeventsupportcontract,the
91departmentmayreviewtheapplicant'ssupportcontractandcertifysuchsupportcontractifit
92complieswiththerequirementsofthissection.Uponcertificationofthesupportcontractby
93thedepartment,theapplicantmaybeauthorizedtoreceivethetaxcreditundersubsection4of
94thissection.
95 3.Nomorethanninetydaysfollowingtheconclusionofthesportingevent,the
96applicantshallsubmit[eligiblecostsanddocumentationofthecostsevidencedbyreceipts,
97paidinvoices,eventsettlements,orotherdocumentationinamannerprescribedbythe
98department.Eligiblecostsmaybepaidbytheapplicantoranentitycohostingtheeventwith
99theapplicant] aticketsalesorboxofficestatementverifyingthetotalnumberoftickets
100soldforsuchevent,or,ifsucheventwasparticipant-based,alistofallregistered
101participants.
102 4.(1)[Nolaterthansevendaysfollowingtheconclusionofthesportingevent,the
103department,inconsultationwiththedirector,shalldeterminethetotalnumberofticketssold
104atfacevalueforsucheventor,ifsucheventwasparticipant-basedanddidnotselladmission
105tickets,thetotalnumberofpaidparticipantregistrations.
106 (2)] Nolaterthansixtydaysfollowingthereceiptof[eligiblecostsand]
107documentationof[suchcosts] ticketsalesorregisteredparticipantsfromtheapplicant
108asrequiredinsubsection3ofthissection,thedepartmentshall,exceptforthelimitations
109undersubsection5ofthissection,issueacertificateforarefundabletaxcredittothe
110applicantfor[theleastof]:
111 (a)[Onehundredpercentofeligiblecostsincurredbytheapplicant;
112 (b)]Anamountequalto[five] sixdollarsforeveryadmissionticketsoldtosuch
113event;or
114 [(c)](b)Anamountequalto[ten]twelvedollarsforevery[paid] registered
115participant[registration] ifsucheventwasparticipant-based[anddidnotselladmission
116tickets].
117
118Thecalculationsunderparagraphs[(b)](a)and[(c)](b)ofthissubdivisionshallusethe
119actualnumberofticketssoldor[registrationspaid]registeredparticipants, notanestimated
120amount.
121 (2)Thedepartmentofrevenueshallissuearefundoftherefundabletaxcreditto
122theapplicantwithinninetydaysoftheapplicant'ssubmissionofavalidtaxcredit
123certificateissuedinaccordancewithsubdivision(1)ofthissubsection.Notwithstanding
124anyprovisionoflawtothecontrary,thismayincludearefundissuedinadvanceofthe
125closeofthetaxperiodtowhichthetaxcreditapplies.
HCSHB326 4 126 (3)Taxcreditsauthorizedbythissectionmaybeclaimedagainsttaxesimposedby
127chapters143and148[andshallbeclaimedwithinoneyearofthecloseofthetaxyearfor
128whichthecreditswereissued]. Taxcreditsauthorizedbythissection[may] shallnotbe
129transferred,sold,orassigned[byfilinganotarizedendorsementthereofwiththedepartment
130thatnamesthetransferee,theamountoftaxcredittransferred,andthevaluereceivedforthe
131credit,aswellasanyotherinformationreasonablyrequestedbythedepartment].
132Notwithstandinganyprovisionoflawtothecontrary,taxcreditsauthorizedbythis
133sectionmayberefundedatanytimefollowingissuance,evenpriortothecloseofthetax
134periodforwhichthecreditswereissued.Anerroneous,excessive,orimproperrefund
135ofthesetaxcreditsshallbeconsideredanunderpaymentoftaxonthedatemade.Ifany
136applicantisissuedtaxcreditspursuanttothissectionthatarerefundedtosuch
137applicant,butthedepartmentofrevenuelaterdeterminesthattheapplicantreceiving
138thecreditsowesorowedtaxesthatwerenotpaidforthetaxyearforwhichthetax
139creditwasissued,suchapplicantshallpaytothedepartmentofrevenuetheapplicant's
140taxliabilitystilldue,includinganyunderpaymentcausedbytheerroneous,excessive,or
141improperrefundofthesetaxcredits.Thedepartmentofrevenuemaypromulgatesuch
142rulesasarenecessarytoadministersuchclawbackprovisionsunderthissubdivision.
143 5.Innoeventshalltheamountoftaxcreditsissuedbythedepartmentunder
144subsection4ofthissectionexceed[three] sixmilliondollarsinanyfiscalyear.Forallevents
145locatedwithinthefollowingcounties,thetotalamountoftaxcreditsissuedshallnotexceed
146[two]fivemillion[seven] fivehundredthousanddollarsinanyfiscalyear:
147 (1)Acountywithacharterformofgovernmentandwithmorethansixhundred
148thousandinhabitants;or
149 (2)Acitynotwithinacounty.
150 6.Anapplicantshallprovideanyinformationnecessaryasdeterminedbythe
151departmentforthedepartmentandthedirectortofulfillthedutiesrequiredbythissection.At
152anytimeupontherequestofthestateofMissouri,acertifiedsponsorshallsubjectitselftoan
153auditconductedbythestate.
154 7.Thissectionshallnotbeconstruedascreatingorrequiringastateguaranteeof
155obligationsimposedonanendorsingmunicipalityunderasupportcontractoranyother
156agreementrelatingtohostingoneormoresportingeventsinthisstate.
157 8.Thedepartmentshallonlycertifyanapplicant'ssupportcontractforasporting
158eventinwhichthesiteselectionorganizationhasyettoselectalocationforthesportingevent
159asofDecember1,2012.Nosupportcontractshallbecertifiedunlessthesiteselection
160organizationhaschosentousealocationinthisstatefromcompetitivebids,atleastoneof
161whichwasabidforalocationoutsideofthisstate,exceptthatcompetitivebidsshallnotbe
162requiredforanypreviously-awardedeventwhosesiteselectionorganizationextendsits
HCSHB326 5 163contractualagreementwiththeevent'scertifiedsponsororforany[post-season] neutral-site
164collegiate[footballgameorotherneutral-site] gamewithatleastoneout-of-stateteam.
165SupportcontractsshallnotbecertifiedbythedepartmentafterAugust28,[2025] 2032,
166providedthatthesupportcontractsmaybecertifiedonorpriortoAugust28,[2025] 2032,for
167sportingeventsthatwillbeheldaftersuchdate.
168 9.Thedepartmentmaypromulgaterulesasnecessarytoimplementtheprovisionsof
169thissection.Anyruleorportionofarule,asthattermisdefinedinsection536.010,thatis
170createdundertheauthoritydelegatedinthissectionshallbecomeeffectiveonlyifitcomplies
171withandissubjecttoalloftheprovisionsofchapter536and,ifapplicable,section536.028.
172Thissectionandchapter536arenonseverableandifanyofthepowersvestedwiththe
173generalassemblypursuanttochapter536toreview,todelaytheeffectivedate,orto
174disapproveandannularulearesubsequentlyheldunconstitutional,thenthegrantof
175rulemakingauthorityandanyruleproposedoradoptedafterAugust28,2013,shallbeinvalid
176andvoid.
177 10.Therepealandreenactmentofsubsection8ofthissectionshallbecome
178effectiveAugust28,2025,andtherepealandreenactmentoftheremainderofthe
179provisionsofthissectionshallbecomeeffectiveJuly1,2026,andshallapplyonlytotax
180creditsissuedonorafterJuly1,2026.
67.3005.1.ForalltaxyearsbeginningonorafterJanuary1,2013,anytaxpayershall
2beallowedacreditagainstthetaxesotherwisedueunderchapter143,147,or148,excluding
3withholdingtaximposedbysections143.191to143.265,inanamountequaltofiftypercent
4oftheamountofaneligibledonation,subjecttotherestrictionsinthissection.Theamount
5ofthetaxcreditclaimedshallnotexceedtheamountofthetaxpayer'sstateincometax
6liabilityinthetaxyearforwhichthecreditisclaimed.Anyamountofcreditthatthetaxpayer
7isprohibitedbythissectionfromclaiminginataxyearshallnotberefundable,butmaybe
8carriedforwardtoanyofthetaxpayer'stwosubsequenttaxyears.
9 2.Toclaimthecreditauthorizedinthissection,acertifiedsponsororlocalorganizing
10committeeshallsubmittothedepartmentanapplicationforthetaxcreditauthorizedbythis
11sectiononbehalfoftaxpayers.Thedepartmentshallverifythattheapplicanthassubmitted
12thefollowingitemsaccuratelyandcompletely:
13 (1)Avalidapplicationintheformandformatrequiredbythedepartment;
14 (2)Astatementattestingtotheeligibledonationreceived,whichshallincludethe
15nameandtaxpayeridentificationnumberoftheindividualmakingtheeligibledonation,the
16amountoftheeligibledonation,andthedatetheeligibledonationwasreceived;and
17 (3)Paymentfromthecertifiedsponsororlocalorganizingcommitteeequaltothe
18valueofthetaxcreditforwhichapplicationismade.
19
HCSHB326 6 20Ifthecertifiedsponsororlocalorganizingcommitteeapplyingforthetaxcreditmeetsall
21criteriarequiredbythissubsection,thedepartmentshallissueacertificateintheappropriate
22amount.
23 3.Taxcreditsissuedunderthissectionmaybeassigned,transferred,sold,or
24otherwiseconveyed,andthenewownerofthetaxcreditshallhavethesamerightsinthe
25creditasthetaxpayer.Wheneveracertificateisassigned,transferred,sold,orotherwise
26conveyed,anotarizedendorsementshallbefiledwiththedepartmentspecifyingthename
27andaddressofthenewownerofthetaxcreditorthevalueofthecredit.Innoeventshallthe
28amountoftaxcreditsissuedbythedepartmentunderthissectionexceed[tenmillion] five
29hundredthousanddollarsinanyfiscalyear.
30 4.Thedepartmentshallpromulgaterulestoimplementtheprovisionsofthissection.
31Anyruleorportionofarule,asthattermisdefinedinsection536.010,thatiscreatedunder
32theauthoritydelegatedinthissectionshallbecomeeffectiveonlyifitcomplieswithandis
33subjecttoalloftheprovisionsofchapter536and,ifapplicable,section536.028.Thissection
34andchapter536arenonseverableandifanyofthepowersvestedwiththegeneralassembly
35pursuanttochapter536toreview,todelaytheeffectivedate,ortodisapproveandannula
36rulearesubsequentlyheldunconstitutional,thenthegrantofrulemakingauthorityandany
37ruleproposedoradoptedafterAugust28,2013,shallbeinvalidandvoid.
38 5.Undersection23.253oftheMissourisunsetact:
39 (1)Theprovisionsofthenewprogramauthorizedunderthissectionandsection
4067.3000[andunderthissection] shallautomaticallysunsetsixyearsafterAugust28,[2019]
412026, unlessreauthorizedbyanactofthegeneralassembly;and
42 (2)Ifsuchprogramisreauthorized,theprogramauthorizedunderthissectionand
43section67.3000[andunderthissection] shallautomaticallysunsettwelveyearsafterthe
44effectivedateofthereauthorizationofthesesections;and
45 (3)Section67.3000andthissectionshallterminateonSeptemberfirstofthecalendar
46yearimmediatelyfollowingthecalendaryearinwhichtheprogramauthorizedunderthese
47sectionsissunset.
48 6.Therepealandreenactmentofsubsection5ofthissectionshallbecome
49effectiveAugust28,2025,andtherepealandreenactmentoftheremainderofthe
50provisionsofthissectionshallbecomeeffectiveJuly1,2026,andshallapplyonlytotax
51creditsissuedonorafterJuly1,2026.
135.341.1.Asusedinthissection,thefollowingtermsshallmean:
2 (1)"CASA",anentitywhichreceivesfundingfromthecourt-appointedspecial
3advocatefundestablishedundersection476.777,includinganassociationbasedinthisstate,
4affiliatedwithanationalassociation,organizedtoprovidesupporttoentitiesreceiving
5fundingfromthecourt-appointedspecialadvocatefund;
HCSHB326 7 6 (2)"Childadvocacycenters",theregionalchildassessmentcenterslistedin
7subsection2ofsection210.001,includinganassociationbasedinthisstate,affiliatedwitha
8nationalassociation,andorganizedtoprovidesupporttoentitieslistedinsubsection2of
9section210.001;
10 (3)"Contribution",theamountofdonationtoaqualifiedagency;
11 (4)"Crisiscarecenter",entitiescontractedwiththisstatewhichprovidetemporary
12careforchildrenwhoseagerangesfrombirththroughseventeenyearsofagewhoseparents
13orguardianareexperiencinganunexpectedandunstableorseriousconditionthatrequires
14immediateactionresultinginshort-termcare,usuallythreetofivecontinuous,uninterrupted
15days,forchildrenwhomaybeatriskforchildabuse,neglect,orinanemergencysituation;
16 (5)"Department",thedepartmentofrevenue;
17 (6)"Director",thedirectorofthedepartmentofrevenue;
18 (7)"Qualifiedagency",CASA,childadvocacycenters,oracrisiscarecenter;
19 (8)"Taxliability",thetaxdueunderchapter143otherthantaxeswithheldunder
20sections143.191to143.265.
21 2.ForalltaxyearsbeginningonorafterJanuary1,2013,ataxcreditmaybeclaimed
22inanamountequaltouptofiftypercentofaverifiedcontributiontoaqualifiedagencyand
23shallbenamedthechampionforchildrentaxcredit.Theminimumamountofanytaxcredit
24issuedshallnotbelessthanfiftydollarsandshallbeappliedtotaxesdueunderchapter143,
25excludingsections143.191to143.265.Acontributionverificationshallbeissuedtothe
26taxpayerbytheagencyreceivingthecontribution.Suchcontributionverificationshall
27includethetaxpayer'sname,SocialSecuritynumber,amountoftaxcredit,amountof
28contribution,thenameandaddressoftheagencyreceivingthecredit,andthedatethe
29contributionwasmade.Thetaxcreditprovidedunderthissubsectionshallbeinitiallyfiled
30fortheyearinwhichtheverifiedcontributionismade.
31 3.Thecumulativeamountofthetaxcreditsredeemedshallnotexceedonemillion
32dollarsforallfiscalyearsendingonorbeforeJune30,2019,andonemillionfivehundred
33thousanddollarsforallfiscalyearsbeginningonorafterJuly1,2019.Theamountavailable
34shallbeequallydividedamongthethreequalifiedagencies:CASA,childadvocacycenters,
35orcrisiscarecenters,tobeusedtowardstaxcreditsissued.Intheeventtaxcreditsclaimed
36underoneagencydonottotaltheallocatedamountforthatagency,theunusedportionforthat
37agencywillbemadeavailabletotheremainingagenciesequally.Intheeventthetotal
38amountoftaxcreditsclaimedforanyoneagencyexceedstheamountavailableforthat
39agency,theamountredeemedshallandwillbeapportionedequallytoalleligibletaxpayers
40claimingthecreditunderthatagency.
41 4.PriortoDecemberthirty-firstofeachyear,eachqualifiedagencyshallapplytothe
42departmentofsocialservicesinordertoverifytheirqualifiedagencystatus.Upona
HCSHB326 8 43determinationthattheagencyiseligibletobeaqualifiedagency,thedepartmentofsocial
44servicesshallprovidealetterofeligibilitytosuchagency.NolaterthanFebruaryfirstof
45eachyear,thedepartmentofsocialservicesshallprovidealistofqualifiedagenciestothe
46departmentofrevenue.Alltaxcreditapplicationstoclaimthechampionforchildrentax
47creditshallbefiledbetweenJulyfirstandAprilfifteenthofeachfiscalyear,orasdirected
48bysection143.851. Ataxpayershallapplyforthechampionforchildrentaxcreditby
49attachingacopyofthecontributionverificationprovidedbyaqualifiedagencytosuch
50taxpayer'sincometaxreturn.
51 5.Anyamountoftaxcreditwhichexceedsthetaxdueorwhichisappliedforand
52otherwiseeligibleforissuancebutnotissuedshallnotberefundedbutmaybecarriedoverto
53anysubsequenttaxyear,nottoexceedatotaloffiveyears.
54 6.Taxcreditsmaynotbeassigned,transferredorsold.
55 7.[(1)]Intheeventafullorpartialcreditdenial,dueto[lackofavailablefunds] the
56cumulativemaximumamountofcreditsbeingredeemedforthefiscalyear, causes[a
57balance-duenotice] anincometaxbalanceduetobe[generatedbythedepartmentof
58revenue,oranyotherredeemingagency] owedtothestatebythetaxpayer, thetaxpayer
59[will]shallnotbeheldliableforanyadditiontotax,penalty, orinterestonthatincometax
60balancedue,providedthebalanceispaid,orapprovedpaymentarrangementshavebeen
61made,withinsixtydaysfromissuanceofthenoticeofcreditdenial.
62 [(2)Intheeventthebalanceisnotpaidwithinsixtydaysfromthenoticeofdenial,
63theremainingbalanceshallbedueandpayableundertheprovisionsofchapter143.]
64 8.Thedepartmentmaypromulgatesuchrulesorregulationsasarenecessaryto
65administertheprovisionsofthissection.Anyruleorportionofarule,asthattermisdefined
66insection536.010,thatiscreatedundertheauthoritydelegatedinthissectionshallbecome
67effectiveonlyifitcomplieswithandissubjecttoalloftheprovisionsofchapter536and,if
68applicable,section536.028.Thissectionandchapter536arenonseverableandifanyofthe
69powersvestedwiththegeneralassemblypursuanttochapter536toreview,todelaythe
70effectivedate,ortodisapproveandannularulearesubsequentlyheldunconstitutional,then
71thegrantofrulemakingauthorityandanyruleproposedoradoptedafterAugust28,2013,
72shallbeinvalidandvoid.
73 9.Pursuanttosection23.253,oftheMissourisunsetact:
74 (1)Theprogramauthorizedunderthissectionshallbereauthorizedasof[December
7531,2019] August28,2025, andshallexpireonDecember31,[2025] 2032, unless
76reauthorizedbythegeneralassembly;and
77 (2)ThissectionshallterminateonSeptemberfirstofthecalendaryearimmediately
78followingthecalendaryearinwhichtheprogramauthorizedunderthissectionissunset;and
HCSHB326 9 79 (3)Theprovisionsofthissubsectionshallnotbeconstruedtolimitorinanyway
80impairthedepartment'sabilitytoredeemtaxcreditsauthorizedonorbeforethedatethe
81programauthorizedunderthissectionexpiresorataxpayer'sabilitytoredeemsuchcredits.
82 10.BeginningonMarch29,2013,anyverifiedcontributiontoaqualifiedagency
83madeonorafterJanuary1,2013,shallbeeligiblefortaxcreditsasprovidedbythissection.
135.621.1.Asusedinthissection,thefollowingtermsmean:
2 (1)"Contribution",adonationofcash,stock,bonds,othermarketablesecurities,or
3realproperty;
4 (2)"Department",thedepartmentofsocialservices;
5 (3)"Diaperbank",anationaldiaperbankoranonprofitentitylocatedinthisstate
6establishedandoperatingprimarilyforthepurposeofcollectingorpurchasingdisposable
7diapersorotherhygieneproductsforinfants,children,orincontinentadultsandthatregularly
8distributessuchdiapersorotherhygieneproductsthroughtwoormoreschools,healthcare
9facilities,governmentalagencies,orothernonprofitentitiesforeventualdistributionto
10individualsfreeofcharge;
11 (4)"Nationaldiaperbank",anonprofitentitylocatedinthisstatethatmeetsthe
12followingcriteria:
13 (a)Collects,purchases,warehouses,andmanagesacommunityinventoryof
14disposablediapersorotherhygieneproductsforinfants,children,orincontinentadults;
15 (b)Regularlydistributesaconsistentandreliablesupplyofsuchdiapersor
16otherhygieneproductsthroughtwoormoreschools,healthcarefacilities,
17governmentalagencies,orothernonprofitentitiesforeventualdistributionto
18individualsfreeofcharge,withtheintentionofreducingdiaperneed;and
19 (c)Isamemberofanationalnetworkorganizationservingallfiftystates
20throughwhichcertificationdemonstratesnonprofitbestpractices,data-drivenprogram
21design,andequitabledistributionfocusedonbestservinginfants,children,and
22incontinentadults;
23 (5)"Taxcredit",acreditagainstthetaxotherwisedueunderchapter143,excluding
24withholdingtaximposedundersections143.191to143.265,orotherwisedueunderchapter
25148or153;
26 [(5)](6)"Taxpayer",aperson,firm,partnerinafirm,corporation,orshareholderin
27anScorporationdoingbusinessinthestateofMissouriandsubjecttothestateincometax
28imposedunderchapter143;aninsurancecompanypayinganannualtaxonitsgrosspremium
29receiptsinthisstate;anyotherfinancialinstitutionpayingtaxestothestateofMissourior
30anypoliticalsubdivisionofthisstateunderchapter148;anexpresscompanythatpaysan
31annualtaxonitsgrossreceiptsinthisstateunderchapter153;anindividualsubjecttothe
32stateincometaxunderchapter143;oranycharitableorganizationthatisexemptfromfederal
HCSHB326 10 33incometaxandwhoseMissouriunrelatedbusinesstaxableincome,ifany,wouldbesubjectto
34thestateincometaximposedunderchapter143.
35 2.ForallfiscalyearsbeginningonorafterJuly1,2019,ataxpayershallbeallowed
36toclaimataxcreditagainstthetaxpayer'sstatetaxliabilityinanamountequaltofiftypercent
37oftheamountofsuchtaxpayer'scontributionstoadiaperbank.
38 3.Theamountofthetaxcreditclaimedshallnotexceedtheamountofthetaxpayer's
39statetaxliabilityforthetaxyearforwhichthecreditisclaimed,andsuchtaxpayershallnot
40beallowedtoclaimataxcreditinexcessoffiftythousanddollarspertaxyear.However,any
41taxcreditthatcannotbeclaimedinthetaxyearthecontributionwasmademaybecarried
42overonlytothenextsubsequenttaxyear.Notaxcreditissuedunderthissectionshallbe
43assigned,transferred,orsold.
44 4.Exceptforanyexcesscreditthatiscarriedoverundersubsection3ofthissection,
45notaxpayershallbeallowedtoclaimataxcreditunlessthetaxpayercontributesatleastone
46hundreddollarstooneormorediaperbanksduringthetaxyearforwhichthecreditis
47claimed.
48 5.Thedepartmentshalldetermine,atleastannually,whichentitiesinthisstate
49qualifyasdiaperbanks.Thedepartmentmayrequireofanentityseekingtobeclassifiedasa
50diaperbankanyinformationwhichisreasonablynecessarytomakesuchadetermination.
51Thedepartmentshallclassifyanentityasadiaperbankifsuchentitysatisfiesthedefinition
52undersubsection1ofthissection.
53 6.Thedepartmentshallestablishaprocedurebywhichataxpayercandetermineifan
54entityhasbeenclassifiedasadiaperbank.
55 7.Diaperbanksmaydeclineacontributionfromataxpayer.
56 8.Thecumulativeamountoftaxcreditsthatmaybeclaimedbyallthetaxpayers
57contributingtodiaperbanksinanyonefiscalyearshallnotexceedfivehundredthousand
58dollars.Taxcreditsshallbeissuedintheordercontributionsarereceived.Iftheamountof
59taxcreditsredeemedinataxyearislessthanfivehundredthousanddollars,thedifference
60shallbeaddedtothecumulativelimitcreatedunderthissubsectionforthenextfiscalyear
61andcarriedovertosubsequentfiscalyearsuntilclaimed.
62 9.Thedepartmentshallestablishaprocedurebywhich,fromthebeginningofthe
63fiscalyearuntilsomepointintimelaterinthefiscalyeartobedeterminedbythedepartment,
64thecumulativeamountoftaxcreditsareequallyapportionedamongallentitiesclassifiedas
65diaperbanks.Ifadiaperbankfailstouseall,orsomepercentagetobedeterminedbythe
66department,ofitsapportionedtaxcreditsduringthispredeterminedperiodoftime,the
67departmentmayreapportionsuchunusedtaxcreditstodiaperbanksthathaveusedall,or
68somepercentagetobedeterminedbythedepartment,oftheirapportionedtaxcreditsduring
69thispredeterminedperiodoftime.Thedepartmentmayestablishmultipleperiodseachfiscal
HCSHB326 11 70yearandreapportionaccordingly.Tothemaximumextentpossible,thedepartmentshall
71establishtheproceduredescribedunderthissubsectioninsuchamannerastoensurethat
72taxpayerscanclaimasmanyofthetaxcreditsaspossible,uptothecumulativelimitcreated
73undersubsection8ofthissection.
74 10.Eachdiaperbankshallprovideinformationtothedepartmentconcerningthe
75identityofeachtaxpayermakingacontributionandtheamountofthecontribution.The
76departmentshallprovidetheinformationtothedepartmentofrevenue.Thedepartmentshall
77besubjecttotheconfidentialityandpenaltyprovisionsofsection32.057relatingtothe
78disclosureoftaxinformation.
79 11.Undersection23.253oftheMissourisunsetact:
80 (1)Theprovisionsoftheprogramauthorizedunderthissectionshallautomatically
81sunsetonDecemberthirty-firstsixyearsafterAugust28,[2018] 2025,unlessreauthorizedby
82anactofthegeneralassembly;
83 (2)Ifsuchprogramisreauthorized,theprogramauthorizedunderthissectionshall
84automaticallysunsetonDecemberthirty-firstsixyearsaftertheeffectivedateofthe
85reauthorizationofthissection;
86 (3)ThissectionshallterminateonSeptemberfirstofthecalendaryearimmediately
87followingthecalendaryearinwhichtheprogramauthorizedunderthissectionissunset;and
88 (4)Theprovisionsofthissubsectionshallnotbeconstruedtolimitorinanyway
89impairthedepartment'sabilitytoissuetaxcreditsauthorizedonorbeforethedatethe
90programauthorizedunderthissectionexpiresorataxpayer'sabilitytoredeemsuchtax
91credits.
135.647.1.Asusedinthissection,thefollowingtermsshallmean:
2 (1)"Localfoodpantry",anyfoodpantrythatis:
3 (a)Exemptfromtaxationundersection501(c)(3)oftheInternalRevenueCodeof
41986,asamended;and
5 (b)DistributingemergencyfoodsuppliestoMissourilow-incomepeoplewhowould
6otherwisenothaveaccesstofoodsuppliesintheareainwhichthetaxpayerclaimingthetax
7creditunderthissectionresides;
8 (2)"Localhomelessshelter",anyhomelessshelterthatis:
9 (a)ExemptfromtaxationunderSection501(c)(3)oftheInternalRevenueCodeof
101986,asamended;and
11 (b)Providingtemporarylivingarrangements,intheareainwhichthetaxpayer
12claimingthetaxcreditunderthissectionresides,forindividualsandfamilieswhootherwise
13lackafixed,regular,andadequatenighttimeresidenceandlacktheresourcesorsupport
14networkstoobtainotherpermanenthousing;
15 (3)"Localsoupkitchen",anysoupkitchenthatis:
HCSHB326 12 16 (a)Exemptfromtaxationundersection501(c)(3)oftheInternalRevenueCodeof
171986,asamended;and
18 (b)Providingpreparedmealsthroughanestablishedcongregatefeedingoperationto
19needy,low-incomepersonsincluding,butnotlimitedto,homelesspersonsintheareain
20whichthetaxpayerclaimingthetaxcreditunderthissectionresides;
21 (4)"Taxpayer",anindividual,afirm,apartnerinafirm,corporation,orashareholder
22inanScorporationdoingbusinessinthisstateandsubjecttothestateincometaximposedby
23chapter143,excludingwithholdingtaximposedbysections143.191to143.265.
24 2.(1)BeginningonMarch29,2013,anydonationofcashorfoodmadetoalocal
25foodpantryonorafterJanuary1,2013,unlesssuchfoodisdonatedafterthefood'sexpiration
26date,shallbeeligiblefortaxcreditsasprovidedbythissection.
27 (2)BeginningonAugust28,2018,anydonationofcashorfoodmadetoalocalsoup
28kitchenorlocalhomelessshelteronorafterJanuary1,2018,unlesssuchfoodisdonatedafter
29thefood'sexpirationdate,shallbeeligibleforataxcreditasprovidedunderthissection.
30 (3)Anytaxpayerwhomakesadonationthatiseligibleforataxcreditunderthis
31sectionshallbeallowedacreditagainstthetaxotherwisedueunderchapter143,excluding
32withholdingtaximposedbysections143.191to143.265,inanamountequaltofiftypercent
33ofthevalueofthedonationsmadetotheextentsuchamountsthathavebeensubtractedfrom
34federaladjustedgrossincomeorfederaltaxableincomeareaddedbackinthedetermination
35ofMissouriadjustedgrossincomeorMissouritaxableincomebeforethecreditcanbe
36claimed.Eachtaxpayerclaimingataxcreditunderthissectionshallfileanaffidavitwiththe
37incometaxreturnverifyingtheamountoftheircontributions.Theamountofthetaxcredit
38claimedshallnotexceedtheamountofthetaxpayer'sstatetaxliabilityforthetaxyearthat
39thecreditisclaimedandshallnotexceedtwothousandfivehundreddollarspertaxpayer
40claimingthecredit.Anyamountofcreditthatthetaxpayerisprohibitedbythissectionfrom
41claiminginataxyearshallnotberefundable,butmaybecarriedforwardtoanyofthe
42taxpayer'sthreesubsequenttaxyears.Notaxcreditgrantedunderthissectionshallbe
43transferred,sold,orassigned.Notaxpayershallbeeligibletoreceiveacreditpursuanttothis
44sectionifsuchtaxpayeremployspersonswhoarenotauthorizedtoworkintheUnitedStates
45underfederallaw.Notaxpayershallbeabletoclaimmorethanonecreditunderthissection
46forasingledonation.
47 3.(1)Thecumulativeamountoftaxcreditsunderthissectionwhichmaybe
48allocatedtoalltaxpayerscontributingtoalocalfoodpantry,localsoupkitchen,orlocal
49homelessshelterinanyonefiscalyearshallnotexceedonemillionsevenhundredfifty
50thousanddollars.Thedirectorofrevenueshallestablishaprocedurebywhichthecumulative
51amountoftaxcreditsisapportionedamongalltaxpayersclaimingthecreditbyAprilfifteenth
52ofthefiscalyear,orasdirectedbysection143.851,inwhichthetaxcreditisclaimed.To
HCSHB326 13 53themaximumextentpossible,thedirectorofrevenueshallestablishtheproceduredescribed
54inthissubsectioninsuchamannerastoensurethattaxpayerscanclaimallthetaxcredits
55possibleuptothecumulativeamountoftaxcreditsavailableforthefiscalyear.
56 (2)Intheeventafullorpartialcreditdenial,duetothecumulativemaximum
57amountofcreditsbeingclaimedforthefiscalyear,causesataxbalanceduetobeowed
58tothestatebythetaxpayer,thetaxpayershallnotbeheldliableforanyadditiontotax,
59penalty,orinterestonthattaxbalancedue,providedthebalanceispaid,orapproved
60paymentarrangementshavebeenmade,withinsixtydaysfromissuanceofthenoticeof
61creditdenial.
62 4.Anylocalfoodpantry,localsoupkitchen,orlocalhomelesssheltermayacceptor
63rejectanydonationoffoodmadeunderthissectionforanyreason.Forpurposesofthis
64section,anydonationsoffoodacceptedbyalocalfoodpantry,localsoupkitchen,orlocal
65homelesssheltershallbevaluedatfairmarketvalue,oratwholesalevalueifthetaxpayer
66makingthedonationoffoodisaretailgrocerystore,foodbroker,wholesaler,orrestaurant.
67 5.Thedepartmentofrevenueshallpromulgaterulestoimplementtheprovisionsof
68thissection.Anyruleorportionofarule,asthattermisdefinedinsection536.010,thatis
69createdundertheauthoritydelegatedinthissectionshallbecomeeffectiveonlyifitcomplies
70withandissubjecttoalloftheprovisionsofchapter536and,ifapplicable,section536.028.
71Thissectionandchapter536arenonseverableandifanyofthepowersvestedwiththe
72generalassemblypursuanttochapter536toreview,todelaytheeffectivedate,orto
73disapproveandannularulearesubsequentlyheldunconstitutional,thenthegrantof
74rulemakingauthorityandanyruleproposedoradoptedafterAugust28,2007,shallbeinvalid
75andvoid.
76 6.Undersection23.253oftheMissourisunsetact:
77 (1)TheprogramauthorizedunderthissectionshallbereauthorizedasofAugust28,
78[2018] 2025, andshallexpireonDecember31,[2026] 2032, unlessreauthorizedbythe
79generalassembly;and
80 (2)ThissectionshallterminateonSeptemberfirstofthecalendaryearimmediately
81followingthecalendaryearinwhichtheprogramauthorizedunderthissectionissunset;and
82 (3)Theprovisionsofthissubsectionshallnotbeconstruedtolimitorinanyway
83impairataxpayer'sabilitytoredeemtaxcreditsauthorizedonorbeforethedatetheprogram
84authorizedunderthissectionexpires.
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