FIRSTREGULARSESSION
HOUSEBILLNO.611
103RDGENERALASSEMBLY
INTRODUCEDBYREPRESENTATIVEWILSON.
1796H.01I DANARADEMANMILLER,ChiefClerk
ANACT
Toamendchapter135,RSMo,byaddingtheretoonenewsectionrelatingtoinstructortax
creditsforcertaininstitutions.
BeitenactedbytheGeneralAssemblyofthestateofMissouri,asfollows:
SectionA.Chapter135,RSMo,isamendedbyaddingtheretoonenewsection,tobe
2knownassection135.453,toreadasfollows:
135.453.1.Asusedinthissection,thefollowingtermsmean:
2 (1)"Department",thedepartmentofrevenue;
3 (2)"Eligiblecompensation",theamountofcompensationthatthequalified
4taxpayercompensatedaqualifiedcareerandtechnicalinstructorforservicesduring
5whichsuchinstructorwasengagedininstructionordutiesrelatingtoinstructionata
6qualifiedinstitutionunderthememorandumofunderstanding;
7 (3)"Qualifiedcareerandtechnicalinstructor",anyindividualwhomeetsthe
8qualificationssetforthbytheHigherLearningCommissionGuidelinesonFaculty
9CredentialsandQualifications,andwhoprovidesservicesforcompensationtoa
10participatingbusinessorservicesforcompensationasaninstructorforacareertoa
11qualifiedinstitution;
12 (4)"Qualifiedinstitution",anyofthefollowingentities:
13 (a)Acommunitycollegethathasexecutedamemorandumofunderstanding
14withparticipatingbusinesseslocatedwithinsuchcommunitycollege'sdistrict;
15 (b)Apublicorprivatepost-secondaryvocationalortechnicalschool;
16 (c)Afacilityprovidingeducationalandrehabilitativeservicestochildrenin
17juvenilecustody;or
EXPLANATION—Matterenclosedinbold-facedbrackets[thus] intheabovebillisnotenactedandis
intendedtobeomittedfromthelaw.Matterinbold-facetypeintheabovebillisproposedlanguage. 18 (d)Apublicorprivatefacilityprovidingeducationalandrehabilitativeservices
19tochildrenwhohavebeenorderedbyacourttoreceivesuchservices;
20 (5)"Qualifiedtaxpayer",anyindividual,firm,partnerinafirm,corporation,
21partnership,shareholderinanScorporation,ormemberofalimitedliabilitycompany
22subjecttothestateincometaximposedunderchapter143,excludingthewithholding
23taximposedundersections143.191to143.265,whoemploysaqualifiedcareerand
24technicalinstructorinafull-timepositionandallowssuchinstructortoprovide
25instructionduringregularbusinesshourstoaqualifiedinstitution;
26 (6)"Taxcredit",acreditagainstthetaxotherwisedueunderchapter143,
27excludingwithholdingtaximposedundersections143.191to143.265.
28 2.ForalltaxyearsbeginningonorafterJanuary1,2025,aqualifiedtaxpayer
29shallbeallowedtoclaimataxcreditagainstthetaxpayer'sstatetaxliabilityinan
30amountequaltofivethousanddollarsortheeligiblecompensationamountpaidtothe
31qualifiedcareerandtechnicalinstructor,whicheverisless.
32 3.Thetotaltaxcreditsclaimedbyaqualifiedtaxpayerunderthissectionshall
33notexceedfivetaxcreditsforanygiventaxyear.
34 4.Theapplicationforthetaxcreditsunderthissectionshallbemadetothe
35departmentandshallincludeinformationonthequalificationsoftheinstructor,the
36participatingqualifiedinstitution,compensationinformation,andanyothersuch
37informationthatthedepartmentdeemsnecessary.Thedepartmentshallprescribethe
38methodforclaimingthetaxcreditsallowedinthissectionandmaycollaboratewiththe
39departmentofhighereducationandworkforcedevelopmentandthedepartmentof
40elementaryandsecondaryeducationtosetforthadditionalguidelines,qualifications,
41rules,andregulationstoeffectuatetheprovisionsofthissection.
42 5.Thecumulativeamountoftaxcreditsallowedtoalltaxpayersunderthis
43sectionshallnotexceedfivehundredthousanddollarsperfiscalyear.Iftheamountof
44taxcreditsclaimedinafiscalyearunderthissectionexceedsfivehundredthousand
45dollars,taxcreditsshallbeallowedbasedontheorderinwhichtheyareclaimed.
46 6.Thetaxcreditsauthorizedunderthissectionshallbenonrefundableandshall
47notbeassigned,transferred,sold,orotherwiseconveyed.
48 7.Notaxcreditsauthorizedunderthissectionshallbecarriedforwardtoany
49subsequenttaxyear.
50 8.Thedepartmentofrevenue,inconjunctionwiththedepartmentofhigher
51educationandworkforcedevelopmentandthedepartmentofelementaryandsecondary
52education,shallpromulgateallnecessaryrulesandregulationsfortheadministrationof
53thissection.Anyruleorportionofarule,asthattermisdefinedinsection536.010,that
54iscreatedundertheauthoritydelegatedinthissectionshallbecomeeffectiveonlyifit
HB611 2 55complieswithandissubjecttoalloftheprovisionsofchapter536and,ifapplicable,
56section536.028.Thissectionandchapter536arenonseverableandifanyofthepowers
57vestedwiththegeneralassemblypursuanttochapter536toreview,todelaythe
58effectivedate,ortodisapproveandannularulearesubsequentlyheldunconstitutional,
59thenthegrantofrulemakingauthorityandanyruleproposedoradoptedafterAugust
6028,2025,shallbeinvalidandvoid.
âś”
HB611 3