Missouri 2025 Regular Session

Missouri House Bill HB642 Compare Versions

OldNewDifferences
11 FIRSTREGULARSESSION
2-HOUSECOMMITTEESUBSTITUTEFOR
32 HOUSEBILLNO.642
43 103RDGENERALASSEMBLY
5-1744H.04C JOSEPHENGLER,ChiefClerk
4+INTRODUCEDBYREPRESENTATIVEDIEHL.
5+1744H.01I DANARADEMANMILLER,ChiefClerk
66 ANACT
77 Torepealsections135.305,135.686,135.772,135.775,135.778,135.1610,137.1018,
8-143.121,178.530,301.010,307.010,321.220,348.436,348.491,and348.493,RSMo,
9-andtoenactinlieuthereofeighteennewsectionsrelatingtoagriculture.
8+348.436,348.491,and348.493,RSMo,andtoenactinlieuthereofninenewsections
9+relatingtoagriculturaltaxcredits.
1010 BeitenactedbytheGeneralAssemblyofthestateofMissouri,asfollows:
1111 SectionA.Sections135.305,135.686,135.772,135.775,135.778,135.1610,
12-2137.1018,143.121,178.530,301.010,307.010,321.220,348.436,348.491,and348.493,
13-3RSMo,arerepealedandeighteennewsectionsenactedinlieuthereof,tobeknownas
14-4sections64.198,135.305,135.686,135.772,135.775,135.778,135.1610,137.1018,143.121,
15-5178.530,272.138,272.380,301.010,307.010,321.220,348.491,348.493,and640.406,to
16-6readasfollows:
17-64.198.Notwithstandinganyprovisionoflawtothecontrary,nocountyshall
18-2enactordinances,imposeregulations,orrequirepermitswithrespecttotheinstallation
19-3orerectionoffiresuppressionsprinklersystemsinanimalorlivestockagriculture
20-4buildingsorstructures.
12+2137.1018,348.436,348.491,and348.493,RSMo,arerepealedandninenewsectionsenacted
13+3inlieuthereof,tobeknownassections135.305,135.686,135.772,135.775,135.778,
14+4135.1610,137.1018,348.491,and348.493,toreadasfollows:
2115 135.305.AMissouriwoodenergyproducershallbeeligibleforataxcreditontaxes
2216 2otherwisedueunderchapter143,exceptsections143.191to143.261,asaproduction
2317 3incentivetoproduceprocessedwoodproductsinaqualifiedwood-producingfacilityusing
2418 4Missouriforestproductresidue.Thetaxcredittothewoodenergyproducershallbefive
2519 5dollarspertonofprocessedmaterial.Thecreditmaybeclaimedforaperiodoffiveyears
2620 6andistobeataxcreditagainstthetaxotherwisedue.[Nonewtaxcredits,providedforunder
2721 7sections135.300to135.311,shallbeauthorizedafterJune30,2028.] Innoeventshallthe
2822 8aggregateamountofalltaxcreditsallowedundersections135.300to135.311exceedsix
29-EXPLANATION—Matterenclosedinbold-facedbrackets[thus] intheabovebillisnotenactedandis
30-intendedtobeomittedfromthelaw.Matterinbold-facetypeintheabovebillisproposedlanguage. 9milliondollarsinanygivenfiscalyear.Thereshallbenotaxcreditsauthorizedunder
23+9milliondollarsinanygivenfiscalyear.Thereshallbenotaxcreditsauthorizedunder
3124 10sections135.300to135.311unlessanappropriationismadeforsuchtaxcredits.
3225 135.686.1.Thissectionshallbeknownandmaybecitedasthe"MeatProcessing
3326 2FacilityInvestmentTaxCreditAct".
3427 3 2.Asusedinthissection,thefollowingtermsmean:
35-4 (1)"Authority",theagriculturalandsmallbusinessdevelopmentauthority
28+EXPLANATION—Matterenclosedinbold-facedbrackets[thus] intheabovebillisnotenactedandis
29+intendedtobeomittedfromthelaw.Matterinbold-facetypeintheabovebillisproposedlanguage. 4 (1)"Authority",theagriculturalandsmallbusinessdevelopmentauthority
3630 5establishedinchapter348;
3731 6 (2)"Meatprocessingfacility",anycommercialplant,asdefinedundersection
3832 7265.300,atwhichlivestockareslaughteredoratwhichmeatormeatproductsareprocessed
3933 8forsalecommerciallyandforhumanconsumption;
4034 9 (3)"Meatprocessingmodernizationorexpansion",constructing,improving,or
4135 10acquiringbuildingsorfacilities,oracquiringequipmentformeatprocessingincludingthe
4236 11following,ifusedexclusivelyformeatprocessingandifacquiredandplacedinserviceinthis
4337 12stateduringtaxyearsbeginningonorafterJanuary1,2017[, butendingonorbefore
4438 13December31,2028]:
4539 14 (a)Buildingconstructionincludinglivestockhandling,productintake,storage,and
4640 15warehousefacilities;
4741 16 (b)Buildingadditions;
4842 17 (c)Upgradestoutilitiesincludingwater,electric,heat,refrigeration,freezing,and
4943 18wastefacilities;
5044 19 (d)Livestockintakeandstorageequipment;
5145 20 (e)Processingandmanufacturingequipmentincludingcuttingequipment,mixers,
5246 21grinders,sausagestuffers,meatsmokers,curingequipment,cookingequipment,pipes,
5347 22motors,pumps,andvalves;
5448 23 (f)Packagingandhandlingequipmentincludingsealing,bagging,boxing,labeling,
5549 24conveying,andproductmovementequipment;
5650 25 (g)Warehouseequipmentincludingstorageandcuringracks;
5751 26 (h)Wastetreatmentandwastemanagementequipmentincludingtanks,blowers,
5852 27separators,dryers,digesters,andequipmentthatuseswastetoproduceenergy,fuel,or
5953 28industrialproducts;
6054 29 (i)Computersoftwareandhardwareusedformanagingtheclaimant'smeat
6155 30processingoperationincludingsoftwareandhardwarerelatedtologistics,inventory
6256 31management,productionplantcontrols,andtemperaturemonitoringcontrols;and
6357 32 (j)Constructionorexpansionofretailfacilitiesorthepurchaseorupgradeofretail
6458 33equipmentforthecommercialsaleofmeatproductsiftheretailfacilityislocatedatthesame
6559 34locationasthemeatprocessingfacility;
66-HCSHB642 2 35 (4)"Taxcredit",acreditagainstthetaxotherwisedueunderchapter143,excluding
60+35 (4)"Taxcredit",acreditagainstthetaxotherwisedueunderchapter143,excluding
6761 36withholdingtaximposedundersections143.191to143.265,orotherwisedueunderchapter
68-37147orchapter148;
62+37147;
6963 38 (5)"Taxpayer",anyindividualorentitywho:
7064 39 (a)Issubjecttothetaximposedunderchapter143,excludingwithholdingtax
71-40imposedundersections143.191to143.265,orthetaximposedunderchapter147orchapter
72-41148;
73-42 (b)Inthecaseofanindividual,isaresidentofthisstateasverifiedbya911address
74-43or,intheabsenceofa911system,aphysicaladdress;and
75-44 (c)Ownsameatprocessingfacilitylocatedinthisstateandemploysacombinedtotal
76-45offewerthanfivehundredindividualsinallmeatprocessingfacilitiesownedbythe
77-46individualorentityinthiscountry;
78-47 (6)"Usedexclusively",usedtotheexclusionofallotherusesexceptforusenot
79-48exceedingfivepercentoftotaluse.
80-49 3.ForalltaxyearsbeginningonorafterJanuary1,2017,[butendingonorbefore
81-50December31,2028,] ataxpayershallbeallowedataxcreditformeatprocessing
82-51modernizationorexpansionrelatedtothetaxpayer'smeatprocessingfacility.Thetaxcredit
83-52amountshallbeequaltotwenty-fivepercentoftheamountthetaxpayerpaidinthetaxyear
84-53formeatprocessingmodernizationorexpansion.
85-54 4.Theamountofthetaxcreditclaimedshallnotexceedtheamountofthetaxpayer's
86-55statetaxliabilityforthetaxyearforwhichthecreditisclaimed.Notaxcreditclaimedunder
87-56thissectionshallberefundable.Thetaxcreditshallbeclaimedinthetaxyearinwhichthe
88-57meatprocessingmodernizationorexpansionexpenseswerepaid,butanyamountofcredit
89-58thatthetaxpayerisprohibitedbythissectionfromclaiminginataxyearmaybecarried
90-59forwardtoanyofthetaxpayer'sfoursubsequenttaxyears.Thetotalamountoftaxcredits
91-60thatanytaxpayermayclaimshallnotexceedseventy-fivethousanddollarsperyear.Iftwoor
92-61morepersonsownandoperatethemeatprocessingfacility,eachpersonmayclaimacredit
93-62underthissectioninproportiontosuchperson'sownershipinterest;exceptthat,theaggregate
94-63amountofthecreditsclaimedbyallpersonswhoownandoperatethemeatprocessing
95-64facilityshallnotexceedseventy-fivethousanddollarsperyear.Theamountoftaxcredits
96-65authorizedinthissectioninacalendaryearshallnotexceedtwomilliondollars.Taxcredits
97-66shallbeissuedonanas-receivedapplicationbasisuntilthecalendaryearlimitisreached.
98-67Anycreditsnotissuedinanycalendaryearshallexpireandshallnotbeissuedinany
99-68subsequentyear.
100-69 5.Toclaimthetaxcreditallowedunderthissection,thetaxpayershallsubmittothe
101-70authorityanapplicationforthetaxcreditonaformprovidedbytheauthorityandany
102-71applicationfeeimposedbytheauthority.Theapplicationshallbefiledwiththeauthorityat
103-HCSHB642 3 72theendofeachcalendaryearinwhichameatprocessingmodernizationorexpansionproject
104-73wascompletedandforwhichataxcreditisclaimedunderthissection.Theapplicationshall
105-74includeanycertifieddocumentation,proofofmeatprocessingmodernizationorexpansion,
106-75andanyotherinformationrequiredbytheauthority.Allrequiredinformationobtainedbythe
107-76authorityshallbeconfidentialandnotdisclosedexceptbycourtorder,subpoena,oras
108-77otherwiseprovidedbylaw.Ifthetaxpayerandthemeatprocessingmodernizationor
109-78expansionmeetallcriteriarequiredbythissectionandapprovalisgrantedbytheauthority,
110-79theauthorityshallissueataxcreditcertificateintheappropriateamount.Taxcredit
111-80certificatesissuedunderthissectionmaybeassigned,transferred,sold,orotherwise
112-81conveyed,andthenewownerofthetaxcreditcertificateshallhavethesamerightsinthetax
113-82creditastheoriginaltaxpayer.Ifataxcreditcertificateisassigned,transferred,sold,or
114-83otherwiseconveyed,anotarizedendorsementshallbefiledwiththeauthorityspecifyingthe
115-84nameandaddressofthenewownerofthetaxcreditcertificateandthevalueofthetaxcredit.
116-85 6.Anyinformationprovidedunderthissectionshallbeconfidentialinformation,to
117-86besharedwithnooneexceptstateandfederalanimalhealthofficials,exceptasprovidedin
118-87subsection5ofthissection.
119-88 7.Theauthorityshallpromulgaterulesestablishingaprocessforverifyingthata
120-89facility'smodernizationorexpansionforwhichtaxcreditswereallowedunderthissection
121-90hasinfactexpandedthefacility'sproductionwithinthreeyearsoftheissuanceofthetax
122-91creditandifnot,theauthorityshallpromulgatethroughrulemakingaprocessbywhichthe
123-92taxpayershallrepaytheauthorityanamountequaltothatofthetaxcreditallowed.
124-93 8.Theauthorityshall,atleastannually,submitareporttotheMissourigeneral
125-94assemblyreviewingthecostsandbenefitsoftheprogramestablishedunderthissection.
126-95 9.Theauthoritymaypromulgaterulestoimplementtheprovisionsofthissection.
127-96Anyruleorportionofarule,asthattermisdefinedinsection536.010,thatiscreatedunder
128-97theauthoritydelegatedinthissectionshallbecomeeffectiveonlyifitcomplieswithandis
129-98subjecttoalloftheprovisionsofchapter536and,ifapplicable,section536.028.Thissection
130-99andchapter536arenonseverableandifanyofthepowersvestedwiththegeneralassembly
131-100pursuanttochapter536toreview,todelaytheeffectivedate,ortodisapproveandannula
132-101rulearesubsequentlyheldunconstitutional,thenthegrantofrulemakingauthorityandany
133-102ruleproposedoradoptedafterAugust28,2016,shallbeinvalidandvoid.
134-103 10.ThissectionshallnotbesubjecttotheMissourisunsetact,sections23.250to
135-10423.298.
65+40imposedundersections143.191to143.265,orthetaximposedunderchapter147;
66+HB642 2 41 (b)Inthecaseofanindividual,isaresidentofthisstateasverifiedbya911address
67+42or,intheabsenceofa911system,aphysicaladdress;and
68+43 (c)Ownsameatprocessingfacilitylocatedinthisstateandemploysacombinedtotal
69+44offewerthanfivehundredindividualsinallmeatprocessingfacilitiesownedbythe
70+45individualorentityinthiscountry;
71+46 (6)"Usedexclusively",usedtotheexclusionofallotherusesexceptforusenot
72+47exceedingfivepercentoftotaluse.
73+48 3.ForalltaxyearsbeginningonorafterJanuary1,2017,[butendingonorbefore
74+49December31,2028,] ataxpayershallbeallowedataxcreditformeatprocessing
75+50modernizationorexpansionrelatedtothetaxpayer'smeatprocessingfacility.Thetaxcredit
76+51amountshallbeequaltotwenty-fivepercentoftheamountthetaxpayerpaidinthetaxyear
77+52formeatprocessingmodernizationorexpansion.
78+53 4.Theamountofthetaxcreditclaimedshallnotexceedtheamountofthetaxpayer's
79+54statetaxliabilityforthetaxyearforwhichthecreditisclaimed.Notaxcreditclaimedunder
80+55thissectionshallberefundable.Thetaxcreditshallbeclaimedinthetaxyearinwhichthe
81+56meatprocessingmodernizationorexpansionexpenseswerepaid,butanyamountofcredit
82+57thatthetaxpayerisprohibitedbythissectionfromclaiminginataxyearmaybecarried
83+58forwardtoanyofthetaxpayer'sfoursubsequenttaxyears.Thetotalamountoftaxcredits
84+59thatanytaxpayermayclaimshallnotexceedseventy-fivethousanddollarsperyear.Iftwoor
85+60morepersonsownandoperatethemeatprocessingfacility,eachpersonmayclaimacredit
86+61underthissectioninproportiontosuchperson'sownershipinterest;exceptthat,theaggregate
87+62amountofthecreditsclaimedbyallpersonswhoownandoperatethemeatprocessing
88+63facilityshallnotexceedseventy-fivethousanddollarsperyear.Theamountoftaxcredits
89+64authorizedinthissectioninacalendaryearshallnotexceedtwomilliondollars.Taxcredits
90+65shallbeissuedonanas-receivedapplicationbasisuntilthecalendaryearlimitisreached.
91+66Anycreditsnotissuedinanycalendaryearshallexpireandshallnotbeissuedinany
92+67subsequentyear.
93+68 5.Toclaimthetaxcreditallowedunderthissection,thetaxpayershallsubmittothe
94+69authorityanapplicationforthetaxcreditonaformprovidedbytheauthorityandany
95+70applicationfeeimposedbytheauthority.Theapplicationshallbefiledwiththeauthorityat
96+71theendofeachcalendaryearinwhichameatprocessingmodernizationorexpansionproject
97+72wascompletedandforwhichataxcreditisclaimedunderthissection.Theapplicationshall
98+73includeanycertifieddocumentation,proofofmeatprocessingmodernizationorexpansion,
99+74andanyotherinformationrequiredbytheauthority.Allrequiredinformationobtainedbythe
100+75authorityshallbeconfidentialandnotdisclosedexceptbycourtorder,subpoena,oras
101+76otherwiseprovidedbylaw.Ifthetaxpayerandthemeatprocessingmodernizationor
102+77expansionmeetallcriteriarequiredbythissectionandapprovalisgrantedbytheauthority,
103+HB642 3 78theauthorityshallissueataxcreditcertificateintheappropriateamount.Taxcredit
104+79certificatesissuedunderthissectionmaybeassigned,transferred,sold,orotherwise
105+80conveyed,andthenewownerofthetaxcreditcertificateshallhavethesamerightsinthetax
106+81creditastheoriginaltaxpayer.Ifataxcreditcertificateisassigned,transferred,sold,or
107+82otherwiseconveyed,anotarizedendorsementshallbefiledwiththeauthorityspecifyingthe
108+83nameandaddressofthenewownerofthetaxcreditcertificateandthevalueofthetaxcredit.
109+84 6.Anyinformationprovidedunderthissectionshallbeconfidentialinformation,to
110+85besharedwithnooneexceptstateandfederalanimalhealthofficials,exceptasprovidedin
111+86subsection5ofthissection.
112+87 7.Theauthorityshallpromulgaterulesestablishingaprocessforverifyingthata
113+88facility'smodernizationorexpansionforwhichtaxcreditswereallowedunderthissection
114+89hasinfactexpandedthefacility'sproductionwithinthreeyearsoftheissuanceofthetax
115+90creditandifnot,theauthorityshallpromulgatethroughrulemakingaprocessbywhichthe
116+91taxpayershallrepaytheauthorityanamountequaltothatofthetaxcreditallowed.
117+92 8.Theauthorityshall,atleastannually,submitareporttotheMissourigeneral
118+93assemblyreviewingthecostsandbenefitsoftheprogramestablishedunderthissection.
119+94 9.Theauthoritymaypromulgaterulestoimplementtheprovisionsofthissection.
120+95Anyruleorportionofarule,asthattermisdefinedinsection536.010,thatiscreatedunder
121+96theauthoritydelegatedinthissectionshallbecomeeffectiveonlyifitcomplieswithandis
122+97subjecttoalloftheprovisionsofchapter536and,ifapplicable,section536.028.Thissection
123+98andchapter536arenonseverableandifanyofthepowersvestedwiththegeneralassembly
124+99pursuanttochapter536toreview,todelaytheeffectivedate,ortodisapproveandannula
125+100rulearesubsequentlyheldunconstitutional,thenthegrantofrulemakingauthorityandany
126+101ruleproposedoradoptedafterAugust28,2016,shallbeinvalidandvoid.
127+102 10.ThissectionshallnotbesubjecttotheMissourisunsetact,sections23.250to
128+10323.298.
136129 135.772.1.Forthepurposesofthissection,thefollowingtermsshallmean:
137130 2 (1)"Department",theMissouridepartmentofrevenue;
138131 3 (2)"Distributor",aperson,firm,orcorporationdoingbusinessinthisstatethat:
139132 4 (a)Produces,refines,blends,compounds,ormanufacturesmotorfuel;
140-HCSHB642 4 5 (b)Importsmotorfuelintothestate;or
133+5 (b)Importsmotorfuelintothestate;or
141134 6 (c)Isengagedindistributionofmotorfuel;
142135 7 (3)"Higherethanolblend",afuelcapableofbeingdispenseddirectlyintomotor
143136 8vehiclefueltanksforconsumptionthatiscomprisedofatleastfifteenpercentbutnotmore
144137 9thaneighty-fivepercentethanol;
145138 10 (4)"Retaildealer",aperson,firm,orcorporationdoingbusinessinthisstatethat
146139 11ownsoroperatesaretailservicestationinthisstate;
147-12 (5)"Retailservicestation",alocationinthisstatefromwhichhigherethanolblendis
140+HB642 4 12 (5)"Retailservicestation",alocationinthisstatefromwhichhigherethanolblendis
148141 13soldtothegeneralpublicandisdispenseddirectlyintomotorvehiclefueltanksfor
149142 14consumption.
150143 15 2.ForalltaxyearsbeginningonorafterJanuary1,2023,aretaildealerthatsells
151144 16higherethanolblendatsuchretaildealer'sretailservicestationoradistributorthatsells
152145 17higherethanolblenddirectlytothefinaluserlocatedinthisstateshallbeallowedataxcredit
153146 18tobetakenagainsttheretaildealer'sordistributor'sstateincometaxliability.Theamountof
154147 19thecreditshallequalfivecentspergallonofhigherethanolblendsoldbytheretaildealerand
155148 20dispensedthroughmeteredpumpsattheretaildealer'sretailservicestationorbyadistributor
156149 21directlytothefinaluserlocatedinthisstateduringthetaxyearforwhichthetaxcreditis
157150 22claimed.ForanyretaildealerordistributorwithataxyearbeginningpriortoJanuary1,
158151 232023,butendingduringthe2023calendaryear,suchretaildealerordistributorshallbe
159152 24allowedataxcreditfortheamountofhigherethanolblendsoldduringtheportionofsuchtax
160153 25yearthatoccursduringthe2023calendaryear.Taxcreditsauthorizedpursuanttothissection
161154 26shallnotbetransferred,sold,orassigned.Iftheamountofthetaxcreditexceedsthe
162155 27taxpayer'sstatetaxliability,thedifferenceshallnotberefundablebutmaybecarriedforward
163156 28toanyofthefivesubsequenttaxyears.Thetotalamountoftaxcreditsissuedpursuanttothis
164157 29sectionforanygivenfiscalyearshallnotexceedfivemilliondollars.
165158 30 3.Intheeventthetotalamountoftaxcreditsclaimedunderthissectionexceedsthe
166159 31amountofavailabletaxcredits,thetaxcreditsshallbeapportionedamongalleligibleretail
167160 32dealersanddistributorsclaimingataxcreditbyAprilfifteenth,orasdirectedbysection
168161 33143.851,ofthefiscalyearinwhichthetaxcreditisclaimed.
169162 34 4.Thetaxcreditallowedbythissectionshallbeclaimedbysuchtaxpayeratthetime
170163 35suchtaxpayerfilesareturnandshallbeappliedagainsttheincometaxliabilityimposedby
171164 36chapter143,excludingthewithholdingtaximposedbysections143.191to143.265,after
172165 37reductionforallothercreditsallowedthereon.Thedepartmentmayrequireany
173166 38documentationitdeemsnecessarytoimplementtheprovisionsofthissection.
174167 39 5.Thedepartmentshallpromulgaterulestoimplementtheprovisionsofthissection.
175168 40Anyruleorportionofarule,asthattermisdefinedinsection536.010,thatiscreatedunder
176169 41theauthoritydelegatedinthissectionshallbecomeeffectiveonlyifitcomplieswithandis
177-HCSHB642 5 42subjecttoalloftheprovisionsofchapter536and,ifapplicable,section536.028.Thissection
170+42subjecttoalloftheprovisionsofchapter536and,ifapplicable,section536.028.Thissection
178171 43andchapter536arenonseverableandifanyofthepowersvestedwiththegeneralassembly
179172 44pursuanttochapter536toreview,todelaytheeffectivedate,ortodisapproveandannula
180173 45rulearesubsequentlyheldunconstitutional,thenthegrantofrulemakingauthorityandany
181174 46ruleproposedoradoptedafterJanuary2,2023,shallbeinvalidandvoid.
182175 47 [6.Undersection23.253oftheMissourisunsetact:
183-48 (1)TheprovisionsofthissectionshallautomaticallysunsetonDecember31,2028,
176+HB642 5 48 (1)TheprovisionsofthissectionshallautomaticallysunsetonDecember31,2028,
184177 49unlessreauthorizedbyanactofthegeneralassembly;and
185178 50 (2)Ifsuchprogramisreauthorized,theprogramauthorizedunderthissectionshall
186179 51automaticallysunsettwelveyearsaftertheeffectivedateofthereauthorizationofthissection;
187180 52and
188181 53 (3)ThissectionshallterminateonSeptemberfirstofthecalendaryearimmediately
189182 54followingthecalendaryearinwhichtheprogramauthorizedunderthissectionissunset.]
190183 135.775.1.Asusedinthissection,thefollowingtermsmean:
191184 2 (1)"Biodieselblend",ablendofdieselfuelandbiodieselfuelofatleastfivepercent
192-3andnotmorethantwentypercentforon-road[and]oroff-roaddiesel-fueledvehicleuse;
185+3andnotmorethantwentypercentforon-roadandoff-roaddiesel-fueledvehicleuse;
193186 4 (2)"Biodieselfuel",arenewable,biodegradable,monoalkylestercombustibleliquid
194187 5fuelthatisderivedfromagriculturalandotherplantoilsoranimalfatsandthatmeetsthe
195188 6mostrecentversionoftheASTMInternationalD6751StandardSpecificationforBiodiesel
196189 7FuelBlendStock.Afuelshallbedeemedtobebiodieselfuelifthefuelconsistsofapure
197190 8B100orB99ratio.Biodieselproducedfrompalmoilisnotbiodieselfuelforthepurposesof
198191 9thissectionunlessthepalmoiliscontainedwithinwasteoilandgreasecollectedwithinthe
199192 10UnitedStates;
200193 11 (3)"B99",ablendofninety-ninepercentbiodieselfuelthatmeetsthemostrecent
201194 12versionoftheASTMInternationalD6751StandardSpecificationforBiodieselFuelBlend
202195 13Stockwithaminimumofone-tenthofonepercentandmaximumofonepercentdieselfuel
203196 14thatmeetsthemostrecentversionoftheASTMInternationalD975StandardSpecification
204197 15forDieselFuel;
205198 16 (4)"Department",theMissouridepartmentofrevenue;
206199 17 (5)"Distributor",aperson,firm,orcorporationdoingbusinessinthisstatethat:
207200 18 (a)Produces,refines,blends,compounds,ormanufacturesmotorfuel;
208201 19 (b)Importsmotorfuelintothestate;or
209202 20 (c)Isengagedindistributionofmotorfuel;
210203 21 (6)"Retaildealer",aperson,firm,orcorporationdoingbusinessinthisstatethat
211204 22ownsoroperatesaretailservicestationinthisstate;
212-HCSHB642 6 23 (7)"Retailservicestation",alocationinthisstatefromwhichbiodieselblendissold
205+23 (7)"Retailservicestation",alocationinthisstatefromwhichbiodieselblendissold
213206 24tothegeneralpublicandisdispenseddirectlyintomotorvehiclefueltanksforconsumption
214207 25atretail.
215208 26 2.ForalltaxyearsbeginningonorafterJanuary1,2023,aretaildealerthatsellsa
216209 27biodieselblendataretailservicestationoradistributorthatsellsabiodieselblenddirectlyto
217210 28thefinaluserlocatedinthisstateshallbeallowedataxcredittobetakenagainsttheretail
218211 29dealerordistributor'sstateincometaxliability.Foranyretaildealerordistributorwithatax
219212 30yearbeginningpriortoJanuary1,2023,butendingduringthe2023calendaryear,suchretail
220-31dealerordistributorshallbeallowedataxcreditfortheamountofbiodieselblendsoldduring
213+HB642 6 31dealerordistributorshallbeallowedataxcreditfortheamountofbiodieselblendsoldduring
221214 32theportionofsuchtaxyearthatoccursduringthe2023calendaryear.Theamountofthe
222215 33creditshallbeequalto:
223216 34 (1)Twocentspergallonofbiodieselblendofatleastfivepercentbutnotmorethan
224217 35tenpercentsoldbytheretaildealerataretailservicestationorbyadistributordirectlytothe
225218 36finaluserlocatedinthisstateduringthetaxyearforwhichthetaxcreditisclaimed;and
226219 37 (2)Fivecentspergallonofbiodieselblendinexcessoftenpercentbutnotmorethan
227220 38twentypercentsoldbytheretaildealerataretailservicestationorbyadistributordirectlyto
228221 39thefinaluserlocatedinthisstateduringthetaxyearforwhichthetaxcreditisclaimed.
229222 40 3.Taxcreditsauthorizedunderthissectionshallnotbetransferred,sold,orassigned.
230223 41Iftheamountofthetaxcreditexceedsthetaxpayer'sstatetaxliability,thedifferenceshallbe
231224 42refundable.Thetotalamountoftaxcreditsissuedunderthissectionforanygivenfiscalyear
232225 43shallnotexceedsixteenmilliondollars.
233226 44 4.Intheeventthetotalamountoftaxcreditsclaimedunderthissectionexceedsthe
234227 45amountofavailabletaxcredits,thetaxcreditsshallbeapportionedamongalleligibleretail
235228 46dealersanddistributorsclaimingataxcreditbyAprilfifteenth,orasdirectedbysection
236229 47143.851,ofthefiscalyearinwhichthetaxcreditisclaimed.
237230 48 5.Thetaxcreditallowedbythissectionshallbeclaimedbysuchtaxpayeratthetime
238231 49suchtaxpayerfilesareturnandshallbeappliedagainsttheincometaxliabilityimposedby
239232 50chapter143,excludingthewithholdingtaximposedbysections143.191to143.265,after
240233 51reductionforallothercreditsallowedthereon.Thedepartmentmayrequireany
241234 52documentationitdeemsnecessarytoadministertheprovisionsofthissection.
242235 53 6.Notwithstandingtheprovisionsofsection32.057tothecontrary,thedepartment
243236 54mayworkwiththedivisionofweightsandmeasureswithinthedepartmentofagricultureto
244237 55validatethatthebiodieselblendaretaildealerordistributorclaimsforthetaxcredit
245238 56authorizedunderthissectioncontainsasufficientpercentageofbiodieselfuel.
246-57 7.Intheeventataxpayerisdeniedpartorallofataxcredittowhichthe
247-58taxpayerisqualifiedpursuanttoanyprovisionoflawduetolackofavailablefunds,and
248-59suchdenialcausesabalance-duenoticetobegeneratedbythedepartmentofrevenueor
249-HCSHB642 7 60anyotherredeemingagency,ataxpayershallnotbeheldliableforanypenaltyor
250-61interestonsuchbalancedue,providedthebalanceispaidorapprovedpayment
251-62arrangementshavebeenmadewithinsixtydaysfromthenoticeofdenial.Any
252-63paymentsnottimelymadepursuanttothissectionshallbesubjecttopenaltyand
253-64interestpursuanttothischapter.
254-65 8.Thedepartmentshallpromulgaterulestoimplementandadministertheprovisions
255-66ofthissection.Anyruleorportionofarule,asthattermisdefinedinsection536.010,thatis
256-67createdpursuanttotheauthoritydelegatedinthissectionshallbecomeeffectiveonlyifit
257-68complieswithandissubjecttoalloftheprovisionsofchapter536and,ifapplicable,section
258-69536.028.Thissectionandchapter536arenonseverableandifanyofthepowersvestedwith
259-70thegeneralassemblypursuanttochapter536toreview,todelaytheeffectivedate,orto
260-71disapproveandannularulearesubsequentlyheldunconstitutional,thenthegrantof
261-72rulemakingauthorityandanyruleproposedoradoptedafterJanuary2,2023,shallbeinvalid
262-73andvoid.
263-74 [8.Undersection23.253oftheMissourisunsetact:
264-75 (1)Theprovisionsofthenewprogramauthorizedunderthissectionshall
265-76automaticallysunsetonDecember31,2028,unlessreauthorizedbyanactofthegeneral
266-77assembly;
267-78 (2)Ifsuchprogramisreauthorized,theprogramauthorizedunderthissectionshall
268-79automaticallysunsettwelveyearsaftertheeffectivedateofthereauthorizationofthissection;
269-80and
270-81 (3)ThissectionshallterminateonSeptemberfirstofthecalendaryearimmediately
271-82followingthecalendaryearinwhichtheprogramauthorizedunderthissectionissunset.The
272-83terminationoftheprogramasdescribedinthissubsectionshallnotbeconstruedtopreclude
273-84anyqualifiedtaxpayerwhoclaimsanybenefitunderanyprogramthatissunsetunderthis
274-85subsectionfromclaimingsuchbenefitforallallowableactivitiesrelatedtosuchclaimthat
275-86werecompletedbeforetheprogramwassunsetortoeliminateanyresponsibilityofthe
276-87departmenttoverifythecontinuedeligibilityofqualifiedindividualsreceivingtaxcreditsand
277-88toenforceotherrequirementsoflawthatappliedbeforetheprogramwassunset.]
239+57 7.Thedepartmentshallpromulgaterulestoimplementandadministertheprovisions
240+58ofthissection.Anyruleorportionofarule,asthattermisdefinedinsection536.010,thatis
241+59createdpursuanttotheauthoritydelegatedinthissectionshallbecomeeffectiveonlyifit
242+60complieswithandissubjecttoalloftheprovisionsofchapter536and,ifapplicable,section
243+61536.028.Thissectionandchapter536arenonseverableandifanyofthepowersvestedwith
244+62thegeneralassemblypursuanttochapter536toreview,todelaytheeffectivedate,orto
245+63disapproveandannularulearesubsequentlyheldunconstitutional,thenthegrantof
246+64rulemakingauthorityandanyruleproposedoradoptedafterJanuary2,2023,shallbeinvalid
247+65andvoid.
248+66 [8.Undersection23.253oftheMissourisunsetact:
249+HB642 7 67 (1)Theprovisionsofthenewprogramauthorizedunderthissectionshall
250+68automaticallysunsetonDecember31,2028,unlessreauthorizedbyanactofthegeneral
251+69assembly;
252+70 (2)Ifsuchprogramisreauthorized,theprogramauthorizedunderthissectionshall
253+71automaticallysunsettwelveyearsaftertheeffectivedateofthereauthorizationofthissection;
254+72and
255+73 (3)ThissectionshallterminateonSeptemberfirstofthecalendaryearimmediately
256+74followingthecalendaryearinwhichtheprogramauthorizedunderthissectionissunset.The
257+75terminationoftheprogramasdescribedinthissubsectionshallnotbeconstruedtopreclude
258+76anyqualifiedtaxpayerwhoclaimsanybenefitunderanyprogramthatissunsetunderthis
259+77subsectionfromclaimingsuchbenefitforallallowableactivitiesrelatedtosuchclaimthat
260+78werecompletedbeforetheprogramwassunsetortoeliminateanyresponsibilityofthe
261+79departmenttoverifythecontinuedeligibilityofqualifiedindividualsreceivingtaxcreditsand
262+80toenforceotherrequirementsoflawthatappliedbeforetheprogramwassunset.]
278263 135.778.1.Forthepurposesofthissection,thefollowingtermsshallmean:
279264 2 (1)"Biodieselfuel",arenewable,biodegradable,monoalkylestercombustibleliquid
280265 3fuelthatisderivedfromagriculturalandotherplantoilsoranimalfatsandthatmeetsthe
281266 4mostrecentversionoftheASTMInternationalD6751StandardSpecificationforBiodiesel
282267 5FuelBlendStock.Afuelshallbedeemedtobebiodieselfuelifthefuelconsistsofapure
283268 6B100orB99ratio.Biodieselproducedfrompalmoilisnotbiodieselfuelforthepurposesof
284269 7thissectionunlessthepalmoiliscontainedwithinwasteoilandgreasecollectedwithinthe
285270 8UnitedStates;
286-HCSHB642 8 9 (2)"B99",ablendofninety-ninepercentbiodieselfuelthatmeetsthemostrecent
271+9 (2)"B99",ablendofninety-ninepercentbiodieselfuelthatmeetsthemostrecent
287272 10versionoftheASTMInternationalD6751StandardSpecificationforBiodieselFuelBlend
288273 11Stockwithaminimumofone-tenthofonepercentandmaximumofonepercentdieselfuel
289274 12thatmeetsthemostrecentversionoftheASTMInternationalD975StandardSpecification
290275 13forDieselFuel;
291276 14 (3)"Department",theMissouridepartmentofrevenue;
292277 15 (4)"Missouribiodieselproducer",aperson,firm,orcorporationdoingbusinessin
293278 16thisstatethatproducesbiodieselfuelinthisstate,isregisteredwiththeUnitedStates
294279 17EnvironmentalProtectionAgencyaccordingtotherequirementsof40CFRPart79,andhas
295280 18begunconstructiononsuchfacilityorhasbeensellingbiodieselfuelproducedatsuchfacility
296281 19onorbeforeJanuary2,2023.
297282 20 2.ForalltaxyearsbeginningonorafterJanuary1,2023,aMissouribiodiesel
298283 21producershallbeallowedataxcredittobetakenagainsttheproducer'sstateincometax
299284 22liability.ForanyMissouribiodieselproducerwithataxyearbeginningpriortoJanuary1,
300285 232023,butendingduringthe2023calendaryear,suchMissouribiodieselproducershallbe
301-24allowedataxcreditfortheamountofbiodieselfuelproducedduringtheportionofsuchtax
286+HB642 8 24allowedataxcreditfortheamountofbiodieselfuelproducedduringtheportionofsuchtax
302287 25yearthatoccursduringthe2023calendaryear.Theamountofthetaxcreditshallbetwo
303288 26centspergallonofbiodieselfuelproducedbytheMissouribiodieselproducerduringthetax
304289 27yearforwhichthetaxcreditisclaimed.
305290 28 3.Taxcreditsauthorizedunderthissectionshallnotbetransferred,sold,orassigned.
306291 29Iftheamountofthetaxcreditexceedsthetaxpayer'sstatetaxliability,thedifferenceshallbe
307292 30refundable.Thetotalamountoftaxcreditsissuedunderthissectionforanygivenfiscalyear
308293 31shallnotexceedfivemillionfivehundredthousanddollars,whichshallbeauthorizedona
309294 32first-come,first-servedbasis.
310295 33 4.Thetaxcreditauthorizedunderthissectionshallbeclaimedbysuchtaxpayerat
311296 34thetimesuchtaxpayerfilesareturnandshallbeappliedagainsttheincometaxliability
312297 35imposedbychapter143,excludingthewithholdingtaximposedbysections143.191to
313298 36143.265,afterreductionforallothercreditsallowedthereon.Thedepartmentmayrequire
314299 37anydocumentationitdeemsnecessarytoadministertheprovisionsofthissection.
315300 38 5.Thedepartmentshallpromulgaterulestoimplementandadministertheprovisions
316301 39ofthissection.Anyruleorportionofarule,asthattermisdefinedinsection536.010,thatis
317302 40createdpursuanttotheauthoritydelegatedinthissectionshallbecomeeffectiveonlyifit
318303 41complieswithandissubjecttoalloftheprovisionsofchapter536and,ifapplicable,section
319304 42536.028.Thissectionandchapter536arenonseverableandifanyofthepowersvestedwith
320305 43thegeneralassemblypursuanttochapter536toreview,todelaytheeffectivedate,orto
321306 44disapproveandannularulearesubsequentlyheldunconstitutional,thenthegrantof
322-HCSHB642 9 45rulemakingauthorityandanyruleproposedoradoptedafterJanuary2,2023,shallbeinvalid
307+45rulemakingauthorityandanyruleproposedoradoptedafterJanuary2,2023,shallbeinvalid
323308 46andvoid.
324309 47 [6.Undersection23.253oftheMissourisunsetact:
325310 48 (1)Theprovisionsofthenewprogramauthorizedunderthissectionshall
326311 49automaticallysunsetonDecember31,2028,unlessreauthorizedbyanactofthegeneral
327312 50assembly;
328313 51 (2)Ifsuchprogramisreauthorized,theprogramauthorizedunderthissectionshall
329314 52automaticallysunsettwelveyearsaftertheeffectivedateofthereauthorizationofthissection;
330315 53and
331316 54 (3)ThissectionshallterminateonSeptemberfirstofthecalendaryearimmediately
332317 55followingthecalendaryearinwhichtheprogramauthorizedunderthissectionissunset.The
333318 56terminationoftheprogramasdescribedinthissubsectionshallnotbeconstruedtopreclude
334319 57anyqualifiedtaxpayerwhoclaimsanybenefitunderanyprogramthatissunsetunderthis
335320 58subsectionfromclaimingsuchbenefitforallallowableactivitiesrelatedtosuchclaimthat
336321 59werecompletedbeforetheprogramwassunset,ortoeliminateanyresponsibilityofthe
337-60departmenttoverifythecontinuedeligibilityofqualifiedindividualsreceivingtaxcreditsand
322+HB642 9 60departmenttoverifythecontinuedeligibilityofqualifiedindividualsreceivingtaxcreditsand
338323 61toenforceotherrequirementsoflawthatappliedbeforetheprogramwassunset.]
339324 135.1610.1.Asusedinthissection,thefollowingtermsmean:
340325 2 (1)"Eligibleexpenses",expensesincurredintheconstructionordevelopmentof
341326 3establishingorimprovinganurbanfarminanurbanarea.Thetermeligibleexpensesshall
342327 4notincludeanyexpenseforlabororanyexpenseincurredtogrowmedicalmarijuanaor
343328 5industrialhemp;
344329 6 (2)"Taxcredit",acreditagainstthetaxotherwisedueunderchapter143,excluding
345330 7withholdingtaximposedundersections143.191to143.265;
346331 8 (3)"Taxpayer",anyindividual,partnership,orcorporationasdescribedundersection
347332 9143.441or143.471thatissubjecttothetaximposedunderchapter143,excluding
348333 10withholdingtaximposedundersections143.191to143.265,oranycharitableorganization
349334 11thatisexemptfromfederalincometaxandwhoseMissouriunrelatedbusinesstaxable
350335 12income,ifany,wouldbesubjecttothestateincometaximposedunderchapter143;
351336 13 (4)"Urbanarea",anurbanizedareaasdefinedbytheUnitedStatesCensusBureau;
352337 14 (5)"Urbanfarm",anagriculturalplotorfacilityinanurbanareathatproduces
353338 15agriculturalfoodproductsusedsolelyfordistributiontothepublicbysaleordonation.
354339 16Urbanfarmshallincludecommunity-rungardens.Urbanfarmshallnotincludepersonal
355340 17farmsorresidentiallotsforpersonaluse.
356341 18 2.ForalltaxyearsbeginningonorafterJanuary1,2023,ataxpayershallbeallowed
357342 19toclaimataxcreditagainstthetaxpayer'sstatetaxliabilityinanamountequaltofiftypercent
358-HCSHB642 10 20ofthetaxpayer'seligibleexpensesforestablishingorimprovinganurbanfarmthatfocuseson
343+20ofthetaxpayer'seligibleexpensesforestablishingorimprovinganurbanfarmthatfocuseson
359344 21foodproduction.
360345 22 3.Theamountofthetaxcreditclaimedshallnotexceedtheamountofthetaxpayer's
361346 23statetaxliabilityinthetaxyearforwhichthecreditisclaimed,andthetaxpayershallnotbe
362347 24allowedtoclaimataxcreditunderthissectioninexcessoffivethousanddollarsforeach
363348 25urbanfarm.Thetotalamountoftaxcreditsthatmaybeauthorizedforalltaxpayersfor
364349 26eligibleexpensesincurredonanygivenurbanfarmshallnotexceedtwenty-fivethousand
365350 27dollars.Anyissuedtaxcreditthatcannotbeclaimedinthetaxyearinwhichtheeligible
366351 28expenseswereincurredmaybecarriedovertothenextthreesucceedingtaxyearsuntilthe
367352 29fullcreditisclaimed.
368353 30 4.Thetotalamountoftaxcreditsthatmaybeauthorizedunderthissectionshallnot
369354 31exceedtwohundredthousanddollarsinanycalendaryear.
370355 32 5.Taxcreditsissuedundertheprovisionsofthissectionshallnotbetransferred,sold,
371356 33orassigned.
372357 34 6.TheMissouriagriculturalandsmallbusinessdevelopmentauthorityshallrecapture
373358 35theamountoftaxcreditsissuedtoanytaxpayerwho,afterreceivingsuchtaxcredit,usesthe
374-36urbanfarmforthepersonalbenefitofthetaxpayerinsteadofforproducingagriculturalfood
359+HB642 10 36urbanfarmforthepersonalbenefitofthetaxpayerinsteadofforproducingagriculturalfood
375360 37productsusedsolelyfordistributiontothepublicbysaleordonation.
376361 38 7.TheMissouriagriculturalandsmallbusinessdevelopmentauthoritymay
377362 39promulgaterulestoimplementtheprovisionsofthissection.Anyruleorportionofarule,as
378363 40thattermisdefinedinsection536.010,thatiscreatedundertheauthoritydelegatedinthis
379364 41sectionshallbecomeeffectiveonlyifitcomplieswithandissubjecttoalloftheprovisionsof
380365 42chapter536and,ifapplicable,section536.028.Thissectionandchapter536are
381366 43nonseverableandifanyofthepowersvestedwiththegeneralassemblypursuanttochapter
382367 44536toreview,todelaytheeffectivedate,ortodisapproveandannularulearesubsequently
383368 45heldunconstitutional,thenthegrantofrulemakingauthorityandanyruleproposedor
384369 46adoptedafterJanuary2,2023,shallbeinvalidandvoid.
385370 47 [8.Undersection23.253oftheMissourisunsetact:
386371 48 (1)Theprogramauthorizedunderthissectionshallautomaticallysunseton
387372 49December31,2028,unlessreauthorizedbyanactofthegeneralassembly;
388373 50 (2)Ifsuchprogramisreauthorized,theprogramauthorizedunderthissectionshall
389374 51automaticallysunsetonDecemberthirty-firsttwelveyearsaftertheeffectivedateofthe
390375 52reauthorizationofthissection;
391376 53 (3)ThissectionshallterminateonSeptemberfirstofthecalendaryearimmediately
392377 54followingthecalendaryearinwhichtheprogramauthorizedunderthissectionissunset;and
393378 55 (4)Nothinginthissubsectionshallpreventataxpayerfromclaimingataxcredit
394379 56properlyissuedbeforetheprogramwassunsetinataxyearaftertheprogramissunset.]
395-HCSHB642 11 137.1018.1.Thecommissionshallascertainthestatewideaveragerateofproperty
380+137.1018.1.Thecommissionshallascertainthestatewideaveragerateofproperty
396381 2taxesleviedtheprecedingyear,baseduponthetotalassessedvaluationoftherailroadand
397382 3streetrailwaycompaniesandthetotalpropertytaxesleviedupontherailroadandstreet
398383 4railwaycompanies.Itshalldeterminetotalpropertytaxesleviedfromreportsprescribedby
399384 5thecommissionfromtherailroadandstreetrailwaycompanies.Totaltaxesleviedshallnot
400385 6includerevenuesfromthesurtaxonsubclassthreerealproperty.
401386 7 2.Thecommissionshallreportitsdeterminationofaveragepropertytaxrateforthe
402387 8precedingyear,togetherwiththetaxabledistributableassessedvaluationofeachfreightline
403388 9companyforthecurrentyeartothedirectornolaterthanOctoberfirstofeachyear.
404389 10 3.Taxesonpropertyofsuchfreightlinecompaniesshallbecollectedatthestatelevel
405390 11bythedirectoronbehalfofthecountiesandotherlocalpublictaxingentitiesandshallbe
406391 12distributedinaccordancewithsections137.1021and137.1024.Thedirectorshalltaxsuch
407392 13propertybaseduponthedistributableassessedvaluationattributabletoMissouriofeach
408393 14freightlinecompany,usingtheaveragetaxratefortheprecedingyearoftherailroadand
409394 15streetrailwaycompaniescertifiedbythecommission.Suchtaxshallbedueandpayableon
410-16orbeforeDecemberthirty-firstoftheyearleviedand,ifitbecomesdelinquent,shallbe
395+HB642 11 16orbeforeDecemberthirty-firstoftheyearleviedand,ifitbecomesdelinquent,shallbe
411396 17subjecttoapenaltyequaltothatspecifiedinsection140.100.
412397 18 4.(1)Asusedinthissubsection,thefollowingtermsmean:
413398 19 (a)"Eligibleexpenses",expensesincurredinthisstatetomanufacture,maintain,or
414399 20improveafreightlinecompany'squalifiedrollingstock;
415400 21 (b)"Qualifiedrollingstock",anyfreight,stock,refrigerator,orotherrailcarssubject
416401 22tothetaxleviedunderthissection.
417402 23 (2)ForalltaxableyearsbeginningonorafterJanuary1,2009,afreightlinecompany
418403 24shall,subjecttoappropriation,beallowedacreditagainstthetaxleviedunderthissectionfor
419404 25theapplicabletaxyear.Thetaxcreditamountshallbeequaltotheamountofeligible
420405 26expensesincurredduringthecalendaryearimmediatelyprecedingthetaxyearforwhichthe
421406 27creditunderthissectionisclaimed.Theamountofthetaxcreditissuedshallnotexceedthe
422407 28freightlinecompany'sliabilityforthetaxleviedunderthissectionforthetaxyearforwhich
423408 29thecreditisclaimed.
424409 30 (3)Afreightlinecompanymayapplyforthecreditbysubmittingtothecommission
425410 31anapplicationintheformprescribedbythestatetaxcommission.
426411 32 (4)Subjecttoappropriation,thestateshallreimburse,onanannualbasis,any
427412 33politicalsubdivisionofthisstateforanydecreaseinrevenueduetotheprovisionsofthis
428413 34subsection.
429414 35 [5.Pursuanttosection23.253oftheMissourisunsetact:
430415 36 (1)Theprogramauthorizedundersubsection4ofthissectionshallexpireonAugust
431416 3728,2028;and
432-HCSHB642 12 38 (2)Subsection4ofthissectionshallterminateonSeptember1,2029.]
433-143.121.1.TheMissouriadjustedgrossincomeofaresidentindividualshallbethe
434-2taxpayer'sfederaladjustedgrossincomesubjecttothemodificationsinthissection.
435-3 2.Thereshallbeaddedtothetaxpayer'sfederaladjustedgrossincome:
436-4 (1)Theamountofanyfederalincometaxrefundreceivedforaprioryearwhich
437-5resultedinaMissouriincometaxbenefit.Theamountaddedpursuanttothissubdivision
438-6shallnotincludeanyamountofafederalincometaxrefundattributabletoataxcredit
439-7reducingataxpayer'sfederaltaxliabilitypursuanttoPublicLaw116-136or116-260,enacted
440-8bythe116thUnitedStatesCongress,forthetaxyearbeginningonorafterJanuary1,2020,
441-9andendingonorbeforeDecember31,2020,anddeductedfromMissouriadjustedgross
442-10incomepursuanttosection143.171.Theamountaddedunderthissubdivisionshallalsonot
443-11includeanyamountofafederalincometaxrefundattributabletoataxcreditreducinga
444-12taxpayer'sfederaltaxliabilityunderanyotherfederallawthatprovidesdirecteconomic
445-13impactpaymentstotaxpayerstomitigatefinancialchallengesrelatedtotheCOVID-19
446-14pandemic,anddeductedfromMissouriadjustedgrossincomeundersection143.171;
447-15 (2)Interestoncertaingovernmentalobligationsexcludedfromfederalgrossincome
448-16by26U.S.C.Section103oftheInternalRevenueCode,asamended.Theprevioussentence
449-17shallnotapplytointerestonobligationsofthestateofMissourioranyofitspolitical
450-18subdivisionsorauthoritiesandshallnotapplytotheinterestdescribedinsubdivision(1)of
451-19subsection3ofthissection.Theamountaddedpursuanttothissubdivisionshallbereduced
452-20bytheamountsapplicabletosuchinterestthatwouldhavebeendeductibleincomputingthe
453-21taxableincomeofthetaxpayerexceptonlyfortheapplicationof26U.S.C.Section265ofthe
454-22InternalRevenueCode,asamended.Thereductionshallonlybemadeifitisatleastfive
455-23hundreddollars;
456-24 (3)Theamountofanydeductionthatisincludedinthecomputationoffederal
457-25taxableincomepursuantto26U.S.C.Section168oftheInternalRevenueCodeasamended
458-26bytheJobCreationandWorkerAssistanceActof2002totheextenttheamountdeducted
459-27relatestopropertypurchasedonorafterJuly1,2002,butbeforeJuly1,2003,andtothe
460-28extenttheamountdeductedexceedstheamountthatwouldhavebeendeductiblepursuantto
461-2926U.S.C.Section168oftheInternalRevenueCodeof1986asineffectonJanuary1,2002;
462-30 (4)Theamountofanydeductionthatisincludedinthecomputationoffederal
463-31taxableincomefornetoperatinglossallowedby26U.S.C.Section172oftheInternal
464-32RevenueCodeof1986,asamended,otherthanthedeductionallowedby26U.S.C.Section
465-33172(b)(1)(G)and26U.S.C.Section172(i)oftheInternalRevenueCodeof1986,as
466-34amended,foranetoperatinglossthetaxpayerclaimsinthetaxyearinwhichthenet
467-35operatinglossoccurredorcarriesforwardforaperiodofmorethantwentyyearsandcarries
468-36backwardformorethantwoyears.Anyamountofnetoperatinglosstakenagainstfederal
469-HCSHB642 13 37taxableincomebutdisallowedforMissouriincometaxpurposespursuanttothissubdivision
470-38afterJune18,2002,maybecarriedforwardandtakenagainstanyincomeontheMissouri
471-39incometaxreturnforaperiodofnotmorethantwentyyearsfromtheyearoftheinitialloss;
472-40and
473-41 (5)FornonresidentindividualsinalltaxableyearsendingonorafterDecember31,
474-422006,theamountofanypropertytaxespaidtoanotherstateorapoliticalsubdivisionof
475-43anotherstateforwhichadeductionwasallowedonsuchnonresident'sfederalreturninthe
476-44taxableyearunlesssuchstate,politicalsubdivisionofastate,ortheDistrictofColumbia
477-45allowsasubtractionfromincomeforpropertytaxespaidtothisstateforpurposesof
478-46calculatingincomefortheincometaxforsuchstate,politicalsubdivisionofastate,orthe
479-47DistrictofColumbia;
480-48 (6)ForalltaxyearsbeginningonorafterJanuary1,2018,anyinterestexpensepaid
481-49oraccruedinaprevioustaxableyear,butallowedasadeductionunder26U.S.C.Section
482-50163,asamended,inthecurrenttaxableyearbyreasonofthecarryforwardofdisallowed
483-51businessinterestprovisionsof26U.S.C.Section163(j),asamended.Forthepurposesofthis
484-52subdivision,aninterestexpenseisconsideredpaidoraccruedonlyinthefirsttaxableyearthe
485-53deductionwouldhavebeenallowableunder26U.S.C.Section163,asamended,ifthe
486-54limitationunder26U.S.C.Section163(j),asamended,didnotexist.
487-55 3.Thereshallbesubtractedfromthetaxpayer'sfederaladjustedgrossincomethe
488-56followingamountstotheextentincludedinfederaladjustedgrossincome:
489-57 (1)Interestreceivedondepositsheldatafederalreservebankorinterestordividends
490-58onobligationsoftheUnitedStatesanditsterritoriesandpossessionsorofanyauthority,
491-59commissionorinstrumentalityoftheUnitedStatestotheextentexemptfromMissouri
492-60incometaxespursuanttothelawsoftheUnitedStates.Theamountsubtractedpursuantto
493-61thissubdivisionshallbereducedbyanyinterestonindebtednessincurredtocarrythe
494-62describedobligationsorsecuritiesandbyanyexpensesincurredintheproductionofinterest
495-63ordividendincomedescribedinthissubdivision.Thereductionintheprevioussentence
496-64shallonlyapplytotheextentthatsuchexpensesincludingamortizablebondpremiumsare
497-65deductedindeterminingthetaxpayer'sfederaladjustedgrossincomeorincludedinthe
498-66taxpayer'sMissouriitemizeddeduction.Thereductionshallonlybemadeiftheexpenses
499-67totalatleastfivehundreddollars;
500-68 (2)Theportionofanygain,fromthesaleorotherdispositionofpropertyhavinga
501-69higheradjustedbasistothetaxpayerforMissouriincometaxpurposesthanforfederal
502-70incometaxpurposesonDecember31,1972,thatdoesnotexceedsuchdifferenceinbasis.If
503-71againisconsideredalong-termcapitalgainforfederalincometaxpurposes,themodification
504-72shallbelimitedtoone-halfofsuchportionofthegain;
505-HCSHB642 14 73 (3)Theamountnecessarytopreventthetaxationpursuanttothischapterofany
506-74annuityorotheramountofincomeorgainwhichwasproperlyincludedinincomeorgainand
507-75wastaxedpursuanttothelawsofMissouriforataxableyearpriortoJanuary1,1973,tothe
508-76taxpayer,ortoadecedentbyreasonofwhosedeaththetaxpayeracquiredtherighttoreceive
509-77theincomeorgain,ortoatrustorestatefromwhichthetaxpayerreceivedtheincomeor
510-78gain;
511-79 (4)Accumulationdistributionsreceivedbyataxpayerasabeneficiaryofatrusttothe
512-80extentthatthesameareincludedinfederaladjustedgrossincome;
513-81 (5)Theamountofanystateincometaxrefundforaprioryearwhichwasincludedin
514-82thefederaladjustedgrossincome;
515-83 (6)Theportionofcapitalgainspecifiedinsection135.357thatwouldotherwisebe
516-84includedinfederaladjustedgrossincome;
517-85 (7)Theamountthatwouldhavebeendeductedinthecomputationoffederaltaxable
518-86incomepursuantto26U.S.C.Section168oftheInternalRevenueCodeasineffecton
519-87January1,2002,totheextentthatamountrelatestopropertypurchasedonorafterJuly1,
520-882002,butbeforeJuly1,2003,andtotheextentthatamountexceedstheamountactually
521-89deductedpursuantto26U.S.C.Section168oftheInternalRevenueCodeasamendedbythe
522-90JobCreationandWorkerAssistanceActof2002;
523-91 (8)ForalltaxyearsbeginningonorafterJanuary1,2005,theamountofanyincome
524-92receivedformilitaryservicewhilethetaxpayerservesinacombatzonewhichisincludedin
525-93federaladjustedgrossincomeandnototherwiseexcludedtherefrom.Asusedinthissection,
526-94"combatzone"meansanyareawhichthePresidentoftheUnitedStatesbyExecutiveOrder
527-95designatesasanareainwhichArmedForcesoftheUnitedStatesareorhaveengagedin
528-96combat.Serviceisperformedinacombatzoneonlyifperformedonorafterthedate
529-97designatedbythePresidentbyExecutiveOrderasthedateofthecommencingofcombat
530-98activitiesinsuchzone,andonorbeforethedatedesignatedbythePresidentbyExecutive
531-99Orderasthedateoftheterminationofcombatantactivitiesinsuchzone;
532-100 (9)ForalltaxyearsendingonorafterJuly1,2002,withrespecttoqualifiedproperty
533-101thatissoldorotherwisedisposedofduringataxableyearbyataxpayerandforwhichan
534-102additionalmodificationwasmadeundersubdivision(3)ofsubsection2ofthissection,the
535-103amountbywhichadditionalmodificationmadeundersubdivision(3)ofsubsection2ofthis
536-104sectiononqualifiedpropertyhasnotbeenrecoveredthroughtheadditionalsubtractions
537-105providedinsubdivision(7)ofthissubsection;
538-106 (10)ForalltaxyearsbeginningonorafterJanuary1,2014,theamountofany
539-107incomereceivedaspaymentfromanyprogramwhichprovidescompensationtoagricultural
540-108producerswhohavesufferedalossastheresultofadisasteroremergency,includingthe:
541-109 (a)LivestockForageDisasterProgram;
542-HCSHB642 15 110 (b)LivestockIndemnityProgram;
543-111 (c)EmergencyAssistanceforLivestock,Honeybees,andFarm-RaisedFish;
544-112 (d)EmergencyConservationProgram;
545-113 (e)NoninsuredCropDisasterAssistanceProgram;
546-114 (f)Pasture,Rangeland,ForagePilotInsuranceProgram;
547-115 (g)AnnualForagePilotProgram;
548-116 (h)LivestockRiskProtectionInsurancePlan;
549-117 (i)LivestockGrossMarginInsurancePlan;
550-118 (11)ForalltaxyearsbeginningonorafterJanuary1,2018,anyinterestexpensepaid
551-119oraccruedinthecurrenttaxableyear,butnotdeductedasaresultofthelimitationimposed
552-120under26U.S.C.Section163(j),asamended.Forthepurposesofthissubdivision,aninterest
553-121expenseisconsideredpaidoraccruedonlyinthefirsttaxableyearthedeductionwouldhave
554-122beenallowableunder26U.S.C.Section163,asamended,ifthelimitationunder26U.S.C.
555-123Section163(j),asamended,didnotexist;
556-124 (12)Onehundredpercentofanyretirementbenefitsreceivedbyanytaxpayerasa
557-125resultofthetaxpayer'sserviceintheArmedForcesoftheUnitedStates,includingreserve
558-126componentsandtheNationalGuardofthisstate,asdefinedin32U.S.C.Sections101(3)and
559-127109,andanyothermilitaryforceorganizedunderthelawsofthisstate;and
560-128 (13)ForalltaxyearsbeginningonorafterJanuary1,2022,onehundredpercentof
561-129anyfederal,state,orlocalgrantmoneysreceivedbythetaxpayerifthegrantmoneywas
562-130disbursedfortheexpresspurposeofprovidingorexpandingaccesstobroadbandinternetto
563-131areasofthestatedeemedtobelackingsuchaccess.
564-132 4.Thereshallbeaddedtoorsubtractedfromthetaxpayer'sfederaladjustedgross
565-133incomethetaxpayer'sshareoftheMissourifiduciaryadjustmentprovidedinsection143.351.
566-134 5.Thereshallbeaddedtoorsubtractedfromthetaxpayer'sfederaladjustedgross
567-135incomethemodificationsprovidedinsection143.411.
568-136 6.Inadditiontothemodificationstoataxpayer'sfederaladjustedgrossincomeinthis
569-137section,tocalculateMissouriadjustedgrossincomethereshallbesubtractedfromthe
570-138taxpayer'sfederaladjustedgrossincomeanygainrecognizedpursuantto26U.S.C.Section
571-1391033oftheInternalRevenueCodeof1986,asamended,arisingfromcompulsoryor
572-140involuntaryconversionofpropertyasaresultofcondemnationortheimminencethereof.
573-141 7.(1)Asusedinthissubsection,"qualifiedhealthinsurancepremium"meansthe
574-142amountpaidduringthetaxyearbysuchtaxpayerforanyinsurancepolicyprimarily
575-143providinghealthcarecoverageforthetaxpayer,thetaxpayer'sspouse,orthetaxpayer's
576-144dependents.
577-145 (2)Inadditiontothesubtractionsinsubsection3ofthissection,onehundredpercent
578-146oftheamountofqualifiedhealthinsurancepremiumsshallbesubtractedfromthetaxpayer's
579-HCSHB642 16 147federaladjustedgrossincometotheextenttheamountpaidforsuchpremiumsisincludedin
580-148federaltaxableincome.Thetaxpayershallprovidethedepartmentofrevenuewithproofof
581-149theamountofqualifiedhealthinsurancepremiumspaid.
582-150 8.(1)BeginningJanuary1,2014,inadditiontothesubtractionsprovidedinthis
583-151section,onehundredpercentofthecostincurredbyataxpayerforahomeenergyaudit
584-152conductedbyanentitycertifiedbythedepartmentofnaturalresourcesundersection640.153
585-153ortheimplementationofanyenergyefficiencyrecommendationsmadeinsuchanauditshall
586-154besubtractedfromthetaxpayer'sfederaladjustedgrossincometotheextenttheamountpaid
587-155foranysuchactivityisincludedinfederaltaxableincome.Thetaxpayershallprovidethe
588-156departmentofrevenuewithasummaryofanyrecommendationsmadeinaqualifiedhome
589-157energyaudit,thenameandcertificationnumberofthequalifiedhomeenergyauditorwho
590-158conductedtheaudit,andproofoftheamountpaidforanyactivitiesunderthissubsectionfor
591-159whichadeductionisclaimed.Thetaxpayershallalsoprovideacopyofthesummaryofany
592-160recommendationsmadeinaqualifiedhomeenergyaudittothedepartmentofnatural
593-161resources.
594-162 (2)Atnotimeshalladeductionclaimedunderthissubsectionbyanindividual
595-163taxpayerortaxpayersfilingcombinedreturnsexceedonethousanddollarsperyearfor
596-164individualtaxpayersorcumulativelyexceedtwothousanddollarsperyearfortaxpayers
597-165filingcombinedreturns.
598-166 (3)Anydeductionclaimedunderthissubsectionshallbeclaimedforthetaxyearin
599-167whichthequalifiedhomeenergyauditwasconductedorinwhichtheimplementationofthe
600-168energyefficiencyrecommendationsoccurred.Ifimplementationoftheenergyefficiency
601-169recommendationsoccurredduringmorethanoneyear,thedeductionmaybeclaimedinmore
602-170thanoneyear,subjecttothelimitationsprovidedundersubdivision(2)ofthissubsection.
603-171 (4)Adeductionshallnotbeclaimedforanyotherwiseeligibleactivityunderthis
604-172subsectionifsuchactivityqualifiedforandreceivedanyrebateorotherincentivethrougha
605-173state-sponsoredenergyprogramorthroughanelectriccorporation,gascorporation,electric
606-174cooperative,ormunicipallyownedutility.
607-175 9.Theprovisionsofsubsection8ofthissectionshallexpireonDecember31,2020.
608-176 10.(1)Asusedinthissubsection,thefollowingtermsmean:
609-177 (a)"Beginningfarmer",ataxpayerwho:
610-178 a.HasfiledatleastonebutnotmorethantenInternalRevenueServiceScheduleF
611-179(Form1040)ProfitorLossFromFarmingformssinceturningeighteenyearsofage;
612-180 b.IsapprovedforabeginningfarmerloanthroughtheUSDAFarmServiceAgency
613-181BeginningFarmerdirectorguaranteedloanprogram;
614-HCSHB642 17 182 c.Hasafarmingoperationthatisdeterminedbythedepartmentofagriculturetobe
615-183newproductionagriculturebutistheprincipaloperatorofafarmandhassubstantialfarming
616-184knowledge;or
617-185 d.Hasbeendeterminedbythedepartmentofagriculturetobeaqualifiedfamily
618-186member;
619-187 (b)"Farmowner",[anindividual] ataxpayerwhoownsfarmlandanddisposesofor
620-188relinquishesuseofallorsomeportionofsuchfarmlandasfollows:
621-189 a.Asaletoabeginningfarmer;
622-190 b.Aleaseorrentalagreementnotexceedingtenyearswithabeginningfarmer;or
623-191 c.Acrop-sharearrangementnotexceedingtenyearswithabeginningfarmer;
624-192 (c)"Qualifiedfamilymember",anindividualwhoisrelatedtoafarmownerwithin
625-193thefourthdegreebyblood,marriage,oradoptionandwhoispurchasingorleasingorisina
626-194crop-sharearrangementforlandfromalloraportionofsuchfarmowner'sfarmingoperation;
627-195 (d)"Taxpayer",anyindividual,trust,firm,partnerinafirm,corporation,
628-196partnership,shareholderinanScorporation,ormemberofalimitedliabilitycompany
629-197subjecttotheincometaximposedunderthischapter,excludingwithholdingtax
630-198imposedundersections143.191to143.265.
631-199 (2)(a)Inadditiontoallothersubtractionsauthorizedinthissection,ataxpayerwho
632-200isafarmownerwhosellsalloraportionofsuchfarmlandtoabeginningfarmermaysubtract
633-201fromsuchtaxpayer'sMissouriadjustedgrossincomeanamounttotheextentincludedin
634-202federaladjustedgrossincomeasprovidedinthissubdivision.
635-203 (b)Subjecttothelimitationsinparagraph(c)ofthissubdivision,theamountthatmay
636-204besubtractedshallbeequaltotheportionofcapitalgainsreceivedfromthesaleofsuch
637-205farmlandthatsuchtaxpayerreceivesinthetaxyearforwhichsuchtaxpayersubtractssuch
638-206capitalgain.
639-207 (c)Ataxpayermaysubtractthefollowingamountsandpercentagespertaxyearin
640-208totalcapitalgainsreceivedfromthesaleofsuchfarmlandunderthissubdivision:
641-209 a.Forthefirsttwomilliondollarsreceived,onehundredpercent;
642-210 b.Forthenextonemilliondollarsreceived,eightypercent;
643-211 c.Forthenextonemilliondollarsreceived,sixtypercent;
644-212 d.Forthenextonemilliondollarsreceived,fortypercent;and
645-213 e.Forthenextonemilliondollarsreceived,twentypercent.
646-214 (d)Thedepartmentofrevenueshallprepareanannualreportreviewingthecostsand
647-215benefitsandcontainingstatisticalinformationregardingthesubtractionofcapitalgains
648-216authorizedunderthissubdivisionfortheprevioustaxyearincluding,butnotlimitedto,the
649-217totalamountofallcapitalgainssubtractedandthenumberoftaxpayerssubtractingsuch
650-218capitalgains.SuchreportshallbesubmittedbeforeFebruaryfirstofeachyeartothe
651-HCSHB642 18 219committeeonagriculturepolicyoftheMissourihouseofrepresentativesandthecommittee
652-220onagriculture,foodproductionandoutdoorresourcesoftheMissourisenate,orthesuccessor
653-221committees.
654-222 (3)(a)Inadditiontoallothersubtractionsauthorizedinthissection,ataxpayerwho
655-223isafarmownerwhoentersaleaseorrentalagreementforalloraportionofsuchfarmland
656-224withabeginningfarmermaysubtractfromsuchtaxpayer'sMissouriadjustedgrossincomean
657-225amounttotheextentincludedinfederaladjustedgrossincomeasprovidedinthis
658-226subdivision.
659-227 (b)Subjecttothelimitationinparagraph(c)ofthissubdivision,theamountthatmay
660-228besubtractedshallbeequaltotheportionofcashrentincomereceivedfromtheleaseor
661-229rentalofsuchfarmlandthatsuchtaxpayerreceivesinthetaxyearforwhichsuchtaxpayer
662-230subtractssuchincome.
663-231 (c)Notaxpayershallsubtractmorethantwenty-fivethousanddollarspertaxyearin
664-232totalcashrentincomereceivedfromtheleaseorrentalofsuchfarmlandunderthis
665-233subdivision.
666-234 (4)(a)Inadditiontoallothersubtractionsauthorizedinthissection,ataxpayerwho
667-235isafarmownerwhoentersacrop-sharearrangementonalloraportionofsuchfarmlandwith
668-236abeginningfarmermaysubtractfromsuchtaxpayer'sMissouriadjustedgrossincomean
669-237amounttotheextentincludedinfederaladjustedgrossincomeasprovidedinthis
670-238subdivision.
671-239 (b)Subjecttothelimitationinparagraph(c)ofthissubdivision,theamountthatmay
672-240besubtractedshallbeequaltotheportionofincomereceivedfromthecrop-share
673-241arrangementonsuchfarmlandthatsuchtaxpayerreceivesinthetaxyearforwhichsuch
674-242taxpayersubtractssuchincome.
675-243 (c)Notaxpayershallsubtractmorethantwenty-fivethousanddollarspertaxyearin
676-244totalincomereceivedfromtheleaseorrentalofsuchfarmlandunderthissubdivision.
677-245 (5)Thedepartmentofagricultureshall,byrule,establishaprocesstoverifythata
678-246taxpayerisabeginningfarmerforpurposesofthissectionandshallprovideverificationto
679-247thebeginningfarmerandfarmsellerofsuchfarmer'sandseller'scertificationand
680-248qualificationfortheexemptionprovidedinthissubsection.
681-178.530.1.Thestateboardofeducationshallestablishstandardsandannually
682-2inspect,asabasisforapproval,allpublicprevocational,vocationalschools,StateTechnical
683-3CollegeofMissouri,departmentsandclassesreceivingstateorfederalmoneysforgiving
684-4traininginagriculture,industrial,homeeconomicsandcommercialsubjectsandallschools,
685-5departmentsandclassesreceivingstateorfederalmoneysforthepreparationofteachersand
686-6supervisorsofsuchsubjects.Thepublicprevocationalandvocationalschools,State
687-7TechnicalCollegeofMissouri,departments,andclasses,andthetrainingschools,
688-HCSHB642 19 8departmentsandclassesareentitledtothestateorfederalmoneyssolongastheyare
689-9approvedbythestateboardofeducation,astosite,plant,equipment,qualificationsof
690-10teachers,admissionofpupils,coursesofstudyandmethodsofinstruction.Alldisbursements
691-11ofstateorfederalmoneysforthebenefitoftheapprovedprevocationalandvocational
692-12schools,StateTechnicalCollegeofMissouri,departmentsandclassesshallbemade
693-13semiannually.TheschoolboardofeachapprovedschoolorthegoverningbodyofState
694-14TechnicalCollegeofMissourishallfileareportwiththestateboardofeducationatthetimes
695-15andintheformthatthestateboardrequires.Uponreceiptofasatisfactoryreport,thestate
696-16boardofeducationshallcertifytothecommissionerofadministrationforhisapprovalthe
697-17amountofthestateandfederalmoneysduetheschooldistrictorStateTechnicalCollegeof
698-18Missouri.Theamountduetheschooldistrictshallbecertifiedbythecommissionerof
699-19administrationandproperwarrantthereforshallbeissuedtothedistricttreasurerorState
700-20TechnicalCollegeofMissouri.
701-21 2.Notwithstandingtheprovisionsofsubsection1ofthissection,thestateboardof
702-22educationshallestablishstandardsforagriculturaleducationthatmaybeadoptedbyaprivate
703-23schoolaccreditedbyanagencyrecognizedbytheUnitedStatesDepartmentofEducationas
704-24anaccreditorofprivateschoolsthatwishestoprovidequalityvocationalprogramming
705-25outsidetherequirementsof,butconsistentwith,thefederalVocationalEducationAct.Such
706-26standardsshallbesufficienttoqualifyaprivateschooltoapplytothestatechapterfor
707-27approvalofalocalchapterofafederallycharterednationalagriculturaleducationassociation
708-28onaformdevelopedforthatpurposebythedepartmentofelementaryandsecondary
709-29educationwithouteligibilitytoreceivestateorfederalfundingforagriculturalvocational
710-30education.Theprovisionsofthissubsectionshallnotbeconstruedtocreateeligibilityfora
711-31privateschooltoreceivestateorfederalfundingforagriculturalvocationaleducation,but
712-32shallnotprohibitaprivateschoolfromreceivingstateorfederalfundsforwhichsuchprivate
713-33schoolwouldotherwisebeeligibleforagriculturalvocationaleducation.Anysuchprivate
714-34schoolshallreimbursethedepartmentannuallyforthecostofoversightandmaintenanceof
715-35theprogram.
716-36 3.(1)Thedepartmentofelementaryandsecondaryeducation,throughits
717-37agriculturaleducationsection,shallbeauthorizedtoestablishapilotprogram,beginningin
718-38the2020-21schoolyearandendingonJunethirtiethofthe2025-26schoolyear, to
719-39provideforagriculturaleducationinelementaryschoolsinthestate.[Thepurposeofthepilot
720-40programshallbetodeterminewhetherandhowtoimplementanelementaryagricultural
721-41educationprogramstatewide.] Forthe2026-27schoolyearandallsubsequentschool
722-42years,thepilotprogramestablishedinthissubsectionmaybecomeaprogram
723-43implementedinallelementaryschoolsinthestate.
724-HCSHB642 20 44 (2)[Thedepartment,throughitsemployeeswhoworkintheagriculturaleducation
725-45section,isauthorizedtoselectfromamongapplicationssubmittedbythepublicelementary
726-46schoolsaminimumofsixteenpublicelementaryschoolsforparticipationinthepilot
727-47program.Thedepartmentshalldevelopanapplicationprocessforpublicelementaryschools
728-48toapplytoparticipateinthepilotprogram.Thelocalschoolboardforeachelementary
729-49schoolselectedtobeinthepilotprogramshallagreetoimplementandfullyfundan
730-50elementaryagriculturaleducationprograminsuchschoolandtocontinuetoprovidesuch
731-51elementaryagriculturaleducationprogramforaperiodnoshorterthanthreeyears.Thelocal
732-52schooldistrictmayemployanagriculturaleducationteachertoprovidesuchprogramforthe
733-53elementaryschool.
734-54 (3)Thedepartment,throughitsemployeeswhoworkintheagriculturaleducation
735-55section,andlocalschooldistrictsshallcollaboratetoestablishtheinstructionalmodelfor
736-56eachelementaryagriculturaleducationprogram.Suchinstructionalmodelshallbegrade-
737-57appropriateandincludeinstructioninanorganizedclassroom,collaborativelearning
738-58experiencesthroughinvestigationandinquiry,includinglaboratoryandsite-basedlearning
739-59activities,andpersonal,leadership,andcareerdevelopmentopportunities.
740-60 (4)Thedepartment,throughitsagriculturaleducationsection,shallprovidefora
741-61programevaluationregardingthesuccessandimpactofthepilotprogramuponcompletionof
742-62thethirdyearofthepilotprogramandshallreporttheresultsofsuchevaluationtothe
743-63relevanthouseandsenatecommitteesonagricultureandeducation.
744-64 4.]Thedepartmentshallmaintainanadequatenumberoffull-timeemployees,
745-65certifiedinagriculturaleducationanddistributedregionallythroughoutthestate,toprovide
746-66accountabilityforprogramdeliveryofagriculturaleducation,tocontinuetodevelopand
747-67maintainpertinentagriculturaleducationinstructionalmodelsandstandards,toassistlocal
748-68schooldistrictsonmattersrelatedtoagriculturaleducation,andtocoordinateregionaland
749-69statewideactivitiessupportingK-12agriculturaleducationprogramming.
750-70 [5.Nothinginthissectionshallbeconstruedtorequirepublicelementaryschoolsto
751-71participateinthepilotprogram.] (3)Therequirementsofsection160.514shallnotapply
752-72tothissubsection.
753-272.138.Whenanownerofrealestatedesirestoconstruct,maintain,orrepaira
754-2divisionfencetoencloseafieldorenclosurewhereanimalsarekeptasprovidedunder
755-3section272.010,suchowner,oracontractorhiredbysuchowner,mayenteronthe
756-4adjoiningpropertyuptoadistanceoftenfeetforthelengthofsuchdivisionfenceto
757-5construct,maintain,orrepairsuchdivisionfence.Theownerorcontractor
758-6constructing,maintaining,orrepairingsuchdivisionfenceisnotguiltyoftrespassfor
759-7enteringontotheadjoiningpropertyduringtheconstruction,maintenance,orrepairof
760-8suchdivisionfence,providedthattheownerorcontractordoesnotenterontothe
761-HCSHB642 21 9adjoiningpropertybeyondthetenfeetspecifiedinthissection.However,suchowneror
762-10contractorshallbeliableforalldamages,ifany,causedbyentryontotheadjoining
763-11property,includingdamagestocrops.Notwithstandinganyprovisiontothecontrary,
764-12theownerorcontractorthatconstructs,maintains,orrepairssuchdivisionfenceunder
765-13thissectionshallnotbeliablefordamagesforclearingorremovinganytree,brush,or
766-14vegetationthatliesdirectlyuponthepropertyboundarylinewheresuchdivisionfence
767-15isconstructed,maintained,orrepaired,sothatsuchdivisionfencemaybeconstructed,
768-16maintained,orrepaireduponsuchpropertyboundaryline.Theprovisionsofthis
769-17sectionshallnotapplywhentheadjoiningpropertyisownedoroperatedbyanyutility
770-18company,railroad,orazoologicalpark,wildlifeconservationfacility,oranimal
771-19sanctuaryaccreditedbytheAssociationofZoosandAquariumsorasimilarly
772-20recognizedaccreditingbody.Nothinginthissectionshallbeconstruedtoallowan
773-21ownerorcontractortoenterintoabuildingontheadjoiningproperty.
774-272.380.Whenanownerofrealestatedesirestoconstruct,maintain,orrepaira
775-2divisionfencetoencloseafieldorenclosurewhereanimalsarekeptorplacedas
776-3providedundersection272.220,suchowner,oracontractorhiredbysuchowner,may
777-4enterontheadjoiningpropertyuptoadistanceoftenfeetforthelengthofsuchdivision
778-5fencetoconstruct,maintain,orrepairsuchdivisionfence.Theownerorcontractor
779-6constructing,maintaining,orrepairingsuchdivisionfenceisnotguiltyoftrespassfor
780-7enteringontotheadjoiningpropertyduringtheconstruction,maintenance,orrepairof
781-8suchdivisionfence,providedthattheownerorcontractordoesnotenterontothe
782-9adjoiningpropertybeyondthetenfeetspecifiedinthissection.However,suchowneror
783-10contractorshallbeliableforalldamages,ifany,causedbyentryontotheadjoining
784-11property,includingdamagestocrops.Notwithstandinganyprovisiontothecontrary,
785-12theownerorcontractorthatconstructs,maintains,orrepairssuchdivisionfenceunder
786-13thissectionshallnotbeliablefordamagesforclearingorremovinganytree,brush,or
787-14vegetationthatliesdirectlyuponthepropertyboundarylinewheresuchdivisionfence
788-15isconstructed,maintained,orrepaired,sothatsuchdivisionfencemaybeconstructed,
789-16maintained,orrepaireduponsuchpropertyboundaryline.Theprovisionsofthis
790-17sectionshallnotapplywhentheadjoiningpropertyisownedoroperatedbyanyutility
791-18company,railroad,orazoologicalpark,wildlifeconservationfacility,oranimal
792-19sanctuaryaccreditedbytheAssociationofZoosandAquariumsorasimilarly
793-20recognizedaccreditingbody.Nothinginthissectionshallbeconstruedtoallowan
794-21ownerorcontractortoenterintoabuildingontheadjoiningproperty.
795-301.010.Asusedinthischapterandsections304.010to304.040,304.120to
796-2304.260,andsections307.010to307.175,thefollowingtermsmean:
797-HCSHB642 22 3 (1)"All-terrainvehicle",anymotorizedvehiclemanufacturedandusedexclusively
798-4foroff-highwayuse,withanunladendryweightofonethousandfivehundredpoundsorless,
799-5travelingonthree,fourormorenonhighwaytires,witheither:
800-6 (a)Aseatdesignedtobestraddledbytheoperator,andhandlebarsforsteering
801-7control,butexcludinganelectricbicycle;or
802-8 (b)Awidthoffiftyinchesorless,measuredfromoutsideoftirerimtooutsideoftire
803-9rim,regardlessofseatingorsteeringarrangement;
804-10 (2)"Autocycle",athree-wheeledmotorvehiclewhichthedriversandpassengersride
805-11inapartiallyorcompletelyenclosednonstraddleseatingarea,thatisdesignedtobe
806-12controlledwithasteeringwheelandpedals,andthathasmetapplicableDepartmentof
807-13TransportationNationalHighwayTrafficSafetyAdministrationrequirementsorfederal
808-14motorcyclesafetystandards;
809-15 (3)"Automobiletransporter",anyvehiclecombinationcapableofcarryingcargoon
810-16thepowerunitanddesignedandusedforthetransportofassembledmotorvehicles,including
811-17truckcamperunits;
812-18 (4)"Axleload",thetotalloadtransmittedtotheroadbyallwheelswhosecentersare
813-19includedbetweentwoparalleltransverseverticalplanesfortyinchesapart,extendingacross
814-20thefullwidthofthevehicle;
815-21 (5)"Backhaul",thereturntripofavehicletransportingcargoorgeneralfreight,
816-22especiallywhencarryinggoodsbackoverallorpartofthesameroute;
817-23 (6)"Boattransporter",anyvehiclecombinationcapableofcarryingcargoonthe
818-24powerunitanddesignedandusedspecificallytotransportassembledboatsandboathulls.
819-25Boatsmaybepartiallydisassembledtofacilitatetransporting;
820-26 (7)"Bodyshop",abusinessthatrepairsphysicaldamageonmotorvehiclesthatare
821-27notownedbytheshoporitsofficersoremployeesbymending,straightening,replacingbody
822-28parts,orpainting;
823-29 (8)"Bus",amotorvehicleprimarilyforthetransportationofadriverandeightor
824-30morepassengersbutnotincludingshuttlebuses;
825-31 (9)"Commercialmotorvehicle",amotorvehicledesignedorregularlyusedfor
826-32carryingfreightandmerchandise,ormorethaneightpassengersbutnotincludingvanpoolsor
827-33shuttlebuses;
828-34 (10)"Cottontrailer",atrailerdesigned[andusedexclusively] fortransportingcotton
829-35atspeedslessthan[forty] seventymilesperhourfromfieldtofieldorfromfieldtomarket
830-36andreturn;
831-37 (11)"Dealer",anyperson,firm,corporation,association,agentorsubagentengaged
832-38inthesaleorexchangeofnew,usedorreconstructedmotorvehiclesortrailers;
833-39 (12)"Director"or"directorofrevenue",thedirectorofthedepartmentofrevenue;
834-HCSHB642 23 40 (13)"Driveawayoperation":
835-41 (a)Themovementofamotorvehicleortrailerbyanypersonormotorcarrierother
836-42thanadealeroveranypublichighway,underitsownpowersingly,orinafixedcombination
837-43oftwoormorevehicles,forthepurposeofdeliveryforsaleorfordeliveryeitherbeforeor
838-44aftersale;
839-45 (b)Themovementofanyvehicleorvehicles,notownedbythetransporter,
840-46constitutingthecommoditybeingtransported,byapersonengagedinthebusinessof
841-47furnishingdriversandoperatorsforthepurposeoftransportingvehiclesintransitfromone
842-48placetoanotherbythedriveawayortowawaymethods;or
843-49 (c)Themovementofamotorvehiclebyanypersonwhoislawfullyengagedinthe
844-50businessoftransportingordeliveringvehiclesthatarenottheperson'sownandvehiclesofa
845-51typeotherwiserequiredtoberegistered,bythedriveawayortowawaymethods,fromapoint
846-52ofmanufacture,assemblyordistributionorfromtheownerofthevehiclestoadealerorsales
847-53agentofamanufacturerortoanyconsigneedesignatedbytheshipperorconsignor;
848-54 (14)"Dromedary",abox,deck,orplatemountedbehindthecabandforwardofthe
849-55fifthwheelontheframeofthepowerunitofatrucktractor-semitrailercombination.Atruck
850-56tractorequippedwithadromedarymaycarrypartofaloadwhenoperatingindependentlyor
851-57inacombinationwithasemitrailer;
852-58 (15)"Electricbicycle",abicycleequippedwithfullyoperablepedals,asaddleorseat
853-59fortherider,andanelectricmotoroflessthan750wattsthatmeetstherequirementsofoneof
854-60thefollowingthreeclasses:
855-61 (a)"Class1electricbicycle",anelectricbicycleequippedwithamotorthatprovides
856-62assistanceonlywhentheriderispedalingandthatceasestoprovideassistancewhenthe
857-63bicyclereachesthespeedoftwentymilesperhour;
858-64 (b)"Class2electricbicycle",anelectricbicycleequippedwithamotorthatmaybe
859-65usedexclusivelytopropelthebicycleandthatisnotcapableofprovidingassistancewhenthe
860-66bicyclereachesthespeedoftwentymilesperhour;or
861-67 (c)"Class3electricbicycle",anelectricbicycleequippedwithamotorthatprovides
862-68assistanceonlywhentheriderispedalingandthatceasestoprovideassistancewhenthe
863-69bicyclereachesthespeedoftwenty-eightmilesperhour;
864-70 (16)"Farmtractor",atractorusedexclusivelyforagriculturalpurposes;
865-71 (17)"Fleet",anygroupoftenormoremotorvehiclesownedbythesameowner;
866-72 (18)"Fleetvehicle",amotorvehiclewhichisincludedaspartofafleet;
867-73 (19)"Fullmount",avehiclemountedcompletelyontheframeofeitherthefirstorlast
868-74vehicleinasaddlemountcombination;
869-75 (20)"Grossweight",theweightofvehicleand/orvehiclecombinationwithoutload,
870-76plustheweightofanyloadthereon;
871-HCSHB642 24 77 (21)"Hail-damagedvehicle",anyvehicle,thebodyofwhichhasbecomedentedas
872-78theresultoftheimpactofhail;
873-79 (22)"Highway",anypublicthoroughfareforvehicles,includingstateroads,county
874-80roadsandpublicstreets,avenues,boulevards,parkwaysoralleysinanymunicipality;
875-81 (23)"Improvedhighway",ahighwaywhichhasbeenpavedwithgravel,macadam,
876-82concrete,brickorasphalt,orsurfacedinsuchamannerthatitshallhaveahard,smooth
877-83surface;
878-84 (24)"Intersectinghighway",anyhighwaywhichjoinsanother,whetherornotit
879-85crossesthesame;
880-86 (25)"Junkvehicle",avehiclewhich:
881-87 (a)Isincapableofoperationoruseuponthehighwaysandhasnoresalevalueexcept
882-88asasourceofpartsorscrap;or
883-89 (b)Hasbeendesignatedasjunkorasubstantiallyequivalentdesignationbythisstate
884-90oranyotherstate;
885-91 (26)"Kitvehicle",amotorvehicleassembledbyapersonotherthanagenerally
886-92recognizedmanufacturerofmotorvehiclesbytheuseofagliderkitorreplicapurchasedfrom
887-93anauthorizedmanufacturerandaccompaniedbyamanufacturer'sstatementoforigin;
888-94 (27)"Landimprovementcontractors'commercialmotorvehicle",anynot-for-hire
889-95commercialmotorvehicletheoperationofwhichisconfinedto:
890-96 (a)Anareathatextendsnotmorethanaradiusofonehundredfiftymilesfromits
891-97homebaseofoperationswhentransportingitsowner'smachinery,equipment,orauxiliary
892-98suppliestoorfromprojectsinvolvingsoilandwaterconservation,ortoandfromequipment
893-99dealers'maintenancefacilitiesformaintenancepurposes;or
894-100 (b)Anareathatextendsnotmorethanaradiusoffiftymilesfromitshomebaseof
895-101operationswhentransportingitsowner'smachinery,equipment,orauxiliarysuppliestoor
896-102fromprojectsnotinvolvingsoilandwaterconservation.
897-103
898-104Nothinginthissubdivisionshallbeconstruedtopreventanymotorvehiclefrombeing
899-105registeredasacommercialmotorvehicleorlocalcommercialmotorvehicle;
900-106 (28)"Localcommercialmotorvehicle",acommercialmotorvehiclewhose
901-107operationsareconfinedtoamunicipalityandthatareaextendingnotmorethanfiftymiles
902-108therefrom,oracommercialmotorvehiclewhoseproperty-carryingoperationsareconfined
903-109solelytothetransportationofpropertyownedbyanypersonwhoistheowneroroperatorof
904-110suchvehicletoorfromafarmownedbysuchpersonorundertheperson'scontrolbyvirtue
905-111ofalandlordandtenantlease;providedthatanysuchpropertytransportedtoanysuchfarmis
906-112foruseintheoperationofsuchfarm;
907-HCSHB642 25 113 (29)"Locallogtruck",acommercialmotorvehiclewhichisregisteredpursuantto
908-114thischaptertooperateasamotorvehicleonthepublichighwaysofthisstate;used
909-115exclusivelyinthisstate;usedtotransportharvestedforestproducts;operatedsolelyata
910-116forestedsiteandinanareaextendingnotmorethanaonehundredfiftymileradiusfromsuch
911-117site;andwhenoperatedonthenationalsystemofinterstateanddefensehighwaysdescribed
912-118in23U.S.C.Section103,asamended,oroutsidetheonehundredfiftymileradiusfromsuch
913-119sitewithanextendeddistancelocallogtruckpermit,doesnothavemorethanfouraxles,and
914-120doesnotpullatrailerwhichhasmorethanthreeaxles.Harvestingequipmentwhichisused
915-121specificallyforcutting,felling,trimming,delimbing,debarking,chipping,skidding,loading,
916-122unloading,andstackingmaybetransportedonalocallogtruck;
917-123 (30)"Locallogtrucktractor",acommercialmotorvehiclewhichisregisteredunder
918-124thischaptertooperateasamotorvehicleonthepublichighwaysofthisstate;used
919-125exclusivelyinthisstate;usedtotransportharvestedforestproducts,operatedataforestedsite
920-126andinanareaextendingnotmorethanaonehundredfiftymileradiusfromsuchsite;and
921-127whenoperatedonthenationalsystemofinterstateanddefensehighwaysdescribedin23
922-128U.S.C.Section103,asamended,oroutsidetheonehundredfiftymileradiusfromsuchsite
923-129withanextendeddistancelocallogtruckpermit,doesnothavemorethanthreeaxlesand
924-130doesnotpullatrailerwhichhasmorethanthreeaxles;
925-131 (31)"Localtransitbus",abuswhoseoperationsareconfinedwhollywithina
926-132municipalcorporation,orwhollywithinamunicipalcorporationandacommercialzone,as
927-133definedinsection390.020,adjacentthereto,formingapartofapublictransportationsystem
928-134withinsuchmunicipalcorporationandsuchmunicipalcorporationandadjacentcommercial
929-135zone;
930-136 (32)"Logtruck",avehiclewhichisnotalocallogtruckorlocallogtrucktractorand
931-137isusedexclusivelytotransportharvestedforestproductstoandfromforestedsiteswhichis
932-138registeredpursuanttothischaptertooperateasamotorvehicleonthepublichighwaysofthis
933-139stateforthetransportationofharvestedforestproducts;
934-140 (33)"Majorcomponentparts",therearclip,cowl,frame,body,cab,front-end
935-141assembly,andfrontclip,asthosetermsaredefinedbythedirectorofrevenuepursuantto
936-142rulesandregulationsorbyillustrations;
937-143 (34)"Manufacturer",anyperson,firm,corporationorassociationengagedinthe
938-144businessofmanufacturingorassemblingmotorvehicles,trailersorvesselsforsale;
939-145 (35)"Motorchangevehicle",avehiclemanufacturedpriortoAugust,1957,which
940-146receivesanew,rebuiltorusedengine,andwhichusedthenumberstampedontheoriginal
941-147engineasthevehicleidentificationnumber;
942-148 (36)"Motorvehicle",anyself-propelledvehiclenotoperatedexclusivelyupontracks,
943-149exceptfarmtractorsandelectricbicycles;
944-HCSHB642 26 150 (37)"Motorvehicleprimarilyforbusinessuse",anyvehicleotherthanarecreational
945-151motorvehicle,motorcycle,motortricycle,oranycommercialmotorvehiclelicensedforover
946-152twelvethousandpounds:
947-153 (a)Offeredforhireorlease;or
948-154 (b)Theownerofwhichalsoownstenormoresuchmotorvehicles;
949-155 (38)"Motorcycle",amotorvehicleoperatedontwowheels;
950-156 (39)"Motorizedbicycle",anytwo-wheeledorthree-wheeleddevicehavingan
951-157automatictransmissionandamotorwithacylindercapacityofnotmorethanfiftycubic
952-158centimeters,whichproduceslessthanthreegrossbrakehorsepower,andiscapableof
953-159propellingthedeviceatamaximumspeedofnotmorethanthirtymilesperhouronlevel
954-160ground,butexcludinganelectricbicycle;
955-161 (40)"Motortricycle",amotorvehicleuponwhichtheoperatorstraddlesorsitsastride
956-162thatisdesignedtobecontrolledbyhandlebarsandisoperatedonthreewheels,includinga
957-163motorcyclewhileoperatedwithanyconveyance,temporaryorotherwise,requiringtheuseof
958-164athirdwheel,butexcludinganelectricbicycle.Amotortricycleshallnotbeincludedinthe
959-165definitionofall-terrainvehicle;
960-166 (41)"Municipality",anycity,townorvillage,whetherincorporatedornot;
961-167 (42)"Nonresident",aresidentofastateorcountryotherthanthestateofMissouri;
962-168 (43)"Non-USA-stdmotorvehicle",amotorvehiclenotoriginallymanufacturedin
963-169compliancewithUnitedStatesemissionsorsafetystandards;
964-170 (44)"Operator",anypersonwhooperatesordrivesamotorvehicle;
965-171 (45)"Owner",anyperson,firm,corporationorassociation,whoholdsthelegaltitle
966-172toavehicleorwhohasexecutedabuyer'sorderorretailinstallmentsalescontractwitha
967-173motorvehicledealerlicensedundersections301.550to301.580forthepurchaseofavehicle
968-174withanimmediaterightofpossessionvestedinthetransferee,orintheeventavehicleisthe
969-175subjectofanagreementfortheconditionalsaleorleasethereofwiththerightofpurchase
970-176uponperformanceoftheconditionsstatedintheagreementandwithanimmediaterightof
971-177possessionvestedintheconditionalvendeeorlessee,orintheeventamortgagorofavehicle
972-178isentitledtopossession,thensuchconditionalvendeeorlesseeormortgagorshallbedeemed
973-179theowner;
974-180 (46)"Publicgarage",aplaceofbusinesswheremotorvehiclesarehoused,stored,
975-181repaired,reconstructedorrepaintedforpersonsotherthantheownersoroperatorsofsuch
976-182placeofbusiness;
977-183 (47)"Rebuilder",abusinessthatrepairsorrebuildsmotorvehiclesownedbythe
978-184rebuilder,butdoesnotincludecertificatedcommonorcontractcarriersofpersonsor
979-185property;
980-HCSHB642 27 186 (48)"Reconstructedmotorvehicle",avehiclethatisalteredfromitsoriginal
981-187constructionbytheadditionorsubstitutionoftwoormoreneworusedmajorcomponent
982-188parts,excludingmotorvehiclesmadefromallnewparts,andnewmultistagemanufactured
983-189vehicles;
984-190 (49)"Recreationalmotorvehicle",anymotorvehicledesigned,constructedor
985-191substantiallymodifiedsothatitmaybeusedandisusedforthepurposesoftemporary
986-192housingquarters,includingthereinsleepingandeatingfacilitieswhichareeitherpermanently
987-193attachedtothemotorvehicleorattachedtoaunitwhichissecurelyattachedtothemotor
988-194vehicle.Nothinghereinshallpreventanymotorvehiclefrombeingregisteredasa
989-195commercialmotorvehicleifthemotorvehiclecouldotherwisebesoregistered;
990-196 (50)"Recreationaloff-highwayvehicle",anymotorizedvehiclemanufacturedand
991-197usedexclusivelyforoff-highwayusewhichismorethanfiftyinchesbutnomorethaneighty
992-198inchesinwidth,measuredfromoutsideoftirerimtooutsideoftirerim,withanunladendry
993-199weightofthreethousandfivehundredpoundsorless,travelingonfourormorenonhighway
994-200tiresandwhichmayhaveaccesstoATVtrails;
995-201 (51)"Recreationaltrailer",anytrailerdesigned,constructed,orsubstantiallymodified
996-202sothatitmaybeusedandisusedforthepurposeoftemporaryhousingquarters,including
997-203thereinsleepingoreatingfacilities,whichcanbetemporarilyattachedtoamotorvehicleor
998-204attachedtoaunitwhichissecurelyattachedtoamotorvehicle;
999-205 (52)"Rollbackorcarcarrier",anyvehiclespecificallydesignedtotransportwrecked,
1000-206disabledorotherwiseinoperablevehicles,whenthetransportationisdirectlyconnectedtoa
1001-207wreckerortowingservice;
1002-208 (53)"Saddlemountcombination",acombinationofvehiclesinwhichatruckortruck
1003-209tractortowsoneormoretrucksortrucktractors,eachconnectedbyasaddletotheframeor
1004-210fifthwheelofthevehicleinfrontofit.The"saddle"isamechanismthatconnectsthefront
1005-211axleofthetowedvehicletotheframeorfifthwheelofthevehicleinfrontandfunctionslike
1006-212afifthwheelkingpinconnection.Whentwovehiclesaretowedinthismannerthe
1007-213combinationiscalleda"doublesaddlemountcombination".Whenthreevehiclesaretowed
1008-214inthismanner,thecombinationiscalleda"triplesaddlemountcombination";
1009-215 (54)"Salvagedealeranddismantler",abusinessthatdismantlesusedmotorvehicles
1010-216forthesaleofthepartsthereof,andbuysandsellsusedmotorvehiclepartsandaccessories;
1011-217 (55)"Salvagevehicle",amotorvehicle,semitrailer,orhousetrailerwhich:
1012-218 (a)Wasdamagedduringayearthatisnomorethansixyearsafterthemanufacturer's
1013-219modelyeardesignationforsuchvehicletotheextentthatthetotalcostofrepairstorebuildor
1014-220reconstructthevehicletoitsconditionimmediatelybeforeitwasdamagedforlegaloperation
1015-221ontheroadsorhighwaysexceedseightypercentofthefairmarketvalueofthevehicle
1016-222immediatelyprecedingthetimeitwasdamaged;
1017-HCSHB642 28 223 (b)Byreasonofconditionorcircumstance,hasbeendeclaredsalvage,eitherbyits
1018-224owner,orbyaperson,firm,corporation,orotherlegalentityexercisingtherightofsecurity
1019-225interestinit;
1020-226 (c)Hasbeendeclaredsalvagebyaninsurancecompanyasaresultofsettlementofa
1021-227claim;
1022-228 (d)Ownershipofwhichisevidencedbyasalvagetitle;or
1023-229 (e)Isabandonedpropertywhichistitledpursuanttosection304.155orsection
1024-230304.157anddesignatedwiththewords"salvage/abandonedproperty".Thetotalcostof
1025-231repairstorebuildorreconstructthevehicleshallnotincludethecostofrepairing,replacing,
1026-232orreinstallinginflatablesafetyrestraints,tires,soundsystems,ordamageasaresultofhail,
1027-233oranysalestaxonpartsormaterialstorebuildorreconstructthevehicle.Forpurposesof
1028-234thisdefinition,"fairmarketvalue"meanstheretailvalueofamotorvehicleas:
1029-235 a.Setforthinacurrenteditionofanynationallyrecognizedcompilationofretail
1030-236values,includingautomateddatabases,orfrompublicationscommonlyusedbythe
1031-237automotiveandinsuranceindustriestoestablishthevaluesofmotorvehicles;
1032-238 b.Determinedpursuanttoamarketsurveyofcomparablevehicleswithregardto
1033-239conditionandequipment;and
1034-240 c.Determinedbyaninsurancecompanyusinganyotherprocedurerecognizedbythe
1035-241insuranceindustry,includingmarketsurveys,thatisappliedbythecompanyinauniform
1036-242manner;
1037-243 (56)"Schoolbus",anymotorvehicleusedsolelytotransportstudentstoorfrom
1038-244schoolortotransportstudentstoorfromanyplaceforeducationalpurposes;
1039-245 (57)"Scrapprocessor",abusinessthat,throughtheuseoffixedormobileequipment,
1040-246flattens,crushes,orotherwiseacceptsmotorvehiclesandvehiclepartsforprocessingor
1041-247transportationtoashredderorscrapmetaloperatorforrecycling;
1042-248 (58)"Shuttlebus",amotorvehicleusedormaintainedbyanyperson,firm,or
1043-249corporationasanincidentalservicetotransportpatronsorcustomersoftheregularbusiness
1044-250ofsuchperson,firm,orcorporationtoandfromtheplaceofbusinessoftheperson,firm,or
1045-251corporationprovidingtheserviceatnofeeorcharge.Shuttlebusesshallnotberegisteredas
1046-252busesorascommercialmotorvehicles;
1047-253 (59)"Specialmobileequipment",everyself-propelledvehiclenotdesignedorused
1048-254primarilyforthetransportationofpersonsorpropertyandincidentallyoperatedormoved
1049-255overthehighways,includingfarmequipment,implementsofhusbandry,roadconstructionor
1050-256maintenancemachinery,ditch-diggingapparatus,stonecrushers,aircompressors,power
1051-257shovels,cranes,graders,rollers,well-drillersandwood-sawingequipmentusedforhire,
1052-258asphaltspreaders,bituminousmixers,bucketloaders,ditchers,levelinggraders,finished
1053-259machines,motorgraders,roadrollers,scarifiers,earth-movingcarryalls,scrapers,draglines,
1054-HCSHB642 29 260concretepumptrucks,rock-drillingandearth-movingequipment.Thisenumerationshallbe
1055-261deemedpartialandshallnotoperatetoexcludeothersuchvehicleswhicharewithinthe
1056-262generaltermsofthissection;
1057-263 (60)"Speciallyconstructedmotorvehicle",amotorvehiclewhichshallnothavebeen
1058-264originallyconstructedunderadistinctivename,make,modelortypebyamanufacturerof
1059-265motorvehicles.Thetermspeciallyconstructedmotorvehicleincludeskitvehicles;
1060-266 (61)"Stinger-steeredcombination",atrucktractor-semitrailerwhereinthefifthwheel
1061-267islocatedonadropframelocatedbehindandbelowtherearmostaxleofthepowerunit;
1062-268 (62)"Tandemaxle",agroupoftwoormoreaxles,arrangedonebehindanother,the
1063-269distancebetweentheextremesofwhichismorethanfortyinchesandnotmorethanninety-
1064-270sixinchesapart;
1065-271 (63)"Towawaytrailertransportercombination",acombinationofvehiclesconsisting
1066-272ofatrailertransportertowingunitandtwotrailersorsemitrailers,withatotalweightthat
1067-273doesnotexceedtwenty-sixthousandpounds;andinwhichthetrailersorsemitrailerscarryno
1068-274propertyandconstituteinventorypropertyofamanufacturer,distributer,ordealerofsuch
1069-275trailersorsemitrailers;
1070-276 (64)"Tractor","trucktractor"or"truck-tractor",aself-propelledmotorvehicle
1071-277designedfordrawingothervehicles,butnotforthecarriageofanyloadwhenoperating
1072-278independently.Whenattachedtoasemitrailer,itsupportsapartoftheweightthereof;
1073-279 (65)"Trailer",anyvehiclewithoutmotivepowerdesignedforcarryingpropertyor
1074-280passengersonitsownstructureandforbeingdrawnbyaself-propelledvehicle,exceptthose
1075-281runningexclusivelyontracks,includingasemitrailerorvehicleofthetrailertypesodesigned
1076-282andusedinconjunctionwithaself-propelledvehiclethataconsiderablepartofitsown
1077-283weightrestsuponandiscarriedbythetowingvehicle.Thetermtrailershallnotinclude
1078-284cottontrailersasdefinedinthissectionandshallnotincludemanufacturedhomesasdefined
1079-285insection700.010;
1080-286 (66)"Trailertransportertowingunit",apowerunitthatisnotusedtocarryproperty
1081-287whenoperatinginatowawaytrailertransportercombination;
1082-288 (67)"Truck",amotorvehicledesigned,used,ormaintainedforthetransportationof
1083-289property;
1084-290 (68)"Truck-tractorsemitrailer-semitrailer",acombinationvehicleinwhichthetwo
1085-291trailingunitsareconnectedwithaB-trainassemblywhichisarigidframeextensionattached
1086-292totherearframeofafirstsemitrailerwhichallowsforafifth-wheelconnectionpointforthe
1087-293secondsemitrailerandhasonelessarticulationpointthantheconventionalA-dollyconnected
1088-294truck-tractorsemitrailer-trailercombination;
1089-295 (69)"Truck-trailerboattransportercombination",aboattransportercombination
1090-296consistingofastraighttrucktowingatrailerusingtypicallyaballandsocketconnectionwith
1091-HCSHB642 30 297thetraileraxlelocatedsubstantiallyatthetrailercenterofgravityratherthantherearofthe
1092-298trailerbutsoastomaintainadownwardforceonthetrailertongue;
1093-299 (70)"Usedpartsdealer",abusinessthatbuysandsellsusedmotorvehiclepartsor
1094-300accessories,butnotincludingabusinessthatsellsonlynew,remanufacturedorrebuiltparts.
1095-301Businessdoesnotincludeisolatedsalesataswapmeetoflessthanthreedays;
1096-302 (71)"Utilityvehicle",anymotorizedvehiclemanufacturedandusedexclusivelyfor
1097-303off-highwayusewhichismorethanfiftyinchesbutnomorethaneightyinchesinwidth,
1098-304measuredfromoutsideoftirerimtooutsideoftirerim,withanunladendryweightofthree
1099-305thousandfivehundredpoundsorless,travelingonfourorsixwheels,tobeusedprimarilyfor
1100-306landscaping,lawncare,ormaintenancepurposes;
1101-307 (72)"Vanpool",anyvanorothermotorvehicleusedormaintainedbyanyperson,
1102-308group,firm,corporation,association,city,countyorstateagency,oranymemberthereof,for
1103-309thetransportationofnotlessthaneightnormorethanforty-eightemployees,permotor
1104-310vehicle,toandfromtheirplaceofemployment;however,avanpoolshallnotbeincludedin
1105-311thedefinitionofthetermbusorcommercialmotorvehicleasdefinedinthissection,norshall
1106-312avanpooldriverbedeemedachauffeurasthattermisdefinedbysection303.020;norshall
1107-313useofavanpoolvehicleforride-sharingarrangements,recreational,personal,ormaintenance
1108-314usesconstituteanunlicenseduseofthemotorvehicle,unlessusedformonetaryprofitother
1109-315thanforuseinaride-sharingarrangement;
1110-316 (73)"Vehicle",anymechanicaldeviceonwheels,designedprimarilyforuse,orused,
1111-317onhighways,exceptmotorizedbicycles,electricbicycles,vehiclespropelledordrawnby
1112-318horsesorhumanpower,orvehiclesusedexclusivelyonfixedrailsortracks,orcottontrailers
1113-319ormotorizedwheelchairsoperatedbyhandicappedpersons;
1114-320 (74)"Wrecker"or"towtruck",anyemergencycommercialvehicleequipped,
1115-321designedandusedtoassistorrenderaidandtransportortowdisabledorwreckedvehicles
1116-322fromahighway,road,streetorhighwayrights-of-waytoapointofstorageorrepair,
1117-323includingtowingareplacementvehicletoreplaceadisabledorwreckedvehicle;
1118-324 (75)"Wreckerortowingservice",theactoftransporting,towingorrecoveringwitha
1119-325wrecker,towtruck,rollbackorcarcarrieranyvehiclenotownedbytheoperatorofthe
1120-326wrecker,towtruck,rollbackorcarcarrierforwhichtheoperatordirectlyorindirectly
1121-327receivescompensationorotherpersonalgain.
1122-307.010.1.Allmotorvehicles,andeverytrailerandsemitraileroperatinguponthe
1123-2publichighwaysofthisstateandcarryinggoodsormaterialorfarmproductswhichmay
1124-3reasonablybeexpectedtobecomedislodgedandfallfromthevehicle,trailerorsemitraileras
1125-4aresultofwindpressureorairpressureand/orbythemovementofthevehicle,traileror
1126-5semitrailershallhaveaprotectivecoverorbesufficientlysecuredsothatnoportionofsuch
1127-HCSHB642 31 6goodsormaterialcanbecomedislodgedandfallfromthevehicle,trailerorsemitrailerwhile
1128-7beingtransportedorcarried.
1129-8 2.Acottontrailer,asdefinedinsection301.010,shallnotbeinviolationofthis
1130-9section,provideditistravelingatspeedslessthanseventymilesperhourfromfieldto
1131-10fieldorfromfieldtomarketandreturnandnoportionofsuchgoodsormaterial
1132-11becomesdislodgedandfallsfromthecottontrailer,andthegoodsareormaterialis:
1133-12 (1)Immobilized,suchsothatitcannotshiftortiptotheextentthatthevehicle's
1134-13stabilityormaneuverabilityisadverselyaffected;
1135-14 (2)Transportedinasidedvehiclethathaswallsofadequatestrength,suchthat
1136-15eacharticleofcargowithinthevehicleisincontactwith,orsufficientlyclosetoawallor
1137-16otherarticles,sothatitcannotshiftortiptotheextentthatthevehicle'sstabilityor
1138-17maneuverabilityisadverselyaffected;
1139-18 (3)Fullycontainedwithinthestructureofthevehicle,andfirmlyimmobilizedor
1140-19securedonorwithinthevehiclebystructuresofadequatestrength,dunnageordunnage
1141-20bags,shoringbars,tiedowns,oracombinationofthese;or
1142-21 (4)Otherwisesecuredinaccordancewithfederallaw.
1143-22 3.Operationofamotorvehicle,trailerorsemitrailerinviolationofthissectionshall
1144-23beaclassCmisdemeanor,andanypersonconvictedthereofshallbepunishedasprovidedby
1145-24law.
1146-321.220.Forthepurposeofprovidingfireprotectiontothepropertywithinthe
1147-2district,thedistrictand,onitsbehalf,theboardshallhavethefollowingpowers,authorityand
1148-3privileges:
1149-4 (1)Tohaveperpetualexistence;
1150-5 (2)Tohaveanduseacorporateseal;
1151-6 (3)Tosueandbesued,andbeapartytosuits,actionsandproceedings;
1152-7 (4)Toenterintocontracts,franchisesandagreementswithanyperson,partnership,
1153-8associationorcorporation,publicorprivate,affectingtheaffairsofthedistrict,including
1154-9contractswithanymunicipality,districtorstate,ortheUnitedStatesofAmerica,andanyof
1155-10theiragencies,politicalsubdivisionsorinstrumentalities,fortheplanning,development,
1156-11construction,acquisitionoroperationofanypublicimprovementorfacility,orforacommon
1157-12servicerelatingtothecontrolorpreventionoffires,includingtheinstallation,operationand
1158-13maintenanceofwatersupplydistribution,firehydrantandfirealarmsystems;provided,thata
1159-14noticeshallbepublishedforbidsonallconstructionorpurchasecontractsforworkor
1160-15materialorboth,outsidetheauthoritycontainedinsubdivision(9)ofthissection,involving
1161-16anexpenseoftenthousanddollarsormore;
1162-HCSHB642 32 17 (5)Uponapprovalofthevotersashereinprovided,toborrowmoneyandincur
1163-18indebtednessandevidencethesamebycertificates,notesordebentures,andtoissuebonds,
1164-19inaccordancewiththeprovisionsofthischapter;
1165-20 (6)Toacquire,construct,purchase,maintain,disposeofandencumberrealand
1166-21personalproperty,firestations,fireprotectionandfire-fightingapparatusandauxiliary
1167-22equipmenttherefor,andanyinteresttherein,includingleasesandeasements;
1168-23 (7)Torefundanybondedindebtednessofthedistrictwithoutanelection.Theterms
1169-24andconditionsofrefundingbondsshallbesubstantiallythesameasthoseoftheoriginalissue
1170-25ofbonds,andtheboardshallprovideforthepaymentofinterest,atnottoexceedthelegal
1171-26rate,andtheprincipalofsuchrefundingbondsinthesamemannerasisprovidedforthe
1172-27paymentofinterestandprincipalofbondsrefunded;
1173-28 (8)Tohavethemanagement,controlandsupervisionofallthebusinessandaffairsof
1174-29thedistrict,andtheconstruction,installation,operationandmaintenanceofdistrict
1175-30improvementstherein;
1176-31 (9)Tohireandretainagents,employees,engineersandattorneys,includingpart-time
1177-32orvolunteerfiremen;
1178-33 (10)Tohaveandexercisethepowerofeminentdomainandinthemannerprovided
1179-34bylawforthecondemnationofprivatepropertyforpublicusetotakeanypropertywithinthe
1180-35districtnecessarytotheexerciseofthepowershereingranted;
1181-36 (11)Toreceiveandacceptbybequest,giftordonationanykindofproperty.
1182-37Notwithstandinganyotherprovisionoflawtothecontrary,anypropertyreceivedbythefire
1183-38protectiondistrictasagiftoranypropertypurchasedbythefireprotectiondistrictataprice
1184-39belowtheactualmarketvalueofthepropertymaybereturnedtothedonororresoldtothe
1185-40sellerifsuchpropertyisnotusedforthespecificpurposeforwhichitwasacquired;
1186-41 (12)(a)Toadoptandamendbylaws,fireprotectionandfirepreventionordinances,
1187-42andanyotherrulesandregulationsnotinconflictwiththeconstitutionandlawsofthisstate,
1188-43necessaryforthecarryingonofthebusiness,objectsandaffairsoftheboardandofthe
1189-44district,andrefertotheproperauthoritiesforprosecutionanyinfractionthereofdetrimental
1190-45tothedistrict.Anypersonviolatinganysuchordinanceisherebydeclaredtobeguiltyofa
1191-46misdemeanor,anduponconvictionthereofshallbepunishedasisprovidedbylawtherefor.
1192-47Theprosecutingattorneyforthecountyinwhichtheviolationoccursshallprosecutesuch
1193-48violationsinthecircuitcourtofthatcounty.Thelegalofficerorattorneyforthefiredistrict
1194-49maybeappointedbytheprosecutingattorneyasspecialassistantprosecutingattorneyforthe
1195-50prosecutionofanysuchviolation.Theenactmentsofthefiredistrictindelegating
1196-51administrativeauthoritytoofficialsofthedistrictmayprovidestandardsofactionforthe
1197-52administrativeofficials,whichstandardsaredeclaredasindustrialcodesadoptedby
1198-53nationallyorganizedandrecognizedtradebodies.Theboardshallhavethepowertoadoptan
1199-HCSHB642 33 54ordinance,rule,orregulationallowingthedistricttochargeindividualswhoresideoutsideof
1200-55thedistrict,butwhoreceiveemergencyserviceswithintheboundariesofthedistrict,forthe
1201-56actualandreasonablecostofsuchservices.However,suchactualandreasonablecostsshall
1202-57notexceedonehundreddollarsforrespondingtoeachfirecalloralarmandtwohundredfifty
1203-58dollarsforeachhouroraproportionalsumforeachquarterhourspentincombatingafireor
1204-59emergency.
1205-60 (b)Notwithstandingparagraph(a)ofthissubdivision,fireprotectionandfire
1206-61preventionordinancesshallnotbeexercisedsoastoimposeregulationsorrequire
1207-62permitswithrespecttotheinstallationorerectionoffiresuppressionsprinklersystems
1208-63inanimalorlivestockagriculturebuildingsorstructures;
1209-64 (13)Topayallcourtcostsandexpensesconnectedwiththefirstelectionorany
1210-65subsequentelectioninthedistrict;
1211-66 (14)Tohaveandexerciseallrightsandpowersnecessaryorincidentaltoorimplied
1212-67fromthespecificpowersgrantedherein.Suchspecificpowersshallnotbeconsideredasa
1213-68limitationuponanypowernecessaryorappropriatetocarryoutthepurposesandintentofthis
1214-69chapter;
1215-70 (15)Toprovideforhealth,accident,disabilityandpensionbenefitsforthesalaried
1216-71membersofitsorganizedfiredepartmentofthedistrictandsuchotherbenefitsfortheir
1217-72spousesandeligibleunemancipatedchildren,througheitherorbothacontributoryor
1218-73noncontributoryplan.Forpurposesofthissection,"eligibleunemancipatedchild"meansa
1219-74naturaloradoptedchildofaninsured,orastepchildofaninsuredwhoisdomiciledwiththe
1220-75insured,whoislessthantwenty-threeyearsofage,whoisnotmarried,notemployedona
1221-76full-timebasis,notmaintainingaseparateresidenceexceptforfull-timestudentsinan
1222-77accreditedschoolorinstitutionofhigherlearning,andwhoisdependentonparentsor
1223-78guardiansforatleastfiftypercentofhisorhersupport.Thetypeandamountofsuchbenefits
1224-79shallbedeterminedbytheboardofdirectorsofthefireprotectiondistrictwithinthelevelof
1225-80availablerevenuesofthepensionprogramandotheravailablerevenuesofthedistrict.Ifan
1226-81employeecontributoryplanisadopted,thenatleastonevotingmemberoftheboardof
1227-82trusteesshallbeamemberofthefiredistrictelectedbythecontributingmembers,which
1228-83shallnotbethesameastheboardofdirectors;
1229-84 (16)Tocontractwithanymunicipalitythatiscontiguoustoafireprotectiondistrict
1230-85forthefireprotectiondistricttoprovidefireprotectiontothemunicipalityforafeeas
1231-86hereinafterprovided;
1232-87 (17)Toprovideforlifeinsurance,accident,sickness,health,disability,annuity,
1233-88lengthofservice,pension,retirementandotheremployee-typefringebenefits,subjecttothe
1234-89provisionsofsection70.615,forthevolunteermembersofanyorganizedfiredepartmentof
1235-90thedistrictandsuchotherbenefitsfortheirspousesandeligibleunemancipatedchildren,
1236-HCSHB642 34 91througheitheracontributoryornoncontributoryplan,orboth.Forpurposesofthissection,
1237-92"eligibleunemancipatedchild"meansanaturaloradoptedchildofaninsured,orastepchild
1238-93ofaninsuredwhoisdomiciledwiththeinsured,whoislessthantwenty-threeyearsofage,
1239-94whoisnotmarried,notemployedonafull-timebasis,notmaintainingaseparateresidence
1240-95exceptforfull-timestudentsinanaccreditedschoolorinstitutionofhigherlearning,andwho
1241-96isdependentonparentsorguardiansforatleastfiftypercentofhisorhersupport.Thetype
1242-97andamountofsuchbenefitsshallbedeterminedbytheboardofdirectorsofthefire
1243-98protectiondistrictwithinavailablerevenuesofthedistrict,includingthepensionprogramof
1244-99thedistrict.Theprovisionandreceiptofsuchbenefitsshallnotmaketherecipientan
1245-100employeeofthedistrict.Directorswhoarealsovolunteermembersmayreceivesuch
1246-101benefitswhileservingasadirectorofthedistrict;
1247-102 (18)Tocontractforserviceswithanyrural,volunteerorsubscriptionfiredepartment
1248-103ororganization,orvolunteerfireprotectionassociation,asdefinedinsection320.300,forthe
1249-104purposeofprovidingthebenefitsdescribedinsubdivision(17)ofthissection.
417+38 (2)Subsection4ofthissectionshallterminateonSeptember1,2029.]
1250418 348.491.1.Thissectionshallbeknownandmaybecitedasthe"Specialty
1251419 2AgriculturalCropsAct".
1252420 3 2.Asusedinthissection,thefollowingtermsmean:
1253421 4 (1)"Authority",theMissouriagriculturalandsmallbusinessdevelopmentauthority
1254422 5createdinsection348.020;
1255423 6 (2)"Familyfarmer",afarmerwhoisaMissouriresidentandwhohaslessthanone
1256424 7hundredthousanddollarsinagriculturalsalesperyear;
1257425 8 (3)"Lender",thesamedefinitionasinsection348.015;
1258426 9 (4)"Specialtycrop",fruitsandvegetables,treenuts,driedfruits,andhorticultureand
1259427 10nurserycropsincluding,butnotlimitedto,floriculture.Specialtycropshallnotinclude
1260428 11medicalmarijuanaorindustrialhemp.
1261429 12 3.Theauthorityshallestablishaspecialtyagriculturalcropsloanprogramforfamily
1262430 13farmersforthepurchaseofspecialtycropseeds,seedlings,ortrees;soilamendments
1263-14includingcompost;irrigationequipment;fencing;rowcovers;trellising;seasonextension
431+HB642 12 14includingcompost;irrigationequipment;fencing;rowcovers;trellising;seasonextension
1264432 15equipment;refrigerationequipment;andequipmentforplantingandharvesting.
1265433 16 4.Toparticipateintheloanprogram,afamilyfarmershallfirstobtainapprovalfora
1266434 17specialtyagriculturalcropsloanfromalender.Eachfamilyfarmershallbeeligibleforonly
1267435 18onespecialtyagriculturalcropsloanperfamily.
1268436 19 5.Themaximumamountofthespecialtyagriculturalcropsloanforspecialtycrop
1269437 20producersshallbethirty-fivethousanddollars.
1270438 21 6.Eligibleborrowersundertheprogram:
1271439 22 (1)Shallusetheproceedsofthespecialtyagriculturalcropsloantoacquirethe
1272440 23farmingresourcesdescribedinsubsection3ofthissection;
1273-HCSHB642 35 24 (2)Shallnotfinancemorethanninetypercentoftheanticipatedcostofthepurchase
441+24 (2)Shallnotfinancemorethanninetypercentoftheanticipatedcostofthepurchase
1274442 25ofsuchfarmingresourcesthroughthespecialtyagriculturalcropsloan;and
1275443 26 (3)Shallnotbechargedinterestbythelenderforthefirstyearofthequalified
1276444 27specialtyagriculturalcropsloan.
1277445 28 7.Uponapprovalofthespecialtyagriculturalcropsloanbyalenderundersubsection
1278446 294ofthissection,theloanshallbesubmittedforapprovalbytheauthority.Theauthorityshall
1279447 30promulgaterulesestablishingeligibilityunderthissection,takingintoconsideration:
1280448 31 (1)Theeligibleborrower'sabilitytorepaythespecialtyagriculturalcropsloan;
1281449 32 (2)Thegeneraleconomicconditionsoftheareainwhichthefarmislocated;
1282450 33 (3)Theprospectofafinancialreturnforthefamilyfarmerforthetypeoffarming
1283451 34resourceforwhichthespecialtyagriculturalcropsloanissought;and
1284452 35 (4)Suchotherfactorsastheauthoritymayestablish.
1285453 36 8.Foreligibleborrowersparticipatingintheprogram,theauthorityshallbe
1286454 37responsibleforreviewingthepurchasepriceofanyfarmingresourcestobepurchasedbyan
1287455 38eligibleborrowerundertheprogramtodeterminewhetherthepricetobepaidisappropriate
1288456 39forthetypeoffarmingresourcespurchased.Theauthoritymayimposeaone-timeloan
1289457 40reviewfeeofonepercent,whichshallbecollectedbythelenderatthetimeoftheloanand
1290458 41paidtotheauthority.
1291459 42 9.Nothinginthissectionshallbeconstruedtoprecludeafamilyfarmerfrom
1292460 43participatinginanyotheragriculturalprogram.
1293461 44 10.Anyruleorportionofarule,asthattermisdefinedinsection536.010,thatis
1294462 45createdundertheauthoritydelegatedinthissectionshallbecomeeffectiveonlyifitcomplies
1295463 46withandissubjecttoalloftheprovisionsofchapter536and,ifapplicable,section536.028.
1296464 47Thissectionandchapter536arenonseverableandifanyofthepowersvestedwiththe
1297465 48generalassemblypursuanttochapter536toreview,todelaytheeffectivedate,orto
1298466 49disapproveandannularulearesubsequentlyheldunconstitutional,thenthegrantof
1299-50rulemakingauthorityandanyruleproposedoradoptedafterJanuary2,2023,shallbeinvalid
467+HB642 13 50rulemakingauthorityandanyruleproposedoradoptedafterJanuary2,2023,shallbeinvalid
1300468 51andvoid.
1301469 52 [11.Undersection23.253oftheMissourisunsetact:
1302470 53 (1)Theprovisionsofthenewprogramauthorizedunderthissectionshall
1303471 54automaticallysunsetonDecember31,2028,unlessreauthorizedbyanactofthegeneral
1304472 55assembly;and
1305473 56 (2)Ifsuchprogramisreauthorized,theprogramauthorizedunderthissectionshall
1306474 57automaticallysunsettwelveyearsaftertheeffectivedateofthereauthorizationofthissection;
1307475 58and
1308476 59 (3)ThissectionshallterminateonSeptemberfirstofthecalendaryearimmediately
1309477 60followingthecalendaryearinwhichtheprogramauthorizedunderthissectionissunset.]
1310-HCSHB642 36 348.493.1.Asusedinthissection,"statetaxliability"meansanystatetaxliability
478+348.493.1.Asusedinthissection,"statetaxliability"meansanystatetaxliability
1311479 2incurredbyataxpayerundertheprovisionsofchapter143,147,or148,exclusiveofthe
1312480 3provisionsrelatingtothewithholdingoftaxasprovidedforinsections143.191to143.265
1313481 4andrelatedprovisions.
1314482 5 2.Anyeligiblelenderunderthespecialtyagriculturalcropsloanprogramunder
1315483 6section348.491shallbeentitledtoreceiveataxcreditequaltoonehundredpercentofthe
1316484 7amountofinterestwaivedbythelenderundersection348.491onaqualifyingloanforthe
1317485 8firstyearoftheloanonly.Thetaxcreditshallbeevidencedbyacertificateoftaxcredit
1318486 9issuedbytheMissouriagriculturalandsmallbusinessdevelopmentauthorityandmaybe
1319487 10usedtosatisfythestatetaxliabilityoftheownerofsuchcertificatethatbecomesdueinthe
1320488 11taxyearinwhichtheinterestonaqualifiedloaniswaivedbythelenderundersection
1321489 12348.491.Nolendershallreceiveataxcreditunderthissectionunlesssuchlenderpresentsa
1322490 13certificateoftaxcredittothedepartmentofrevenueforpaymentofsuchstatetaxliability.
1323491 14Theamountofthetaxcreditsthatmaybeissuedtoalleligiblelendersclaimingtaxcredits
1324492 15authorizedinthissectioninafiscalyearshallnotexceedthreehundredthousanddollars.
1325493 16 3.TheMissouriagriculturalandsmallbusinessdevelopmentauthorityshallbe
1326494 17responsiblefortheadministrationandissuanceofthecertificateoftaxcreditsauthorizedby
1327495 18thissection.Theauthorityshallissueacertificateoftaxcreditattherequestofanylender.
1328496 19Eachrequestshallincludeatruecopyoftheloandocuments,thenameofthelenderwhoisto
1329497 20receiveacertificateoftaxcredit,thetypeofstatetaxliabilityagainstwhichthetaxcreditisto
1330498 21beused,andtheamountofthecertificateoftaxcredittobeissuedtothelenderbasedonthe
1331499 22interestwaivedbythelenderundersection348.491ontheloanforthefirstyear.
1332500 23 4.Thedepartmentofrevenueshallacceptacertificateoftaxcreditinlieuofother
1333501 24paymentinsuchamountasisequaltothelesseroftheamountofthetaxortheremaining
1334502 25unusedamountofthecreditasindicatedonthecertificateoftaxcreditandshallindicateon
1335503 26thecertificateoftaxcredittheamountoftaxtherebypaidandthedateofsuchpayment.
1336-27 5.Thefollowingprovisionsshallapplytotaxcreditsauthorizedunderthissection:
504+HB642 14 27 5.Thefollowingprovisionsshallapplytotaxcreditsauthorizedunderthissection:
1337505 28 (1)Taxcreditsclaimedinataxyearmaybeclaimedonaquarterlybasisandapplied
1338506 29totheestimatedquarterlytaxofthelender;
1339507 30 (2)Anyamountoftaxcreditthatexceedsthetaxdue,includinganyestimated
1340508 31quarterlytaxespaidbythelenderundersubdivision(1)ofthissubsectionthatresultinan
1341509 32overpaymentoftaxesforataxyear,shallnotberefundedbutmaybecarriedovertoany
1342510 33subsequenttaxyear,nottoexceedatotalofthreeyearsforwhichataxcreditmaybetaken
1343511 34foraqualifiedspecialtyagriculturalcropsloan;
1344512 35 (3)Notwithstandinganyprovisionoflawtothecontrary,alendermayassign,
1345513 36transfer,sell,orotherwiseconveytaxcreditsauthorizedunderthissection,withthenew
1346514 37ownerofthetaxcreditreceivingthesamerightsinthetaxcreditasthelender.Foranytax
1347-HCSHB642 37 38creditsassigned,transferred,sold,orotherwiseconveyed,anotarizedendorsementshallbe
515+38creditsassigned,transferred,sold,orotherwiseconveyed,anotarizedendorsementshallbe
1348516 39filedbythelenderwiththeauthorityspecifyingthenameandaddressofthenewownerofthe
1349517 40taxcreditandthevalueofsuchtaxcredit;and
1350518 41 (4)Notwithstandinganyotherprovisionofthissectiontothecontrary,any
1351519 42commercialbankmayusetaxcreditscreatedunderthissectionasprovidedinsection
1352520 43148.064andreceiveanettaxcreditagainsttaxesactuallypaidintheamountofthefirstyear's
1353521 44interestonloansmadeunderthissection.Ifsuchfirstyeartaxcreditsreducetaxesdueas
1354522 45providedinsection148.064tozero,theremainingtaxcreditsmaybecarriedoveras
1355523 46otherwiseprovidedinthissectionandusedasprovidedinsection148.064insubsequent
1356524 47years.
1357525 48 [6.Undersection23.253oftheMissourisunsetact:
1358526 49 (1)Theprovisionsofthenewprogramauthorizedunderthissectionshall
1359527 50automaticallysunsetonDecember31,2028,unlessreauthorizedbyanactofthegeneral
1360528 51assembly;and
1361529 52 (2)Ifsuchprogramisreauthorized,theprogramauthorizedunderthissectionshall
1362530 53automaticallysunsettwelveyearsaftertheeffectivedateofthereauthorizationofthissection;
1363531 54and
1364532 55 (3)ThissectionshallterminateonSeptemberfirstofthecalendaryearimmediately
1365533 56followingthecalendaryearinwhichtheprogramauthorizedunderthissectionissunset.]
1366-640.406.1.Forthepurposesofthissection,thefollowingtermsmean:
1367-2 (1)"Applicant",anypersonapplyingforawaterexportpermit;
1368-3 (2)"Beneficialuses",waterusesincluding,butnotlimitedto,domestic,
1369-4agricultural,industrial,recreational,andotherlegitimatebeneficialuses;
1370-5 (3)"Commission",thestatesoilandwaterdistrictscommissionestablished
1371-6undersection278.080;
1372-7 (4)"Department",theMissouridepartmentofnaturalresources;
1373-8 (5)"Director",thedirectorofthedepartmentofnaturalresources;
1374-9 (6)"Enduse",thefinallocationforwhichtheexportedwaterwillbeused,
1375-10consumed,orappliedforastatedbeneficialuse;
1376-11 (7)"Person",anyindividual,partnership,copartnership,firm,company,public
1377-12orprivatecorporation,association,jointstockcompany,trust,estate,political
1378-13subdivision,waterdistrict,oranyagency,board,department,orbureauofthe
1379-14federaloranystategovernment,oranyotherlegalentitywhichisrecognizedbylawas
1380-15thesubjectofrightsandduties;
1381-16 (8)"Pipelinefacility",allpartsofafacilitythroughwhichwatermovesin
1382-17transportationincluding,butnotlimitedto,pipe,valves,andotherappurtenances
1383-HCSHB642 38 18connectedtopipe,pumpingunits,fabricatedassembliesassociatedwithpumpingunits,
1384-19metering,anddeliverystationsandfabricatedassembliestherein,andbreakouttanks;
1385-20 (9)"Waterexportpermit",apermitissuedbythedepartment,approvedbythe
1386-21commission,grantingtheexportationofwateroutsidethestateofMissourisubjectto
1387-22theprovisionsofthissection;
1388-23 (10)"Waterresources",anyMissouriwatersourceoccurringonthesurface,in
1389-24naturalorartificialchannels,lakes,reservoirs,orimpoundments,andinsubsurface
1390-25aquifersthatareavailableorthatmaybemadeavailable.
1391-26 2.Inordertoprotecttheaccess,use,andenjoymentofMissouri'swater
1392-27resources,itshallbeunlawfulforanypersontoexportwaterresourcesoutsidethestate
1393-28ofMissouriunlesssuchpersonholdsawaterexportpermitissuedbythedepartment,
1394-29subjecttothefollowingexceptions:
1395-30 (1)Thewithdrawalandendusearewithinthirtymilesoftheborderofthestate
1396-31ofMissouri,providedthatanypersonexemptunderthissubdivisionshallreporttothe
1397-32directorannuallytheirwaterusevolumesandwithdrawalratesasdeterminedbythe
1398-33director.Suchreportshallbemadeavailabletothepublicbythedepartmentonthe
1399-34department'swebsite.Suchreportshallalsobeprovidedtothecommission;
1400-35 (2)Theexportationofbottledwaterorwaterpackagedincontainersintended
1401-36forsingleuse;and
1402-37 (3)Theexportationofice.
1403-38 3.Itshallbeunlawfulforanypersontowithdrawwaterfromanywater
1404-39resourceforexportationoutsideofthestateofMissouribyuseofapipelinefacility
1405-40unlessthewithdrawalandultimateenduseofthewaterbythepipelinefacilityiswithin
1406-41thirtymilesofthestateborder.Anypersonwhowithdrawswaterforexportationunder
1407-42thissubsectionshallannuallyreportthewaterusevolumes,withdrawalrates,andend
1408-43usetothedepartmentinamannerandontimelinesdeterminedbythedepartment.
1409-44 4.Thedirectorshallrevieweachwaterexportpermitapplicationandall
1410-45supportingmaterialstoensurethefollowingconditionshavebeenmetpriorto
1411-46acceptingawaterexportpermitapplicationforpubliccommentandreviewbythe
1412-47commission:
1413-48 (1)Therearewaterresourcesavailableinthevolumeandwithdrawalrates
1414-49requestedbytheapplicantforexport;
1415-50 (2)Theapplicanthasdemonstratedbothapresentneedandbeneficialusefor
1416-51thewaterresources.Inmakingthedeterminationsofneedandbeneficialuse,the
1417-52directorshallconsidertheavailabilityofallwatersources,whetherin-stateorout-of-
1418-53state,alongwithotherrelevantfactorsasthedirectorandcommissiondeem
1419-54appropriate;
1420-HCSHB642 39 55 (3)Thevolumeandwithdrawalratesrequestedbytheapplicantshallnot
1421-56interferewithexistingandprojectedin-statebeneficialuses.Inmakingthis
1422-57determination,thedepartmentshallconductthereviewundersubsection6ofthis
1423-58section;
1424-59 (4)Theapplicanthasdemonstratedthatwaterintheamountsandrates
1425-60requestedcanfeasiblybeexportedtomeetitsintendedbeneficialuses;and
1426-61 (5)Theapplicanthasprovidedrelevantinformationandthedirectorand
1427-62commissionconfirmtheissuanceofawaterexportpermitisnecessaryforthebeneficial
1428-63useoftheapplicantortheapplicant'scustomerandthebeneficialuseattheendlocation
1429-64isnotreasonablyattainablethroughamethodotherthangrantingawaterexport
1430-65permitunderthissection.
1431-66 5.IntheeventofconflictbetweenabeneficialuseoutsideMissouriandtheneeds
1432-67inMissouri,thedirectorandcommissionshallprioritizetheneedsofMissouriandits
1433-68citizensovertheapplicantsfromotherstates.
1434-69 6.Wheneverapersonappliesforawaterexportpermitorwaterexportpermit
1435-70renewal,thedepartmentshallsendawrittennoticewithinthirtybusinessdaysfrom
1436-71receivingthepermitapplicationtothecountycommissionofthecountyinwhichthe
1437-72waterforexportationislocated.
1438-73 7.(1)Withinonehundredeightydaysafterthedepartment'sreceiptofa
1439-74completeapplication,thedirectorshalldeterminetheapplication'scompliancewith
1440-75subsection4ofthissection.Thedirectorshall,aftermakingsuchdetermination,
1441-76provideforathirty-daypubliccommentperiod.Withinsixtydaysafterclosureofthe
1442-77publiccommentperiod,thedirectorshallrecommendapprovalordenialofthepermit.
1443-78Suchrecommendation,alongwithallpubliccomments,shallbesubmittedtothe
1444-79commission.Thecommissionshallhaveapublichearingwithinthirtydaysafterreceipt
1445-80ofthedirector’srecommendation.Thispublichearingmaybescheduledduringoneof
1446-81thecommission’sregularquarterlymeetings.Thecommissionshallmakeafinal
1447-82decisiontoapproveordenythewaterexportpermitwithinthirtydaysafterthepublic
1448-83hearing.Athree-fourthsmajorityvoteofthecommissionisrequiredtoapprovethe
1449-84issuanceofawaterexportpermit.
1450-85 (2)Torenewavalidwaterexportpermit,applicantsshallfilearenewal
1451-86applicationforawaterexportpermitwiththedepartmentnolaterthantwohundred
1452-87seventy-onedayspriortotheexpirationoftheirexistingwaterexportpermit.The
1453-88applicant,director,andcommissionshallfollowthesameproceduresandtimelinesas
1454-89requiredforissuanceofanewpermit.Thedirectormayimposeadditionalconditionsto
1455-90addressanysuchsubstantialormaterialchangeinfactorsevaluatedundersubsections
1456-914and5ofthissectionormaydenythewaterexportrenewalapplicationasnecessaryto
1457-HCSHB642 40 92complywiththissectionorbasedonanysuchsubstantialormaterialchangesinfactors
1458-93evaluatedundersubsections4and5ofthissection.Ifthedirectororcommissionhas
1459-94notcompletedthereviewofsuchrenewalapplicationandtheexistingapplicant'swater
1460-95exportpermitexpires,suchapplicantshallbeabletooperateunderthetermsofthe
1461-96expiredwaterexportpermituntilafinaldecisionismadebythecommissiononthe
1462-97renewalofsuchpermit.
1463-98 (3)Intheabsenceofappealasprovidedunderchapter536,thedecisionofthe
1464-99commissionshallbefinal.
1465-100 8.Awaterexportpermitshallbeineffectforthreeyearsfromthedateof
1466-101issuance.Suchpermitholdershallannuallyreportthewaterusevolumes,withdrawal
1467-102rates,andendusetothedepartmentinamannerandtimeframedeterminedbythe
1468-103department.Suchreportshallbemadeavailabletothepublicbythedepartmentonthe
1469-104department'swebsite.
1470-105 9.Thewaterexportpermitapplicationshallincludeallwaterexportation
1471-106requestsbytheapplicant.Thewaterexportpermitmaybeapprovedinwholeorin
1472-107partbythedirectororcommission.Thissectionshallbeinterpretedtoallowone
1473-108applicanttoincludemultiplewaterwithdrawalsforwaterexportationfromvarious
1474-109locationswithinonewaterexportpermitapplication.
1475-110 10.Awaterexportpermitapplicationshallincludeadesigneeoragentinthe
1476-111stateofMissouriforserviceofprocessandtoreceiveothernotices.
1477-112 11.AwaterpermitapplicantshallconsenttosuitwithinthestateofMissourior
1478-113otherwiseavailitselftothestate’sjurisdiction.Intheeventofaconflictbetweenthe
1479-114conditionsofuserequiredinMissouriandconditionsrequiredinanotherstate,the
1480-115waterpermitholdershallconsenttoconditionsimposedbythedirector.
1481-116 12.Amajorwateruser,asdefinedinsection256.400,mayrequestthe
1482-117departmenttoreevaluateanyexistingwaterexportpermitusingthecriteriaunder
1483-118subsections4and11ofthissection.Thedepartmentshallcreateamechanismfora
1484-119majorwaterusertosubmitsucharequestforreevaluationandshallprovidetothe
1485-120majorwateruserthedirector’sfindingswithinonehundredtwentydaysoftherequest
1486-121forreevaluation.Afterreevaluatingthepermit,thedirectorshallimposeadditional
1487-122conditionsnecessaryforthecontinuedexportationofwateroutsidethestateifthe
1488-123directordeterminesthattheexistingpermitisnegativelyimpactingtherequesting
1489-124majorwateruser'sbeneficialuseofhisorherwaterresources.Thedirector'sdecision
1490-125tomodifyortodeclinetomodifytheconditionsinanexistingpermitpursuanttothis
1491-126subsectionshallbesubjecttotheapprovalbythecommission.
1492-127 13.Nothinginthissectionshallprecludeapersonfrombringingany
1493-128constitutional,statutory,orcommonlawclaimtovindicateorotherwisedefendthe
1494-HCSHB642 41 129user'swaterrights.Apermitissuedunderthissectionshallnotserveasadefensetoany
1495-130claimbroughtagainstawaterexportpermitholderfortheinfringementofwaterrights.
1496-131Inaddition,anypersonharmedbytheissuanceofawaterexportpermitmaybringan
1497-132injunctiveactionorotherappropriateactiontoenforcetheprovisionsofthissection.
1498-133 14.Iftheattorneygeneralreceivesacomplaintthatprovisionsofthissection
1499-134havebeenviolated,or,attherequestofthedepartment,theattorneygeneralmaybring
1500-135aninjunctiveactionorotherappropriateactioninthenameofthepeopleofthestateto
1501-136enforceprovisionsofthissection.SuitmaybebroughtinColeCounty,orinanycounty
1502-137wherethedefendant'sprincipalplaceofbusinessislocatedorwherethewithdrawalof
1503-138wateroccurredinviolationofthissection.
1504-139 15.Wheneverastateofemergencyisdeclaredbythegovernorundersection
1505-14044.100foralloranypartofthestatebasedupondroughtconditions,thedepartment
1506-141shallreevaluateanyexistingwaterexportpermit.Anyreevaluationcompletedunder
1507-142thissectionshallusethecriteriaundersubsections4and5ofthissection.After
1508-143reevaluationofthepermitiscomplete,thedepartmentshallhavetheauthorityto
1509-144imposeadditionalconditionsorrevokethepermitifnecessaryforthecontinued
1510-145exportationofwateroutsidethestateifthedirectordeterminesthattheexistingpermit
1511-146negativelyimpactsbeneficialuseofwaterresources.Thedirector’sdecisiontomodify,
1512-147revoke,ormakenochangestothepermitshallbesubjecttoapprovalbythe
1513-148commission.
1514534 [348.436.Theprovisionsofsections348.430to348.436shallexpire
1515535 2 December31,2028.]
1516536
1517-HCSHB642 42
537+HB642 15