FIRST REGULAR SESSION
SENATE BILL NO. 129
103RD GENERAL ASSEMBLY
INTRODUCED BY SENATOR WASHINGTON.
0876S.01I KRISTINA MARTIN, Secretary
AN ACT
To amend chapter 135, RSMo, by adding thereto one new section relating to a tax credit for
providing services to homeless persons.
Be it enacted by the General Assembly of the State of Missouri, as follows:
Section A. Chapter 135, RSMo, is amended by adding thereto 1
one new section, to be known as section 135.390, to read as 2
follows:3
135.390. 1. As used in this section, the following 1
terms shall mean: 2
(1) "Department", the department of economic 3
development; 4
(2) "Eligible taxpayer", a taxpayer who is a: 5
(a) Qualified provider of employment services to 6
homeless persons; 7
(b) Qualified provider of employment to homeless 8
persons; or 9
(c) Qualified provider of housing to homeless persons; 10
(3) "Homeless", the same meaning as assigned to that 11
term under section 67.1062; 12
(4) "Qualified provider of employment services to 13
homeless persons", a taxpayer who has been certified 14
pursuant to subsection 4 of this section; 15
(5) "Qualified provider o f employment to homeless 16
persons", a taxpayer who has been certified pursuant to 17
subsection 5 of this section; 18 SB 129 2
(6) "Qualified provider of housing to homeless 19
persons", a taxpayer who has been certified pursuant to 20
subsection 6 of this section; 21
(7) "Tax credit", a credit against the tax otherwise 22
due pursuant to chapter 143, excluding withholding tax 23
imposed pursuant to 143.191 to 143.265; 24
(8) "Taxpayer", a person, firm, a partner in a firm, 25
corporation, or a shareholder in an S corp oration doing 26
business in the state of Missouri and subject to the state 27
income tax imposed by the provisions of chapter 143, 28
including any charitable organization which is exempt from 29
federal income tax and whose Missouri unrelated business 30
taxable income, if any, would be subject to the state income 31
tax imposed under chapter 143. 32
2. For all tax years beginning on or after January 1, 33
2026, an eligible taxpayer shall be allowed to claim a tax 34
credit against such taxpayer's income tax liability in an 35
amount not to exceed ten thousand dollars for each tax year 36
in which the eligible taxpayer is a qualified provider of 37
employment services, a qualified provider of employment, or 38
a qualified provider of housing services to homeless 39
persons. Tax credits authorized by this section shall not 40
be refundable or transferable, but may be carried forward to 41
a taxpayer's subsequent three tax years. 42
3. The total amount of tax credits authorized under 43
this section shall not exceed one million dolla rs per fiscal 44
year. 45
4. The department shall be responsible for creating 46
and publishing guidelines for determining who is a qualified 47
provider of employment services to homeless persons. The 48
department shall create an application for taxpayers to 49
apply to be certified as qualified providers of employment 50 SB 129 3
services to homeless persons. In order to receive such 51
certification, a taxpayer shall, at a minimum, demonstrate 52
that such taxpayer provides services or training designed 53
specifically to help homeless persons find and secure 54
meaningful employment opportunities. Examples of taxpayers 55
who may receive such a certification include, but are not 56
limited to, workforce development agencies and employment 57
training agencies who provide educationa l and job-seeking 58
services tailored specifically for homeless persons. Any 59
certification granted under this subsection shall be valid 60
for twelve months, and such certification may be 61
reauthorized for subsequent years. 62
5. The department shall be responsible for creating 63
and publishing guidelines for determining who is a qualified 64
provider of employment to homeless persons. The department 65
shall create an application for taxpayers to apply to be 66
certified as qualified providers of employment to homeless 67
persons. In order to receive such certification, a taxpayer 68
shall, at a minimum, demonstrate that such taxpayer provides 69
employment of at least twenty -eight hours per week, at a 70
wage rate that meets or exceeds the state minimum wage rate 71
under section 290.502, to one or more homeless persons. Any 72
certification granted under this subsection shall be valid 73
for twelve months, and such certification may be 74
reauthorized for subsequent years. 75
6. The department shall be responsible for cr eating 76
and publishing guidelines for determining who is a qualified 77
provider of housing for homeless persons. The department 78
shall create an application for taxpayers to apply to be 79
certified as qualified providers of housing to homeless 80
persons. In order to receive such certification, a taxpayer 81
shall, at a minimum, demonstrate that such taxpayer leases, 82 SB 129 4
rents, or provides free of charge adequate income -based 83
residential housing to homeless persons. Any certification 84
granted under this subsecti on shall be valid for twelve 85
months, and such certification may be reauthorized for 86
subsequent years. 87
7. The department shall design and publish an 88
application for taxpayers to receive the credit authorized 89
in this section. The application shall require a taxpayer 90
to provide proof that such taxpayer has been certified or 91
recertified, within one calendar year of the date such 92
application is received by the department, as a qualified 93
provider of employment services, employment, or housing to 94
homeless persons, under subsections 4 to 6 of this section. 95
Applications shall be accepted and approved by the 96
department on a first -come, first-served basis. The 97
department shall issue certificates of eligibility to those 98
taxpayers who submit applica tions which have been approved. 99
8. The tax credit authorized pursuant to this section 100
shall be considered a domestic and social tax credit for the 101
purposes of sections 135.800 to 135.830. 102
9. The department may promulgate such rules or 103
regulations as are necessary to administer the provisions of 104
this section. Any rule or portion of a rule, as that term 105
is defined in section 536.010, that is created under the 106
authority delegated in this section shall become effective 107
only if it complies wi th and is subject to all of the 108
provisions of chapter 536 and, if applicable, section 109
536.028. This section and chapter 536 are nonseverable and 110
if any of the powers vested with the general assembly 111
pursuant to chapter 536 to review, to delay the effe ctive 112
date, or to disapprove and annul a rule are subsequently 113
held unconstitutional, then the grant of rulemaking 114 SB 129 5
authority and any rule proposed or adopted after August 28, 115
2025, shall be invalid and void. 116
10. Under section 23.253 of the Missou ri sunset act: 117
(1) The program authorized under this section shall 118
automatically sunset on December 31, 2031, unless 119
reauthorized by an act of the general assembly; 120
(2) If such program is reauthorized, the program 121
authorized under this secti on shall automatically sunset 122
twelve years after the effective date of the reauthorization 123
of this section; 124
(3) This section shall terminate on September first of 125
the calendar year immediately following the calendar year in 126
which the program auth orized under this section is sunset; 127
and 128
(4) The provisions of this subsection shall not be 129
construed to limit or in any way impair the department of 130
revenue's ability to redeem tax credits authorized on or 131
before the date the program authorized pursuant to this 132
section expires, or a taxpayer's ability to redeem such tax 133
credits. 134