FIRST REGULAR SESSION
SENATE BILL NO. 275
103RD GENERAL ASSEMBLY
INTRODUCED BY SENATOR SCHROER.
0707S.01I KRISTINA MARTIN, Secretary
AN ACT
To amend chapter 135, RSMo, by adding thereto one new section relating to a tax credit for certain
nuclear remediation activities.
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 135.2550, to read as 2
follows:3
135.2550. 1. This section shall be known and may be 1
cited as the "Missouri Nuclear Remediation Act". 2
2. As used in this section, the following terms shall 3
mean: 4
(1) "Department", the Missouri department of natural 5
resources; 6
(2) "EPA designated superfund site", a site designated 7
by the Environmental Protection Agency (EPA) as a location 8
contaminated by hazardous waste and identif ied as a 9
candidate for cleanup because it poses a risk to human 10
health or the environment, specifically those sites where 11
nuclear or radioactive waste was stored or buried; 12
(3) "Qualified activities", includes: 13
(a) Soil remediation activitie s aimed at removing 14
residues from uranium ore, thorium ore, or radium; 15
(b) The construction of water treatment installations, 16
including, but not limited to, reverse osmosis water 17 SB 275 2
treatment systems, designed to improve water quality and 18
remove contaminants; 19
(c) Water testing for the presence and concentration 20
of contaminants such as cesium -137, uranium, radium, or 21
thorium; 22
(d) Soil testing for the presence and concentration of 23
contaminants such as cesium -137, uranium, radium, or thor ium; 24
(4) "Qualified taxpayer", an individual or business 25
entity residing within a twenty -five mile radius of an EPA 26
designated superfund site where nuclear or radioactive waste 27
was stored or buried; 28
(5) "Soil remediation", the process of rem oving or 29
neutralizing contaminants from soil, including residues from 30
uranium ore, thorium ore, or radium; 31
(6) "Soil testing", the analysis of soil samples to 32
detect the presence and concentration of contaminants, 33
including, but not limited to, c esium-137, uranium, radium, 34
or thorium; 35
(7) "Water testing", the analysis of water samples to 36
detect the presence and concentration of contaminants, 37
including, but not limited to, cesium -137, uranium, radium, 38
or thorium; 39
(8) "Water treatment", processes that improve the 40
quality of water for its designated end -use, including 41
reverse osmosis water treatment systems. 42
3. (1) For all tax years beginning on or after 43
January 1, 2026, a qualified taxpayer shall be eligible to 44
claim a tax credit in the amount of fifty percent of the 45
costs incurred for performing qualified activities. 46
(2) Tax credits authorized by this section shall not 47
be transferred, sold, or assigned. 48 SB 275 3
(3) Tax credits authorized by this section shall not 49
be refundable, but may be carried forward for five 50
subsequent tax years or until the full credit is redeemed, 51
whichever occurs first. 52
4. The total amount of tax credits authorized pursuant 53
to this section shall not exceed five million dollars per 54
fiscal year. 55
5. The department may promulgate rules to implement 56
the provisions of this section. Any rule or portion of a 57
rule, as that term is defined in section 536.010, that is 58
created under the authority delegated in this section shall 59
become effective only if it complies with and is subject to 60
all of the provisions of chapter 536 and, if applicable, 61
section 536.028. This section and chapter 536 are 62
nonseverable and if any of the powers vested with the 63
general assembly pursuant to chapter 536 to review, to delay 64
the effective date, or to disapprove and annul a rule are 65
subsequently held unconstitutional, then the grant of 66
rulemaking authority and any rule proposed or adopted after 67
August 28, 2025, shall be invalid and void. 68
6. Pursuant to section 23.253 of the Missouri Sunset 69
Act: 70
(1) The program authorized pursuant to this section 71
shall automatically sunset on December 31, 2032, unless 72
reauthorized by an act of the general assembly; and 73
(2) If such program is reauth orized, the program 74
authorized pursuant to this section shall automatically 75
sunset twelve years after the effective date of the 76
reauthorization; and 77
(3) This section shall terminate on September first of 78
the calendar year immediately following th e calendar year in 79 SB 275 4
which the program authorized pursuant to this section is 80
sunset. 81
(4) The provisions of this subsection shall not be 82
construed to limit or in any way impair the department of 83
revenue's ability to redeem tax credits authorized on or 84
before the date the program authorized pursuant to this 85
section expires, or a taxpayer's ability to redeem such tax 86
credits. 87