reglab/housing_qa huggingface dataset:
MO Rev Stat § 143.1016 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 143 - Income Tax|Section 143.1016 - Organ Donor Program fund, designation of refund permitted — director's duties.

Effective - 28 Aug 2017, 2 histories   143.1016. Organ Donor Program fund, designation of refund permitted — director's duties. — 1. For all tax years beginning on or after January 1, 2011, each individual or corporation entitled to a tax refund in an amount sufficient to make a designation under this section may designate that two dollars or any amount in excess of two dollars on a single return, and four dollars or any amount in excess of four dollars on a combined return, of the refund due be credited to the organ donor program fund established in section 194.297. The contribution designation authorized by this section shall be clearly and unambiguously printed on each income tax return form provided by this state. If any individual that is not entitled to a tax refund in an amount sufficient to make a designation under this section wishes to make a contribution to the organ donor program fund, such individual may, by separate check, draft, or other negotiable instrument, send in with the payment of taxes, or may send in separately, clearly designated for the organ donor program fund, the amount the individual wishes to contribute. The department of revenue shall deposit such amount to the organ donor program fund as provided in subsection 2 of this section.  2. The director of revenue shall transfer at least monthly all contributions designated by individuals under this section, less an amount sufficient to cover the cost of collecting and handling by the department of revenue which shall not exceed five percent of the transferred contributions, to the state treasurer for deposit in the state treasury to the credit of the organ donor program fund. A contribution designated under this section shall only be transferred and deposited in the organ donor program fund after all other claims against the refund from which such contribution is to be made have been satisfied.  3. All moneys transferred to the fund shall be distributed as provided in this section and sections 194.297 and 194.299. ­­-------- (L. 2011 H.B. 151 merged with S.B. 226, A.L. 2017 S.B. 248)
MO Rev Stat § 143.1020 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 143 - Income Tax|Section 143.1020 - Designation of state tax refund to general revenue — transfer of contributions.

Effective - 01 Jul 2003   143.1020. Designation of state tax refund to general revenue — transfer of contributions. — 1. For each taxable year beginning on or after January 1, 2003, each individual or corporation entitled to a tax refund may designate that all or part of the refund due be credited to the state general revenue fund. The contribution designation authorized by this section shall be clearly and unambiguously printed on the first page of each income tax return form provided by this state. If any individual or corporation which is not entitled to a tax refund wishes to make a contribution to the state general revenue fund, such individual or corporation may, by separate check, draft, or other negotiable instrument, send in with the payment of taxes, or may send in separately, that amount, clearly designated for the state general revenue fund, the individual or corporation wishes to contribute and the department of revenue shall forward such amount to the state treasurer for deposit to the state general revenue fund as provided in subsection 2 of this section.  2. The director of revenue shall transfer at least monthly all contributions designated by individuals or corporations pursuant to this section to the state treasurer for deposit to the state general revenue fund. ­­-------- (L. 2003 H.B. 600)  Effective 7-01-03  CROSS REFERENCE:  General revenue fund, 33.543
MO Rev Stat § 143.1025 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 143 - Income Tax|Section 143.1025 - Workers memorial fund, tax refund contribution may be designated — director's duties.

Effective - 28 Aug 2003   143.1025. Workers memorial fund, tax refund contribution may be designated — director's duties. — 1. In each tax year beginning on or after January 1, 2003, each individual or corporation entitled to a tax refund in an amount sufficient to make a designation under this section may designate that one dollar or any amount in excess of one dollar on a single return, and two dollars or any amount in excess of two dollars on a combined return, of the refund due be credited to the workers memorial fund. The contribution designation authorized by this section shall be clearly and unambiguously printed on the first page of each income tax return form provided by this state. If any individual or corporation which is not entitled to a tax refund in an amount sufficient to make a designation under this section wishes to make a contribution to the workers memorial fund, such individual or corporation may, by separate check, draft, or other negotiable instrument, send in with the payment of taxes, or may send in separately, that amount, clearly designated for the workers memorial fund, the individual or corporation wishes to contribute and the department of revenue shall forward such amount to the state treasurer for deposit to the workers memorial fund as provided in subsection 2 of this section.  2. The director of revenue shall transfer at least monthly all contributions designated by individuals under this section to the state treasurer for deposit to the workers memorial fund.  3. The director of revenue shall transfer at least monthly all contributions designated by corporations under this section, less an amount sufficient to cover the cost of collection and handling by the department of revenue, to the state treasurer for deposit to the workers memorial fund.  4. A contribution designated under this section shall only be transferred and deposited in the workers memorial fund after all other claims against the refund from which such contribution is to be made have been satisfied. ­­-------- (L. 2003 S.B. 248, et al. § 3)  CROSS REFERENCE:  Workers memorial fund, 8.900
MO Rev Stat § 143.1028 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 143 - Income Tax|Section 143.1028 - Kansas City Regional Law Enforcement Memorial Foundation Fund tax refund designation.

Effective - 28 Aug 2019   143.1028. Kansas City Regional Law Enforcement Memorial Foundation Fund tax refund designation. — 1. For all tax years beginning on or after January 1, 2019, and ending before January 1, 2024, each individual or corporation entitled to a tax refund in an amount sufficient to make a designation under this section may designate that one dollar or any amount in excess of one dollar on a single return, or two dollars or any amount in excess of two dollars on a combined return, of the refund due be credited to the Kansas City regional law enforcement memorial foundation fund, hereinafter referred to as the fund. The contribution designation authorized by this section shall be clearly and unambiguously printed on the first page of each income tax return form provided by this state. If any individual or corporation that is not entitled to a tax refund in an amount sufficient to make a designation under this section wishes to make a contribution to the foundation, such individual or corporation may, by separate check, draft, or other negotiable instrument, send in with the payment of taxes, or may send in separately, that amount the individual wishes to contribute. Such amounts shall be clearly designated for the fund.  2. There is hereby created in the state treasury the "Kansas City Regional Law Enforcement Memorial Foundation Fund", which shall consist of moneys collected under this section. The state treasurer shall be custodian of the fund. In accordance with sections 30.170 and 30.180, the state treasurer may approve disbursements. The fund shall be a dedicated fund and, upon appropriation, moneys in this fund shall be used solely for the administration of this section. Notwithstanding the provisions of section 33.080 to the contrary, any moneys remaining in the fund at the end of the biennium shall not revert to the credit of the general revenue fund. The state treasurer shall invest moneys in the fund in the same manner as other funds are invested. Any interest and moneys earned on such investments shall be credited to the fund. The director of the department of revenue shall establish a procedure by which the moneys deposited in the fund shall be distributed at least monthly to the Kansas City regional law enforcement memorial foundation.  3. The director of revenue shall deposit at least monthly all contributions designated by individuals and corporations under this section, less an amount sufficient to cover the costs of collection and handling by the department of revenue, to the state treasurer for deposit to the fund. A contribution designated under this section shall only be deposited in the fund after all other claims against the refund from which such contribution is to be made have been satisfied. ­­-------- (L. 2019 S.B. 87)
MO Rev Stat § 143.1029 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 143 - Income Tax|Section 143.1029 - Soldiers Memorial Military Museum in St. Louis Fund tax refund designation.

Effective - 28 Aug 2019   143.1029. Soldiers Memorial Military Museum in St. Louis Fund tax refund designation. — 1. For all tax years beginning on or after January 1, 2019, and ending before January 1, 2024, each individual or corporation entitled to a tax refund in an amount sufficient to make a designation under this section may designate that one dollar or any amount in excess of one dollar on a single return, or two dollars or any amount in excess of two dollars on a combined return, of the refund due be credited to the Soldiers Memorial military museum in St. Louis fund, hereinafter referred to as the fund. The contribution designation authorized by this section shall be clearly and unambiguously printed on the first page of each income tax return form provided by this state. If any individual or corporation that is not entitled to a tax refund in an amount sufficient to make a designation under this section wishes to make a contribution to the foundation, such individual or corporation may, by separate check, draft, or other negotiable instrument, send in with the payment of taxes, or may send in separately, that amount the individual wishes to contribute. Such amounts shall be clearly designated for the fund.  2. There is hereby created in the state treasury the "Soldiers Memorial Military Museum in St. Louis Fund", which shall consist of moneys collected under this section. The state treasurer shall be custodian of the fund. In accordance with sections 30.170 and 30.180, the state treasurer may approve disbursements. The fund shall be a dedicated fund and, upon appropriation, moneys in this fund shall be used solely for the administration of this section. Notwithstanding the provisions of section 33.080 to the contrary, any moneys remaining in the fund at the end of the biennium shall not revert to the credit of the general revenue fund. The state treasurer shall invest moneys in the fund in the same manner as other funds are invested. Any interest and moneys earned on such investments shall be credited to the fund. The director of the department of revenue shall establish a procedure by which the moneys deposited in the fund shall be distributed at least monthly to the Missouri Historical Society for the purposes of* funding operations at Soldiers Memorial Military Museum.  3. The director of revenue shall deposit at least monthly all contributions designated by individuals and corporations under this section, less an amount sufficient to cover the costs of collection and handling by the department of revenue, to the state treasurer for deposit to the fund. A contribution designated under this section shall only be deposited in the fund after all other claims against the refund from which such contribution is to be made have been satisfied. ­­-------- (L. 2019 S.B. 87)  *Word "of" does not appear in original rolls.
MO Rev Stat § 143.1032 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 143 - Income Tax|Section 143.1032 - Missouri medal of honor fund tax refund designation.

Effective - 28 Aug 2021   143.1032. Missouri medal of honor fund tax refund designation. — 1. In each taxable year beginning on or after January 1, 2022, each individual or corporation entitled to a tax refund in an amount sufficient to make a designation under this section may designate that one dollar or any amount in excess of one dollar on a single return, and two dollars or any amount in excess of two dollars on a combined return, of the refund due be credited to the Missouri medal of honor fund. The contribution designation authorized by this section shall be clearly and unambiguously printed on the first page of each income tax return form provided by this state. If any individual or corporation that is not entitled to a tax refund in an amount sufficient to make a designation under this section wishes to make a contribution to the Missouri medal of honor fund, such individual or corporation may, by separate check, draft, or other negotiable instrument, send in with the payment of taxes, or may send in separately, that amount, clearly designated for the Missouri medal of honor fund, the individual or corporation wishes to contribute. The department of revenue shall deposit such amount to the Missouri medal of honor fund as provided in subsection 2 of this section.  2. The director of revenue shall deposit at least monthly all contributions designated by individuals under this section to the state treasurer for deposit to the Missouri medal of honor fund. The fund shall be administered by the director of revenue.  3. The director of revenue shall deposit at least monthly all contributions designated by the corporations under this section, less an amount sufficient to cover the cost of collection, handling, and administration by the department of revenue during fiscal year 2021, to the Missouri medal of honor fund.  4. A contribution designated under this section shall only be deposited in the Missouri medal of honor fund after all other claims against the refund from which such contribution is to be made have been satisfied.  5. Moneys deposited in the Missouri medal of honor fund shall be used by the department of transportation to pay for the costs of the Missouri medal of honor signs.  6. The state treasurer shall invest moneys in the fund in the same manner as other funds are invested. Any interest and moneys earned on such investments shall be credited to the fund. ­­-------- (L. 2021 S.B. 258)  CROSS REFERENCE: Missouri medal of honor recipients fund created, use of moneys, 226.925
MO Rev Stat § 143.1170 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 143 - Income Tax|Section 143.1170 - Foster parent tax deduction — definitions — amount — procedure — rulemaking authority.

Effective - 28 Aug 2021   143.1170. Foster parent tax deduction — definitions — amount — procedure — rulemaking authority. — 1. As used in this section, the following terms mean:  (1) "Deduction", an amount subtracted from a taxpayer's Missouri adjusted gross income to determine the taxpayer's Missouri taxable income for a given tax year;  (2) "Foster parent", the same definition as provided under section 210.566;  (3) "Taxpayer", any individual who is a resident of this state and subject to the income tax imposed under this chapter, excluding withholding tax imposed under sections 143.191 to 143.265.  2. (1) For all tax years beginning on or after January 1, 2022, a taxpayer shall be allowed a deduction for expenses incurred directly by the taxpayer in providing care as a foster parent to one or more children in this state.  (2) The amount of the deduction shall be equal to the amount of expenses directly incurred by the taxpayer in providing such care; provided that:  (a) If the taxpayer provides care as a foster parent for at least six months during the tax year, the total amount of the deduction claimed under this section shall not exceed five thousand dollars, provided that a deduction claimed under this section by taxpayers with a filing status of married filing separately shall not exceed two thousand five hundred dollars per taxpayer; and  (b) If the taxpayer provides care as a foster parent for less than six months during the tax year, the maximum deduction limits described in paragraph (a) of this subdivision shall apply, but such limits shall be reduced on a pro rata basis.  3. The department of revenue shall collaborate with the children's division of the department of social services in order to establish and implement a procedure to verify that a taxpayer claiming the deduction authorized under this section is a foster parent.  4. Each taxpayer claiming the deduction authorized under this section shall file an affidavit with such taxpayer's income tax return. The affidavit shall affirm that the taxpayer is a foster parent and that the taxpayer is entitled to the deduction in the amount claimed on his or her tax return.  5. The department of revenue may promulgate all necessary rules and regulations for the administration of this section. Any rule or portion of a rule, as that term is defined in section 536.010, that is created under the authority delegated in this section shall become effective only if it complies with and is subject to all of the provisions of chapter 536 and, if applicable, section 536.028. This section and chapter 536 are nonseverable and if any of the powers vested with the general assembly pursuant to chapter 536 to review, to delay the effective date, or to disapprove and annul a rule are subsequently held unconstitutional, then the grant of rulemaking authority and any rule proposed or adopted after August 28, 2021, shall be invalid and void. ­­-------- (L. 2021 H.B. 429)
MO Rev Stat § 143.2100 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 143 - Income Tax|Section 143.2100 - Definitions — report, contents — rulemaking authority.

Effective - 28 Aug 2016   143.2100. Definitions — report, contents — rulemaking authority. — 1. As used in sections 143.2100 to 143.2115, unless the context requires a different meaning, the following terms shall mean:  (1) "Deduction", an amount subtracted from the taxpayer's Missouri adjusted gross income to determine Missouri taxable income for the tax year in which such deduction is claimed;  (2) "Department", the department of economic development;  (3) "Director", the director of the department of economic development;  (4) "Taxpayer", a person, firm, partner in a firm, member of a limited liability company, corporation, or shareholder in an S corporation doing business in the state of Missouri and subject to the state income tax imposed by the provisions of this chapter, or an insurance company paying an annual tax on its gross premium receipts in this state, or other financial institution paying taxes to the state of Missouri or any political subdivision of this state under the provisions of chapter 148, or an express company which pays an annual tax on its gross receipts in this state under chapter 153.  2. Prior to March 1, 2018, and every two years thereafter, the department, with information provided by the port authorities, airports, and the department of revenue, shall provide a report on the deductions claimed under sections 143.2100 to 143.2115. Such report shall include the following:  (1) The names and locations of participating companies;  (2) The annual amount of benefits provided;  (3) The estimated net state fiscal impact, including both direct and indirect new state taxes derived from the program;  (4) The number of new jobs created;  (5) The average wages of each project; and  (6) The types of qualified companies using the program.  3. The department shall promulgate rules to implement the provisions of sections 143.2100 to 143.2115. Any rule or portion of a rule, as that term is defined in section 536.010, that is created under the authority delegated in this section shall become effective only if it complies with and is subject to all of the provisions of chapter 536 and, if applicable, section 536.028. This section and chapter 536 are nonseverable and if any of the powers vested with the general assembly pursuant to chapter 536 to review, to delay the effective date, or to disapprove and annul a rule are subsequently held unconstitutional, then the grant of rulemaking authority and any rule proposed or adopted after August 28, 2016, shall be invalid and void. ­­-------- (L. 2016 S.B. 861)
MO Rev Stat § 143.2110 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 143 - Income Tax|Section 143.2110 - Income tax deduction for cargo — amount, claiming procedure.

Effective - 28 Aug 2016   143.2110. Income tax deduction for cargo — amount, claiming procedure. — 1. As used in this section, unless the context clearly indicates otherwise, the term "international trade facility" shall mean a company that:  (1) Is doing business in the state and engaged in water port or airport related activities including, but not limited to, warehousing, distribution, freight forwarding and handling, and goods processing;  (2) Has the sole discretion and authority to move cargo in containers or noncontainerized, originating or terminating in the state;  (3) Uses water-connected port facilities or airport facilities located in the state; and  (4) Uses airplanes, barges, trucks, or rail systems to move cargo, in containers or noncontainerized, through water port facilities or airports in the state.  2. For tax years beginning on or after January 1, 2017, but before January 1, 2023, a company that is an international trade facility shall be allowed a twenty-five dollar deduction per TEU or equivalent of noncontainerized cargo moved by airplane, barge, or rail.  3. In no case shall more than two million dollars in deductions be claimed under this section in any fiscal year of the state. The international trade facility shall not be allowed to claim any deduction under this section unless it has applied to the department for the deduction and the department has approved the deduction. The department shall determine the deduction amount allowable for the year and provide a written certification to the international trade facility, which certification shall report the amount of the deduction approved by the department. The international trade facility shall attach the certification to the applicable tax return. ­­-------- (L. 2016 S.B. 861)
MO Rev Stat § 144.008 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 144 - Sales and Use Tax|Section 144.008 - Nonseverability clause.

Effective - 28 Aug 2013   144.008. Nonseverability clause. — Notwithstanding the provisions of section 1.140 to the contrary, the provisions of sections 32.087, 144.020, 144.021, 144.069, 144.071, 144.440, 144.450, 144.455, 144.525, 144.610, 144.613, and 144.615, as amended by this act*, shall be nonseverable, and if any provision is for any reason held to be invalid, such decision shall invalidate all of the remaining provisions of sections** 32.087, 144.020, 144.021, 144.069, 144.071, 144.440, 144.450, 144.455, 144.525, 144.610, 144.613, and 144.615, as amended by this act*. ­­-------- (L. 2013 H.B. 184 § 1 merged with S.B. 23 § 1 merged with S.B. 99 § 1)  Effective 7-05-13 (S.B. 23); 7-05-13 (S.B. 99); 8-28-13 (H.B. 184)  *"This act" (H.B. 184 merged with S.B. 23 merged with S.B. 99, 2013) contained numerous sections. Consult Disposition of Sections table for a definitive listing.  **Word "section" appears in original rolls of H.B. 184, S.B. 23, and S.B. 99, 2013.