reglab/housing_qa huggingface dataset:
MO Rev Stat § 135.283 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 135 - Tax Relief|Section 135.283 - Program application — approval by department — executed agreement required, contents.

Effective - 07 Jul 2003   135.283. Program application — approval by department — executed agreement required, contents. — 1. A taxpayer shall apply to the department for approval to participate in the program authorized by sections 135.276 to 135.283. The application shall be in a form prescribed by and contain all information requested by the department to determine eligibility for the program and for the department to make its decision whether to approve the taxpayer for participation in the program.  2. The department may issue an approval contingent upon the successful execution of an agreement between the department and the taxpayer seeking approval of a facility as a retained business facility which shall include, but not be limited to, the following:  (1) A detailed description of the project that is the subject of the agreement;  (2) A requirement that the taxpayer shall annually report to the department the total amount of salaries and wages paid to eligible employees in retained business facility jobs, and any other information the department requires to confirm compliance with the requirements of sections 135.276 to 135.283;  (3) A requirement that the taxpayer shall provide written notification to the director not more than thirty days after the taxpayer makes or receives a proposal that would transfer the taxpayer's state tax liability obligations to a successor taxpayer;  (4) A requirement that the taxpayer shall maintain operations at the facility location for at least ten years at a certain employment level;  (5) The requirements otherwise required by sections 135.276 to 135.283; and  (6) A provision for repayment of incentives upon breach of the agreement. ­­-------- (L. 2003 H.B. 289 merged with S.B. 620)  Effective 6-18-03 (S.B. 620); 7-07-03 (H.B. 289)  Contingent expiration date, see § 135.284
MO Rev Stat § 135.284 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 135 - Tax Relief|Section 135.284 - Contingent expiration of certain sections.

Effective - 28 Aug 2013   *135.284. Contingent expiration of certain sections. — 1. The repeal and reenactment of sections 100.710 and 100.840, and the enactment of sections 135.276, 135.277, 135.279, 135.281, and 135.283 shall expire on January 1, 2006, if no essential industry retention projects have been approved by the department of economic development by December 31, 2005. If an essential industry retention project has been approved by the department of economic development by December 31, 2005, the repeal and reenactment of sections 100.710 and 100.840, and the enactment of sections 135.276, 135.277, 135.279, 135.281, and 135.283 shall expire on January 1, 2020.  2. Notwithstanding any other provision of law to the contrary, the time for approval of essential industry retention projects as identified in subsection 1 of this section is extended until December 31, 2007, and if an essential industry retention project has been approved by the department of economic development by December 31, 2007, the provisions of subsection 1 of this section shall expire on January 1, 2020. ­­-------- (L. 2003 H.B. 289 § B merged with S.B. 620 § B, A.L. 2005 S.B. 343 §§ 135.284, 1, A.L. 2013 H.B. 196)  *Contingent expiration date for subsection 1.
MO Rev Stat § 135.286 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 135 - Tax Relief|Section 135.286 - Revenue-producing enterprises not eligible for certain tax benefits — time period of exemptions.

Effective - 28 Aug 2004   135.286. Revenue-producing enterprises not eligible for certain tax benefits — time period of exemptions. — 1. Notwithstanding any provision of law to the contrary, no revenue-producing enterprise shall receive the state tax exemption, state tax credits, or state tax refund as provided in sections 135.200 to 135.283 for facilities commencing operations on or after January 1, 2005. This provision is not intended to affect in any way the local real property tax abatement authorized by section 135.215.  2. Notwithstanding subsection 4 of section 135.215 to the contrary, if an exemption pursuant to section 135.215 is granted on property prior to the expiration of the twenty-five year anniversary of the designation of the enterprise zone, the property may continue to receive that exemption for up to twenty-five years following the date the exemption on that property was granted, provided that the total number of years of exemption on that property shall not exceed twenty-five. ­­-------- (L. 2004 S.B. 1155)
MO Rev Stat § 135.300 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 135 - Tax Relief|Section 135.300 - Definitions.

Effective - 01 Jan 1997   135.300. Definitions. — As used in sections 135.300 to 135.311, unless the context requires otherwise, the following terms mean:  (1) "Missouri forestry industry residue", any residue that results from normal timber harvest or production to include slash, sawdust, shavings, edgings, slabs, leaves, bark, and timber thinnings from timber stand improvements;  (2) "Processed wood products", wood pellets, cubes, flour, or any product that results from thermal, chemical, or mechanical processes that sufficiently alter the wood residue to be used as an energy source. Hogged wood and chipped wood do not qualify as processed wood energy resources under sections 135.300 to 135.311;  (3) "Wood energy producer", any person, firm or corporation who engages in the business of producing processed wood products, to be used as an energy source, from Missouri forest industry residues;  (4) "Wood energy producing facility", a Missouri facility using Missouri forest industry residue to produce processed wood products. ­­-------- (L. 1985 H.B. 831 § 1, A.L. 1996 H.B. 1237)  Effective 1-01-97
MO Rev Stat § 135.305 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 135 - Tax Relief|Section 135.305 - Eligibility — amount of tax credit.

Effective - 28 Aug 2014   135.305. Eligibility — amount of tax credit. — A Missouri wood energy producer shall be eligible for a tax credit on taxes otherwise due under chapter 143, except sections 143.191 to 143.261, as a production incentive to produce processed wood products in a qualified wood-producing facility using Missouri forest product residue. The tax credit to the wood energy producer shall be five dollars per ton of processed material. The credit may be claimed for a period of five years and is to be a tax credit against the tax otherwise due. No new tax credits, provided for under sections 135.300 to 135.311, shall be authorized after June 30, 2020. In no event shall the aggregate amount of all tax credits allowed under sections 135.300 to 135.311 exceed six million dollars in any given fiscal year. There shall be no tax credits authorized under sections 135.300 to 135.311 unless an appropriation is made for such tax credits. ­­-------- (L. 1985 H.B. 831 § 2, A.L. 1996 H.B. 1237, A.L. 2008 H.B. 2058, A.L. 2014 S.B. 729)
MO Rev Stat § 135.307 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 135 - Tax Relief|Section 135.307 - Credit exceeding tax, not refunded, effect.

Effective - 01 Jan 1997   135.307. Credit exceeding tax, not refunded, effect. — Any amount of credit which exceeds the tax due shall not be refunded but may be carried over to any subsequent taxable year, not to exceed four years. ­­-------- (L. 1985 H.B. 831 § 3, A.L. 1996 H.B. 1237)  Effective 1-01-97
MO Rev Stat § 135.309 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 135 - Tax Relief|Section 135.309 - Assignment of credit, procedure.

Effective - 01 Jan 1997   135.309. Assignment of credit, procedure. — The wood energy producer may elect to assign to a third party the approved tax credit. Certification of assignment and other appropriate forms must be filed with the Missouri department of revenue. ­­-------- (L. 1985 H.B. 831 § 4, A.L. 1996 H.B. 1237)  Effective 1-01-97
MO Rev Stat § 135.311 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 135 - Tax Relief|Section 135.311 - Application, content, filed where.

Effective - 28 Aug 2018, 2 histories   135.311. Application, content, filed where. — When applying for a tax credit the wood energy producer shall make application for the credit to the division of energy of the department of economic development. The application shall include:  (1) The number of tons of processed wood products produced during the preceding calendar year;  (2) The name and address of the person to whom processed products were sold and the number of tons sold to each person;  (3) Other information which the department of economic development reasonably requires. The application shall be received and reviewed by the division of energy of the department of economic development and the division shall certify to the department of revenue each applicant which qualifies as a wood energy-producing facility. ­­-------- (L. 1985 H.B. 831 §§ 5, 6, A.L. 1991 S.B. 185, A.L. 1996 H.B. 1237, A.L. 2018 S.B. 975 & 1024 Revision)  CROSS REFERENCE:  Tax Credit Accountability Act of 2004, additional requirements, 135.800 to 135.830
MO Rev Stat § 135.313 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 135 - Tax Relief|Section 135.313 - Credit for charcoal producers.

Effective - 01 Jan 1999   135.313. Credit for charcoal producers. — 1. Any person, firm or corporation who engages in the business of producing charcoal or charcoal products in the state of Missouri shall be eligible for a tax credit on income taxes otherwise due pursuant to chapter 143, except sections 143.191 to 143.261, as an incentive to implement safe and efficient environmental controls. The tax credit shall be equal to fifty percent of the purchase price of the best available control technology equipment connected with the production of charcoal in the state of Missouri or, if the taxpayer manufactures such equipment, fifty percent of the manufacturing cost of the equipment, to and including the year the equipment is put into service. The credit may be claimed for a period of eight years beginning with the 1998 calendar year and is to be a tax credit against the tax otherwise due.  2. Any amount of credit which exceeds the tax due shall not be refunded but may be carried over to any subsequent taxable year, not to exceed seven years.  3. The charcoal producer may elect to assign to a third party the approved tax credit. Certification of assignment and other appropriate forms must be filed with the Missouri department of revenue and the department of economic development.  4. When applying for a tax credit, the charcoal producer specified in subsection 1 of this section shall make application for the credit to the division of environmental quality of the department of natural resources. The application shall identify the specific best available control technology equipment and the purchase price, or manufacturing cost of such equipment. The director of the department of natural resources is authorized to require permits to construct prior to the installation of best available control technology equipment and other information which he or she deems appropriate.  5. The director of the department of natural resources in conjunction with the department of economic development shall certify to the department of revenue that the best available control technology equipment meets the requirements to obtain a tax credit as specified in this section. ­­-------- (L. 1998 H.B. 1656)  Effective 1-01-99  CROSS REFERENCE:  Tax Credit Accountability Act of 2004, additional requirements, 135.800 to 135.830
MO Rev Stat § 135.325 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 135 - Tax Relief|Section 135.325 - Title.

Effective - 28 Aug 2021, 2 histories   135.325. Title. — Sections 135.325 to 135.339 shall be known and may be cited as the "Adoption Tax Credit Act". ­­-------- (L. 1987 S.B. 402 § 1, A.L. 2021 H.B. 429 merged with H.B. 430)
MO Rev Stat § 135.326 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 135 - Tax Relief|Section 135.326 - Definitions.

Effective - 28 Aug 2021, 2 histories   135.326. Definitions. — As used in sections 135.325 to 135.339, the following terms shall mean:  (1) "Business entity", person, firm, a partner in a firm, corporation or a shareholder in an S corporation doing business in the state of Missouri and subject to the state income tax imposed by the provisions of chapter 143, or a corporation subject to the annual corporation franchise tax imposed by the provisions of chapter 147, 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 pursuant to chapter 153;  (2) "Child", any individual who:  (a) Has not attained an age of at least eighteen years; or  (b) Is eighteen years of age or older but is physically or mentally incapable of caring for himself or herself;  (3) "Disability", a mental, physical, or emotional impairment that substantially limits one or more major life activities, whether the impairment is congenital or acquired by accident, injury or disease, and where the impairment is verified by medical findings;  (4) "Nonrecurring adoption expenses", reasonable and necessary adoption fees, court costs, attorney fees, and other expenses which are directly related to the legal adoption of a child and which are not incurred in violation of federal, state, or local law;  (5) "Special needs child", a child for whom it has been determined by the children's division, or by a child-placing agency licensed by the state, or by a court of competent jurisdiction to be a child:  (a) That cannot or should not be returned to the home of his or her parents; and  (b) Who has a specific factor or condition such as age, membership in a sibling group, medical condition or diagnosis, or disability because of which it is reasonable to conclude that such child cannot be easily placed with adoptive parents;  (6) "State tax liability", any liability incurred by a taxpayer under the provisions of chapter 143, chapter 147, chapter 148, and chapter 153, exclusive of the provisions relating to the withholding of tax as provided for in sections 143.191 to 143.265 and related provisions. ­­-------- (L. 1987 S.B. 402 § 2, A.L. 1995 H.B. 414, A.L. 1999 H.B. 316, et al., A.L. 2014 H.B. 1299 Revision, A.L. 2021 H.B. 429 merged with H.B. 430)
MO Rev Stat § 135.329 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 135 - Tax Relief|Section 135.329 - Credit not allowed, when.

Effective - 01 Jan 1996   135.329. Credit not allowed, when. — No credit shall be allowable for that portion of the nonrecurring adoption expenses for which a credit is allowable and taken under any similar provision of federal, state, or local law. Credit may be taken up to the amount allowable under section 135.327 for that portion of the nonrecurring adoption expenses which exceed the credit taken under such other provision of federal, state or local law. If there is a deduction allowable and taken under any other provision of federal, state or local law which is similar to the credit allowable under section 135.327, the credit allowable for nonrecurring adoption expenses shall be reduced by the amount of the decrease in the tax liability resulting from taking such deduction. No credit shall be allowable for that portion of the nonrecurring adoption expenses paid from any funds received under any federal, state, or local program. ­­-------- (L. 1987 S.B. 402 § 4, A.L. 1995 H.B. 414)  Effective 1-01-96
MO Rev Stat § 135.331 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 135 - Tax Relief|Section 135.331 - Adopted child eighteen years of age or older, credit not allowed — exception.

Effective - 01 Jan 1988   135.331. Adopted child eighteen years of age or older, credit not allowed — exception. — No credit shall be allowable for the adoption of any child who has attained the age of eighteen, unless it has been determined that the child has a medical condition or handicap that would limit the child's ability to live independently of the adoptive parents. ­­-------- (L. 1987 S.B. 402 § 5)  Effective 1-01-88
MO Rev Stat § 135.333 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 135 - Tax Relief|Section 135.333 - Credit exceeding tax due or applied for, not refunded — may be carried forward, time limit — effect of assignment, transfer or sale of tax credit.

Effective - 28 Aug 2006   135.333. Credit exceeding tax due or applied for, not refunded — may be carried forward, time limit — effect of assignment, transfer or sale of tax credit. — 1. Any amount of tax credit which exceeds the tax due or which is applied for and otherwise eligible for issuance but not issued shall not be refunded but may be carried over to any subsequent taxable year, not to exceed a total of five years for which a tax credit may be taken for each child adopted.  2. Tax credits that are assigned, transferred or sold as allowed in section 135.327 may be assigned, transferred or sold in their entirety notwithstanding the taxpayer's tax due. ­­-------- (L. 1987 S.B. 402 § 6, A.L. 1999 H.B. 316, et al., A.L. 2006 H.B. 1485 merged with S.B. 1229)
MO Rev Stat § 135.335 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 135 - Tax Relief|Section 135.335 - Credit reduced, amount, when.

Effective - 28 Aug 2021, 2 histories   135.335. Credit reduced, amount, when. — In the year of adoption and in any year thereafter in which the credit is carried forward pursuant to section 135.333, the credit shall be reduced by an amount equal to the state's cost of providing care, treatment, maintenance and services when:  (1) The child is placed, with no intent to return to the adoptive home, in foster care or residential treatment licensed or operated by the children's division, the division of youth services or the department of mental health; or  (2) A juvenile court temporarily or finally relieves the adoptive parents of custody of the child. ­­-------- (L. 1987 S.B. 402 § 7, A.L. 2014 H.B. 1299 Revision, A.L. 2021 H.B. 429 merged with H.B. 430)
MO Rev Stat § 135.337 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 135 - Tax Relief|Section 135.337 - Credit not to be considered for adoption subsidy.

Effective - 01 Jan 1996   135.337. Credit not to be considered for adoption subsidy. — A tax credit taken by a person or business entity under the provisions of sections 135.325 to 135.339 shall not be considered in determining the eligibility for, or the amount of, any adoption subsidy to the child adopted, including a subsidy for nonrecurring adoption expenses, that is available under any federal, state, or local program. ­­-------- (L. 1987 S.B. 402 § 8, A.L. 1995 H.B. 414)  Effective 1-01-96
MO Rev Stat § 135.339 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 135 - Tax Relief|Section 135.339 - Rules authorized, procedure.

Effective - 28 Aug 2014   135.339. Rules authorized, procedure. — The director of revenue, in consultation with the children's division, shall prescribe such rules and regulations necessary to carry out the provisions of sections 135.325 to 135.339. No rule or portion of a rule promulgated under the authority of sections 135.325 to 135.339 shall become effective unless it has been promulgated pursuant to the provisions of section 536.024. ­­-------- (L. 1987 S.B. 402 § 9, A.L. 1993 S.B. 52, A.L. 1995 S.B. 3, A.L. 2014 H.B. 1299 Revision)
MO Rev Stat § 135.350 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 135 - Tax Relief|Section 135.350 - Definitions.

Effective - 18 Jun 1991   135.350. Definitions. — As used in this section, unless the context clearly requires otherwise, the following words and phrases shall mean:  (1) "Commission", the Missouri housing development commission, or its successor agency;  (2) "Director", director of the department of revenue;  (3) "Eligibility statement", a statement authorized and issued by the commission certifying that a given project qualifies for the Missouri low-income housing tax credit. The commission shall promulgate rules establishing criteria upon which the eligibility statements will be issued. The eligibility statement shall specify the amount of the Missouri low-income housing tax credit allowed. The commission shall only authorize the tax credits to qualified projects which begin after June 18, 1991;  (4) "Federal low-income housing tax credit", the federal tax credit as provided in section 42 of the 1986 Internal Revenue Code, as amended;  (5) "Low-income project", a housing project which has restricted rents that do not exceed thirty percent of median income for at least forty percent of its units occupied by persons of families having incomes of sixty percent or less of the median income, or at least twenty percent of the units occupied by persons or families having incomes of fifty percent or less of the median income;  (6) "Median income", those incomes which are determined by the federal Department of Housing and Urban Development guidelines and adjusted for family size;  (7) "Qualified Missouri project", a qualified low-income building as that term is defined in section 42 of the 1986 Internal Revenue Code, as amended, which is located in Missouri;  (8) "Taxpayer", person, firm or corporation subject to the state income tax imposed by the provisions of chapter 143 (except withholding imposed by sections 143.191 to 143.265) or a corporation subject to the annual corporation franchise tax imposed by the provisions of chapter 147, 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. ­­-------- (L. 1990 H.B. 960 § 3 subsec. 1, A.L. 1991 S.B. 185)  Effective 6-18-91
MO Rev Stat § 135.355 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 135 - Tax Relief|Section 135.355 - Eligibility statement must be filed with tax return, failure to comply, effect — federal requirement to recapture, state requires to recapture, amount.

Effective - 28 Aug 2000   135.355. Eligibility statement must be filed with tax return, failure to comply, effect — federal requirement to recapture, state requires to recapture, amount. — 1. The owner of a qualified Missouri project eligible for the Missouri low-income housing tax credit shall submit, at the time of filing the owner's return, an eligibility statement. In the case of failure to attach the eligibility statement, no credit under this section shall be allowed with respect to such project for that year until these copies are provided to the department of revenue.  2. If under Section 42 of the 1986 Internal Revenue Code, as amended, a portion of any federal low-income housing credits taken on a low-income project is required to be recaptured only during the first ten years after a project is placed in service, the taxpayer claiming state credits with respect to such project shall also be required to recapture a portion of any state credits authorized by this section. The state recapture amount shall be equal to the proportion of the state credit claimed by the taxpayer that equals the proportion the federal recapture amount bears to the original federal low-income housing credit amount subject to recapture. ­­-------- (L. 1990 H.B. 960 § 3 subsec. 2 subdivs. (3), (4), A.L. 1994 H.B. 1745, A.L. 2000 H.B. 1238)  CROSS REFERENCE:  Tax Credit Accountability Act of 2004, additional requirements, 135.800 to 135.830