reglab/housing_qa huggingface dataset:
MO Rev Stat § 130.096 (2021)
2021 Missouri Revised Statutes|Title IX - Suffrage and Elections|Chapter 130 - Campaign Finance Disclosure Law|Section 130.096 - Severability.

Effective - 28 Aug 1978   130.096. Severability. — If any provision of this chapter or the application thereof to any person or circumstance is held invalid, the invalidity shall not affect other provisions or application of this chapter which can be given effect without the invalid provision or application, and to this end the provisions of this chapter are declared severable. ­­-------- (L. 1978 S.B. 839)
MO Rev Stat § 130.097 (2021)
2021 Missouri Revised Statutes|Title IX - Suffrage and Elections|Chapter 130 - Campaign Finance Disclosure Law|Section 130.097 - Transfer of committee funds, no compensation to person transferring — lobbyists prohibited from transferring committee funds.

Effective - 28 Aug 2016   130.097. Transfer of committee funds, no compensation to person transferring — lobbyists prohibited from transferring committee funds. — 1. No person who transfers funds from:  (1) His or her candidate committee; or  (2) Any committee over which such person exerts control over the expenditures of such committee ­­to any other committee shall thereafter be compensated, for any purpose, by the committee that received such funds.  2. No person who registers as a lobbyist, as defined under section 105.470, shall transfer funds from any candidate committee, exploratory committee, debt service committee, or continuing committee under his or her control to any such committee controlled by a candidate or public official, as defined under section 105.470. ­­-------- (L. 2016 H.B. 2203)
MO Rev Stat § 130.110 (2021)
2021 Missouri Revised Statutes|Title IX - Suffrage and Elections|Chapter 130 - Campaign Finance Disclosure Law|Section 130.110 - Limitation of cash contributions and anonymous contributions.

Effective - 28 Aug 1999   130.110. Limitation of cash contributions and anonymous contributions. — Limitations on cash contributions, anonymous contributions:  (1) No contribution in cash in an amount in excess of one hundred dollars shall be made or accepted from any single contributor for any election;  (2) Candidates and candidate committees shall not accept contributions of cash that, in the aggregate, are in excess of one hundred dollars per person per election cycle;  (3) No anonymous contribution in excess of twenty-five dollars shall be made by any person, and no anonymous contributions in excess of twenty-five dollars shall be accepted by any candidate or committee. If any anonymous contribution in excess of twenty-five dollars is received, it shall be returned immediately to the contributor if his or her identity can be ascertained, and if the contributor's identity cannot be ascertained, the candidate or the committee treasurer shall immediately transmit that portion of the contribution which exceeds twenty-five dollars to the state treasurer and it shall escheat to the state. ­­-------- (L. 1994 Adopted by Initiative, Proposition A, November 8, 1994, A.L. 1999 S.B. 31 & 285)
MO Rev Stat § 130.120 (2021)
2021 Missouri Revised Statutes|Title IX - Suffrage and Elections|Chapter 130 - Campaign Finance Disclosure Law|Section 130.120 - Disclosure of contributor information required.

Effective - 08 Nov 1994   130.120. Disclosure of contributor information required. — Disclosure of Contributor Information.  (1) A separate listing by name, address, employer or occupation if self-employed, of each person from whom the committee received one or more contributions, in money or other things of value, which in the aggregate total in excess of $25, together with the date and amount of each such contribution. No candidate or candidate committee shall accept any contribution without such information, except as provided in subsection 6 of section 130.031. ­­-------- (L. 1994 Adopted by Initiative, Proposition A, November 8, 1994)
MO Rev Stat § 130.150 (2021)
2021 Missouri Revised Statutes|Title IX - Suffrage and Elections|Chapter 130 - Campaign Finance Disclosure Law|Section 130.150 - Complaints filed with ethics commission or civil action for forfeiture authorized.

Effective - 08 Nov 1994   130.150. Complaints filed with ethics commission or civil action for forfeiture authorized. — Complaints Concerning Violations  (1) Any person may file a complaint alleging violations of the contribution limits set forth above with the Missouri Ethics Commission which complaint shall be acted upon promptly by the commission in the same manner and with the same effect as other complaints over which the commission has jurisdiction.  (2) Instead of filing a complaint with the Missouri Ethics Commission, any person may file a civil action in summary process in the circuit court for the circuit in which the alleged violation occurred, against the alleged violator or violators, seeking a forfeiture to the General Revenue of the State of any amount of contributions in excess of the limits set forth above. ­­-------- (L. 1994 Adopted by Initiative, Proposition A, November 8, 1994)
MO Rev Stat § 130.160 (2021)
2021 Missouri Revised Statutes|Title IX - Suffrage and Elections|Chapter 130 - Campaign Finance Disclosure Law|Section 130.160 - Severability clause for sections 130.110 to 130.160.

Effective - 08 Dec 1994   130.160. Severability clause for sections 130.110 to 130.160. — Severability.  If any provision of this measure is held invalid or the application thereof to any person or circumstance is held invalid, such invalidity shall not affect other provisions or applications of the chapter which can be given effect without the invalid provisions or applications, and to this and the provisions of this measure are declared severable. ­­-------- (L. 1994 Adopted by Initiative, Proposition A, November 8, 1994)
MO Rev Stat § 135.015 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 135 - Tax Relief|Section 135.015 - Time for filing and other procedural matters, how governed.

Effective - 01 Jan 1984   135.015. Time for filing and other procedural matters, how governed. — Procedural matters related to filing a claim under sections 135.010 to 135.030, including refunds, deficiencies, interest, contents of returns, limitations, and penalties shall be determined pursuant to sections 143.481 to 143.996 applicable to the income tax. The credit regarding the property taxes of a calendar year may only be claimed on a return for the calendar year or for a claimant's return for a fiscal year that includes the end of the calendar year. ­­-------- (L. 1973 H.B. 149, et al., § 2, A.L. 1975 H.B. 121, et al., A.L. 1983 S.B. 47 & 29)  Effective 1-01-84
MO Rev Stat § 135.020 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 135 - Tax Relief|Section 135.020 - Credits, how applied, considered overpayment, when.

Effective - 01 Oct 1973   135.020. Credits, how applied, considered overpayment, when. — A credit for property taxes shall be allowed for the amount provided in section 135.030. If the amount allowable as a credit exceeds the income tax reduced by other credits, then the excess shall be considered an overpayment of the income tax. ­­-------- (L. 1973 H.B. 149, et al.)  Effective 10-01-73
MO Rev Stat § 135.025 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 135 - Tax Relief|Section 135.025 - Accrued taxes and rent constituting taxes to be totaled — maximum amount allowable — allocation regulations, when.

Effective - 28 Aug 2008   135.025. Accrued taxes and rent constituting taxes to be totaled — maximum amount allowable — allocation regulations, when. — The property taxes accrued and rent constituting property taxes accrued on each return shall be totaled. This total, up to seven hundred fifty dollars in rent constituting property taxes actually paid or eleven hundred dollars in actual property tax paid, shall be used in determining the property tax credit. The director of revenue shall prescribe regulations providing for allocations where part of a claimant's homestead is rented to another or used for nondwelling purposes or where a homestead is owned or rented or used as a dwelling for part of a year. ­­-------- (L. 1973 H.B. 149, et al. § 4, A.L. 1975 H.B. 121, et al., A.L. 1988 S.B. 555, A.L. 2008 S.B. 711)
MO Rev Stat § 135.030 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 135 - Tax Relief|Section 135.030 - Formula for determining credits — table to be prepared by director of revenue — taxpayer not applying for credit to be notified of eligibility.

Effective - 28 Aug 2008   135.030. Formula for determining credits — table to be prepared by director of revenue — taxpayer not applying for credit to be notified of eligibility. — 1. As used in this section:  (1) The term "maximum upper limit" shall, for each calendar year after December 31, 1997, but before calendar year 2008, be the sum of twenty-five thousand dollars. For all calendar years beginning on or after January 1, 2008, the maximum upper limit shall be the sum of twenty-seven thousand five hundred dollars. In the case of a homestead owned and occupied for the entire year by the claimant, the maximum upper limit shall be the sum of thirty thousand dollars;  (2) The term "minimum base" shall, for each calendar year after December 31, 1997, but before calendar year 2008, be the sum of thirteen thousand dollars. For all calendar years beginning on or after January 1, 2008, the minimum base shall be the sum of fourteen thousand three hundred dollars.  2. If the income on a return is equal to or less than the maximum upper limit for the calendar year for which the return is filed, the property tax credit shall be determined from a table of credits based upon the amount by which the total property tax described in section 135.025 exceeds the percent of income in the following list:   If the income on the return is: The percent is:   Not over the minimum base 0 percent with credit not to exceed $1,100 in actual property tax or rent equivalent paid up to $750   Over the minimum base but not over the maximum upper limit 1/16 percent accumulative per $300 from 0 percent to 4 percent.   ­­The director of revenue shall prescribe a table based upon the preceding sentences. The property tax shall be in increments of twenty-five dollars and the income in increments of three hundred dollars. The credit shall be the amount rounded to the nearest whole dollar computed on the basis of the property tax and income at the midpoints of each increment. As used in this subsection, the term "accumulative" means an increase by continuous or repeated application of the percent to the income increment at each three hundred dollar level.  3. Notwithstanding subsection 4 of section 32.057, the department of revenue or any duly authorized employee or agent shall determine whether any taxpayer filing a report or return with the department of revenue who has not applied for the credit allowed pursuant to section 135.020 may qualify for the credit, and shall notify any qualified claimant of the claimant's potential eligibility, where the department determines such potential eligibility exists. ­­-------- (L. 1973 H.B. 149, et al. § 5, A.L. 1975 H.B. 121, et al., A.L. 1977 S.B. 387, et al., A.L. 1979 S.B. 247, et al., A.L. 1983 S.B. 47 & 29, A.L. 1985 S.B. 69, A.L. 1986 S.B. 751, A.L. 1988 S.B. 555, A.L. 1998 S.B. 675, et al. , A.L. 2007 S.B. 30, A.L. 2008 S.B. 711)
MO Rev Stat § 135.035 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 135 - Tax Relief|Section 135.035 - Claims for calendar year 1975 and later affected.

Effective - 28 Aug 1975   135.035. Claims for calendar year 1975 and later affected. — Sections 135.010, 135.015, 135.025, and 135.030 shall be effective with respect to claims filed for the calendar year 1975 and thereafter. ­­-------- (L. 1975 H.B. 121, et al. § A)
MO Rev Stat § 135.096 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 135 - Tax Relief|Section 135.096 - Long-term care insurance tax deduction, amount.

Effective - 28 Aug 2021, 2 histories   135.096. Long-term care insurance tax deduction, amount. — 1. In order to promote personal financial responsibility for long-term health care in this state, for all taxable years beginning after December 31, 2020, a resident individual may deduct from each individual's Missouri taxable income an amount equal to one hundred percent of all nonreimbursed amounts paid by such individuals for qualified long-term care insurance premiums to the extent such amounts are not included in the individual's itemized deductions. A married individual filing a Missouri income tax return separately from his or her spouse shall be allowed to make a deduction pursuant to this section in an amount equal to the proportion of such individual's payment of all qualified long-term care insurance premiums. The director of the department of revenue shall place a line on all Missouri individual income tax returns for the deduction created by this section.  2. For purposes of this section, "qualified long-term care insurance" means any insurance policy which meets or exceeds the provisions of sections 376.1100 to 376.1118 and the rules and regulations promulgated pursuant to such sections for long-term care insurance, or any insurance policy considered an asset or resource for purposes of eligibility for long-term care benefits under MO HealthNet.  3. Notwithstanding any other provision of law to the contrary, two or more insurers issuing a qualified long-term care insurance policy shall not act in concert with each other and with others with respect to any matters pertaining to the making of rates or rating systems. ­­-------- (L. 1999 S.B. 8 & 173 § 8, A.L. 2007 S.B. 577, A.L. 2021 H.B. 604)
MO Rev Stat § 135.115 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 135 - Tax Relief|Section 135.115 - Vesting of tax credits, when — waiver, applicable when.

Effective - 28 Aug 1999   135.115. Vesting of tax credits, when — waiver, applicable when. — The right to receive the tax credits described in section 135.110 shall vest in the taxpayer upon commencement of operations of the revenue-producing enterprise, but the taxpayer shall waive such vested right for any given year in which the taxpayer fails to meet the terms and conditions of sections 135.100 to 135.150. Representations made by the department of economic development and relied upon in good faith by the taxpayer shall be binding upon the state of Missouri to the extent such representations are consistent with the provisions of this chapter. The provisions of this section shall apply to all revenue-producing enterprises which are eligible for incentives pursuant to this section and which commenced operations on or after January 1, 1990, to the extent such incentives do not exceed the ten-year limitation set forth in subsection 1 of section 135.110. ­­-------- (L. 1999 H.B. 701)
MO Rev Stat § 135.120 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 135 - Tax Relief|Section 135.120 - Deferment of tax credit — election — notice.

Effective - 28 Aug 1991   135.120. Deferment of tax credit — election — notice. — A taxpayer entitled to the credit allowed by section 135.110 may elect to defer the commencement of the ten-year period during which such credit is allowed to any taxable year not later than the third taxable year following the taxable year in which commencement of commercial operations at the new business facility occurs. The taxpayer shall perfect such election by notifying the director of economic development, by a written statement attached to the tax credit application for the taxable year in which commencement of commercial operations at the new business facility occurs, of the intention to make such election. The election shall be made during the taxable year immediately following the taxable year in which commencement of commercial operations occurs at such new business facility. Once such election has been perfected, the credit shall be allowed for the taxable year specified in such election and for each of the nine succeeding taxable years. ­­-------- (L. 1980 S.B. 644 § 3, A.L. 1991 H.B. 294 & 405)
MO Rev Stat § 135.130 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 135 - Tax Relief|Section 135.130 - Transfer of business facility, all or part — apportionment of tax credit — estate of taxpayer entitled to credit and distributee of estate also entitled to credit.

Effective - 28 Aug 1991   135.130. Transfer of business facility, all or part — apportionment of tax credit — estate of taxpayer entitled to credit and distributee of estate also entitled to credit. — 1. If a taxpayer, hereafter referred to in this section as "transferor", shall have established a new business facility and, prior to the expiration of the ten-year period during which the credit allowed by section 135.110 may be claimed by the transferor, all or a portion of such new business facility is acquired by, or leased to, any other taxpayer, hereafter referred to in this section as "transferee", the transferor shall allow the transferee to claim such credit as provided in subsection 2 of this section.  2. If all or a portion of the new business facility is acquired by, or leased to, the transferee, the portion thereof so acquired by, or leased to, the transferee shall be considered a new business facility in the hands of the transferee. In such event, the transferee shall be entitled to a credit, computed in accordance with section 135.110, with respect to the portion of the new business facility held by it. Such credit shall be allowed for the remaining portion of the ten-year period during which the transferor could have claimed such credit if all or a portion of the new business facility had not been acquired by, or leased to, the transferee. The portion, if any, of the new business facility retained by the transferor shall continue to be a new business facility in the hands of the transferor and it shall be entitled to the credit allowed by section 135.110 for the remaining portion of such ten-year period.  3. The transferor shall notify the director of economic development of the transferor's intentions to transfer the rights to claim such credit to the transferee by written statement attached to the tax credit application for the taxable year in which the new business facility is acquired by, or leased to, the transferee, setting forth such other information as the director of economic development may, by rules and regulations, require.  4. If an individual taxpayer entitled to the credit allowed by section 135.110 shall die prior to the expiration of the ten-year period during which such taxpayer is entitled to such credit and the new business facility with respect to which such credit was claimed passes to the estate of the deceased taxpayer, such estate shall be entitled to a credit with respect to such new business facility, and upon distribution of the new business facility, or a portion thereof, to a distributee of such estate the credit with respect to such new business facility, or portion thereof, such distributee shall be entitled to a credit with respect to such new business facility or portion thereof. ­­-------- (L. 1980 S.B. 644 § 4, A.L. 1991 H.B. 294 & 405)
MO Rev Stat § 135.140 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 135 - Tax Relief|Section 135.140 - Termination and resumption of operation of business — consent of director required for claim of credit.

Effective - 28 Aug 1986   135.140. Termination and resumption of operation of business — consent of director required for claim of credit. — If a taxpayer has terminated the operation of a revenue producing enterprise at a new business facility prior to the expiration of the ten-year period during which a credit is allowed under sections 135.100 to 135.160, and later resumes the operation of the same or a different revenue producing enterprise at such new business facility, the taxpayer may, with the consent of the director of economic development, elect to claim a credit, upon resuming the operation of a revenue producing enterprise at such new business facility, computed in accordance with section 135.110 but for a number of years following resumption of such operations equal to ten reduced by the number of years for which the credit was claimed prior to termination of operation of such revenue producing enterprise. The director of economic development shall grant such consent if it is determined that the termination of operations was due to reasonable cause and that the resumption of operations of a revenue producing enterprise at such new business facility will provide increased opportunities for employment and result in a substantial contribution to the economy of the state. ­­-------- (L. 1980 S.B. 644 § 5, A.L. 1986 S.B. 727)
MO Rev Stat § 135.155 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 135 - Tax Relief|Section 135.155 - Prohibition on certain enterprises receiving certain incentives — expansion deemed new business facility — certain properties considered one facility, when.

Effective - 28 Aug 2015, 2 histories   135.155. Prohibition on certain enterprises receiving certain incentives — expansion deemed new business facility — certain properties considered one facility, when. — 1. Notwithstanding any provision of the law to the contrary, no revenue-producing enterprise other than headquarters as defined in subsection 10 of section 135.110 shall receive the incentives set forth in sections 135.100 to 135.150 for facilities commencing operations on or after January 1, 2005. No headquarters shall receive the incentives set forth in subsections 9 to 14 of section 135.110 for facilities commencing or expanding operations on or after January 1, 2025.  2. Notwithstanding subsection 9 of section 135.110 to the contrary, expansions at headquarters facilities shall each be considered a separate new business facility and each be entitled to the credits as set forth in subsections 9 to 14 of section 135.110 if the number of new business facility employees attributed to each such expansion is at least twenty-five and the amount of new business facility investment attributed to each such expansion is at least one million dollars. In any year in which a new business facility is not created, the jobs and investment for that year shall be included in calculating the credits for the most recent new business facility and not an earlier created new business facility.  3. Notwithstanding any provision of law to the contrary, for headquarters, buildings on multiple noncontiguous real properties shall be considered one facility if the buildings are located within the same county or within the same municipality. ­­-------- (L. 2004 S.B. 1155, A.L. 2009 H.B. 191, A.L. 2015 S.B. 194)
MO Rev Stat § 135.204 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 135 - Tax Relief|Section 135.204 - Contingent effective date for certain sections.

Effective - 28 Aug 2010   *135.204. Contingent effective date for certain sections. — The repeal and reenactment of sections 99.918, 99.1082, 135.205, 135.207, 135.230, 135.530, 135.903**, 135.953, 215.263, and 620.1023 of section A of this act*** shall become effective on April 1, 2011, or when the United States Census Bureau's American Community Survey, based on the most recent of five-year period estimate data in which the final year of the estimate period ends in zero becomes available, which first occurs. The commissioner of the office of administration shall notify the revisor of statutes when the updated United States Census Bureau data has been released. ­­-------- (L. 2010 H.B. 1965 § B)  *The Revisor of Statutes did not receive notification on the contingency prior to April 1, 2011, therefore the sections listed became effective April 1, 2011.  **Section 135.903 was repealed by S.B. 975 & 1024 Revision, 2018. ***"This act" (H.B. 1965, 2010) contained numerous sections. Consult Disposition of Sections table for a definitive listing.