reglab/housing_qa huggingface dataset:
MO Rev Stat § 135.490 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 135 - Tax Relief|Section 135.490 - Eligible small business to receive tax credit for efforts to comply with Americans With Disabilities Act, amount — joint administration of tax credit.

Effective - 28 Aug 2001   135.490. Eligible small business to receive tax credit for efforts to comply with Americans With Disabilities Act, amount — joint administration of tax credit. — 1. In order to encourage and foster community improvement, an eligible small business, as defined in Section 44 of the Internal Revenue Code, shall be allowed a credit not to exceed five thousand dollars against the tax otherwise due pursuant to chapter 143, not including sections 143.191 to 143.265, in an amount equal to fifty percent of all eligible access expenditures exceeding the monetary cap provided by Section 44 of the Internal Revenue Code. For purposes of this section, "eligible access expenditures" means amounts paid or incurred by the taxpayer in order to comply with applicable access requirements provided by the Americans With Disabilities Act of 1990, as further defined in Section 44 of the Internal Revenue Code and federal rulings interpreting Section 44 of the Internal Revenue Code.  2. The tax credit allowed by this section shall be claimed by the taxpayer at the time such taxpayer files a return. Any amount of tax credit which exceeds the tax due shall be carried over to any subsequent taxable year, but shall not be refunded and shall not be transferable.  3. The director of the department of economic development and the director of the department of revenue shall jointly administer the tax credit authorized by this section. Both the director of the department of economic development and the director of the department of revenue are authorized to promulgate rules and regulations necessary to administer the provisions of this section. No rule or portion of a rule promulgated pursuant to the authority of this section shall become effective unless it has been promulgated pursuant to the provisions of chapter 536.  4. The provisions of this section shall become effective on January 1, 2000, and shall apply to all taxable years beginning after December 31, 1999. ­­-------- (L. 1999 H.B. 516 § 1 merged with S.B. 20 § 6, A.L. 2001 H.B. 590)  CROSS REFERENCE:  Tax Credit Accountability Act of 2004, additional requirements 135.800 to 135.830
MO Rev Stat § 135.505 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 135 - Tax Relief|Section 135.505 - Funding period.

Effective - 01 Jan 1997   135.505. Funding period. — A Missouri certified capital company shall have a funding period of one year from the date of receiving certification from the director. All investments in the Missouri certified capital company shall be made within such three hundred sixty-five-day funding period. ­­-------- (L. 1996 H.B. 1237)  Effective 1-01-97
MO Rev Stat § 135.517 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 135 - Tax Relief|Section 135.517 - Qualified investments, requirements.

Effective - 28 Aug 2003   135.517. Qualified investments, requirements. — In order for investments of a qualifying investing entity to be counted as qualified investments pursuant to sections 135.500 to 135.529, each such investment of a qualifying investing entity must have received prior approval from the department. ­­-------- (L. 2003 H.B. 289)
MO Rev Stat § 135.523 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 135 - Tax Relief|Section 135.523 - Certification revocation, application misrepresentations.

Effective - 01 Jan 1997   135.523. Certification revocation, application misrepresentations. — The department may revoke the certification of a Missouri certified capital company if any material representation to the department in connection with the application process proves to have been falsely made or if the application materially violates any requirement established by the department pursuant to sections 135.500 to 135.529. ­­-------- (L. 1996 H.B. 1237)  Effective 1-01-97
MO Rev Stat § 135.526 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 135 - Tax Relief|Section 135.526 - Registration of investments.

Effective - 01 Jan 1997   135.526. Registration of investments. — All investments for which tax credits are claimed under the provisions of sections 135.500 to 135.529 shall satisfy the conditions of being registered or specifically exempt from registration by provisions or regulations under chapter 409. ­­-------- (L. 1996 H.B. 1237)  Effective 1-1-97
MO Rev Stat § 135.529 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 135 - Tax Relief|Section 135.529 - Sale or transfer of credit — rulemaking authority — administrative review.

Effective - 01 Jan 1997   135.529. Sale or transfer of credit — rulemaking authority — administrative review. — 1. The tax credit established pursuant to sections 135.500 to 135.529 may be sold or transferred in accordance with regulations adopted by the department. Any such sale or transfer shall not affect the time schedule for taking the tax credit, as provided in sections 135.500 to 135.529. Any premium tax credits recaptured pursuant to section 135.520 shall be the liability of the taxpayer which actually claimed the credit. In approving the sale or transfer of the credit pursuant to this section, the department may require the transferor or the transferee or both the transferor and the transferee to execute guarantees or post bonds with respect to any potential credit recapture.  2. No rule or portion of a rule promulgated under the authority of sections 135.500 to 135.529 shall become effective unless it has been promulgated pursuant to the provisions of chapter 536. The department shall make and promulgate emergency rules and regulations consistent with the provisions of sections 135.500 to 135.529 as are necessary or useful to carry out the provisions of sections 135.500 to 135.529, pursuant to section 536.025.  3. Every final order, decision, license or other official act of the director pursuant to sections 135.500 to 135.529 is subject to administrative review in accordance with chapter 621. ­­-------- (L. 1996 H.B. 1237)  Effective 1-01-97
MO Rev Stat § 135.530 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 135 - Tax Relief|Section 135.530 - Distressed community defined.

Effective - 01 Apr 2011, 2 histories   135.530. Distressed community defined. — For the purposes of sections 100.010, 100.710, 100.850, 135.110, 135.200, 135.258, 135.313, 135.403, 135.405, 135.503, 135.530, 135.545, 215.030, 348.300, 348.302, and 620.1400 to 620.1460*, "distressed community" means either a Missouri municipality within a metropolitan statistical area which has a median household income of under seventy percent of the median household income for the metropolitan statistical area, according to 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 ends in either zero or five, or a United States census block group or contiguous group of block groups within a metropolitan statistical area which has a population of at least two thousand five hundred, and each block group having a median household income of under seventy percent of the median household income for the metropolitan area in Missouri, according to 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 ends in either zero or five. In addition the definition shall include municipalities not in a metropolitan statistical area, with a median household income of under seventy percent of the median household income for the nonmetropolitan areas in Missouri according to 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 ends in either zero or five or a census block group or contiguous group of block groups which has a population of at least two thousand five hundred with each block group having a median household income of under seventy percent of the median household income for the nonmetropolitan areas of Missouri, according to 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 ends in either zero or five. In metropolitan statistical areas, the definition shall include areas that were designated as either a federal empowerment zone; or a federal enhanced enterprise community; or a state enterprise zone that was originally designated before January 1, 1986, but shall not include expansions of such state enterprise zones done after March 16, 1988. ­­-------- (L. 1998 H.B. 1656, A.L. 1999 S.B. 20, A.L. 2004 S.B. 1155, A.L. 2010 H.B. 1965)  Effective 4-01-11, see § 135.204  *Sections 620.1400 to 620.1460 were repealed by S.B. 1155, 2004.
MO Rev Stat § 135.545 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 135 - Tax Relief|Section 135.545 - Tax credit for investing in the transportation development of a distressed community — approval of investment by economic development, credit carried forward, transfer of certificate of credit, maximum amount allowed.

Effective - 28 Nov 2007   135.545. Tax credit for investing in the transportation development of a distressed community — approval of investment by economic development, credit carried forward, transfer of certificate of credit, maximum amount allowed. — A taxpayer shall be allowed a credit for taxes paid pursuant to chapter 143, 147 or 148 in an amount equal to fifty percent of a qualified investment in transportation development for aviation, mass transportation, including parking facilities for users of mass transportation, railroads, ports, including parking facilities and limited access roads within ports, waterborne transportation, bicycle and pedestrian paths, or rolling stock located in a distressed community as defined in section 135.530, and which are part of a development plan approved by the appropriate local agency. If the department of economic development determines the investment has been so approved, the department shall grant the tax credit in order of date received. A taxpayer may carry forward any unused tax credit for up to ten years and may carry it back for the previous three years until such credit has been fully claimed. Certificates of tax credit issued in accordance with this section may be transferred, sold or assigned by notarized endorsement which names the transferee. The tax credits allowed pursuant to this section shall be for an amount of no more than ten million dollars for each year. This credit shall apply to returns filed for all taxable years beginning on or after January 1, 1999. Any unused portion of the tax credit authorized pursuant to this section shall be available for use in the future by those entities until fully claimed. For purposes of this section, a "taxpayer" shall include any charitable organization that is exempt from federal income tax and whose Missouri unrelated business taxable income, if any, would be subject to the state income tax imposed under chapter 143. ­­-------- (L. 1998 H.B. 1656, A.L. 2007 1st Ex. Sess H.B. 1)  Effective 11-28-07  CROSS REFERENCE:  Tax Credit Accountability Act of 2004, additional requirements, 135.800 to 135.830
MO Rev Stat § 135.546 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 135 - Tax Relief|Section 135.546 - Tax credits for investing in the transportation development of a distressed community prohibited, when.

Effective - 28 Aug 2004   135.546. Tax credits for investing in the transportation development of a distressed community prohibited, when. — For all tax years beginning on or after January 1, 2005, no tax credits shall be approved, awarded, or issued to any person or entity claiming any tax credit under section 135.545; if an organization has been allocated credits for contribution-based credits prior to January 1, 2005, the organization may issue such credits prior to January 1, 2007, for qualified contributions. ­­-------- (L. 2004 S.B. 1155)
MO Rev Stat § 135.682 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 135 - Tax Relief|Section 135.682 - Letter rulings to be issued, procedure — letter rulings closed records.

Effective - 28 Aug 2008   135.682. Letter rulings to be issued, procedure — letter rulings closed records. — 1. The director of the department of economic development or the director's designee shall issue letter rulings regarding the tax credit program authorized under section 135.680, subject to the terms and conditions set forth in this section. The director of the department of economic development may impose additional terms and conditions consistent with this section to requests for letter rulings by regulation promulgated under chapter 536. For the purposes of this section, the term "letter ruling" means a written interpretation of law to a specific set of facts provided by the applicant requesting a letter ruling.  2. The director or director's designee shall respond to a request for a letter ruling within sixty days of receipt of such request. The applicant may provide a draft letter ruling for the department's consideration. The applicant may withdraw the request for a letter ruling, in writing, prior to the issuance of the letter ruling. The director or the director's designee may refuse to issue a letter ruling for good cause, but must list the specific reasons for refusing to issue the letter ruling. Good cause includes, but is not limited to:  (1) The applicant requests the director to determine whether a statute is constitutional or a regulation is lawful;  (2) The request involves a hypothetical situation or alternative plans;  (3) The facts or issues presented in the request are unclear, overbroad, insufficient, or otherwise inappropriate as a basis upon which to issue a letter ruling; and  (4) The issue is currently being considered in a rulemaking procedure, contested case, or other agency or judicial proceeding that may definitely resolve the issue.  3. Letter rulings shall bind the director and the director's agents and their successors until such time as the taxpayer or its shareholders, members, or partners, as applicable, claim all of such tax credits on a Missouri tax return, subject to the terms and conditions set forth in properly published regulations. The letter ruling shall apply only to the applicant.  4. Letter rulings issued under the authority of this section shall not be a rule as defined in section 536.010 in that it is an interpretation issued by the department with respect to a specific set of facts and intended to apply only to that specific set of facts, and therefore shall not be subject to the rulemaking requirements of chapter 536.  5. Information in letter ruling requests as described in section 620.014 shall be closed to the public. Copies of letter rulings shall be available to the public provided that the applicant identifying information and otherwise protected information is redacted from the letter ruling as provided in subsection 1 of section 610.024. ­­-------- (L. 2008 H.B. 2058 merged with S.B. 718)
MO Rev Stat § 135.700 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 135 - Tax Relief|Section 135.700 - Tax credit for grape and wine producers.

Effective - 28 Aug 1998   135.700. Tax credit for grape and wine producers. — For all tax years beginning on or after January 1, 1999, a grape grower or wine producer shall be allowed a tax credit against the state tax liability incurred pursuant to chapter 143, exclusive of the provisions relating to the withholding of tax as provided in sections 143.191 to 143.265, in an amount equal to twenty-five percent of the purchase price of all new equipment and materials used directly in the growing of grapes or the production of wine in the state. Each grower or producer shall apply to the department of economic development and specify the total amount of such new equipment and materials purchased during the calendar year. The department of economic development shall certify to the department of revenue the amount of such tax credit to which a grape grower or wine producer is entitled pursuant to this section. The provisions of this section notwithstanding, a grower or producer may only apply for and receive the credit authorized by this section for five tax periods. ­­-------- (L. 1998 S.B. 827 § 3)  CROSS REFERENCE:  Tax Credit Accountability Act of 2004, additional requirements, 135.800 to 135.830
MO Rev Stat § 135.712 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 135 - Tax Relief|Section 135.712 - Citation of law — definitions.

Effective - 28 Aug 2021   135.712. Citation of law — definitions. — 1. Sections 135.712 to 135.719 and sections 166.700 to 166.720 establish the "Missouri Empowerment Scholarship Accounts Program" to provide options toward ensuring the education of students in this state.  2. As used in sections 135.712 to 135.719, the following terms mean:  (1) "Educational assistance organization", a charitable organization registered in this state that is exempt from federal taxation under the Internal Revenue Code of 1986, as amended, that is certified by the state treasurer, and that allocates all of its annual revenue for educational assistance, except as provided in paragraph (c) of subdivision (4) of subsection 1 of section 135.714 and as provided in sections 135.712 to 135.719, derived from contributions for which a credit is claimed under sections 135.712 to 135.719;  (2) "Parent", a parent, guardian, custodian, or other person with authority to act on behalf of the qualified student;  (3) "Program", the Missouri empowerment scholarship accounts program established under sections 135.712 to 135.719 and sections 166.700 to 166.720;  (4) "Qualified student", the same meaning as used in section 166.700;  (5) "Qualifying contribution", a donation of cash, stocks, bonds, or other marketable securities for purposes of claiming a tax credit under sections 135.712 to 135.719;  (6) "Scholarship account", a savings account created by the Missouri empowerment scholarship accounts program;  (7) "Taxpayer", any of the following that files a Missouri income tax return and is not a dependent of any other taxpayer:  (a) An individual subject to the state income tax imposed by chapter 143;  (b) An individual, firm, partner in a firm, corporation, or shareholder in an S corporation doing business in this state and subject to the state income tax imposed by chapter 143; or  (c) An express company that pays an annual tax on its gross receipts in this state under chapter 153. ­­-------- (L. 2021 H.B. 349)
MO Rev Stat § 135.719 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 135 - Tax Relief|Section 135.719 - Rulemaking authority.

Effective - 28 Aug 2021   135.719. Rulemaking authority. — 1. The state treasurer and the department of revenue may promulgate rules to implement the provisions of sections 135.712 to 135.719. 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.  2. The provisions of section 23.253 of the Missouri sunset act shall not apply to sections 135.712 to 135.719. ­­-------- (L. 2021 H.B. 349)
MO Rev Stat § 135.766 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 135 - Tax Relief|Section 135.766 - Tax credit for guaranty fee paid by small businesses, when.

Effective - 28 Aug 2009, 2 histories   135.766. Tax credit for guaranty fee paid by small businesses, when. — An eligible small business, as defined in Section 44 of the Internal Revenue Code, shall be allowed a credit against the tax otherwise due pursuant to chapter 143, not including sections 143.191 to 143.265, in an amount equal to any amount paid by the eligible small business to the United States Small Business Administration as a guaranty fee pursuant to obtaining Small Business Administration guaranteed financing and to programs administered by the United States Department of Agriculture for rural development or farm service agencies. No tax credits provided under this section shall be authorized on or after the thirtieth day following the effective date of this act*. The provisions of this subsection shall not be construed to limit or in any way impair the department's ability to issue tax credits authorized prior to the thirtieth day following the effective date of this act*, or a taxpayer's ability to redeem such tax credits. ­­-------- (L. 1999 H.B. 139 § 4, Repealed L. 2000 S.B. 894 § A, L. 2004 H.B. 1603, A.L. 2009 H.B. 191)  *"This act" (H.B. 191, 2009) contained multiple effective dates.
MO Rev Stat § 135.803 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 135 - Tax Relief|Section 135.803 - Ineligibility based on conflict of interest, when.

Effective - 28 Aug 2008   135.803. Ineligibility based on conflict of interest, when. — A taxpayer shall not be deemed ineligible for any state tax credit program in effect or hereinafter established on the basis that there exists a conflict of interest due to a relationship of any degree or affinity to any statewide elected official or member of the general assembly, when the person of relation holds less than a two percent equity interest in the taxpayer. ­­-------- (L. 2008 H.B. 2058)