reglab/housing_qa huggingface dataset:
MO Rev Stat § 135.205 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 135 - Tax Relief|Section 135.205 - Requirements to qualify as enterprise zone.

Effective - 01 Apr 2011, 2 histories   135.205. Requirements to qualify as enterprise zone. — For purposes of sections 135.200 to 135.256, an area must meet all the following criteria in order to qualify as an enterprise zone:  (1) The area is one of pervasive poverty, unemployment, and general distress;  (2) At least sixty-five percent of the residents living in the area have incomes below eighty percent of the median income of all residents within the state 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 or other appropriate source as approved by the director;  (3) The resident population of the area must be at least four thousand but not more than seventy-two thousand at the time of designation as an enterprise zone if the area lies within a metropolitan statistical area, as established by the United States Census Bureau; or, if the area does not lie within a metropolitan statistical area, the resident population of the area at the time of designation must be at least one thousand but not more than twenty thousand inhabitants. If the population of the jurisdiction of the governing authority does not meet the minimum population requirements set forth in this subdivision, the population of the area must be at least fifty percent of the population of the jurisdiction; provided, however, no enterprise zone shall be created which consists of the total area within the political boundaries of a county; and  (4) The level of unemployment of persons, according to the most recent data available from the division of employment security or from the United States Bureau of Census and approved by the director, within the area exceeds one and one-half times the average rate of unemployment for the state of Missouri over the previous twelve months, or the percentage of area residents employed on a full-time basis is less than fifty percent of the statewide percentage of residents employed on a full-time basis. ­­-------- (L. 1982 H.B. 1713, et al. § 3, A.L. 1983 H.B. 559, A.L. 1984 H.B. 1611 Revision, A.L. 1995 H.B. 414, A.L. 1999 H.B. 701, A.L. 2010 H.B. 1965)  Effective 4-01-11, see § 135.204  CROSS REFERENCE:  Tax Credit Accountability Act of 2004, additional requirements, 135.800 to 135.830
MO Rev Stat § 135.206 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 135 - Tax Relief|Section 135.206 - Counties, certain third class counties to have one enterprise zone designated, requirements.

Effective - 18 Mar 1987   135.206. Counties, certain third class counties to have one enterprise zone designated, requirements. — In addition to the number of enterprise zones authorized by the provisions of section 135.210, the department of economic development shall designate one such zone in every county of the third class which has a population of less than twenty-five thousand inhabitants, and an assessed valuation of between two hundred and seventy million dollars and three hundred million dollars as published in the 1985 proceedings of the Missouri state tax commission. Such designation shall only be made if the area in the county which is to be included in the enterprise zone meets all the requirements of section 135.205. ­­-------- (L. 1987 S.B. 421 § 1)  Effective 3-18-87
MO Rev Stat § 135.209 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 135 - Tax Relief|Section 135.209 - Satellite enterprise zone may be established, city of Independence.

Effective - 28 Aug 1999   135.209. Satellite enterprise zone may be established, city of Independence. — 1. Any city in which an enterprise zone is designated pursuant to subsection 5 of section 135.208 may, upon approval of the local governing authority of the city and the director of the department of economic development, designate one satellite enterprise zone within its corporate limits. A prerequisite for the designation of the satellite zone shall be the approval by the director of the department of economic development of a plan submitted by the local governing authority of the city describing how the satellite zone corresponds to the city's overall enterprise zone strategy.  2. The satellite enterprise zone authorized by this section shall be designated only if it meets the criteria established by subdivisions (1) to (4) of subsection 2 of section 135.207. Retail businesses, as identified by the 1997 North American Industry Classification System (NAICS) sector numbers 44 to 45, located within the satellite enterprise zone shall be eligible for all benefits provided pursuant to the provisions of sections 135.200 to 135.258. ­­-------- (L. 1999 H.B. 701)
MO Rev Stat § 135.220 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 135 - Tax Relief|Section 135.220 - Income earned by business, revenue producing enterprise, in zone, residential units, exemption, how computed.

Effective - 28 Aug 1994   135.220. Income earned by business, revenue producing enterprise, in zone, residential units, exemption, how computed. — 1. The provisions of chapter 143 notwithstanding, one-half of the Missouri taxable income attributed to a new business facility in an enterprise zone which is earned by a taxpayer establishing and operating a new business facility located within an enterprise zone shall be exempt from taxation under chapter 143. A taxpayer operating a revenue producing enterprise as defined in paragraph (d) of subdivision (6) of section 135.200 may elect to exempt from taxation under chapter 143 one-half of the Missouri taxable income attributed to a new business facility in an enterprise zone or may elect to claim a fifty-dollar credit against the tax imposed under chapter 143, excluding withholding tax imposed by sections 143.191 to 143.265, for each room constructed for use as a bedroom for each qualifying residential unit. A "bedroom" is defined as a structurally separate room used primarily for sleeping, and not as a living room, dining room, kitchen or closet. That portion of income attributed to the new business facility shall be determined in a manner prescribed in paragraph (b) of subdivision (7)* of section 135.100, except that compensation paid to truck drivers, or rail or barge vehicle operators shall be excluded from the fraction.  2. In the case of a small corporation described in section 143.471 or a partnership, in computing the Missouri taxable income of the taxpayers described in subdivisions (1) and (2) of this subsection, a deduction apportioned in proportion to their share of ownership of the business on the last day of the taxpayer's tax period for which such tax credits are being claimed, shall be allowed from their Missouri adjusted gross income in the amount of one-half of the Missouri taxable income earned by the new business facility, as determined by the method prescribed in subsection 1 of this section located within the enterprise zone, as defined in this section, to the following:  (1) The shareholders of a small corporation described in section 143.471;  (2) The partners in a partnership. ­­-------- (L. 1982 H.B. 1713, et al. § 6, A.L. 1983 H.B. 559, A.L. 1986 S.B. 727, A.L. 1991 H.B. 294 & 405, A.L. 1992 S.B. 661 & 620, A.L. 1994 H.B. 1248 & 1048)  *In 2019, statutory reference to subdivision "(6)" changed to "(7)" in accordance with section 3.060 based on renumbering in section 135.100.
MO Rev Stat § 135.235 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 135 - Tax Relief|Section 135.235 - Tax credit for expense of training employees — small corporations and partnerships.

Effective - 28 Aug 1991   135.235. Tax credit for expense of training employees — small corporations and partnerships. — To the extent that expenses incurred by a new business facility in an enterprise zone for the training of persons employed in the operation of the new business facility is not covered by an existing federal, state or local program, such new business facility shall be eligible for a full tax credit equal to eighty percent of that portion of such training expenses which are in excess of four hundred dollars for each trainee who is a resident of the enterprise zone or who was at the time of such employment at the new business facility unemployable or difficult to employ as defined in section 135.240, provided such credit shall not exceed four hundred dollars for each employee trained. In the case of a small corporation described in section 143.471 or a partnership, all credits allowed by this section shall be apportioned in proportion to the share of ownership of the business to the following:  (1) The shareholders of the corporation described in section 143.471; or  (2) The partners in a partnership. ­­-------- (L. 1982 H.B. 1713, et al. § 9, A.L. 1986 S.B. 727, A.L. 1991 H.B. 294 & 405)
MO Rev Stat § 135.240 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 135 - Tax Relief|Section 135.240 - Employees for which employer may claim training credit.

Effective - 06 Jul 1992   135.240. Employees for which employer may claim training credit. — The provisions of subdivision (3) of section 135.225 and section 135.230 shall apply to employees determined to:  (1) Be difficult to employ. For the purpose of this section, "a person difficult to employ" shall mean a person who was unemployed for at least three months immediately prior to being employed at the new business facility in the enterprise zone; or  (2) Be eligible for aid to families with dependent children or general relief programs. ­­-------- (L. 1982 H.B. 1713, et al. § 10, A.L. 1986 S.B. 727, A.L. 1991 H.B. 294 & 405, A.L. 1992 S.B. 661 & 620)
MO Rev Stat § 135.255 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 135 - Tax Relief|Section 135.255 - Displaced enterprise zone resident assistance, when, limitations.

Effective - 28 Aug 1982   135.255. Displaced enterprise zone resident assistance, when, limitations. — After August 13, 1982, whenever an enterprise zone resident becomes displaced as a result of condemnation authorized under the provisions of chapter 353 and is displaced from a dwelling which was actually owned and occupied by the displaced person as his principal residence for not less than one year prior to the initiation of negotiations for acquisition of the property, the redevelopment corporation shall make payment to the displaced person upon proper application for:  (1) Actual expenses up to five hundred dollars incurred in moving himself, his family and other personal property; or the displaced person may elect to be moved by licensed, bonded moving services, or receive* a moving expense allowance up to a maximum of five hundred dollars;  (2) Actual dislocation expenses incurred up to two hundred dollars, including as eligible expenses, but not limited to, utility connection costs, and other incidental expenses;  (3) The amount, if any, which, when added to the acquisition cost of the dwelling acquired by the redevelopment corporation, equals the reasonable cost of a replacement dwelling which is comparable to the dwelling being acquired in size, condition, and accessibility to public services, and commercial facilities, and which is reasonably accessible to his place of employment, and is available on the private market without discrimination due to race, color, creed, religion, national origin, sex or source of income;  (4) The amount, if any, which will compensate the displaced person for any increased interest costs which such person is required to pay for financing the acquisition of a replacement dwelling. Such amount shall be equal to the interest differential between the existing and new mortgage based upon the remaining principal and term on the existing mortgage;  (5) The amount, if any, which will compensate the displaced person for any increased monthly payments for principal, interest, taxes and insurance which such person is required to pay due to the loss by such person of government subsidies, including, but not limited to, subsidies under Section 235 of Title 24, Code of Federal Regulations, as a result of being displaced. Such amount shall be discounted to present value. The discount rate shall be five and one-half percent. The payments authorized by this section shall be made only to a displaced person who purchases or occupies a replacement dwelling which is decent, safe and sanitary not later than one year after the date on which the displaced person receives payment of consideration for the acquired dwelling or the date on which the displaced person moves from the acquired dwelling, whichever is later. No payment under this section to any displaced person may exceed ten thousand dollars. ­­-------- (L. 1982 H.B. 1713, et al. § 13)  *Word "received" appears in original rolls.
MO Rev Stat § 135.256 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 135 - Tax Relief|Section 135.256 - Enterprise zone to be established in certain cities (Rolla).

Effective - 28 Aug 1989   135.256. Enterprise zone to be established in certain cities (Rolla). — In addition to the number of enterprise zones authorized under the provisions of sections 135.206 and 135.210, the department of economic development shall designate one such zone in every city of the third class in every county of the third class which contains a state university whose primary mission is engineering studies and technical research. Such enterprise zone designation shall only be made if the area in the city which is to be included meets all the requirements of section 135.205. ­­-------- (L. 1989 H.B. 249 & 47 § 1 merged with S.B. 59 § 1)
MO Rev Stat § 135.257 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 135 - Tax Relief|Section 135.257 - Enterprise zone to be established in city not within a county (St. Louis).

Effective - 23 Dec 1997   135.257. Enterprise zone to be established in city not within a county (St. Louis). — In addition to the number of enterprise zones authorized pursuant to the provisions of sections 135.206, 135.208, 135.210 and 135.256, the department of economic development shall designate one such zone in any city not within a county if such area which is to be included in the enterprise zone meets all the requirements of section 135.205. ­­-------- (L. 1997 2d Ex. Sess. S.B. 1 § 1)  Effective 12-23-97
MO Rev Stat § 135.258 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 135 - Tax Relief|Section 135.258 - Letter of intent required, when.

Effective - 01 Jan 1999   135.258. Letter of intent required, when. — 1. A taxpayer shall not be entitled to receive the tax credits, the exemption and the refunds respectively provided for in sections 135.110, 135.220, 135.225, and 135.245 solely because the taxpayer has met and maintained the new investment and new job creation criteria required by sections 135.100 through 135.256. In addition to meeting these criteria, the taxpayer must be in receipt of an approved letter of intent as described in subsection 2 of this section. The taxpayer shall make available such copies of the approved letter of intent, as may be required, to the department of revenue.  2. In order to be eligible for the tax credits, exemption and refunds specified in subsection 1 of this section, a taxpayer must submit a letter of intent to the director of the department of economic development. The letter of intent shall be completed on a form that shall be prepared by the department. It need not contain an estimate of the amounts of the tax credits, exemption or refunds for which the taxpayer may become eligible. The letter of intent shall be submitted to the director at least fifteen days prior to the commencement of commercial operations as defined in subdivision (1) of section 135.100. The director shall approve or deny the letter of intent and return such to the taxpayer within fifteen days of its receipt. ­­-------- (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 § 135.259 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 135 - Tax Relief|Section 135.259 - Enterprise zone designated for a certain county (Wright County)

Effective - 28 Aug 2002   135.259. Enterprise zone designated for a certain county (Wright County) — In addition to the number of enterprise zones authorized pursuant to the provisions of sections 135.206, 135.210, 135.256 and 135.257, the department of economic development shall designate one such zone for any county of the third classification without a township form of government with a population of less than eighteen thousand and more than seventeen thousand nine hundred. Such enterprise zone designation shall only be made if such area which is to be included in the enterprise zone meets all the requirements of section 135.205. ­­-------- (L. 2002 S.B. 856)
MO Rev Stat § 135.260 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 135 - Tax Relief|Section 135.260 - Enterprise zone designated for a certain city (Carl Junction)

Effective - 28 Aug 2002   135.260. Enterprise zone designated for a certain city (Carl Junction) — In addition to the number of enterprise zones authorized pursuant to the provisions of sections 135.206 and 135.210, the department of economic development shall designate one such zone in every city of the fourth classification with greater than five thousand two hundred inhabitants and less than five thousand three hundred inhabitants in every noncharter county of the first classification which contains greater than one hundred four thousand inhabitants and fewer than one hundred five thousand inhabitants. Such enterprise zone shall only be made if such area in the city which is to be included meets all the requirements of section 135.205. ­­-------- (L. 2002 S.B. 856)
MO Rev Stat § 135.262 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 135 - Tax Relief|Section 135.262 - Any area meeting enterprise zone requirements shall be designated as such.

Effective - 28 Aug 2004   135.262. Any area meeting enterprise zone requirements shall be designated as such. — In addition to the number of enterprise zones authorized under the provisions of sections 135.206 to 135.260, the department of economic development shall designate any area that meets all the requirements of section 135.205 as an enterprise zone. ­­-------- (L. 2004 S.B. 1155)
MO Rev Stat § 135.270 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 135 - Tax Relief|Section 135.270 - Strategic initiative investment income tax refund, automobile manufacturers or assemblers.

Effective - 28 Aug 1998   135.270. Strategic initiative investment income tax refund, automobile manufacturers or assemblers. — 1. Any automobile manufacturer or assembler, as defined by standard industrial classification code (SIC) number 3711, that is located within a state enterprise zone established pursuant to sections 135.200 to 135.256 may make an application to the department of economic development for a strategic initiative investment income tax refund.  2. Such refunds shall be approved only if the total amount of tax credits certified for the automobile manufacturer or assembler in the four calendar years immediately preceding 1998 exceeded the company's total Missouri tax on taxable income in those years by an amount equal to at least twenty million dollars. In such cases, a portion of tax credits earned shall constitute an overpayment of taxes and may be refunded to the taxpayer in the manner authorized by this section as a strategic initiative income tax fund.  3. The department shall evaluate and may approve such applications based upon the importance of the manufacturer to the economy of Missouri, the company's investment of at least one hundred million dollars in new facilities or equipment, and the number of jobs to be created or retained as a result of new investment. Such applications may be approved annually for no longer than five successive years. The maximum amount of refund that may be awarded to the manufacturer or assembler shall not exceed two million dollars per year. ­­-------- (L. 1998 S.B. 827 § 1)
MO Rev Stat § 135.277 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 135 - Tax Relief|Section 135.277 - Taxable income of retained business facility exempt from income taxation, amount.

Effective - 07 Jul 2003   135.277. Taxable income of retained business facility exempt from income taxation, amount. — The provisions of chapter 143 notwithstanding, one-half of the Missouri taxable income attributed to an approved retained business facility that is earned by a taxpayer operating the approved retained business facility may be exempt from taxation under chapter 143. That portion of income attributed to the retained business facility shall be determined in a manner prescribed in paragraph (b) of subdivision (9) of section 135.276, except that compensation paid to truck drivers, rail, or barge vehicle operators shall be excluded from the fraction. ­­-------- (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 § 135.281 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 135 - Tax Relief|Section 135.281 - Application for income tax refund (Hazelwood Ford Plant) — approval procedures.

Effective - 07 Jul 2003   135.281. Application for income tax refund (Hazelwood Ford Plant) — approval procedures. — 1. Any taxpayer operating an approved retained business facility that is located within a state enterprise zone established pursuant to sections 135.200 to 135.256 may make an application to the department of economic development for an income tax refund.  2. Such refunds shall be approved only if the amount of tax credits certified for the taxpayer in the taxable year exceeded the company's total Missouri tax on taxable income in that year by an amount equal to at least one million dollars. In such cases, a portion of tax credits earned shall constitute an overpayment of taxes and may be refunded to the taxpayer in the manner authorized by this section.  3. The department shall evaluate and may approve such applications based upon the importance of the approved retained business facility to the economy of Missouri, the company's investment of at least five hundred million dollars in facilities or equipment, and the number of jobs to be created or retained. Such applications may be approved annually for no longer than five successive years. The maximum amount of refund that may be awarded to the manufacturer or assembler shall not exceed two million dollars per year. Notwithstanding other provisions of law to the contrary, if the taxpayer's tax credits issued under sections 135.276 to 135.283 for a taxable year exceed the taxpayer's taxable income by more than two million dollars, the credits may be carried forward for five years or until used, whichever is earlier, and may be included in refund amounts otherwise authorized by this section. ­­-------- (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