Read 1st time January 6, 2000, and 1000 copies ordered printed.
ANNE C. WALKER, Chief Clerk
AN ACT
To amend chapter 135, RSMo, relating to tax relief by adding thereto one new section relating to tax relief for assistance and care for the disabled.
Section A. Chapter 135, RSMo, is amended by adding thereto one new section, to be known as section 135.562, to read as follows:
135.562. 1. This section shall be known and may be cited as the "Home Disability Tax Credit Program".
2. As used in this section, the following terms mean:
(1) "Assistive technology", medical oxygen, home respiratory equipment and accessories, hospital beds and accessories, hearing aids, ambulatory aids, manual and power wheelchairs and scooters, stairway lifts, Braille writers, electronic Braille equipment, reading machines, electronic print enlargers and magnifiers, electronic alternative and augmentative communication devices, items used solely to modify motor vehicles to permit the use of such motor vehicle by individuals with disabilities and durable medical equipment as defined in subdivision (5) of this subsection;
(2) "Custodial care", includes:
(a) Assistance with bathing, dressing, toileting, eating or movement provided to an eligible disabled individual;
(b) Assistance as needed with day-to-day activities such as shopping, cooking, transportation to appointments provided to an eligible individual;
(c) Housekeeping tasks, including laundry, sweeping, dusting, cleaning rugs, washing windows when performed for an eligible disabled individual;
(d) Light chore service, including lawnmowing, snow removal, installing storm window and minor home repairs when performed for an eligible disabled individual;
(e) Respite or temporary care of an eligible disabled individual rendered inside or outside of the home to assist a full-time caregiver; and
(f) Adult day care, which is temporary care of an eligible disabled individual rendered outside the home by persons employed as part of a program of organized therapeutic, rehabilitative and social activities;
(3) "Department", the department of revenue;
(4) "Director", the director of the department of revenue;
(5) "Durable medical equipment", equipment which is able to withstand repeated use, which is primarily and customarily used to serve a medical purpose and which is not useful in the absence of an illness or injury;
(6) "Eligible disabled individual", an individual who is unable to engage in any substantial gainful activity by reason of any medically determinable physical or mental impairment which can be expected to result in death or which has or can be expected to last for a continuous period of not less than twelve months;
(7) "Tax liability", the tax due pursuant to chapter 143, RSMo, other than taxes withheld pursuant to sections 143.191 to 143.265, RSMo;
(8) "Taxpayer", any individual.
2. Any taxpayer with a federal adjusted gross income of thirty thousand dollars or less who incurs costs for assistive technology, custodial care or assistive technology and custodial care on behalf of an eligible disabled individual shall receive a tax credit against such taxpayer's tax liability in an amount equal to the lesser of fifty percent of such costs or three thousand dollars. Tax credits issued pursuant to this subsection are refundable in an amount not to exceed three hundred dollars per tax year.
3. Any taxpayer with a federal adjusted gross income greater than thirty thousand dollars who incurs costs for assistive technology, custodial care or assistive technology and custodial care on behalf of an eligible disabled individual shall receive a tax credit against such taxpayer's tax liability in an amount equal to the lesser of twenty-five percent of such costs or three thousand dollars. Tax credits issued pursuant to this subsection are not refundable.
4. The tax credits allowed pursuant to subsections 2 and 3 of this section shall not be claimed to the extent a taxpayer has already deducted such costs from such taxpayer's federal adjusted gross income or applied any other state or federal income tax credit to such costs.
5. A taxpayer shall claim a credit allowed by subsection 2 or 3 of this section at the time such taxpayer files his or her return; provided that, such return is timely filed.
6. The department may promulgate such rules or regulations as are 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, RSMo.
7. The provisions of this section shall apply to all tax years beginning on or after January 1, 2001.
Missouri House of Representatives