HB 359 -- Income Tax: Credit for Universal Design of Homes Sponsor: Boucher This bill authorizes an income tax credit for building universal design residential homes. The one-time credit will be equal to $5,000 for any home built which meets standards related to the home's entry and access to parking, door handles, hallways, interior doors, and bathroom and laundry size. Builders of qualified structures must submit an application to the Department of Economic Development for certification of the tax credit before applying the credit to tax liability. The credit will apply to tax year 2001 and thereafter.Copyright (c) Missouri House of Representatives