Summary of the Introduced Bill

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.

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Missouri House of Representatives
Last Updated November 26, 2001 at 11:43 am