HB 428 -- Tax Credit for Workplace Violence Safety and Education
Programs

Sponsor:  Chappelle-Nadal

This bill authorizes a tax credit to offset the employer's costs
for participation in workplace violence safety and education
programs.  Effective January 1, 2006, employers are eligible to
receive a tax credit in an amount equal to 40% of the costs paid
or incurred during the tax year for program participation.  Any
amount of the tax credit exceeding the taxpayer's liability for
the year cannot be carried forward or back to other tax years.
Employer costs for implemented workplace violence safety and
education programs must be certified by the Department of Labor
and Industrial Relations in order to qualify for a tax credit.
Eligible costs, subject to certification by the department,
include additional safety equipment and personnel, personnel
training, employee education, and implementation of employee
leave and transfer policies for domestic violence related
purposes.

Missouri House of Representatives
93rd General Assembly, 1st Regular Session
Last Updated August 25, 2005 at 1:19 pm