Journal of the House


First Regular Session, 94th General Assembly




SEVENTY-SIXTH DAY, Wednesday, May 16, 2007

The House met pursuant to adjournment.

 

            Speaker Pro Tem Bearden in the Chair.

 

            Prayer by Reverend James Earl Jackson.

 

              We rely completely on You, Lord, as You turn toward us and hear our daily request for help. You have walked us through the tough decisions, granted our request for wisdom and insight, granted peace in the midst of turmoil and encouraged us in disappointment. By Your grace we have strength of mind and body to endure the extended hours. We want to do what pleases You, O God. Your law dominates our thoughts.

 

              We continue to seek Your wisdom to sustain us through the end of this Session and beyond. For wisdom that comes from You is the antonym of pride, arrogance, dishonesty, and pretense of every kind.

 

              Yours is counsel and advice; Yours is strength and understanding and with Your help, we, as leaders and lawmakers will legislate fairly. May we, by Your grace, finish well this week.

 

              Now may You, God of all hope, fill us with all joy and peace in believing, so that we would abound in hope by the power of Your spirit.

 

              We ask these things in Jesus’ name. Amen.

 

            The Pledge of Allegiance to the flag was recited.

 

            The Speaker appointed the following to act as Honorary Pages for the Day, to serve without compensation: Amy Ruggeri, Mike Ruggeri, Dominic Ruggeri, Josie Ruggeri, Alyssa Bryan and Chelsea Townsend.

 

            The Journal of the seventy-fifth day was approved as corrected.

 

COMMITTEE REPORTS

 

            Committee on Fiscal Review, Chairman Guest reporting:

 

            Mr. Speaker: Your Committee on Fiscal Review, to which was referred HCS#2 SS SCS SB 3 (Fiscal Note), begs leave to report it has examined the same and recommends that it Do Pass.

 

            Mr. Speaker: Your Committee on Fiscal Review, to which was referred HCS SS SB 40 (Fiscal Note), begs leave to report it has examined the same and recommends that it Do Pass.

 

            Mr. Speaker: Your Committee on Fiscal Review, to which was referred HCS SCS SB 52 (Fiscal Note), begs leave to report it has examined the same and recommends that it Do Not Pass.

 

            Mr. Speaker: Your Committee on Fiscal Review, to which was referred HCS#2 SCS SB 163 (Fiscal Note), begs leave to report it has examined the same and recommends that it Do Pass.

 

            Mr. Speaker: Your Committee on Fiscal Review, to which was referred HCS SCS SB 368 (Fiscal Note), begs leave to report it has examined the same and recommends that it Do Pass.

 

            Mr. Speaker: Your Committee on Fiscal Review, to which was referred HCS SS SCS SB 428 (Fiscal Note), begs leave to report it has examined the same and recommends that it Do Pass.

 

            Mr. Speaker: Your Committee on Fiscal Review, to which was referred HCS SB 582 (Fiscal Note), begs leave to report it has examined the same and recommends that it Do Pass.

 

            Mr. Speaker: Your Committee on Fiscal Review, to which was referred SCS SB 611 (Fiscal Note), begs leave to report it has examined the same and recommends that it Do Pass.

 

SUPPLEMENTAL CALENDAR

 

MAY 16, 2007

 

SENATE BILL FOR THIRD READING

 

SB 140 - Cunningham (86)

 

            Speaker Jetton assumed the Chair.

 

APPOINTMENT OF CONFERENCE COMMITTEES

 

            The Speaker appointed the following Conference Committees to act with like Committees from the Senate on the following bills:

 

SS SCS HCS HB 780: Representatives Wasson, Bearden, Parson, Page and Quinn (9)

HCS SCS SB 308: Representatives Wasson, Parson, Tilley, McClanahan and Page

 

            Speaker Pro Tem Bearden resumed the Chair.

 

THIRD READING OF SENATE BILLS

 

            HCS SCS SB 497, relating to counties, was taken up by Representative Wilson (119).

 

            On motion of Representative Wilson (119), HCS SCS SB 497 was adopted.

 

            On motion of Representative Wilson (119), HCS SCS SB 497 was read the third time and passed by the following vote:

 

AYES: 156

 

 

 

 

 

 

 

 

 

Aull

Baker 25

Baker 123

Bearden

Bivins

Bland

Bowman

Brandom

Bringer

Brown 30

Brown 50

Burnett

Casey

Chappelle-Nadal

Cooper 120

Cooper 155

Cooper 158

Corcoran

Cox

Cunningham 86

Curls

Darrough

Daus

Davis

Day

Deeken

Dempsey

Denison

Dethrow

Dixon

Donnelly

Dougherty

Dusenberg

El-Amin

Emery

Ervin

Faith

Fallert

Fares

Fisher

Flook

Frame

Franz

Funderburk

George

Grill

Grisamore

Guest

Harris 23

Harris 110

Hobbs

Hodges

Holsman

Hoskins

Hubbard

Hughes

Hunter

Icet

Johnson

Jones 89

Jones 117

Kelly

Kingery

Komo

Kratky

Kraus

Kuessner

Lampe

Lembke

LeVota

Liese

Lipke

Loehner

Low 39

Lowe 44

Marsh

May

McClanahan

McGhee

Meiners

Moore

Munzlinger

Muschany

Nance

Nasheed

Nieves

Nolte

Norr

Onder

Oxford

Page

Parson

Pearce

Pollock

Portwood

Pratt

Quinn 7

Quinn 9

Richard

Robb

Robinson

Roorda

Rucker

Ruestman

Ruzicka

Salva

Sander

Sater

Scavuzzo

Schaaf

Schad

Scharnhorst

Schieffer

Schlottach

Schoeller

Schoemehl

Self

Shively

Silvey

Skaggs

Smith 14

Smith 150

Spreng

Stevenson

St. Onge

Storch

Stream

Sutherland

Swinger

Talboy

Thomson

Threlkeld

Tilley

Todd

Viebrock

Villa

Vogt

Wallace

Walsh

Walton

Wasson

Wells

Weter

Whorton

Wildberger

Wilson 119

Wilson 130

Witte

Wood

Wright 159

Wright-Jones

Yaeger

Yates

Young

Zweifel

Mr Speaker

 

 

 

 

 

 

 

 

 

NOES: 001

 

 

 

 

 

 

 

 

 

Zimmerman

 

 

 

 

 

 

 

 

 

PRESENT: 000

 

 

 

 

 

 

 

 

 

ABSENT WITH LEAVE: 006

 

 

 

 

 

Avery

Bruns

Cunningham 145

Haywood

Meadows

Schneider

 

 

 

 

 

            Speaker Pro Tem Bearden declared the bill passed.

 

            SCS SB 418, relating to a supplemental nursing care program, was taken up by Representative Weter.

 

            Representative Dempsey moved the previous question.

 

            Which motion was adopted by the following vote:

 

AYES: 089

 

 

 

 

 

 

 

 

 

Baker 123

Bearden

Bivins

Brandom

Brown 30

Cooper 120

Cooper 155

Cooper 158

Cox

Cunningham 86

Davis

Day

Deeken

Dempsey

Denison

Dethrow

Dixon

Dougherty

Dusenberg

Emery

Ervin

Faith

Fares

Fisher

Flook

Franz

Funderburk

Grisamore

Guest

Hobbs

Hunter

Icet

Jones 89

Jones 117

Kelly

Kingery

Kraus

Lembke

Lipke

Loehner

Marsh

May

McGhee

Moore

Munzlinger

Muschany

Nance

Nieves

Nolte

Onder

Parson

Pearce

Pollock

Portwood

Pratt

Quinn 7

Richard

Robb

Ruestman

Ruzicka

Sander

Sater

Schaaf

Schad

Scharnhorst

Schlottach

Schoeller

Self

Silvey

Smith 14

Smith 150

Stevenson

St. Onge

Stream

Sutherland

Thomson

Threlkeld

Tilley

Viebrock

Wallace

Wasson

Wells

Weter

Wilson 119

Wilson 130

Wood

Wright 159

Yates

Mr Speaker

 

 

 

 

 

 

NOES: 066

 

 

 

 

 

 

 

 

 

Aull

Baker 25

Bland

Bowman

Bringer

Brown 50

Burnett

Casey

Chappelle-Nadal

Corcoran

Curls

Darrough

Daus

Donnelly

El-Amin

Fallert

Frame

George

Grill

Harris 23

Harris 110

Haywood

Hodges

Holsman

Hoskins

Hubbard

Hughes

Johnson

Komo

Kuessner

Lampe

LeVota

Liese

Low 39

Lowe 44

McClanahan

Meiners

Nasheed

Norr

Oxford

Page

Robinson

Roorda

Rucker

Salva

Scavuzzo

Schieffer

Schoemehl

Shively

Skaggs

Spreng

Storch

Swinger

Talboy

Villa

Vogt

Walsh

Walton

Whorton

Wildberger

Witte

Wright-Jones

Yaeger

Young

Zimmerman

Zweifel

 

 

 

 

 

 

 

 

 

PRESENT: 002

 

 

 

 

 

 

 

 

 

Quinn 9

Todd

 

 

 

 

 

 

 

 

ABSENT WITH LEAVE: 006

 

 

 

 

 

Avery

Bruns

Cunningham 145

Kratky

Meadows

Schneider

 

 

 

 

 

            On motion of Representative Weter, SCS SB 418 was truly agreed to and finally passed by the following vote:

 

AYES: 149

 

 

 

 

 

 

 

 

 

Aull

Baker 25

Baker 123

Bearden

Bivins

Bland

Bowman

Brandom

Bringer

Brown 30

Brown 50

Burnett

Casey

Chappelle-Nadal

Cooper 155

Cooper 158

Corcoran

Cox

Cunningham 86

Curls

Darrough

Daus

Davis

Day

Deeken

Dempsey

Denison

Dethrow

Dixon

Donnelly

Dougherty

Dusenberg

El-Amin

Emery

Ervin

Faith

Fallert

Fares

Fisher

Flook

Frame

Franz

Funderburk

George

Grill

Grisamore

Guest

Harris 23

Harris 110

Haywood

Hobbs

Holsman

Hoskins

Hubbard

Hughes

Icet

Jones 89

Jones 117

Kelly

Kingery

Komo

Kraus

Kuessner

Lampe

Lembke

LeVota

Liese

Lipke

Loehner

Low 39

Lowe 44

Marsh

May

McClanahan

McGhee

Meadows

Meiners

Moore

Munzlinger

Muschany

Nance

Nasheed

Nieves

Nolte

Norr

Onder

Oxford

Page

Parson

Pearce

Pollock

Portwood

Pratt

Quinn 7

Quinn 9

Richard

Robb

Robinson

Roorda

Rucker

Ruestman

Ruzicka

Sander

Sater

Scavuzzo

Schaaf

Schad

Scharnhorst

Schieffer

Schlottach

Schoeller

Self

Shively

Silvey

Skaggs

Smith 14

Smith 150

Spreng

Stevenson

St. Onge

Storch

Stream

Sutherland

Swinger

Talboy

Thomson

Threlkeld

Tilley

Viebrock

Villa

Vogt

Wallace

Walsh

Walton

Weter

Whorton

Wildberger

Wilson 119

Wilson 130

Witte

Wood

Wright 159

Wright-Jones

Yaeger

Yates

Young

Zimmerman

Zweifel

Mr Speaker

 

 

 

 

 

 

NOES: 000

 

 

 

 

 

 

 

 

 

PRESENT: 000

 

 

 

 

 

 

 

 

 

ABSENT WITH LEAVE: 014

 

 

 

 

 

Avery

Bruns

Cooper 120

Cunningham 145

Hodges

Hunter

Johnson

Kratky

Salva

Schneider

Schoemehl

Todd

Wasson

Wells

 

 

            Speaker Pro Tem Bearden declared the bill passed.

 

            HCS SS SB 112, relating to early intervention services, was taken up by Representative Faith.

 

            Representative Faith offered House Amendment No. 1.

 

House Amendment No. 1

 

AMEND House Committee Substitute for Senate Substitute for Senate Bill No. 112, Page 7, Section 160.933, Line 23, by inserting after all of said line the following:

 

              "162.675. As used in sections 162.670 to 162.995, unless the context clearly indicates otherwise, the following terms mean:

              (1) "Children with disabilities" or "handicapped children", children under the age of twenty-one years who have not completed an approved high school program and who, because of mental, physical, emotional or learning problems, require special educational services;

              (2)"Gifted children", children who exhibit precocious development of mental capacity and learning potential as determined by competent professional evaluation to the extent that continued educational growth and stimulation could best be served by an academic environment beyond that offered through a standard grade level curriculum;

              [(2) "Handicapped children", children under the age of twenty-one years who have not completed an approved high school program and who, because of mental, physical, emotional or learning problems, require special educational services;]

              (3) "Severely handicapped children", handicapped children under the age of twenty-one years who meet the eligibility criteria for state schools for severely handicapped children, identified in state regulations that implement the Individuals with Disabilities Education Act;

              (4) "Special educational services", programs designed to meet the needs of children with disabilities or handicapped or severely handicapped children and which include, but are not limited to, the provision of diagnostic and evaluation services, student and parent counseling, itinerant, homebound and referral assistance, organized instructional and therapeutic programs, transportation, and corrective and supporting services."; and

 

              Further amend said bill by amending the title, enacting clause, and intersectional references accordingly.

 

            On motion of Representative Faith, House Amendment No. 1 was adopted.

 

            Representative Pollock offered House Amendment No. 2.

 

House Amendment No. 2

 

AMEND House Committee Substitute for Senate Substitute for Senate Bill No. 112, Page 6, Section 160.930, Lines 1 to 12, by deleting all of said lines from the bill; and

 

              Further amend said bill, Page 11, Section 376.1218, Line 71, by inserting after all of said line the following:

 

"[160.930. Pursuant to section 23.253, RSMo, of the Missouri sunset act:

(1) The provisions of the program authorized under sections 160.900 to 160.925, section 162.700, RSMo, and section 376.1218, RSMo, shall automatically sunset two years after August 28, 2005, unless reauthorized by an act of the general assembly; and

(2) If such program is reauthorized, the program authorized under sections 160.900 to 160.925, section 162.700, RSMo, and section 376.1218, RSMo, shall automatically sunset twelve years after the effective date of the reauthorization of sections 160.900 to 160.925, section 162.700, RSMo, and section 376.1218, RSMo; and

(3) Sections 160.900 to 160.925, section 162.700, RSMo, and section 376.1218, RSMo, shall terminate on September first of the calendar year immediately following the calendar year in which the program authorized under sections 160.900 to 160.925, section 162.700, RSMo, and section 376.1218, RSMo, is sunset.]"; and

 

              Further amend said bill by amending the title, enacting clause, and intersectional references accordingly.

 

            On motion of Representative Pollock, House Amendment No. 2 was adopted.

 

            Representative Pratt offered House Amendment No. 3.

 

House Amendment No. 3

 

AMEND House Committee Substitute for Senate Substitute for Senate Bill No. 112, Section 160.933, Page 7, by inserting after all of said section the following:

 

              "162.431. 1. When it is necessary to change the boundary lines between seven-director school districts, in each district affected, ten percent of the voters by number of those voting for school board members in the last annual school election in each district may petition the district boards of education in the districts affected, regardless of county lines, for a change in boundaries. The question shall be submitted at the next [general municipal] election, as the term "election" is defined in section 115.123, RSMo.

              2. The voters shall decide the question by a majority vote of those who vote upon the question. If assent to the change is given by each of the various districts voting, each voting separately, the boundaries are changed from that date.

              3. If one of the districts votes against the change and the other votes for the change, the matter may be appealed to the state board of education, in writing, within fifteen days of the submission of the question by either one of the districts affected, or in the above event by a majority of the signers of the petition requesting a vote on the proposal. At the first meeting of the state board following the appeal, a board of arbitration composed of three members, none of whom shall be a resident of any district affected, shall be appointed. In determining whether it is necessary to change the boundary line between seven-director districts, the board of arbitration shall base its decision upon the following:

              (1) The presence of school-aged children in the affected area;

              (2) The presence of actual educational harm to school-aged children, either due to a significant difference in the time involved in transporting students or educational deficiencies in the district which would have its boundary adversely affected; and

              (3) The presence of an educational necessity, not of a commercial benefit to landowners or to the district benefitting for the proposed boundary adjustment.

              4. If the potential receiving district obtained a score consistent with the criteria for classification of the district as "accredited" on its most recent annual performance report and the potential sending district obtained a score consistent with the criteria for classification of the district as "unaccredited" on its most recent annual performance report, the board shall approve the proposed boundary change for the educational well-being of the children enrolled in the potential sending district.

              [4.] 5. Within twenty days after notification of appointment, the board of arbitration shall meet and consider the necessity for the proposed changes and shall decide whether the boundaries shall be changed as requested in the petition or be left unchanged, which decision shall be final. The decision by the board of arbitration shall be rendered not more than thirty days after the matter is referred to the board. The chairman of the board of arbitration shall transmit the decision to the secretary of each district affected who shall enter the same upon the records of his district and the boundaries shall thereafter be in accordance with the decision of the board of arbitration. The members of the board of arbitration shall be allowed a fee of fifty dollars each, to be paid at the time the appeal is made by the district taking the appeal or by the petitioners should they institute the appeal.

              [5.] 6. If the board of arbitration decides that the boundaries shall be left unchanged, no new petition for the same, or substantially the same, boundary change between the same districts shall be filed until after the expiration of two years from the date of the municipal election at which the question was submitted to the voters of the districts."; and

 

              Further amend said bill by amending the title, enacting clause, and intersectional references accordingly.

 

            Representative Darrough raised a point of order that House Amendment No. 3 is not germane and goes beyond the scope of the bill.

 

            The Chair ruled the point of order not well taken.

 

            Representative Burnett offered House Amendment No. 1 to House Amendment No. 3.

 

House Amendment No. 1

to

House Amendment No. 3

 

AMEND House Amendment No. 3 to House Committee Substitute for Senate Substitute for Senate Bill No. 112, Page 1, Section 162.431.1, Line 7, insert before the word "The" the following:

 

              "upon approval of the Board of Education".

 

            Representative Dempsey moved the previous question.

 

            Which motion was adopted by the following vote:

 

AYES: 089

 

 

 

 

 

 

 

 

 

Avery

Baker 123

Bearden

Bivins

Brandom

Brown 30

Cooper 120

Cooper 155

Cooper 158

Cox

Cunningham 86

Davis

Day

Deeken

Dempsey

Denison

Dethrow

Dixon

Dusenberg

Emery

Ervin

Faith

Fares

Fisher

Flook

Franz

Funderburk

Grisamore

Guest

Hobbs

Hunter

Icet

Jones 89

Jones 117

Kingery

Kraus

Lembke

Lipke

Loehner

Marsh

May

McGhee

Moore

Munzlinger

Muschany

Nance

Nieves

Nolte

Onder

Parson

Pearce

Pollock

Portwood

Pratt

Quinn 7

Richard

Robb

Ruestman

Ruzicka

Sander

Sater

Schaaf

Schad

Scharnhorst

Schlottach

Schneider

Schoeller

Self

Silvey

Smith 14

Smith 150

Stevenson

St. Onge

Stream

Sutherland

Thomson

Threlkeld

Tilley

Viebrock

Wallace

Wells

Weter

Wilson 119

Wilson 130

Wood

Wright 159

Yates

Young

Mr Speaker

 

 

 

 

 

 

NOES: 069

 

 

 

 

 

 

 

 

 

Aull

Baker 25

Bland

Bowman

Bringer

Brown 50

Burnett

Casey

Chappelle-Nadal

Corcoran

Curls

Darrough

Daus

Donnelly

El-Amin

Fallert

Frame

George

Grill

Harris 23

Harris 110

Haywood

Hodges

Holsman

Hoskins

Hubbard

Hughes

Johnson

Komo

Kratky

Kuessner

Lampe

LeVota

Liese

Low 39

Lowe 44

McClanahan

Meadows

Meiners

Nasheed

Norr

Oxford

Page

Quinn 9

Robinson

Roorda

Rucker

Salva

Scavuzzo

Schieffer

Schoemehl

Shively

Skaggs

Spreng

Storch

Swinger

Talboy

Todd

Villa

Vogt

Walsh

Walton

Whorton

Wildberger

Witte

Wright-Jones

Yaeger

Zimmerman

Zweifel

 

 

 

 

 

 

PRESENT: 001

 

 

 

 

 

 

 

 

 

Dougherty

 

 

 

 

 

 

 

 

 

ABSENT WITH LEAVE: 004

 

 

 

 

 

Bruns

Cunningham 145

Kelly

Wasson

 

 

            Representative Burnett moved that House Amendment No. 1 to House Amendment No. 3 be adopted.

 

            Which motion was defeated by the following vote:

 

AYES: 052

 

 

 

 

 

 

 

 

 

Aull

Baker 25

Bland

Bowman

Bringer

Brown 50

Burnett

Chappelle-Nadal

Curls

Daus

Donnelly

Fares

Frame

George

Grill

Haywood

Hodges

Holsman

Hughes

Johnson

Komo

Kuessner

Liese

Lipke

Low 39

Lowe 44

McClanahan

Meadows

Meiners

Nasheed

Norr

Oxford

Page

Quinn 9

Roorda

Schoemehl

Shively

Skaggs

Spreng

Storch

Swinger

Talboy

Todd

Villa

Vogt

Walsh

Walton

Whorton

Witte

Wright-Jones

Yaeger

Zimmerman

 

 

 

 

 

 

 

 

NOES: 106

 

 

 

 

 

 

 

 

 

Avery

Baker 123

Bearden

Bivins

Brandom

Brown 30

Casey

Cooper 120

Cooper 155

Cooper 158

Corcoran

Cox

Cunningham 86

Davis

Day

Deeken

Dempsey

Denison

Dethrow

Dixon

Dougherty

Dusenberg

El-Amin

Emery

Ervin

Faith

Fallert

Fisher

Flook

Franz

Funderburk

Grisamore

Guest

Harris 110

Hobbs

Hoskins

Hubbard

Hunter

Icet

Jones 89

Jones 117

Kelly

Kingery

Kratky

Kraus

Lampe

Lembke

LeVota

Loehner

Marsh

May

McGhee

Moore

Munzlinger

Muschany

Nance

Nieves

Nolte

Onder

Parson

Pearce

Pollock

Portwood

Pratt

Quinn 7

Richard

Robb

Robinson

Ruestman

Ruzicka

Salva

Sander

Sater

Scavuzzo

Schaaf

Schad

Scharnhorst

Schieffer

Schlottach

Schneider

Schoeller

Self

Silvey

Smith 14

Smith 150

Stevenson

St. Onge

Stream

Sutherland

Thomson

Threlkeld

Tilley

Viebrock

Wallace

Wasson

Wells

Weter

Wildberger

Wilson 119

Wilson 130

Wood

Wright 159

Yates

Young

Zweifel

Mr Speaker

 

 

 

 

 

 

 

 

 

PRESENT: 002

 

 

 

 

 

 

 

 

 

Darrough

Rucker

 

 

 

 

 

 

 

 

ABSENT WITH LEAVE: 003

 

 

 

 

 

Bruns

Cunningham 145

Harris 23

 

 

 

            Representative Dempsey moved the previous question.

 

            Which motion was adopted by the following vote:

 

AYES: 088

 

 

 

 

 

 

 

 

 

Avery

Baker 123

Bearden

Bivins

Brandom

Brown 30

Cooper 120

Cooper 158

Cox

Cunningham 86

Davis

Day

Dempsey

Denison

Dethrow

Dixon

Dusenberg

Emery

Ervin

Faith

Fares

Fisher

Flook

Franz

Funderburk

Grisamore

Guest

Hobbs

Hunter

Icet

Jones 89

Jones 117

Kelly

Kingery

Kraus

Lembke

Lipke

Loehner

Marsh

May

McGhee

Moore

Munzlinger

Muschany

Nance

Nieves

Nolte

Onder

Parson

Pearce

Pollock

Portwood

Pratt

Quinn 7

Richard

Robb

Ruestman

Ruzicka

Sander

Sater

Schaaf

Schad

Schlottach

Schneider

Schoeller

Self

Silvey

Smith 14

Smith 150

Stevenson

St. Onge

Stream

Sutherland

Thomson

Threlkeld

Tilley

Viebrock

Wallace

Wasson

Wells

Weter

Wilson 119

Wilson 130

Wood

Wright 159

Yates

Young

Mr Speaker

 

 

 

 

 

 

 

NOES: 067

 

 

 

 

 

 

 

 

 

Aull

Baker 25

Bland

Bowman

Bringer

Brown 50

Burnett

Casey

Chappelle-Nadal

Corcoran

Darrough

Daus

Donnelly

El-Amin

Fallert

Frame

George

Grill

Harris 110

Haywood

Hodges

Holsman

Hoskins

Hubbard

Hughes

Johnson

Komo

Kratky

Kuessner

Lampe

LeVota

Liese

Low 39

Lowe 44

McClanahan

Meadows

Meiners

Nasheed

Norr

Oxford

Page

Quinn 9

Robinson

Roorda

Rucker

Salva

Scavuzzo

Schieffer

Schoemehl

Shively

Skaggs

Spreng

Storch

Swinger

Talboy

Todd

Villa

Vogt

Walsh

Walton

Whorton

Wildberger

Witte

Wright-Jones

Yaeger

Zimmerman

Zweifel

 

 

 

 

 

 

 

 

PRESENT: 001

 

 

 

 

 

 

 

 

 

Dougherty

 

 

 

 

 

 

 

 

 

ABSENT WITH LEAVE: 007

 

 

 

 

 

Bruns

Cooper 155

Cunningham 145

Curls

Deeken

Harris 23

Scharnhorst

 

 

 

 

            On motion of Representative Pratt, House Amendment No. 3 was adopted.

 

            Representative Dempsey moved the previous question.

 

            Which motion was adopted by the following vote:

 

AYES: 090

 

 

 

 

 

 

 

 

 

Avery

Baker 123

Bearden

Bivins

Brandom

Brown 30

Cooper 120

Cooper 155

Cooper 158

Cox

Cunningham 86

Davis

Day

Deeken

Dempsey

Denison

Dethrow

Dixon

Dusenberg

Emery

Ervin

Faith

Fares

Fisher

Flook

Franz

Funderburk

Grisamore

Guest

Hobbs

Hunter

Icet

Jones 89

Jones 117

Kelly

Kingery

Kraus

Lembke

Lipke

Loehner

Marsh

May

McGhee

Moore

Munzlinger

Muschany

Nance

Nieves

Nolte

Onder

Parson

Pearce

Pollock

Portwood

Pratt

Quinn 7

Richard

Robb

Ruestman

Ruzicka

Sander

Sater

Schaaf

Schad

Scharnhorst

Schlottach

Schneider

Schoeller

Self

Silvey

Smith 14

Smith 150

Stevenson

St. Onge

Stream

Sutherland

Thomson

Threlkeld

Tilley

Viebrock

Wallace

Wasson

Wells

Weter

Wilson 119

Wilson 130

Wood

Wright 159

Yates

Mr Speaker

 

 

 

 

 

NOES: 069

 

 

 

 

 

 

 

 

 

Aull

Baker 25

Bland

Bowman

Bringer

Brown 50

Burnett

Casey

Chappelle-Nadal

Corcoran

Curls

Darrough

Daus

Donnelly

El-Amin

Fallert

Frame

George

Grill

Harris 110

Haywood

Hodges

Holsman

Hoskins

Hubbard

Hughes

Johnson

Komo

Kratky

Kuessner

Lampe

LeVota

Liese

Low 39

Lowe 44

McClanahan

Meadows

Meiners

Nasheed

Norr

Oxford

Page

Quinn 9

Robinson

Roorda

Rucker

Salva

Scavuzzo

Schieffer

Schoemehl

Shively

Skaggs

Spreng

Storch

Swinger

Talboy

Todd

Villa

Vogt

Walsh

Walton

Whorton

Wildberger

Witte

Wright-Jones

Yaeger

Young

Zimmerman

Zweifel

 

 

 

 

 

 

PRESENT: 001

 

 

 

 

 

 

 

 

 

Dougherty

 

 

 

 

 

 

 

 

 

ABSENT WITH LEAVE: 003

 

 

 

 

 

Bruns

Cunningham 145

Harris 23

 

 

 

            On motion of Representative Faith, HCS SS SB 112, as amended, was adopted.

 

            On motion of Representative Faith, HCS SS SB 112, as amended, was read the third time and passed by the following vote:

 

AYES: 149

 

 

 

 

 

 

 

 

 

Aull

Avery

Baker 25

Baker 123

Bearden

Bivins

Brandom

Bringer

Brown 30

Brown 50

Casey

Chappelle-Nadal

Cooper 120

Cooper 155

Cooper 158

Corcoran

Cox

Cunningham 86

Darrough

Daus

Davis

Day

Deeken

Dempsey

Denison

Dethrow

Dixon

Donnelly

Dougherty

Dusenberg

El-Amin

Emery

Ervin

Faith

Fallert

Fares

Fisher

Flook

Frame

Franz

Funderburk

George

Grill

Grisamore

Guest

Harris 23

Harris 110

Hobbs

Hodges

Hoskins

Hubbard

Hunter

Icet

Johnson

Jones 89

Jones 117

Kelly

Kingery

Komo

Kratky

Kraus

Kuessner

Lampe

Lembke

LeVota

Liese

Lipke

Loehner

Marsh

May

McClanahan

McGhee

Meadows

Meiners

Moore

Munzlinger

Muschany

Nance

Nasheed

Nieves

Nolte

Norr

Onder

Oxford

Page

Parson

Pearce

Pollock

Portwood

Pratt

Quinn 7

Quinn 9

Richard

Robb

Robinson

Roorda

Rucker

Ruestman

Ruzicka

Salva

Sander

Sater

Scavuzzo

Schaaf

Schad

Scharnhorst

Schieffer

Schlottach

Schneider

Schoeller

Schoemehl

Self

Shively

Silvey

Skaggs

Smith 14

Smith 150

Spreng

Stevenson

St. Onge

Storch

Stream

Sutherland

Swinger

Thomson

Threlkeld

Tilley

Todd

Viebrock

Villa

Wallace

Walsh

Walton

Wasson

Wells

Weter

Wildberger

Wilson 119

Wilson 130

Witte

Wood

Wright 159

Wright-Jones

Yaeger

Yates

Young

Zimmerman

Zweifel

Mr Speaker

 

 

 

 

 

 

NOES: 012

 

 

 

 

 

 

 

 

 

Bland

Bowman

Burnett

Curls

Haywood

Holsman

Hughes

Low 39

Lowe 44

Talboy

Vogt

Whorton

 

 

 

 

 

 

 

 

PRESENT: 000

 

 

 

 

 

 

 

 

 

ABSENT WITH LEAVE: 002

 

 

 

 

 

Bruns

Cunningham 145

 

 

 

 

            Speaker Pro Tem Bearden declared the bill passed.

 

            SB 162, relating to income tax refund claims, was taken up by Representative Deeken.

 

            Representative Cooper (120) offered House Amendment No. 1.

 

            House Amendment No. 1 was withdrawn.

 

            Representative Cunningham (86) offered House Amendment No. 2.

 

            Representative Darrough raised a point of order that House Amendment No. 2 is not germane to the bill.

 

            The Chair ruled the point of order well taken.

 

            On motion of Representative Deeken, SB 162 was truly agreed to and finally passed by the following vote:

 

AYES: 158

 

 

 

 

 

 

 

 

 

Aull

Avery

Baker 25

Baker 123

Bearden

Bivins

Brandom

Bringer

Brown 30

Brown 50

Burnett

Casey

Chappelle-Nadal

Cooper 120

Cooper 155

Cooper 158

Corcoran

Cox

Cunningham 86

Curls

Darrough

Daus

Davis

Day

Deeken

Dempsey

Denison

Dethrow

Dixon

Donnelly

Dougherty

Dusenberg

El-Amin

Emery

Ervin

Faith

Fallert

Fares

Fisher

Flook

Frame

Franz

Funderburk

George

Grill

Grisamore

Guest

Harris 23

Harris 110

Haywood

Hobbs

Hodges

Holsman

Hoskins

Hubbard

Hughes

Hunter

Icet

Johnson

Jones 89

Jones 117

Kelly

Kingery

Komo

Kratky

Kraus

Kuessner

Lampe

Lembke

LeVota

Liese

Lipke

Loehner

Low 39

Lowe 44

Marsh

May

McClanahan

McGhee

Meadows

Meiners

Moore

Munzlinger

Muschany

Nance

Nasheed

Nieves

Nolte

Norr

Onder

Oxford

Page

Parson

Pearce

Pollock

Portwood

Pratt

Quinn 7

Quinn 9

Richard

Robb

Robinson

Roorda

Rucker

Ruestman

Ruzicka

Salva

Sander

Sater

Scavuzzo

Schaaf

Schad

Scharnhorst

Schieffer

Schlottach

Schneider

Schoeller

Schoemehl

Self

Shively

Silvey

Skaggs

Smith 14

Smith 150

Spreng

St. Onge

Storch

Stream

Sutherland

Swinger

Talboy

Thomson

Threlkeld

Tilley

Todd

Viebrock

Villa

Vogt

Wallace

Walsh

Walton

Wasson

Wells

Weter

Whorton

Wildberger

Wilson 119

Wilson 130

Witte

Wood

Wright 159

Wright-Jones

Yaeger

Yates

Young

Zimmerman

Zweifel

Mr Speaker

 

 

 

 

 

 

 

NOES: 000

 

 

 

 

 

 

 

 

 

PRESENT: 000

 

 

 

 

 

 

 

 

 

ABSENT WITH LEAVE: 005

 

 

 

 

 

Bland

Bowman

Bruns

Cunningham 145

Stevenson

 

            Speaker Pro Tem Bearden declared the bill passed.

 

BILL CARRYING REQUEST MESSAGE

 

            HCS SS SCS SB 429, as amended, relating to crime, was taken up by Representative Stream.

 

            Representative Stream moved that the House refuse to recede from its position on HCS SS SCS SB 429, as amended, and grant the Senate a conference.

 

            Which motion was adopted.

 

THIRD READING OF SENATE BILL

 

            HCS SCS SB 299 & SS SCS SB 616, relating to liquor control, was taken up by Representative Cooper (120).

 

            Representative Cooper (120) offered House Amendment No. 1.

 

House Amendment No. 1

 

AMEND House Committee Substitute for Senate Committee Substitute for Senate Bill No. 299 and Senate Substitute for Senate Committee Substitute for Senate Bill No. 616, Section 311.178, Page 12, Line 56, by inserting the following after all of said line:

 

              "311.180. 1. No person, partnership, association of persons or corporation shall manufacture, distill, blend, sell or offer for sale intoxicating liquor within this state at wholesale or retail, or solicit orders for the sale of intoxicating liquor within this state without procuring a license from the supervisor of [liquor] alcohol and tobacco control authorizing them so to do. For such license there shall be paid to and collected by the director of revenue annual charges as follows:

              (1) For the privilege of manufacturing and brewing in this state malt liquor containing not in excess of five percent of alcohol by weight and the privilege of selling to duly licensed wholesalers and soliciting orders for the sale of malt liquors containing not in excess of five percent of alcohol by weight, to, by or through a duly licensed wholesaler within this state, the sum of two hundred fifty dollars;

              (2) For the privilege of manufacturing in this state intoxicating liquor containing not in excess of twenty-two percent of alcohol by weight and the privilege of selling to duly licensed wholesalers and soliciting orders for the sale of intoxicating liquor containing not in excess of twenty-two percent of alcohol by weight, to, by or through a duly licensed wholesaler within this state, the sum of two hundred dollars;

              (3) For the privilege of manufacturing, distilling or blending intoxicating liquor of all kinds within this state and the privilege of selling to duly licensed wholesalers and soliciting orders for the sale of intoxicating liquor of all kinds, to, by or through a duly licensed wholesaler within this state, the sum of four hundred and fifty dollars;

              (4) For the privilege of selling to duly licensed wholesalers and soliciting orders for the sale of malt liquor containing not in excess of five percent of alcohol by weight, to, by or through a duly licensed wholesaler within this state, the sum of fifty dollars;

              (5) For the privilege of selling to duly licensed wholesalers and soliciting orders for the sale of intoxicating liquor containing not in excess of twenty-two percent of alcohol by weight, to, by or through a duly licensed wholesaler within this state, the sum of one hundred dollars;

              (6) For the privilege of selling to duly licensed wholesalers and soliciting orders for the sale of intoxicating liquor of all kinds, to, by or through a duly licensed wholesaler within this state, the sum of two hundred and fifty dollars;

              (7) For the privilege of selling intoxicating liquor containing not in excess of five percent of alcohol by weight by a wholesaler to a person duly licensed to sell such malt liquor at retail and the privilege of selling to duly licensed wholesalers and soliciting orders for the sale of malt liquor containing not in excess of five percent of alcohol by weight, to, by or through a duly licensed wholesaler within this state, the sum of one hundred dollars;

              (8) For the privilege of selling intoxicating liquor containing not in excess of twenty-two percent of alcohol by weight by a wholesaler to a person duly licensed to sell such intoxicating liquor at retail and the privilege of selling to duly licensed wholesalers and soliciting orders for the sale of intoxicating liquor containing not in excess of twenty-two percent of alcohol by weight, to, by or through a duly licensed wholesaler within this state, the sum of two hundred dollars;

              (9) For the privilege of selling intoxicating liquor of all kinds by a wholesaler to a person duly licensed to sell such intoxicating liquor at retail and the privilege of selling to duly licensed wholesalers and soliciting orders for the sale of intoxicating liquor of all kinds, to, by or through a duly licensed wholesaler within this state, the sum of five hundred dollars, except that a license authorizing the holder to sell to duly licensed wholesalers and to solicit orders for sale of intoxicating liquor, to, by or through a duly licensed wholesaler, shall not entitle the holder thereof to sell within the state of Missouri, direct to retailers;

              (10) For the privilege of selling to duly licensed wholesalers and soliciting orders for the sale of vintage wine as defined in section 311.191, to, by, or through a duly licensed wholesaler within this state, the sum of five hundred dollars.

              2. Solicitors, manufacturers and blenders of intoxicating liquor shall not be required to take out a merchant's license for the sale of their products at the place of manufacture or in quantities of not less than one gallon.

              3. The provisions of this section relating to the privilege of selling malt liquor are subject to and limited by the provisions of sections 311.181 and 311.182.

              4. The licenses prescribed in this section for the privilege of selling intoxicating liquor by a wholesaler to a person duly licensed to sell such intoxicating liquor at retail shall allow such wholesaler to sell intoxicating liquor to licensees licensed by the gaming commission to sell beer or alcoholic beverages pursuant to section 313.840, RSMo."; and

 

              Further amend said substitute, Section 311.240, Page 16, Line 28, by inserting the following after all of said line:

 

              "311.275. 1. For purposes of tax revenue control, beginning January 1, 1980, no holder of a license to solicit orders for the sale of intoxicating liquor, as defined in this chapter, within this state, other than a wholesale-solicitor, shall solicit, accept, or fill any order for any intoxicating liquor from a holder of a wholesaler's license issued under this chapter, unless the holder of such solicitor's license has registered with the division of [liquor] alcohol and tobacco control as the primary American source of supply for the brand of intoxicating liquor sold or sought to be sold. The supervisor of [liquor] alcohol and tobacco control shall provide forms for annual registration as the primary American source of supply, and shall prescribe the procedures for such registration.

              2. Beginning January 1, 1980, no holder of a wholesaler's license issued under this chapter shall order, purchase or receive any intoxicating liquor from any solicitor, other than a wholesale-solicitor, unless the solicitor has registered with the division of [liquor] alcohol and tobacco control as the primary American source of supply for the brand of intoxicating liquor ordered, purchased or received.

              3. The term "primary American source of supply" as used herein shall mean the distiller, producer, the owner of the commodity at the time it became a marketable product, the bottler, or the exclusive agent of any such distiller, producer, bottler or owner, the basic requirement being that the nonresident seller be the first source closest to the manufacturer in the channel of commerce from whom the product can be secured by American wholesalers.

              4. Any vintage wine solicitor licensed under section 311.180 may register as the primary American source of supply for vintage wine with the division of alcohol and tobacco control, provided that another solicitor is not registered as the primary American source of supply for the vintage wine and the vintage wine has been approved for sale by the federal Alcohol and Tobacco Tax and Trade Bureau."; and

 

              Further amend said bill by amending the title, enacting clause, and intersectional references accordingly.

 

            On motion of Representative Cooper (120), House Amendment No. 1 was adopted.

 

            Representative Talboy offered House Amendment No. 2.

 

House Amendment No. 2

 

AMEND House Committee Substitute for Senate Committee Substitute for Senate Bill No. 299 and Senate Substitute for Senate Committee Substitute for Senate Bill No. 616, Section 311.071, Page 11, Line 15, by inserting the following after all of said line:

 

              "311.174. 1. Any person possessing the qualifications and meeting the requirements of this chapter who is licensed to sell intoxicating liquor by the drink at retail for consumption on the premises in a city with a population of at least four thousand inhabitants which borders the Missouri River and also borders a city with a population of over three hundred thousand inhabitants located in at least three counties, in a city with a population of over three hundred thousand which is located in whole or in part within a first class county having a charter form of government or in a first class county having a charter form of government which contains all or part of a city with a population of over three hundred thousand inhabitants, may apply to the supervisor of liquor control for a special permit to remain open on each day of the week until 3:00 a.m. of the morning of the following day; except that, an entity exempt from federal income taxes under Section 501(c)(7) of the Internal Revenue Code of 1986, as amended, and located in a building designated as an National Historic Landmark by the United States Department of the Interior may apply for a license to remain open until 6:00 a.m. of the following day. The time of opening on Sunday may be 11:00 a.m. The provisions of this section and not those of section 311.097 regarding the time of closing shall apply to the sale of intoxicating liquor by the drink at retail for consumption on the premises on Sunday. When the premises of such an applicant is located in a city as defined in this section, then the premises must be located in an area which has been designated as a convention trade area by the governing body of the city. When the premises of such an applicant is located in a county as defined in this section, then the premises must be located in an area which has been designated as a convention trade area by the governing body of the county.

              2. An applicant granted a special permit under this section shall, in addition to all other fees required by this chapter pay an additional fee of three hundred dollars a year payable at the time and in the same manner as its other license fees.

              3. The provisions of this section allowing for extended hours of business shall not apply in any incorporated area wholly located in any first class county having a charter form of government which contains all or part of a city with a population of over three hundred thousand inhabitants until the governing body of such incorporated area shall have by ordinance or order adopted the extended hours authorized by this section."; and

 

              Further amend said bill by amending the title, enacting clause, and intersectional references accordingly.

 

            Representative Tilley assumed the Chair.

 

            On motion of Representative Talboy, House Amendment No. 2 was adopted.

 

            HCS SCS SB 299 & SS SCS SB 616, as amended, was laid over.

 

            On motion of Representative Dempsey, the House recessed until 2:15 p.m.

 

AFTERNOON SESSION

 

            The hour of recess having expired, the House was called to order by Representative Tilley.

 

HOUSE COURTESY RESOLUTIONS OFFERED AND ISSUED

 

            House Resolution No. 3731 through House Resolution No. 3765

 

MESSAGES FROM THE SENATE

 

            Mr. Speaker: I am instructed by the Senate to inform the House of Representatives that the Senate has taken up and passed SCS HB 215, entitled:

 

            An act to repeal sections 167.031, 211.021, 211.033, 211.034, 211.041, 211.061, 211.071, 211.091, 211.101, and 211.161, RSMo, and to enact in lieu thereof nine new sections relating to juvenile courts, with penalty provisions.

 

            With Senate Amendment No. 1 to Senate Amendment No. 1 and Senate Amendment No. 1, as amended.

 

Senate Amendment No. 1

to

Senate Amendment No. 1

 

AMEND Senate Amendment No. 1 to Senate Committee Substitute for House Bill No. 215, Page 1, Lines 7-8, by striking "unless such person has" and inserting in lieu thereof the following:

 

              "alleged to have".

 

Senate Amendment No. 1

 

AMEND Senate Committee Substitute for House Bill No. 215, Page 11, Section 211.161, Line 19, by inserting immediately after said line the following:

 

              "Section 1. The office of the state courts administrator shall conduct a study and report to the general assembly by June 30, 2008, on the impact of changing the definition of "child", as used in section 211.021, RSMo, to include any person over seventeen years but not yet eighteen years of age unless such person has committed a status offense as defined in subdivision (2) of subsection 1 of section 211.031, RSMo. The report shall contain information regarding the impact on caseloads of juvenile officers, including the average increase in caseload per juvenile officer for each judicial circuit, and the number of children affected by the change in definition."; and

 

              Further amend the title and enacting clause accordingly.

 

            In which the concurrence of the House is respectfully requested.

 

            Mr. Speaker: I am instructed by the Senate to inform the House of Representatives that the Senate refuses to recede from its position on SS HB 744, as amended, and grants the House a conference thereon.

 

            Mr. Speaker: I am instructed by the Senate to inform the House of Representatives that the President Pro Tem has appointed the following Conference Committee to act with a like Committee from the House on SS HB 744, as amended: Senators Stouffer, Rupp, Engler, Days and McKenna.

 

            Mr. Speaker: I am instructed by the Senate to inform the House of Representatives that the Senate has taken up and passed SCS HB 801, entitled:

 

            An act to repeal sections 392.410, 407.1095, 407.1098, 407.1101, 407.1104, and 407.1107, RSMo, and to enact in lieu thereof nine new sections relating to telecommunications.

 

            In which the concurrence of the House is respectfully requested.

 

            Mr. Speaker: I am instructed by the Senate to inform the House of Representatives that the President Pro Tem has re-appointed the following Conference Committee to act with a like Committee from the House on HCS SCS SB 308, as amended: Senators Crowell, Ridgeway, Shields, Kennedy and Wilson.

 

            Mr. Speaker: I am instructed by the Senate to inform the House of Representatives that the President Pro Tem has appointed the following Conference Committee to act with a like Committee from the House on HCS SS SCS SB 429, as amended: Senators Gibbons, Goodman, Bartle, Justus and Callahan.

 

THIRD READING OF SENATE BILLS

 

            HCS#2 SCS SB 313, relating to consumer protection, was taken up by Representative Sutherland.

 

            Representative Cooper (120) offered House Amendment No. 1.

 

House Amendment No. 1

 

AMEND House Committee Substitute No. 2 for Senate Committee Substitute for Senate Bill No. 313, Page 1, In the Title, Line 3, by inserting after "RSMo," the following:

 

              "and sections 388.700, 388.703, 388.706, 388.709, 388.712, 388.715, 388.718, 388.721, 388.724, 388.727, 388.730, 388.733, 388.736, 388.739, 388.742, and 388.745 as truly agreed and finally passed in Senate Substitute for Senate Committee Substitute for House Committee Substitute for House Bill No. 327, Ninety-fourth General Assembly, First Regular Session,"; and

 

              Further amend said bill, Page 1, Section A, Line 2, by inserting after "RSMo," the following:

 

              "and sections 388.700, 388.703, 388.706, 388.709, 388.712, 388.715, 388.718, 388.721, 388.724, 388.727, 388.730, 388.733, 388.736, 388.739, 388.742, and 388.745 as truly agreed and finally passed in Senate Substitute for Senate Committee Substitute for House Committee Substitute for House Bill No. 327, Ninety-fourth General Assembly, First Regular Session,"; and

 

              Further amend said bill, Page 9, Section 1, Line 15, by inserting after all of said line the following:

 

"[388.700. Sections 388.700 to 388.745 shall be known as "The Regional Railroad Authorities Act." As used in sections 388.700 to 388.745, unless the context clearly requires otherwise, the following words and terms shall mean:

(1) "Authority", "railroad authority", or "regional railroad authority", a regional railroad authority organized and operated as a political subdivision under sections 388.700 to 388.745;

(2) "Common carrier", a railroad engaged in transportation for hire;

(3) "Commissioners", the commissioners of the regional railroad authority;

(4) "Project", any railroad facilities proposed to be acquired, constructed, improved, or refinanced by an authority, including any real or personal property, structures, machinery, equipment, and appurtenances determined by the authority to be useful or convenient for railroad operations and handling passengers or freight;

(5) "Railroad", any form of nonhighway ground transportation that runs on rails or electromagnetic guideways. The term "railroad" shall also have the meaning associated to it in 49 U.S.C. Section 20102, as amended;

(6) "Railroad properties and facilities", any real or personal property or interest in such property which is owned, leased or otherwise controlled by a railroad or other person, including an authority, and which are used or are useful in rail transportation service, including:

(a) Track, roadbed and related structures, including rail, ties, ballast, other track materials, grading, tunnels, bridges, tressels, culverts, elevated structures, stations, office buildings used for operating purposes only, repair shops, engine houses and public improvements used or usable for rail service operation;

(b) Communication and power transmission systems for use by railroads;

(c) Signals, including signals and interlockers;

(d) Terminal or yard facilities and services to express company and railroads and their shippers, including ferries, tugs, car floats and related shoreside facilities designed for the transportation of equipment by water;

(e) Shop or repair facilities or any other property used or capable of being used in rail freight transportation services or in connection with such services or for originating, terminating, improving and expediting the movement of equipment or goods;

(6) "Real property", lands, structures, improvements thereof, and water and riparian rights, and any and all interests and estates therein, legal or equitable, including but not limited to easements, rights-of-way, uses, leases, and licenses.]

 

[388.703. The purpose of an authority established and operated under sections 388.700 to 388.745 is to provide for the preservation, improvement, and the continuation of rail service for agriculture, industry, or passenger traffic and to provide for the preservation of railroad right-of-way for transportation uses, when determined to be practicable and necessary for the public welfare. The acquisition of real property under sections 388.700 to 388.745; the planning, acquisition, establishment, construction, improvement, maintenance, equipment, operation, regulation, and protection of authority facilities; and the exercise of powers granted to authorities and other public agencies to be severally or jointly exercised are public and governmental functions, exercised for public purpose, and matters of public necessity. All real property and other property acquired and used by or on behalf of an authority or other public agency, as provided in sections 388.700 to 388.745, shall be used for public and governmental purposes and as a matter of public necessity.]

 

[388.706. 1. Every municipality or county within this state is authorized to form a regional railroad authority under the provisions of this section.

2. A regional railroad authority may be organized by resolution or joint resolution adopted by the governing body or bodies of one or more counties. The governing body or bodies of a municipality or municipalities within a county or counties may request by resolution that the county or counties organize a railroad authority. If the county or counties do not organize an authority within ninety days of receipt of the request, the municipality or municipalities may organize an authority by resolution or joint resolution. A resolution organizing an authority shall state:

(1) That the authority is organized under the provisions of sections 388.700 to 388.745 as a political subdivision of Missouri;

(2) The proposed name of the authority, including the words "regional railroad authority";

(3) The county, counties, municipality or municipalities adopting the organization resolution;

(4) The number of commissioners of the authority, not less than five; the number to be appointed by the governing body of each county or municipality; and the names and addresses of the board of commissioners;

(5) The city and county in which the registered office of the authority is to be situated;

(6) That neither the state of Missouri, the municipality or municipalities, nor any other political subdivision is liable for obligations of the authority; and

(7) Any other provision for regulating the business of the authority determined by the governing body or bodies adopting the resolution.]

 

[388.709. Before final adoption of an organization resolution, the governing body of each county or municipality named in it shall provide for a public hearing upon notice published in a newspaper of general circulation in the county or municipality. The notice of a hearing by the governing body of a county shall be mailed to the governing body of each municipality in the county, except municipalities participating in the organization, at least thirty days before the hearing. The hearing may be adjourned from time to time, to a time and place publicly announced at the hearing, or to a time and place fixed by notice published in a newspaper of general circulation in the county or municipality at least ten days before the adjourned session. Joint hearing sessions may be held by the governing bodies of all counties or municipalities named, at any convenient public place within any of the counties or municipalities. The resolution may be amended by the governing body or bodies at or after any hearing session at which the amended resolution is proposed and made available to interested citizens. It shall not become effective until adopted in identical form by the governing bodies of all counties or municipalities named in the resolution.]

 

[388.712. Upon the appointment and qualification of the commissioners first appointed to a regional railroad authority under section 388.715, the commissioners shall submit to the secretary of state a certified copy of each resolution adopted pursuant to section 388.706. A copy of the organization resolution, certified by the recording officer of each municipality or county adopting it, shall be filed with the secretary of state, who shall issue a certificate of incorporation if the resolution conforms to the requirements of this section, stating in the certificate the name of the authority and the date of its incorporation, which shall be the date of acceptance for filing. The certificate of incorporation shall be conclusive evidence of the valid organization and existence of the authority.]

 

[388.715. 1. All powers granted to an authority shall be exercised by its board of commissioners. Commissioners shall be appointed and vacancies in their office shall be filled by the governing body of each county or municipality named in the organization resolution, in accordance with the provisions of that resolution. The term of each commissioner shall be one year, or the remainder of the one year term for which a vacancy is filled, and until a successor is appointed. Commissioners shall receive no compensation for services but shall be reimbursed for necessary expenses incurred in the performance of their duties.

2. The board of commissioners shall by resolution establish the time and place or places of its regular meetings and the method and notice required for calling special meetings, all of which shall be open to the public. A majority of the commissioners being present at a meeting, any action may be taken by resolution or motion adopted by recorded vote of a majority of those present, unless a larger majority is required by bylaws adopted by the board.

3. The board of commissioners shall appoint a chair, vice-chair, secretary, and treasurer from its members, each to serve for a term of one year and until a successor is appointed. The offices of secretary and treasurer may be combined, and deputies or assistants may be appointed for either office or the combined office, from members of the board or otherwise. The powers and duties of each office shall be determined by the board, which shall require and pay for a surety bond for each officer handling funds. The board shall provide for the keeping of a full and accurate record of all proceedings and of resolutions, regulations, and orders issued or adopted. The state auditor shall annually audit the books of said regional railroad authority.]

 

[388.718. An authority may exercise all the powers necessary or desirable to implement the powers specifically granted in sections 388.700 to 388.745, and in exercising the powers is deemed to be performing an essential governmental as a political subdivision of the state. Without limiting the generality of the foregoing, the authority may:

(1) Sue and be sued, have a seal, and have perpetual succession;

(2) Execute contracts and other instruments and take other action as may be necessary to carry out the purposes of sections 388.700 to 388.745;

(3) Receive and disburse federal, state, and other funds, public or private, made available by grant, loan, contribution, tax levy, or other source to accomplish the purposes of sections 388.700 to 388.745. Federal money accepted under this section shall be accepted and spent by the authority upon terms and conditions prescribed by the United States and consistent with state law. All state money accepted under this section shall be accepted and spent by the authority upon terms and conditions prescribed by the state.

(4) Sell, lease, or otherwise dispose of real or personal property acquired under sections 388.700 to 388.745. The disposal must be in accordance with the laws of this state governing the disposition of other public property.]

 

[388.721. 1. The authority may plan, establish, acquire, develop, construct, purchase, enlarge, extend, improve, maintain, equip, operate, regulate, and protect railroads, railroad properties and railroad facilities within its boundaries, including but not limited to terminal buildings, roadways, crossings, bridges, causeways, tunnels, equipment, and rolling stock.

2. The authority may apply to any public agency for permits, consents, authorizations, and approvals required for any project and take all actions necessary to comply with their conditions.]

 

[388.724. The authority may exercise the power of eminent domain under chapter 523, RSMo, except that it shall have no power of eminent domain with respect to property owned by another authority or political subdivision of Missouri or any other state, or with respect to property owned or used by a railroad corporation unless the federal Surface Transportation Board or a successor agency, if any, or another authority with power to make the finding, has found that the public convenience and necessity permit discontinuance of rail service on the property. All property taken for the exercise of the powers granted herein is declared to be taken for a public governmental purpose and as a matter of public necessity.]

 

[388.727. The state of Missouri and any political subdivision or municipal corporation thereof may in its discretion, with or without consideration, transfer or cause to be transferred to any regional railroad authority or may place in its possession or control, by lease or other contract or agreement, either for a limited period or in fee, any property within a regional railroad authority district or any property wherever situated. Nothing in this section, however, shall in any way impair, alter or change any obligations, contractual or otherwise, heretofore entered into by said entities.]

 

[388.730. The authority may establish charges and rentals for the use, sale, and availability of its property and service and may hold, use, dispose of, invest, and reinvest the income, revenues, and funds derived therefrom. Subject to any agreement with bondholders, it may invest money not required for immediate use, including bond proceeds, in the securities it shall deem prudent, notwithstanding the provisions of any other law relating to the investment of public funds.]

 

[388.733. The authority shall be subject to tort liability to the extent provided in chapter 537, RSMo, and may procure insurance against the liability, and may indemnify and purchase and maintain insurance on behalf of any of its commissioners, officers, employees, or agents. It may also procure insurance against loss of or damage to property in the amounts, by reason of the risks, and from the insurers as it deems prudent.]

 

[388.736. The state may make grants to a regional railroad authority, as appropriated by the general assembly, to be allocated by the department of transportation to regional railroad authorities. The authority may accept, contract for, and receive and disburse federal, state, and other funds or property, public or private, made available by grant, loan, or lease, to be used in the exercise of any of its powers, and may comply with the terms and conditions of the grant or loan.]

 

[388.739. 1. Every regional railroad authority, organized under the provisions of sections 388.700 to 388.745, may from time to time issue its negotiable revenue bonds or notes in such principal amounts as, in its opinion, shall be necessary to provide sufficient funds for achieving its purposes, including the construction, establishment, acquisition, improvement, maintenance, protection and regulation of railroads and railroad facilities, that may be necessary to carry out the provisions of sections 388.700 to 388.745.

2. The state shall not be liable on any notes or bonds of any regional railroad authority. Any such notes or bonds shall not be a debt of the state and shall contain on the faces thereof a statement to such effect.

3. No commissioner of any regional railroad authority or any authorized person executing authority notes or bonds shall be liable personally on said notes or bonds or shall be subject to any personal liability or accountability by reason of the issuance thereof.

4. No authority shall be required to pay any taxes or any assessments whatsoever to this state or to any political subdivisions, municipality or other governmental agency of this state. The notes and bonds of every authority and the income therefrom shall, at all times, be exempt from any taxes and any assessments, except for death and gift taxes and taxes on transfers.

5. Every authority shall have the powers and be governed by the procedures now or hereafter conferred upon or applicable to the environmental improvement authority, chapter 260, RSMo, relating to the manner of issuance of revenue bonds and notes, and the port authority shall exercise all such powers and adhere to all such procedures insofar as they are consistent with the necessary and proper undertaking of its purposes.]

 

[388.742. The authority may enter into contracts including leases with any person, firm, or corporation, for terms the authority may determine:

(1) Providing for the operation of any facilities on behalf of the authority, at the rate of compensation as may be determined;

(2) Leasing a rail line for operation by the lessee or any facility or space therein for other commercial purposes, at rentals as may be determined, but no person may be authorized to operate a rail line other than as a common carrier;

(3) Granting the privilege, for compensation as the authority shall determine, of supplying goods, commodities, services, or facilities along rail lines or in or upon other property; and

(4) Making available services furnished by the authority or its agents, at charges, rentals, or fees which shall be reasonable and uniform for the same class of privilege or service.]

 

[388.745. If, at any time, the governing body of any city or county that organized a regional railroad authority, votes, by majority, to dissolve a regional railroad authority, it shall be dissolved effective the date of the approval of dissolution by the highways and transportation commission of the state. In the event of dissolution of a regional railroad authority, all funds and other assets shall be distributed among the cities and counties, who were members, on a pro rata basis.]"; and

 

              Further amend said title, enacting clause and intersectional references accordingly.

 

            On motion of Representative Cooper (120), House Amendment No. 1 was adopted.

 

            Representative Dixon assumed the Chair.

 

            Representative Tilley offered House Amendment No. 2.

 

House Amendment No. 2

 

AMEND House Committee Substitute No. 2 for Senate Committee Substitute for Senate Bill No. 313, Line 3 of the Title, by inserting after "RSMo," the following:

 

              "and section 1 as truly agreed and finally passed in Senate Substitute for Senate Committee Substitute for House Committee Substitute for House Bill No. 327, Ninety-fourth General Assembly, First Regular Session,"; and

 

              Further amend said bill, Page 1, Section A, Line 2, by inserting after "RSMo," the following:

 

              "and section 1 as truly agreed and finally passed in Senate Substitute for Senate Committee Substitute for House Committee Substitute for House Bill No. 327, Ninety-fourth General Assembly, First Regular Session,"; and

 

              Further amend said bill, Page 12, Section 700.470, Line 11, by inserting after said line the following:

 

"[Section 1. No person, firm, limited liability company, or corporation shall purchase more than twenty tickets at one time, except that any ticket issuer may allow the purchaser of any amount of tickets through a group sales office.]"; and

 

              Further amend said bill by amending the title, enacting clause, and intersectional references accordingly.

 

            Representative Donnelly raised a point of order that House Amendment No. 2 goes beyond the scope of the bill.

 

            Representative Dixon requested a parliamentary ruling.

 

            The Parliamentary Committee ruled the point of order not well taken.

 

            Representative Richard offered House Amendment No. 1 to House Amendment No. 2.

 

House Amendment No. 1

to

House Amendment No. 2

 

AMEND House Amendment No. 2 to House Committee Substitute No. 2 for Senate Committee Substitute for Senate Bill No. 313, Page 1, Line 15, by inserting after the word, "office]" the following:

 

              "Section B. The repeal of section 1 of section A of this act shall not become effective unless the truly agreed and finally passed Senate Substitute for Senate Committee Substitute for House Committee Substitute for House Bill 327, Ninety-fourth General Assembly, First Regular Session is approved by the Governor and delivered to the Secretary of State."; and

 

              Further amend said bill by amending the title, enacting clause, and intersectional references accordingly.

 

            Representative Skaggs raised a point of order that House Amendment No. 1 to House Amendment No. 2 goes beyond the scope of the underlying amendment.

 

            Representative Dixon requested a parliamentary ruling.

 

            The Parliamentary Committee ruled the point of order not well taken.

 

            On motion of Representative Richard, House Amendment No. 1 to House Amendment No. 2 was adopted.

 

            On motion of Representative Tilley, House Amendment No. 2, as amended, was adopted.

 

            Representative Bringer offered House Amendment No. 3.

 

            Representative Pratt raised a point of order that House Amendment No. 3 goes beyond the scope of the bill.

 

            Representative Dixon requested a parliamentary ruling.

 

            The Parliamentary Committee ruled the point of order well taken.

 

            HCS#2 SCS SB 313, as amended, was laid over.

 

            Speaker Jetton resumed the Chair.

 

APPOINTMENT OF CONFERENCE COMMITTEE

 

            The Speaker appointed the following Conference Committee to act with a like Committee from the Senate on the following bill:

 

HCS SS SCS SB 429: Representatives Bruns, Cox, Stream, Nasheed and Roorda

 

SIGNING OF HOUSE BILL

 

            All other business of the House was suspended while SCS HB 41 was read at length and, there being no objection, was signed by the Speaker to the end that the same may become law.

 

            Having been duly signed in open session of the Senate, SCS HB 41 was delivered to the Governor by the Chief Clerk of the House.

 

THIRD READING OF SENATE BILL

 

            HCS SB 582, relating to taxation, was taken up by Representative Sutherland.

 

            Representative Bearden offered House Amendment No. 1.

 

House Amendment No. 1

 

AMEND House Committee Substitute for Senate Bill No. 582, Page 1, In the Title, Line 8, by inserting after "RSMo," the following:

 

               "and sections 99.820 and 99.825 as truly agreed to and finally passed in senate substitute for senate committee substitute for house committee substitute for house bill no. 327, ninety-fourth general assembly, first regular session,"; and

 

              Further amend said bill, Page 2, Section A, Line 6, by inserting after "RSMo," the following:

 

              "and sections 99.820 and 99.825 as truly agreed to and finally passed in senate substitute for senate committee substitute for house committee substitute for house bill no. 327, ninety-fourth general assembly, first regular session,"; and

 

              Further amend said bill, Page 29, Section 94.660, Line 65, by inserting after all of said line the following:

 

              "99.820. 1. A municipality may:

              (1) By ordinance introduced in the governing body of the municipality within fourteen to ninety days from the completion of the hearing required in section 99.825, approve redevelopment plans and redevelopment projects, and designate redevelopment project areas pursuant to the notice and hearing requirements of sections 99.800 to 99.865. No redevelopment project shall be approved unless a redevelopment plan has been approved and a redevelopment area has been designated prior to or concurrently with the approval of such redevelopment project and the area selected for the redevelopment project shall include only those parcels of real property and improvements thereon directly and substantially benefited by the proposed redevelopment project improvements;

              (2) Make and enter into all contracts necessary or incidental to the implementation and furtherance of its redevelopment plan or project;

              (3) Pursuant to a redevelopment plan, subject to any constitutional limitations, acquire by purchase, donation, lease or, as part of a redevelopment project, eminent domain, own, convey, lease, mortgage, or dispose of, land and other property, real or personal, or rights or interests therein, and grant or acquire licenses, easements and options with respect thereto, all in the manner and at such price the municipality or the commission determines is reasonably necessary to achieve the objectives of the redevelopment plan. No conveyance, lease, mortgage, disposition of land or other property, acquired by the municipality, or agreement relating to the development of the property shall be made except upon the adoption of an ordinance by the governing body of the municipality. Each municipality or its commission shall establish written procedures relating to bids and proposals for implementation of the redevelopment projects. Furthermore, no conveyance, lease, mortgage, or other disposition of land or agreement relating to the development of property shall be made without making public disclosure of the terms of the disposition and all bids and proposals made in response to the municipality's request. Such procedures for obtaining such bids and proposals shall provide reasonable opportunity for any person to submit alternative proposals or bids;

              (4) Within a redevelopment area, clear any area by demolition or removal of existing buildings and structures;

              (5) Within a redevelopment area, renovate, rehabilitate, or construct any structure or building;

              (6) Install, repair, construct, reconstruct, or relocate streets, utilities, and site improvements essential to the preparation of the redevelopment area for use in accordance with a redevelopment plan;

              (7) Within a redevelopment area, fix, charge, and collect fees, rents, and other charges for the use of any building or property owned or leased by it or any part thereof, or facility therein;

              (8) Accept grants, guarantees, and donations of property, labor, or other things of value from a public or private source for use within a redevelopment area;

              (9) Acquire and construct public facilities within a redevelopment area;

              (10) Incur redevelopment costs and issue obligations;

              (11) Make payment in lieu of taxes, or a portion thereof, to taxing districts;

              (12) Disburse surplus funds from the special allocation fund to taxing districts as follows:

              (a) Such surplus payments in lieu of taxes shall be distributed to taxing districts within the redevelopment area which impose ad valorem taxes on a basis that is proportional to the current collections of revenue which each taxing district receives from real property in the redevelopment area;

              (b) Surplus economic activity taxes shall be distributed to taxing districts in the redevelopment area which impose economic activity taxes, on a basis that is proportional to the amount of such economic activity taxes the taxing district would have received from the redevelopment area had tax increment financing not been adopted;

              (c) Surplus revenues, other than payments in lieu of taxes and economic activity taxes, deposited in the special allocation fund, shall be distributed on a basis that is proportional to the total receipt of such other revenues in such account in the year prior to disbursement;

              (13) If any member of the governing body of the municipality, a member of a commission established pursuant to subsection 2 of this section, or an employee or consultant of the municipality, involved in the planning and preparation of a redevelopment plan, or redevelopment project for a redevelopment area or proposed redevelopment area, owns or controls an interest, direct or indirect, in any property included in any redevelopment area, or proposed redevelopment area, which property is designated to be acquired or improved pursuant to a redevelopment project, he or she shall disclose the same in writing to the clerk of the municipality, and shall also so disclose the dates, terms, and conditions of any disposition of any such interest, which disclosures shall be acknowledged by the governing body of the municipality and entered upon the minutes books of the governing body of the municipality. If an individual holds such an interest, then that individual shall refrain from any further official involvement in regard to such redevelopment plan, redevelopment project or redevelopment area, from voting on any matter pertaining to such redevelopment plan, redevelopment project or redevelopment area, or communicating with other members concerning any matter pertaining to that redevelopment plan, redevelopment project or redevelopment area. Furthermore, no such member or employee shall acquire any interest, direct or indirect, in any property in a redevelopment area or proposed redevelopment area after either (a) such individual obtains knowledge of such plan or project, or (b) first public notice of such plan, project or area pursuant to section 99.830, whichever first occurs;

              (14) Charge as a redevelopment cost the reasonable costs incurred by its clerk or other official in administering the redevelopment project. The charge for the clerk's or other official's costs shall be determined by the municipality based on a recommendation from the commission, created pursuant to this section.

              2. Prior to adoption of an ordinance approving the designation of a redevelopment area or approving a redevelopment plan or redevelopment project, the municipality shall create a commission of nine persons if the municipality is a county or a city not within a county and not a first class county with a charter form of government with a population in excess of nine hundred thousand, and eleven persons if the municipality is not a county and not in a first class county with a charter form of government having a population of more than nine hundred thousand, and twelve persons if the municipality is located in or is a first class county with a charter form of government having a population of more than nine hundred thousand, to be appointed as follows:

              (1) In all municipalities two members shall be appointed by the school boards whose districts are included within the redevelopment plan or redevelopment area. Such members shall be appointed in any manner agreed upon by the affected districts;

              (2) In all municipalities one member shall be appointed, in any manner agreed upon by the affected districts, to represent all other districts levying ad valorem taxes within the area selected for a redevelopment project or the redevelopment area, excluding representatives of the governing body of the municipality;

              (3) In all municipalities six members shall be appointed by the chief elected officer of the municipality, with the consent of the majority of the governing body of the municipality;

              (4) In all municipalities which are not counties and not in a first class county with a charter form of government having a population in excess of nine hundred thousand, two members shall be appointed by the county of such municipality in the same manner as members are appointed in subdivision (3) of this subsection;

              (5) In a municipality which is a county with a charter form of government having a population in excess of nine hundred thousand, three members shall be appointed by the cities in the county which have tax increment financing districts in a manner in which the cities shall agree;

              (6) In a municipality which is located in the first class county with a charter form of government having a population in excess of nine hundred thousand, three members shall be appointed by the county of such municipality in the same manner as members are appointed in subdivision (3) of this subsection;

              (7) Effective January 1, 2008, in a municipality which is in a county under the authority of the East-West Gateway Council of Governments, except any municipality in any county of the first classification with more than ninety-three thousand eight hundred but fewer than ninety-three thousand nine hundred inhabitants, the municipality shall create a commission in the same manner as the commission for any county with a charter form of government and with more than one million inhabitants, such commission shall have twelve members with two such members appointed by the school boards whose districts are included in the county in a manner in which such school boards agree, with one such member to represent all other districts levying ad valorem taxes in a manner in which all such districts agree, six such members appointed either by the county executive or county commissioner, and three such members appointed by the cities in the county which have tax increment financing districts in a manner in which the cities shall agree;

              (8) Effective January 1, 2008, when any city, town, or village under the authority of the East-West Gateway Council of Governments desires to implement a tax increment financing project, such city, town, or village shall first obtain the permission of the county tax increment financing commission created in this subsection within which the city, town, or village is located. In the event such commission votes in opposition to the redevelopment project, such redevelopment project shall not be approved unless at least two-thirds of the governing body of the city, town, or village votes to approve such project;

              (9) At the option of the members appointed by the municipality, the members who are appointed by the school boards and other taxing districts may serve on the commission for a term to coincide with the length of time a redevelopment project, redevelopment plan or designation of a redevelopment area is considered for approval by the commission, or for a definite term pursuant to this subdivision. If the members representing school districts and other taxing districts are appointed for a term coinciding with the length of time a redevelopment project, plan or area is approved, such term shall terminate upon final approval of the project, plan or designation of the area by the governing body of the municipality. Thereafter the commission shall consist of the six members appointed by the municipality, except that members representing school boards and other taxing districts shall be appointed as provided in this section prior to any amendments to any redevelopment plans, redevelopment projects or designation of a redevelopment area. If any school district or other taxing jurisdiction fails to appoint members of the commission within thirty days of receipt of written notice of a proposed redevelopment plan, redevelopment project or designation of a redevelopment area, the remaining members may proceed to exercise the power of the commission. Of the members first appointed by the municipality, two shall be designated to serve for terms of two years, two shall be designated to serve for a term of three years and two shall be designated to serve for a term of four years from the date of such initial appointments. Thereafter, the members appointed by the municipality shall serve for a term of four years, except that all vacancies shall be filled for unexpired terms in the same manner as were the original appointments.

              3. The commission, subject to approval of the governing body of the municipality, may exercise the powers enumerated in sections 99.800 to 99.865, except final approval of plans, projects and designation of redevelopment areas. The commission shall hold public hearings and provide notice pursuant to sections 99.825 and 99.830. The commission shall vote on all proposed redevelopment plans, redevelopment projects and designations of redevelopment areas, and amendments thereto, within thirty days following completion of the hearing on any such plan, project or designation and shall make recommendations to the governing body within ninety days of the hearing referred to in section 99.825 concerning the adoption of or amendment to redevelopment plans and redevelopment projects and the designation of redevelopment areas. The requirements of subsection 2 of this section and this subsection shall not apply to redevelopment projects upon which the required hearings have been duly held prior to August 31, 1991.

 

              99.825. 1. Prior to the adoption of an ordinance proposing the designation of a redevelopment area, or approving a redevelopment plan or redevelopment project, the commission shall fix a time and place for a public hearing and notify each taxing district located wholly or partially within the boundaries of the proposed redevelopment area, plan or project. At the public hearing any interested person or affected taxing district may file with the commission written objections to, or comments on, and may be heard orally in respect to, any issues embodied in the notice. The commission shall hear and consider all protests, objections, comments and other evidence presented at the hearing. The hearing may be continued to another date without further notice other than a motion to be entered upon the minutes fixing the time and place of the subsequent hearing. Prior to the conclusion of the hearing, changes may be made in the redevelopment plan, redevelopment project, or redevelopment area, provided that each affected taxing district is given written notice of such changes at least seven days prior to the conclusion of the hearing. After the public hearing but prior to the adoption of an ordinance approving a redevelopment plan or redevelopment project, or designating a redevelopment area, changes may be made to the redevelopment plan, redevelopment projects or redevelopment areas without a further hearing, if such changes do not enlarge the exterior boundaries of the redevelopment area or areas, and do not substantially affect the general land uses established in the redevelopment plan or substantially change the nature of the redevelopment projects, provided that notice of such changes shall be given by mail to each affected taxing district and by publication in a newspaper of general circulation in the area of the proposed redevelopment not less than ten days prior to the adoption of the changes by ordinance. After the adoption of an ordinance approving a redevelopment plan or redevelopment project, or designating a redevelopment area, no ordinance shall be adopted altering the exterior boundaries, affecting the general land uses established pursuant to the redevelopment plan or changing the nature of the redevelopment project without complying with the procedures provided in this section pertaining to the initial approval of a redevelopment plan or redevelopment project and designation of a redevelopment area. Hearings with regard to a redevelopment project, redevelopment area, or redevelopment plan may be held simultaneously.

              2. Effective January 1, 2008, if, after concluding the hearing required under this section, the commission makes a recommendation under section 99.820 in opposition to a proposed redevelopment plan, redevelopment project, or designation of a redevelopment area, or any amendments thereto, a municipality desiring to approve such project, plan, designation, or amendments shall do so only upon a two-thirds majority vote of the governing body of such municipality.

              3. Tax incremental financing projects within an economic development area shall apply to and fund only the following infrastructure projects: highways, roads, streets, bridges, sewers, traffic control systems and devices, water distribution and supply systems, curbing, sidewalks and any other similar public improvements, but in no case shall it include buildings."; and

 

              Further amend said bill, Page 78, Section 1, Line 4, by inserting after all of said line the following: 

 

"[99.820. 1. A municipality may:

(1) By ordinance introduced in the governing body of the municipality within fourteen to ninety days from the completion of the hearing required in section 99.825, approve redevelopment plans and redevelopment projects, and designate redevelopment project areas pursuant to the notice and hearing requirements of sections 99.800 to 99.865. No redevelopment project shall be approved unless a redevelopment plan has been approved and a redevelopment area has been designated prior to or concurrently with the approval of such redevelopment project and the area selected for the redevelopment project shall include only those parcels of real property and improvements thereon directly and substantially benefited by the proposed redevelopment project improvements;

(2) Make and enter into all contracts necessary or incidental to the implementation and furtherance of its redevelopment plan or project;

(3) Pursuant to a redevelopment plan, subject to any constitutional limitations, acquire by purchase, donation, lease or, as part of a redevelopment project, eminent domain, own, convey, lease, mortgage, or dispose of, land and other property, real or personal, or rights or interests therein, and grant or acquire licenses, easements and options with respect thereto, all in the manner and at such price the municipality or the commission determines is reasonably necessary to achieve the objectives of the redevelopment plan. No conveyance, lease, mortgage, disposition of land or other property, acquired by the municipality, or agreement relating to the development of the property shall be made except upon the adoption of an ordinance by the governing body of the municipality. Each municipality or its commission shall establish written procedures relating to bids and proposals for implementation of the redevelopment projects. Furthermore, no conveyance, lease, mortgage, or other disposition of land or agreement relating to the development of property shall be made without making public disclosure of the terms of the disposition and all bids and proposals made in response to the municipality's request. Such procedures for obtaining such bids and proposals shall provide reasonable opportunity for any person to submit alternative proposals or bids;

(4) Within a redevelopment area, clear any area by demolition or removal of existing buildings and structures;

(5) Within a redevelopment area, renovate, rehabilitate, or construct any structure or building;

(6) Install, repair, construct, reconstruct, or relocate streets, utilities, and site improvements essential to the preparation of the redevelopment area for use in accordance with a redevelopment plan;

(7) Within a redevelopment area, fix, charge, and collect fees, rents, and other charges for the use of any building or property owned or leased by it or any part thereof, or facility therein;

(8) Accept grants, guarantees, and donations of property, labor, or other things of value from a public or private source for use within a redevelopment area;

(9) Acquire and construct public facilities within a redevelopment area;

(10) Incur redevelopment costs and issue obligations;

(11) Make payment in lieu of taxes, or a portion thereof, to taxing districts;

(12) Disburse surplus funds from the special allocation fund to taxing districts as follows:

(a) Such surplus payments in lieu of taxes shall be distributed to taxing districts within the redevelopment area which impose ad valorem taxes on a basis that is proportional to the current collections of revenue which each taxing district receives from real property in the redevelopment area;

(b) Surplus economic activity taxes shall be distributed to taxing districts in the redevelopment area which impose economic activity taxes, on a basis that is proportional to the amount of such economic activity taxes the taxing district would have received from the redevelopment area had tax increment financing not been adopted;

(c) Surplus revenues, other than payments in lieu of taxes and economic activity taxes, deposited in the special allocation fund, shall be distributed on a basis that is proportional to the total receipt of such other revenues in such account in the year prior to disbursement;

(13) If any member of the governing body of the municipality, a member of a commission established pursuant to subsection 2 of this section, or an employee or consultant of the municipality, involved in the planning and preparation of a redevelopment plan, or redevelopment project for a redevelopment area or proposed redevelopment area, owns or controls an interest, direct or indirect, in any property included in any redevelopment area, or proposed redevelopment area, which property is designated to be acquired or improved pursuant to a redevelopment project, he or she shall disclose the same in writing to the clerk of the municipality, and shall also so disclose the dates, terms, and conditions of any disposition of any such interest, which disclosures shall be acknowledged by the governing body of the municipality and entered upon the minutes books of the governing body of the municipality. If an individual holds such an interest, then that individual shall refrain from any further official involvement in regard to such redevelopment plan, redevelopment project or redevelopment area, from voting on any matter pertaining to such redevelopment plan, redevelopment project or redevelopment area, or communicating with other members concerning any matter pertaining to that redevelopment plan, redevelopment project or redevelopment area. Furthermore, no such member or employee shall acquire any interest, direct or indirect, in any property in a redevelopment area or proposed redevelopment area after either (a) such individual obtains knowledge of such plan or project, or (b) first public notice of such plan, project or area pursuant to section 99.830, whichever first occurs;

(14) Charge as a redevelopment cost the reasonable costs incurred by its clerk or other official in administering the redevelopment project. The charge for the clerk's or other official's costs shall be determined by the municipality based on a recommendation from the commission, created pursuant to this section.

2. Prior to adoption of an ordinance approving the designation of a redevelopment area or approving a redevelopment plan or redevelopment project, the municipality shall create a commission of nine persons if the municipality is a county or a city not within a county and not a first class county with a charter form of government with a population in excess of nine hundred thousand, and eleven persons if the municipality is not a county and not in a first class county with a charter form of government having a population of more than nine hundred thousand, and twelve persons if the municipality is located in or is a first class county with a charter form of government having a population of more than nine hundred thousand, to be appointed as follows:

(1) In all municipalities two members shall be appointed by the school boards whose districts are included within the redevelopment plan or redevelopment area. Such members shall be appointed in any manner agreed upon by the affected districts;

(2) In all municipalities one member shall be appointed, in any manner agreed upon by the affected districts, to represent all other districts levying ad valorem taxes within the area selected for a redevelopment project or the redevelopment area, excluding representatives of the governing body of the municipality;

(3) In all municipalities six members shall be appointed by the chief elected officer of the municipality, with the consent of the majority of the governing body of the municipality;

(4) In all municipalities which are not counties and not in a first class county with a charter form of government having a population in excess of nine hundred thousand, two members shall be appointed by the county of such municipality in the same manner as members are appointed in subdivision (3) of this subsection;

(5) In a municipality which is a county with a charter form of government having a population in excess of nine hundred thousand, three members shall be appointed by the cities in the county which have tax increment financing districts in a manner in which the cities shall agree;

(6) In a municipality which is located in the first class county with a charter form of government having a population in excess of nine hundred thousand, three members shall be appointed by the county of such municipality in the same manner as members are appointed in subdivision (3) of this subsection;

(7) In a municipality which is in a county under the authority of the East-West Gateway Council of Governments, except any municipality in any county of the first classification with more than ninety-three thousand eight hundred but fewer than ninety-three thousand nine hundred inhabitants, the municipality shall create a commission in the same manner as the commission for a first class county with a charter form of government having a population of more than nine hundred thousand, such commission shall have twelve members with two such members appointed by the school boards whose districts are included in the county in a manner in which such school boards agree, with one such member to represent all other districts levying ad valorem taxes in a manner in which all such districts agree, three such members appointed either by the county executive or county commissioner, and six such members appointed by the cities in the county which have tax increment financing districts in a manner in which the cities shall agree;

(8) When any city, town, or village under the authority of the East-West Gateway Council of Governments desires to implement a tax increment financing project, such city, town, or village shall first obtain the permission of the county tax increment financing commission created in this subsection within which the city, town, or village is located;

(9) At the option of the members appointed by the municipality, the members who are appointed by the school boards and other taxing districts may serve on the commission for a term to coincide with the length of time a redevelopment project, redevelopment plan or designation of a redevelopment area is considered for approval by the commission, or for a definite term pursuant to this subdivision. If the members representing school districts and other taxing districts are appointed for a term coinciding with the length of time a redevelopment project, plan or area is approved, such term shall terminate upon final approval of the project, plan or designation of the area by the governing body of the municipality. Thereafter the commission shall consist of the six members appointed by the municipality, except that members representing school boards and other taxing districts shall be appointed as provided in this section prior to any amendments to any redevelopment plans, redevelopment projects or designation of a redevelopment area. If any school district or other taxing jurisdiction fails to appoint members of the commission within thirty days of receipt of written notice of a proposed redevelopment plan, redevelopment project or designation of a redevelopment area, the remaining members may proceed to exercise the power of the commission. Of the members first appointed by the municipality, two shall be designated to serve for terms of two years, two shall be designated to serve for a term of three years and two shall be designated to serve for a term of four years from the date of such initial appointments. Thereafter, the members appointed by the municipality shall serve for a term of four years, except that all vacancies shall be filled for unexpired terms in the same manner as were the original appointments.

3. The commission, subject to approval of the governing body of the municipality, may exercise the powers enumerated in sections 99.800 to 99.865, except final approval of plans, projects and designation of redevelopment areas. The commission shall hold public hearings and provide notice pursuant to sections 99.825 and 99.830. The commission shall vote on all proposed redevelopment plans, redevelopment projects and designations of redevelopment areas, and amendments thereto, within thirty days following completion of the hearing on any such plan, project or designation and shall make recommendations to the governing body within ninety days of the hearing referred to in section 99.825 concerning the adoption of or amendment to redevelopment plans and redevelopment projects and the designation of redevelopment areas. The requirements of subsection 2 of this section and this subsection shall not apply to redevelopment projects upon which the required hearings have been duly held prior to August 31, 1991.]

 

[99.825. 1. Prior to the adoption of an ordinance proposing the designation of a redevelopment area, or approving a redevelopment plan or redevelopment project, the commission shall fix a time and place for a public hearing and notify each taxing district located wholly or partially within the boundaries of the proposed redevelopment area, plan or project. At the public hearing any interested person or affected taxing district may file with the commission written objections to, or comments on, and may be heard orally in respect to, any issues embodied in the notice. The commission shall hear and consider all protests, objections, comments and other evidence presented at the hearing. The hearing may be continued to another date without further notice other than a motion to be entered upon the minutes fixing the time and place of the subsequent hearing. Prior to the conclusion of the hearing, changes may be made in the redevelopment plan, redevelopment project, or redevelopment area, provided that each affected taxing district is given written notice of such changes at least seven days prior to the conclusion of the hearing. After the public hearing but prior to the adoption of an ordinance approving a redevelopment plan or redevelopment project, or designating a redevelopment area, changes may be made to the redevelopment plan, redevelopment projects or redevelopment areas without a further hearing, if such changes do not enlarge the exterior boundaries of the redevelopment area or areas, and do not substantially affect the general land uses established in the redevelopment plan or substantially change the nature of the redevelopment projects, provided that notice of such changes shall be given by mail to each affected taxing district and by publication in a newspaper of general circulation in the area of the proposed redevelopment not less than ten days prior to the adoption of the changes by ordinance. After the adoption of an ordinance approving a redevelopment plan or redevelopment project, or designating a redevelopment area, no ordinance shall be adopted altering the exterior boundaries, affecting the general land uses established pursuant to the redevelopment plan or changing the nature of the redevelopment project without complying with the procedures provided in this section pertaining to the initial approval of a redevelopment plan or redevelopment project and designation of a redevelopment area. Hearings with regard to a redevelopment project, redevelopment area, or redevelopment plan may be held simultaneously.

2. If, after concluding the hearing required under this section, the commission makes a recommendation under section 99.820 in opposition to a proposed redevelopment plan, redevelopment project, or designation of a redevelopment area, or any amendments thereto, a municipality desiring to approve such project, plan, designation, or amendments shall do so only upon a two-thirds majority vote of the governing body of such municipality.

3. Tax incremental financing projects within an economic development area shall apply to and fund only the following infrastructure projects: highways, roads, streets, bridges, sewers, traffic control systems and devices, water distribution and supply systems, curbing, sidewalks and any other similar public improvements, but in no case shall it include buildings.]"; and

 

              Further amend said title, enacting clause and intersectional references accordingly.

 

            On motion of Representative Bearden, House Amendment No. 1 was adopted.

 

            Representative Sutherland offered House Amendment No. 2.

 

House Amendment No. 2

 

AMEND House Committee Substitute for Senate Bill No. 582, Section 67.1360, Page 8, Lines 92 and 93, by deleting all of said lines and inserting in lieu thereof the following:

 

              "attendance for school year 2006 between one thousand nine hundred and two thousand;"; and

 

              Further amend said bill, Section 135.010, Pages 29 to 31, by deleting all of said section; and

 

              Further amend said bill, Section 135.030, Page 32, Lines 9 to 15, by deleting all of said lines and inserting in lieu thereof the following:

 

              "shall be the sum of twenty-seven thousand five hundred dollars."; and

 

              Further amend said bill, section, and page, Lines 28 to 33, by deleting all of said lines and inserting in lieu thereof the following:

 

              "fourteen thousand three hundred dollars."; and

 

              Further amend said bill, Section 137.106, Pages 36 to 43, by removing all of said section from the bill; and

 

              Further amend said bill, Section 144.055, Page 71, Line 8, by inserting after the word, "RSMo" the following:

 

              ", and such transaction is certified for sales tax exemption by the department of economic development"; and

 

              Further amend said bill, Section 320.093, Page 77, Line 40, by deleting the number, "2011" and inserting in lieu thereof the number, "2010"; and

 

              Further amend said bill by amending the title, enacting clause, and intersectional references accordingly.

 

            On motion of Representative Sutherland, House Amendment No. 2 was adopted.

 

            Representative Sutherland offered House Amendment No. 3.

 

House Amendment No. 3

 

AMEND House Committee Substitute for Senate Bill No. 582, Section 135.090, Page 34, Line 38, by inserting after all of said section, the following:

 

              "135.327. 1. As used in this section, the following terms shall mean:

              (1) "CASA", an entity which receives funding from the court-appointed special advocate fund established under section 476.777, RSMo, including an association based in this state, affiliated with a national association, organized to provide support to entities receiving funding from the court appointed special advocate fund;

              (2) "Child advocacy centers", the regional child assessment centers listed in subsection 2 of section 210.001, RSMo;

              (3) "Contribution", amount of donation to qualified agency;

              (4) "Crisis care center", entities contracted with this state which provide temporary care for children whose age ranges from birth through seventeen years of age whose parents or guardian are experiencing an unexpected and unstable or serious condition that requires immediate action resulting in short term care, usually three to five continuous, uninterrupted days, for children who may be at risk for child abuse, neglect, or in an emergency situation;

              (5) "Department", the department of revenue;

              (6) "Director", the director of the department of revenue;

              (7) "Qualified agency", CASA, child advocacy centers, or a crisis care center;

              (8) "Tax liability", the tax due under chapter 143, RSMo, other than taxes withheld under sections 143.191 to 143.265, RSMo.

              2. Any person residing in this state who legally adopts a special needs child on or after January 1, 1988, and before January 1, 2000, shall be eligible to receive a tax credit of up to ten thousand dollars for nonrecurring adoption expenses for each child adopted that may be applied to taxes due under chapter 143, RSMo. Any business entity providing funds to an employee to enable that employee to legally adopt a special needs child shall be eligible to receive a tax credit of up to ten thousand dollars for nonrecurring adoption expenses for each child adopted that may be applied to taxes due under such business entity's state tax liability, except that only one ten thousand dollar credit is available for each special needs child that is adopted.

              3. Any person residing in this state who proceeds in good faith with the adoption of a special needs child on or after January 1, 2000, shall be eligible to receive a tax credit of up to ten thousand dollars for nonrecurring adoption expenses for each child that may be applied to taxes due under chapter 143, RSMo; provided, however, that beginning on or after July 1, 2004, two million dollars of the tax credits allowed shall be allocated for the adoption of special needs children who are residents or wards of residents of this state at the time the adoption is initiated. Any business entity providing funds to an employee to enable that employee to proceed in good faith with the adoption of a special needs child shall be eligible to receive a tax credit of up to ten thousand dollars for nonrecurring adoption expenses for each child that may be applied to taxes due under such business entity's state tax liability, except that only one ten thousand dollar credit is available for each special needs child that is adopted.

              4. Individuals and business entities may claim a tax credit for their total nonrecurring adoption expenses in each year that the expenses are incurred. A claim for fifty percent of the credit shall be allowed when the child is placed in the home. A claim for the remaining fifty percent shall be allowed when the adoption is final. The total of these tax credits shall not exceed the maximum limit of ten thousand dollars per child. The cumulative amount of tax credits which may be claimed by taxpayers claiming the credit for nonrecurring adoption expenses in any one fiscal year prior to July 1, 2004, shall not exceed two million dollars. The cumulative amount of tax credits that may be claimed by taxpayers claiming the credit for nonrecurring adoption expenses shall not be [less] more than four million dollars but may be increased by appropriation in any [one] fiscal year beginning on or after July 1, 2004; provided, however, that by December thirty-first following each July, if less than two million dollars in credits have been issued for adoption of special needs children who are not residents or wards of residents of this state at the time the adoption is initiated, the remaining amount of the cap shall be available for the adoption of special needs children who are residents or wards of residents of this state at the time the adoption is initiated. For all fiscal years beginning on or after July 1, 2006, applications to claim the adoption tax credit for special needs children who are residents or wards of residents of this state at the time the adoption is initiated shall be filed between July first and April fifteenth of each fiscal year. For all fiscal years beginning on or after July 1, 2006, applications to claim the adoption tax credit for special needs children who are not residents or wards of residents of this state at the time the adoption is initiated shall be filed between July first and December thirty-first of each fiscal year.

              5. Notwithstanding any provision of law to the contrary, any individual or business entity may assign, transfer or sell tax credits allowed in this section. Any sale of tax credits claimed pursuant to this section shall be at a discount rate of seventy-five percent or greater of the amount sold.

               6. The director of revenue shall establish a procedure by which, for each fiscal year, the cumulative amount of tax credits authorized in this section is equally apportioned among all taxpayers within the two categories specified in subsection 3 of this section claiming the credit in that fiscal year. To the maximum extent possible, the director of revenue shall establish the procedure described in this subsection in such a manner as to ensure that taxpayers within each category can claim all the tax credits possible up to the cumulative amount of tax credits available for the fiscal year.

              7. For all tax years beginning on or after January 1, 2006, a tax credit may be claimed in an amount equal to up to fifty percent of a verified contribution to a qualified agency and shall be named the children in crisis tax credit. The minimum amount of any tax credit issued shall not be less than fifty dollars and shall be applied to taxes due under chapter 143, RSMo, excluding sections 143.191 to 143.265, RSMo. A contribution verification shall be issued to the taxpayer by the agency receiving the contribution. Such contribution verification shall include the taxpayer's name, Social Security number, amount of tax credit, amount of contribution, the name and address of the agency receiving the credit, and the date the contribution was made. The tax credit provided under this subsection shall be initially filed [in] for the year in which the verified contribution is made.

              8. The cumulative amount of the tax credits redeemed shall not exceed the unclaimed portion of the resident adoption category allocation as described in this section. The director of revenue shall determine the unclaimed portion available. The amount available shall be equally divided among the [agencies meeting the definition of qualified agency] three qualified agencies: CASA, child advocacy centers, or crisis care centers to be used towards tax credits issued. In the event tax credits claimed under one agency do not total the allocated amount for that agency, the unused portion for that agency will be made available to the remaining agencies [as needed] equally. In the event the total amount of tax credits claimed for any one agency exceeds the amount available for that agency, the amount redeemed shall and will be apportioned equally to all eligible taxpayers claiming the credit under that agency. After all children in crisis tax credits have been claimed, any remaining unclaimed portion of the reserved allocation for adoptions of special needs children who are residents or wards of residents of this state shall then be made available for adoption tax credit claims of special needs children who are not residents or wards of residents of this state at the time the adoption is initiated.

              9. Prior to December thirty-first of each year, the entities listed under the definition of qualified agency shall apply to the department of social services in order to verify their qualified agency status. Upon a determination that the agency is eligible to be a qualified agency, the department of social services shall provide a letter of eligibility to such agency. No later than February first of each year, the department of social services shall provide a list of qualified agencies to the department of revenue. All tax credit applications to claim the children in crisis tax credit shall be filed between July first and April fifteenth of each fiscal year. A taxpayer shall apply for the children in crisis tax credit by attaching a copy of the contribution verification provided by a qualified agency to such taxpayer's income tax return.

              10. The tax credits provided under this section shall be subject to the provisions of section 135.333.

              11. (1) In the event a credit denial, due to lack of available funds, causes a balance-due notice to be generated by the department of revenue, or any other redeeming agency, the taxpayer will not be held liable for any penalty or interest, provided the balance is paid, or approved payment arrangements have been made, within sixty days from the notice of denial.

              (2) In the event the balance is not paid within sixty days from the notice of denial, the remaining balance shall be due and payable under the provisions of chapter 143, RSMo.

              12. The director shall calculate the level of appropriation necessary to issue all tax credits for nonresident special needs adoptions applied for under this section and provide such calculation to the speaker of the house of representatives, the president pro tempore of the senate, and the director of the division of budget and planning in the office of administration by January thirty-first of each year.

              13. The department may promulgate such rules or regulations as are necessary to administer the provisions of this section. Any rule or portion of a rule, as that term is defined in section 536.010, RSMo, that is created under the authority delegated in this section shall become effective only if it complies with and is subject to all of the provisions of chapter 536, RSMo, and, if applicable, section 536.028, RSMo. This section and chapter 536, RSMo, are nonseverable and if any of the powers vested with the general assembly pursuant to chapter 536, RSMo, to review, to delay the effective date, or to disapprove and annul a rule are subsequently held unconstitutional, then the grant of rulemaking authority and any rule proposed or adopted after August 28, 2006, shall be invalid and void.

              14. Pursuant to section 23.253, RSMo, of the Missouri sunset act:

              (1) The provisions of the new program authorized under subsections 7 to 12 of this section shall automatically sunset six years after August 28, 2006, unless reauthorized by an act of the general assembly; and

              (2) If such program is reauthorized, the program authorized under this section shall automatically sunset twelve years after the effective date of the reauthorization of this section; and

              (3) This section shall terminate on September first of the calendar year immediately following the calendar year in which the program authorized under this section is sunset."; and

 

              Further amend said bill, Section 135.610, Page 36, Line 66, by inserting after all of said section, the following:

 

              "135.1150. 1. This section shall be known and may be cited as the "Residential Treatment Agency Tax Credit Act".

              2. As used in this section, the following terms mean:

              (1) "Certificate", a tax credit certificate issued under this section;

              (2) "Department", the Missouri department of social services;

              (3) "Eligible [monetary] donation", donations received from a taxpayer by an agency that are used solely to provide direct care services to children who are residents of this state. Eligible donations may include cash, publicly traded stocks and bonds, and real estate that will be valued and documented according to rules promulgated by the department of social services. For purposes of this section, "direct care services" include but are not limited to increasing the quality of care and service for children through improved employee compensation and training;

              (4) "Qualified residential treatment agency" or "agency", a residential care facility that is licensed under section 210.484, RSMo, accredited by the Council on Accreditation (COA), the Joint Commission on Accreditation of Healthcare Organizations (JCAHO), or the Commission on Accreditation of Rehabilitation Facilities (CARF), and is under contract with the Missouri department of social services to provide treatment services for children who are residents or wards of residents of this state, and that receives eligible [monetary] donations. Any agency that operates more than one facility or at more than one location shall be eligible for the tax credit under this section only for any eligible [monetary donations] donation made to facilities or locations of the agency which are licensed and accredited;

              (5) "Taxpayer", any of the following individuals or entities who make an eligible [monetary donations] donation to an agency:

              (a) A person, firm, partner in a firm, corporation, or a shareholder in an S corporation doing business in the state of Missouri and subject to the state income tax imposed in chapter 143, RSMo;

              (b) A corporation subject to the annual corporation franchise tax imposed in chapter 147, RSMo;

              (c) An insurance company paying an annual tax on its gross premium receipts in this state;

              (d) Any other financial institution paying taxes to the state of Missouri or any political subdivision of this state under chapter 148, RSMo;

              (e) An individual subject to the state income tax imposed in chapter 143, RSMo.

              3. For all taxable years beginning on or after January 1, 2007, any taxpayer shall be allowed a credit against the taxes otherwise due under chapter 147, 148, or 143, RSMo, excluding withholding tax imposed by sections 143.191 to 143.265, RSMo, in an amount equal to fifty percent of the amount of an eligible [monetary] donation, subject to the restrictions in this section. The amount of the tax credit claimed shall not exceed the amount of the taxpayer's state income tax liability in the tax year for which the credit is claimed. Any amount of credit that the taxpayer is prohibited by this section from claiming in a tax year shall not be refundable, but may be carried forward to any of the taxpayer's four subsequent taxable years.

              4. To claim the credit authorized in this section, an agency may submit to the department an application for the tax credit authorized by this section on behalf of taxpayers. The department shall verify that the agency has submitted the following items accurately and completely:

              (1) A valid application in the form and format required by the department;

              (2) A statement attesting to the eligible [monetary] donation received, which shall include the name and taxpayer identification number of the individual making the eligible [monetary] donation, the amount of the eligible [monetary] donation, and the date the eligible [monetary] donation was received by the agency; and

              (3) Payment from the agency equal to the value of the tax credit for which application is made.

 

If the agency applying for the tax credit meets all criteria required by this subsection, the department shall issue a certificate in the appropriate amount.

              5. An agency may apply for tax credits in an aggregate amount that does not exceed forty percent of the payments made by the department to the agency in the preceding twelve months.

              6. Tax credits issued under this section may be assigned, transferred, sold, or otherwise conveyed, and the new owner of the tax credit shall have the same rights in the credit as the taxpayer. Whenever a certificate is assigned, transferred, sold, or otherwise conveyed, a notarized endorsement shall be filed with the department specifying the name and address of the new owner of the tax credit or the value of the credit.

              7. The department shall promulgate rules to implement the provisions of this section. Any rule or portion of a rule, as that term is defined in section 536.010, RSMo, that is created under the authority delegated in this section shall become effective only if it complies with and is subject to all of the provisions of chapter 536, RSMo, and, if applicable, section 536.028, RSMo. This section and chapter 536, RSMo, are nonseverable and if any of the powers vested with the general assembly pursuant to chapter 536, RSMo, to review, to delay the effective date, or to disapprove and annul a rule are subsequently held unconstitutional, then the grant of rulemaking authority and any rule proposed or adopted after August 28, 2006, shall be invalid and void.

              8. Under section 23.253, RSMo, of the Missouri sunset act:

              (1) The provisions of the new program authorized under this section shall automatically sunset six years after August 28, 2006, unless reauthorized by an act of the general assembly; and

              (2) If such program is reauthorized, the program authorized under this section shall automatically sunset twelve years after the effective date of the reauthorization of this section; and

              (3) This section shall terminate on September first of the calendar year immediately following the calendar year in which the program authorized under this section is sunset.

 

              Section B. Because immediate action is necessary to ensure the appropriate allocation of the tax credits under the children in crisis tax credit program, the repeal and reenactment of section A of this act is deemed necessary for the immediate preservation of the public health, welfare, peace and safety, and is hereby declared to be an emergency act within the meaning of the constitution, and the repeal and reenactment of section A of this act shall be in full force and effect upon its passage and approval."; and

 

              Further amend said bill by amending the title, enacting clause, and intersectional references accordingly.

 

            On motion of Representative Sutherland, House Amendment No. 3 was adopted.

 

            Representative Cooper (120) offered House Amendment No. 4.

 

 


House Amendment No. 4

 

AMEND House Committee Substitute for Senate Bill No. 582, Page 1, In the Title, Line 8, by inserting after "RSMo" the following:

 

              "and sections 143.006, 144.054, 144.605, 147.010, and 620.1878 as truly agreed and finally passed in Senate Substitute for Senate Committee Substitute for House Committee Substitute for House Bill 327, Ninety-fourth General Assembly, First Regular Session,"; and

 

              Further amend said bill, Section A, Page 2, Line 6, by inserting after "RSMo" the following:

 

              "and sections 143.006, 144.054, 144.605, 147.010, and 620.1878 as truly agreed and finally passed in Senate Substitute for Senate Committee Substitute for House Committee Substitute for House Bill 327, Ninety-fourth General Assembly, First Regular Session,"; and

 

              Further amend said bill, Section 320.093, Page 78, Line 51, by inserting after all of said line the following:

 

"[620.1878. For the purposes of sections 620.1875 to 620.1890, the following terms shall mean:

(1) "Approval", a document submitted by the department to the qualified company that states the benefits that may be provided by this program;

(2) "Average wage", the new payroll divided by the number of new jobs;

[(2)] (3) "Commencement of operations", the starting date for the qualified company's first new employee, which must be no later than twelve months from the date of the [proposal] approval;

[(3)] (4) "County average wage", the average wages in each county as determined by the department for the most recently completed full calendar year. However, if the computed county average wage is above the statewide average wage, the statewide average wage shall be deemed the county average wage for such county for the purpose of determining eligibility. The department shall publish the county average wage for each county at least annually. Notwithstanding the provisions of this subdivision to the contrary, for any qualified company that in conjunction with their project is relocating employees from a Missouri county with a higher county average wage, the company shall obtain the endorsement of the governing body of the community from which jobs are being relocated or the county average wage for their project shall be the county average wage for the county from which the employees are being relocated;

[(4)] (5) "Department", the Missouri department of economic development;

[(5)] (6) "Director", the director of the department of economic development;

[(6)] (7) "Employee", a person employed by a qualified company on a full-time basis, who receives an annual salary equal to or less than the average salary for the county in which the employee is employed or deemed to be employed;

[(7) "Full-time equivalent employees", employees of the qualified company converted to reflect an equivalent of the number of full-time, year-round employees. The method for converting part-time and seasonal employees into an equivalent number of full-time, year-round employees shall be published in a rule promulgated by the department as authorized in section 620.1884;]

(8) "Full-time[, year-round] employee", an employee of the qualified company that [works] is scheduled to work an average of at least thirty-five hours per week for a twelve-month period, and one for which the qualified company offers health insurance and pays at least fifty percent of such insurance premiums;

(9) "High-impact project", a qualified company that, within two years from commencement of operations, creates one hundred or more new jobs;

(10) "Local incentives", the present value of the dollar amount of direct benefit received by a qualified company for a project facility from one or more local political subdivisions, but shall not include loans or other funds provided to the qualified company that must be repaid by the qualified company to the political subdivision;

(11) "NAICS", the 1997 edition of the North American Industry Classification System as prepared by the Executive Office of the President, Office of Management and Budget. Any NAICS sector, subsector, industry group or industry identified in this section shall include its corresponding classification in subsequent federal industry classification systems;

(12) "New direct local revenue", the present value of the dollar amount of direct net new tax revenues of the local political subdivisions likely to be produced by the project over a ten-year period as calculated by the department, excluding local earnings tax, and net new utility revenues, provided the local incentives include a discount or other direct incentives from utilities owned or operated by the political subdivision;

(13) "New investment", the purchase or leasing of new tangible assets to be placed in operation at the project facility, which will be directly related to the new jobs;

(14) "New job", the number of full-time[, year-round] employees located at the project facility that exceeds the project facility base employment less any decrease in the number of full-time [equivalent] employees at related facilities below the related facility base employment. No job that was created prior to the date of the notice of intent shall be deemed a new job;

(15) "New payroll", [the amount of wages paid by a qualified company to employees in new jobs] the amount of taxable wages of full-time employees, excluding owners, located at the project facility that exceeds the project facility base payroll. If full-time employment at related facilities is below the related facility base employment, any decrease in payroll for full-time employees at the related facilities below that related facility base payroll shall also be subtracted to determine new payroll;

(16) "Notice of intent", a form developed by the department, completed by the qualified company and submitted to the department which states the qualified company's intent to hire new jobs and request benefits under this program;

(17) "Percent of local incentives", the amount of local incentives divided by the amount of new direct local revenue;

(18) "Program", the Missouri quality jobs program provided in sections 620.1875 to 620.1890;

(19) "Project facility", the building used by a qualified company at which the new jobs and new investment will be located. A project facility may include separate buildings that are located within one mile of each other such that their purpose and operations are interrelated;

(20) "Project facility base employment", the greater of the number of full-time employees located at the project facility on the date the notice of intent or for the twelve-month period prior to the date of the [proposal] notice of intent, the average number of full-time [equivalent] employees located at the project facility. In the event the project facility has not been in operation for a full twelve-month period, [project facility base employment is] the average number of full-time [equivalent] employees for the number of months the project facility has been in operation prior to the date of the [proposal] notice of intent;

(21) "Project facility base payroll", the total amount of taxable wages paid by the qualified company to full-time employees of the qualified company located at the project facility in the twelve months prior to the notice of intent, not including the payroll of the owners of the qualified company unless the qualified company is participating in an employee stock ownership plan. For purposes of calculating the benefits under this program, the amount of base payroll shall increase each year based on an appropriate measure, as determined by the department;

(22) "Project period", the time period that the benefits are provided to a qualified company;

[(22) "Proposal", a document submitted by the department to the qualified company that states the benefits that may be provided by this program. The effective date of such proposal cannot be prior to the commencement of operations. The proposal shall not offer benefits regarding any jobs created prior to its effective date unless the proposal is for a job retention project;]

(23) "Qualified company", a firm, partnership, joint venture, association, private or public corporation whether organized for profit or not, or headquarters of such entity registered to do business in Missouri that is the owner or operator of a project facility, offers health insurance to all full-time employees of all facilities located in this state, and pays at least fifty percent of such insurance premiums. For the purposes of sections 620.1875 to 620.1890, the term "qualified company" shall not include:

(a) Gambling establishments (NAICS industry group 7132);

(b) Retail trade establishments (NAICS sectors 44 and 45);

(c) Food and drinking places (NAICS subsector 722);

(d) [Utilities regulated by the Missouri public service commission] Public utilities (NAICS 221 including water and sewer services);

(e) Any company that is delinquent in the payment of any nonprotested taxes or any other amounts due the state or federal government or any other political subdivision of this state; [or]

(f) Any company that has filed for or has publicly announced its intention to file for bankruptcy protection;

(g) Educational services (NAIC sector 61);

(h) Religious organizations (NAIC industry group 8131); or

(i) Public administration (NAIC sector 92).

 

Notwithstanding any provision of this section to the contrary, the headquarters or administrative offices of an otherwise excluded business may qualify for benefits if the offices serve a multistate territory. In the event a national, state, or regional headquarters operation is not the predominant activity of a project facility, the new jobs and investment of such headquarters operation is considered eligible for benefits under this section if the other requirements are satisfied;

(24) "Related company" means:

(a) A corporation, partnership, trust, or association controlled by the qualified company;

(b) An individual, corporation, partnership, trust, or association in control of the qualified company; or

(c) Corporations, partnerships, trusts or associations controlled by an individual, corporation, partnership, trust or association in control of the qualified company. As used in this subdivision, ["]control of a corporation["] shall mean ownership, directly or indirectly, of stock possessing at least fifty percent of the total combined voting power of all classes of stock entitled to vote, ["]control of a partnership or association["] shall mean ownership of at least fifty percent of the capital or profits interest in such partnership or association, ["]control of a trust["] shall mean ownership, directly or indirectly, of at least fifty percent of the beneficial interest in the principal or income of such trust, and ownership shall be determined as provided in Section 318 of the Internal Revenue Code of 1986, as amended;

(25) "Related facility", a facility operated by the qualified company or a related company located in this state that is directly related to the operations of the project facility;

(26) "Related facility base employment", the greater of the number of full-time employees located at all related facilities on the date of the notice of intent or for the twelve-month period prior to the date of the [proposal] notice of intent, the average number of full-time [equivalent] employees located at all related facilities of the qualified company or a related company located in this state;

(27) "Related facility base payroll", the total amount of taxable wages paid by the qualified company to full-time employees of the qualified company located at a related facility in the twelve months prior to the filing of the notice of intent, not including the payroll of the owners of the qualified company unless the qualified company is participating in an employee stock ownership plan. For purposes of calculating the benefits under this program, the amount of related facility base payroll shall increase each year based on an appropriate measure, as determined by the department;

(28) "Rural area", a county in Missouri with a population less than seventy-five thousand or that does not contain an individual city with a population greater than fifty thousand according to the most recent federal decennial census;

[(28)] (29) "Small and expanding business project", a qualified company that within two years of the date of the [proposal] approval creates a minimum of twenty new jobs if the project facility is located in a rural area or a minimum of forty new jobs if the project facility is not located in a rural area and creates fewer than one hundred new jobs regardless of the location of the project facility;

[(29)] (30) "Tax credits", tax credits issued by the department to offset the state income taxes imposed by [chapter] chapters 143 and 148, RSMo, or which may be sold or refunded as provided for in this program;

[(30)] (31) "Technology business project", a qualified company that within two years of the date of the [proposal] approval creates a minimum of ten new jobs [with at least seventy-five percent of the new jobs directly] involved in the operations of a technology company as determined by a regulation promulgated by the department under the provisions of section 620.1884 [and] or classified by NAICS codes; or which researches, develops, or manufactures power system technology for: aerospace; space; defense; hybrid vehicles; or implantable or wearable medical devices;

[(31)] (32) "Withholding tax", the state tax imposed by sections 143.191 to 143.265, RSMo. For purposes of this program, the withholding tax shall be computed using a schedule as determined by the department based on average wages.]

 

              620.1878. For the purposes of sections 620.1875 to 620.1890, the following terms shall mean:

              (1) "Approval", a document submitted by the department to the qualified company that states the benefits that may be provided by this program;

              (2) "Average wage", the new payroll divided by the number of new jobs;

              [(2)] (3) "Commencement of operations", the starting date for the qualified company's first new employee, which must be no later than twelve months from the date of the [proposal] approval;

              [(3)] (4) "County average wage", the average wages in each county as determined by the department for the most recently completed full calendar year. However, if the computed county average wage is above the statewide average wage, the statewide average wage shall be deemed the county average wage for such county for the purpose of determining eligibility. The department shall publish the county average wage for each county at least annually. Notwithstanding the provisions of this subdivision to the contrary, for any qualified company that in conjunction with their project is relocating employees from a Missouri county with a higher county average wage, the company shall obtain the endorsement of the governing body of the community from which jobs are being relocated or the county average wage for their project shall be the county average wage for the county from which the employees are being relocated;

              [(4)] (5) "Department", the Missouri department of economic development;

              [(5)] (6) "Director", the director of the department of economic development;

              [(6)] (7) "Employee", a person employed by a qualified company;

              [(7) "Full-time equivalent employees", employees of the qualified company converted to reflect an equivalent of the number of full-time, year-round employees. The method for converting part-time and seasonal employees into an equivalent number of full-time, year-round employees shall be published in a rule promulgated by the department as authorized in section 620.1884;]

              (8) "Full-time[, year-round] employee", an employee of the qualified company that [works] is scheduled to work an average of at least thirty-five hours per week for a twelve-month period, and one for which the qualified company offers health insurance and pays at least fifty percent of such insurance premiums;

              (9) "High-impact project", a qualified company that, within two years from commencement of operations, creates one hundred or more new jobs;

              (10) "Local incentives", the present value of the dollar amount of direct benefit received by a qualified company for a project facility from one or more local political subdivisions, but shall not include loans or other funds provided to the qualified company that must be repaid by the qualified company to the political subdivision;

              (11) "NAICS", the 1997 edition of the North American Industry Classification System as prepared by the Executive Office of the President, Office of Management and Budget. Any NAICS sector, subsector, industry group or industry identified in this section shall include its corresponding classification in subsequent federal industry classification systems;

              (12) "New direct local revenue", the present value of the dollar amount of direct net new tax revenues of the local political subdivisions likely to be produced by the project over a ten-year period as calculated by the department, excluding local earnings tax, and net new utility revenues, provided the local incentives include a discount or other direct incentives from utilities owned or operated by the political subdivision;

              (13) "New investment", the purchase or leasing of new tangible assets to be placed in operation at the project facility, which will be directly related to the new jobs;

              (14) "New job", the number of full-time[, year-round] employees located at the project facility that exceeds the project facility base employment less any decrease in the number of full-time [equivalent] employees at related facilities below the related facility base employment. No job that was created prior to the date of the notice of intent shall be deemed a new job;

              (15) "New payroll", [the amount of wages paid by a qualified company to employees in new jobs] the amount of taxable wages of full-time employees, excluding owners, located at the project facility that exceeds the project facility base payroll. If full-time employment at related facilities is below the related facility base employment, any decrease in payroll for full-time employees at the related facilities below that related facility base payroll shall also be subtracted to determine new payroll;

              (16) "Notice of intent", a form developed by the department, completed by the qualified company and submitted to the department which states the qualified company's intent to hire new jobs and request benefits under this program;

              (17) "Percent of local incentives", the amount of local incentives divided by the amount of new direct local revenue;

              (18) "Program", the Missouri quality jobs program provided in sections 620.1875 to 620.1890;

              (19) "Project facility", the building used by a qualified company at which the new jobs and new investment will be located. A project facility may include separate buildings that are located within one mile of each other such that their purpose and operations are interrelated;

              (20) "Project facility base employment", the greater of the number of full-time employees located at the project facility on the date the notice of intent or for the twelve-month period prior to the date of the [proposal] notice of intent, the average number of full-time [equivalent] employees located at the project facility. In the event the project facility has not been in operation for a full twelve-month period, [project facility base employment is] the average number of full-time [equivalent] employees for the number of months the project facility has been in operation prior to the date of the [proposal] notice of intent;

              (21) "Project facility base payroll", the total amount of taxable wages paid by the qualified company to full-time employees of the qualified company located at the project facility in the twelve months prior to the notice of intent, not including the payroll of the owners of the qualified company unless the qualified company is participating in an employee stock ownership plan. For purposes of calculating the benefits under this program, the amount of base payroll shall increase each year based on an appropriate measure, as determined by the department;

              (22) "Project period", the time period that the benefits are provided to a qualified company;

              [(22) "Proposal", a document submitted by the department to the qualified company that states the benefits that may be provided by this program. The effective date of such proposal cannot be prior to the commencement of operations. The proposal shall not offer benefits regarding any jobs created prior to its effective date unless the proposal is for a job retention project;]

              (23) "Qualified company", a firm, partnership, joint venture, association, private or public corporation whether organized for profit or not, or headquarters of such entity registered to do business in Missouri that is the owner or operator of a project facility, offers health insurance to all full-time employees of all facilities located in this state, and pays at least fifty percent of such insurance premiums. For the purposes of sections 620.1875 to 620.1890, the term "qualified company" shall not include:

              (a) Gambling establishments (NAICS industry group 7132);

              (b) Retail trade establishments (NAICS sectors 44 and 45);

              (c) Food and drinking places (NAICS subsector 722);

              (d) [Utilities regulated by the Missouri public service commission] Public utilities (NAICS 221 including water and sewer services);

              (e) Any company that is delinquent in the payment of any nonprotested taxes or any other amounts due the state or federal government or any other political subdivision of this state; [or]

              (f) Any company that has filed for or has publicly announced its intention to file for bankruptcy protection;

              (g) Educational services (NAIC sector 61);

              (h) Religious organizations (NAIC industry group 8131); or

              (i) Public administration (NAIC sector 92).

 

Notwithstanding any provision of this section to the contrary, the headquarters or administrative offices of an otherwise excluded business may qualify for benefits if the offices serve a multistate territory. In the event a national, state, or regional headquarters operation is not the predominant activity of a project facility, the new jobs and investment of such headquarters operation is considered eligible for benefits under this section if the other requirements are satisfied;

              (24) "Related company" means:

              (a) A corporation, partnership, trust, or association controlled by the qualified company;

              (b) An individual, corporation, partnership, trust, or association in control of the qualified company; or

              (c) Corporations, partnerships, trusts or associations controlled by an individual, corporation, partnership, trust or association in control of the qualified company. As used in this subdivision, ["]control of a corporation["] shall mean ownership, directly or indirectly, of stock possessing at least fifty percent of the total combined voting power of all classes of stock entitled to vote, ["]control of a partnership or association["] shall mean ownership of at least fifty percent of the capital or profits interest in such partnership or association, ["]control of a trust["] shall mean ownership, directly or indirectly, of at least fifty percent of the beneficial interest in the principal or income of such trust, and ownership shall be determined as provided in Section 318 of the Internal Revenue Code of 1986, as amended;

              (25) "Related facility", a facility operated by the qualified company or a related company located in this state that is directly related to the operations of the project facility;

              (26) "Related facility base employment", the greater of the number of full-time employees located at all related facilities on the date of the notice of intent or for the twelve-month period prior to the date of the [proposal] notice of intent, the average number of full-time [equivalent] employees located at all related facilities of the qualified company or a related company located in this state;

              (27) "Related facility base payroll", the total amount of taxable wages paid by the qualified company to full-time employees of the qualified company located at a related facility in the twelve months prior to the filing of the notice of intent, not including the payroll of the owners of the qualified company unless the qualified company is participating in an employee stock ownership plan. For purposes of calculating the benefits under this program, the amount of related facility base payroll shall increase each year based on an appropriate measure, as determined by the department;

              (28) "Rural area", a county in Missouri with a population less than seventy-five thousand or that does not contain an individual city with a population greater than fifty thousand according to the most recent federal decennial census;

              [(28)] (29) "Small and expanding business project", a qualified company that within two years of the date of the [proposal] approval creates a minimum of twenty new jobs if the project facility is located in a rural area or a minimum of forty new jobs if the project facility is not located in a rural area and creates fewer than one hundred new jobs regardless of the location of the project facility;

              [(29)] (30) "Tax credits", tax credits issued by the department to offset the state income taxes imposed by [chapter] chapters 143 and 148, RSMo, or which may be sold or refunded as provided for in this program;

              [(30)] (31) "Technology business project", a qualified company that within two years of the date of the [proposal] approval creates a minimum of ten new jobs [with at least seventy-five percent of the new jobs directly] involved in the operations of a technology company as determined by a regulation promulgated by the department under the provisions of section 620.1884 [and] or classified by NAICS codes; or which researches, develops, or manufactures power system technology for: aerospace; space; defense; hybrid vehicles; or implantable or wearable medical devices;

              [(31)] (32) "Withholding tax", the state tax imposed by sections 143.191 to 143.265, RSMo. For purposes of this program, the withholding tax shall be computed using a schedule as determined by the department based on average wages."; and

 

              Further amend said bill, Section 1, Page 78, Line 4, by inserting after all of said line the following:

 

"[143.006. Notwithstanding any other provision of this chapter to the contrary, whether a corporation or an individual has substantial nexus with this state for income tax purposes is determined without regard to whether the corporation or individual:

(1) Is a related taxpayer within the meaning of the definition found in subdivision (9) of section 135.100, RSMo, in regard to either a distribution facility in this state or a data storage facility in this state;

(2) Utilizes such distribution facility;

(3) Utilizes property at such distribution facility that is used at, or distributed from, that facility; or

(4) Sells property shipped or distributed from such distribution facility.]"; and

 

              Further amend said bill, Section 144.517, Page 78, Line 73, by inserting after all of said line the following:

 

"[144.054. 1. As used in this section, the following terms mean:

(1) "Processing", any mode of treatment, act, or series of acts performed upon materials to transform or reduce them to a different state or thing, including treatment necessary to maintain or preserve such processing by the producer at the production facility;

(2) "Recovered materials", those materials which have been diverted or removed from the solid waste stream for sale, use, reuse, or recycling, whether or not they require subsequent separation and processing.

2. In addition to all other exemptions granted under this chapter, there is hereby specifically exempted from the provisions of sections 144.010 to 144.525 and 144.600 to 144.761, and section 238.235, RSMo, and the local sales tax law as defined in section 32.085, RSMo, and from the computation of the tax levied, assessed, or payable under sections 144.010 to 144.525 and 144.600 to 144.761, and section 238.235, RSMo, and the local sales tax law as defined in section 32.085, RSMo, electrical energy and gas, whether natural, artificial, or propane, water, coal, and other utilities, chemicals, machinery, equipment, and materials used or consumed in the manufacturing, processing, compounding, mining, or producing of any product, or used or consumed in the processing of recovered materials, or used in research and development related to manufacturing, processing, compounding, mining, or producing any product.]

 

[144.605. The following words and phrases as used in sections 144.600 to 144.745 mean and include:

(1) "Calendar quarter", the period of three consecutive calendar months ending on March thirty-first, June thirtieth, September thirtieth or December thirty-first;

(2) "Engages in business activities within this state" includes:

(a) [Purposefully or systematically exploiting the market provided by this state by any media-assisted, media-facilitated, or media-solicited means, including, but not limited to, direct mail advertising, distribution of catalogs, computer-assisted shopping, telephone, television, radio, or other electronic media, or magazine or newspaper advertisements, or other media; or

(b) Being owned or controlled by the same interests which own or control any seller engaged in the same or similar line of business in this state; or

(c)] Maintaining or having a franchisee or licensee operating under the seller's trade name in this state if the franchisee or licensee is required to collect sales tax pursuant to sections 144.010 to 144.525; or

[(d)] (b) Soliciting sales or taking orders by sales agents or traveling representatives in this state;

(c) Notwithstanding any other provision of this chapter to the contrary, whether a person engages in business activities within this state and whether the person has substantial nexus with this state shall be determined without regard to whether the person is a related taxpayer within the meaning of the definition found in subdivision (9) of section 135.100, RSMo, in regard to either a distribution facility in this state or a data storage facility in this state, or:

a. Utilizes such distribution facility;

b. Utilizes property at such distribution facility that is used at, or distributed from, that facility; or

c. Sells property shipped or distributed from such distribution facility;

(3) "Maintains a place of business in this state" includes directly maintaining, occupying, or using[, permanently or temporarily, directly or indirectly, or through a subsidiary, or agent, by whatever name called,] an office, [place of distribution, sales or sample room or place,] warehouse or storage place, or other place of business in this state;

(4) "Person", any individual, firm, copartnership, joint venture, association, corporation, municipal or private, and whether organized for profit or not, state, county, political subdivision, state department, commission, board, bureau or agency, except the state transportation department, estate, trust, business trust, receiver or trustee appointed by the state or federal court, syndicate, or any other group or combination acting as a unit, and the plural as well as the singular number;

(5) "Purchase", the acquisition of the ownership of, or title to, tangible personal property, through a sale, as defined herein, for the purpose of storage, use or consumption in this state;

(6) "Purchaser", any person who is the recipient for a valuable consideration of any sale of tangible personal property acquired for use, storage or consumption in this state;

(7) "Sale", any transfer, barter or exchange of the title or ownership of tangible personal property, or the right to use, store or consume the same, for a consideration paid or to be paid, and any transaction whether called leases, rentals, bailments, loans, conditional sales or otherwise, and notwithstanding that the title or possession of the property or both is retained for security. For the purpose of this law the place of delivery of the property to the purchaser, user, storer or consumer is deemed to be the place of sale, whether the delivery be by the vendor or by common carriers, private contractors, mails, express, agents, salesmen, solicitors, hawkers, representatives, consignors, peddlers, canvassers or otherwise;

(8) "Sales price", the consideration including the charges for services, except charges incident to the extension of credit, paid or given, or contracted to be paid or given, by the purchaser to the vendor for the tangible personal property, including any services that are a part of the sale, valued in money, whether paid in money or otherwise, and any amount for which credit is given to the purchaser by the vendor, without any deduction therefrom on account of the cost of the property sold, the cost of materials used, labor or service cost, losses or any other expenses whatsoever, except that cash discounts allowed and taken on sales shall not be included and "sales price" shall not include the amount charged for property returned by customers upon rescission of the contract of sales when the entire amount charged therefor is refunded either in cash or credit or the amount charged for labor or services rendered in installing or applying the property sold, the use, storage or consumption of which is taxable pursuant to sections 144.600 to 144.745. In determining the amount of tax due pursuant to sections 144.600 to 144.745, any charge incident to the extension of credit shall be specifically exempted;

(9) "Selling agent", every person acting as a representative of a principal, when such principal is not registered with the director of revenue of the state of Missouri for the collection of the taxes imposed pursuant to sections 144.010 to 144.525 or sections 144.600 to 144.745 and who receives compensation by reason of the sale of tangible personal property of the principal, if such property is to be stored, used, or consumed in this state;

(10) "Storage", any keeping or retention in this state of tangible personal property purchased from a vendor, except property for sale or property that is temporarily kept or retained in this state for subsequent use outside the state;

(11) "Tangible personal property", all items subject to the Missouri sales tax as provided in subdivisions (1) and (3) of section 144.020;

(12) "Taxpayer", any person remitting the tax or who should remit the tax levied by sections 144.600 to 144.745;

(13) "Use", the exercise of any right or power over tangible personal property incident to the ownership or control of that property, except that it does not include the temporary storage of property in this state for subsequent use outside the state, or the sale of the property in the regular course of business;

(14) "Vendor", every person engaged in making sales of tangible personal property by mail order, by advertising, by agent or peddling tangible personal property, soliciting or taking orders for sales of tangible personal property, for storage, use or consumption in this state, all salesmen, solicitors, hawkers, representatives, consignees, peddlers or canvassers, as agents of the dealers, distributors, consignors, supervisors, principals or employers under whom they operate or from whom they obtain the tangible personal property sold by them, and every person who maintains a place of business in this state, maintains a stock of goods in this state, or engages in business activities within this state and every person who engages in this state in the business of acting as a selling agent for persons not otherwise vendors as defined in this subdivision. Irrespective of whether they are making sales on their own behalf or on behalf of the dealers, distributors, consignors, supervisors, principals or employers, they must be regarded as vendors and the dealers, distributors, consignors, supervisors, principals or employers must be regarded as vendors for the purposes of sections 144.600 to 144.745. A person shall not be considered a vendor for the purposes of sections 144.600 to 144.745 if all of the following apply:

(a) The person's total gross receipts did not exceed five hundred thousand dollars in this state, or twelve and one-half million dollars in the entire United States, in the immediately preceding calendar year;

(b) The person maintains no place of business in this state; and

(c) The person has no selling agents in this state.]

 

[147.010. 1. For the transitional year defined in subsection 4 of this section and each taxable year beginning on or after January 1, 1980, but before January 1, 2000, every corporation organized pursuant to or subject to chapter 351, RSMo, or pursuant to any other law of this state shall, in addition to all other fees and taxes now required or paid, pay an annual franchise tax to the state of Missouri equal to one-twentieth of one percent of the par value of its outstanding shares and surplus if its outstanding shares and surplus exceed two hundred thousand dollars, or if the outstanding shares of such corporation or any part thereof consist of shares without par value, then, in that event, for the purpose contained in this section, such shares shall be considered as having a value of five dollars per share unless the actual value of such shares exceeds five dollars per share, in which case the tax shall be levied and collected on the actual value and the surplus if the actual value and the surplus exceed two hundred thousand dollars. If such corporation employs a part of its outstanding shares in business in another state or country, then such corporation shall pay an annual franchise tax equal to one-twentieth of one percent of its outstanding shares and surplus employed in this state if its outstanding shares and surplus employed in this state exceed two hundred thousand dollars, and for the purposes of sections 147.010 to 147.120, such corporation shall be deemed to have employed in this state that proportion of its entire outstanding shares and surplus that its property and assets employed in this state bears to all its property and assets wherever located. A foreign corporation engaged in business in this state, whether pursuant to a certificate of authority issued pursuant to chapter 351, RSMo, or not, shall be subject to this section. Any corporation whose outstanding shares and surplus as calculated in this subsection does not exceed two hundred thousand dollars shall state that fact on the annual report form prescribed by the secretary of state. For all taxable years beginning on or after January 1, 2000, the annual franchise tax shall be equal to one-thirtieth of one percent of the corporation's outstanding shares and surplus if the outstanding shares and surplus exceed one million dollars. Any corporation whose outstanding shares and surplus do not exceed one million dollars shall state that fact on the annual report form prescribed by the director of revenue.

2. Sections 147.010 to 147.120 shall not apply to corporations not organized for profit, nor to corporations organized pursuant to the provisions of chapter 349, RSMo, nor to express companies, which now pay an annual tax on their gross receipts in this state, nor to insurance companies, which pay an annual tax on their premium receipts in this state, nor to state, district, county, town and farmers' mutual companies now organized or that may be hereafter organized pursuant to any of the laws of this state, organized for the sole purpose of writing fire, lightning, windstorm, tornado, cyclone, hail and plate glass and mutual automobile insurance and for the purpose of paying any loss incurred by any member by assessment, nor to any mutual insurance corporation not having shares, nor to a company or association organized to transact business of life or accident insurance on the assessment plan for the purpose of mutual protection and benefit to its members and the payment of stipulated sums of moneys to the family, heirs, executors, administrators or assigns of the deceased member, nor to foreign life, fire, accident, surety, liability, steam boiler, tornado, health, or other kind of insurance company of whatever nature coming within the provisions of section 147.050 and doing business in this state, nor to savings and loan associations and domestic and foreign regulated investment companies as defined by Section 170 of the Act of Congress commonly known as the "Revenue Act of 1942", nor to electric and telephone corporations organized pursuant to chapter 351, RSMo, and chapter 392, RSMo, prior to January 1, 1980, which have been declared tax exempt organizations pursuant to Section 501(c) of the Internal Revenue Code of 1986, nor for taxable years beginning after December 31, 1986, to banking institutions subject to the annual franchise tax imposed by sections 148.010 to 148.110, RSMo; but bank deposits shall be considered as funds of the individual depositor left for safekeeping and shall not be considered in computing the amount of tax collectible pursuant to the provisions of sections 147.010 to 147.120.

3. A corporation's "taxable year" for purposes of sections 147.010 to 147.120 shall be its taxable year as provided in section 143.271, RSMo.

4. A corporation's "transitional year" for the purposes of sections 147.010 to 147.120 shall be its taxable year which includes parts of each of the years 1979 and 1980.

5. The franchise tax payable for a corporation's transitional year shall be computed by multiplying the amount otherwise due for that year by a fraction, the numerator of which is the number of months between January 1, 1980, and the end of the taxable year and the denominator of which is twelve. The franchise tax payable, if a corporation's taxable year is changed as provided in section 143.271, RSMo, shall be similarly computed pursuant to regulations prescribed by the director of revenue.

6. All franchise reports and franchise taxes shall be returned to the director of revenue. All checks and drafts remitted for payment of franchise taxes shall be made payable to the director of revenue.

7. Pursuant to section 32.057, RSMo, the director of revenue shall maintain the confidentiality of all franchise tax reports returned to the director.

8. The director of the department of revenue shall honor all existing agreements between taxpayers and the director of the department of revenue.

9. Notwithstanding any other provision of this chapter to the contrary, whether a corporation has substantial nexus with this state for franchise tax purposes is determined without regard to whether the corporation:

              (1) Is a related taxpayer within the meaning of the definition found in subdivision (9) of section 135.100, RSMo, in regard to either a distribution facility in this state or a data storage facility in this state;

              (2) Utilizes such distribution facility;

              (3) Utilizes property at such distribution facility that is used at, or distributed from, that facility; or

              (4) Sells property shipped or distributed from such distribution facility.]"; and

 

              Further amend said bill by amending the title, enacting clause, and intersectional references accordingly.

 

            Representative Richard offered House Amendment No. 1 to House Amendment No. 4.

 

House Amendment No. 1

to

House Amendment No. 4

 

AMEND House Amendment No. 4 to House Committee Substitute for Senate Bill No. 582, Page 20, Line 21, by inserting after the word, "facility.]" the following:

 

              "Section B. The repeal of sections 143.006, 144.054, 144.605, 147.010 and the repeal and reenactment of section 620.1878 of section A of this act shall not become effective unless the truly agreed and finally passed Senate Substitute for Senate Committee Substitute for House Committee Substitute for House Bill 327, Ninety-fourth General Assembly, First Regular Session is approved by the Governor and delivered to the Secretary of State."; and

 

              Further amend said bill by amending the title, enacting clause, and intersectional references accordingly.

 

            Representative Skaggs raised a point of order that House Amendment No. 1 to House Amendment No. 4 goes beyond the scope of the underlying amendment.

 

            The Chair ruled the point of order not well taken.

 

            On motion of Representative Richard, House Amendment No. 1 to House Amendment No. 4 was adopted.

 

            On motion of Representative Cooper (120), House Amendment No. 4, as amended, was adopted.

 

            Representative Grill offered House Amendment No. 5.

 

 

House Amendment No. 5

 

AMEND House Committee Substitute for Senate Bill No. 582, Page 36, Section 135.610, Line 66, by inserting after all of said line the following:

 

              "135.636. 1. This section shall be known and may be cited as the "Motherhood/Fatherhood Stay-at-Home Tax Credit".

              2. As used in this section, the following terms mean:

              (1) "Eligible child", any natural, adopted, or stepchild of a stay-at-home parent if such eligible child is between the ages of newborn to twenty-four months;

              (2) "Stay-at-home parent", any married parent of an eligible child if such stay-at-home parent was gainfully employed before the birth or adoption of the eligible child or marriage to a person with an eligible child, who is no longer gainfully employed as a result of the decision to stay at home to provide care for the eligible child, and whose annual salary while the stay-at-home parent was gainfully employed was one hundred thousand dollars or less. "Stay-at-home parent" shall not include any recipient of any public assistance;

              (3) "Tax credit", a credit against the tax otherwise due under chapter 143, RSMo, excluding withholding tax imposed by sections 143.191 to 143.265, RSMo;

              (4) "Taxpayer", any stay-at-home parent or such parent's spouse whose filing status is married filing combined who is subject to the tax imposed in chapter 143, RSMo, excluding withholding tax imposed by sections 143.191 to 143.265, RSMo.

              3. For all taxable years beginning on or after January 1, 2007, a taxpayer shall be allowed a tax credit for providing care for an eligible child. The tax credit amount shall be equal to twenty-five percent of the stay-at-home parent's annual salary in the year before the stay-at-home parent terminated gainful employment to become a stay-at-home parent. If the amount of the tax credit issued exceeds the amount of the taxpayer's state tax liability for the tax year for which the credit is claimed, the difference shall not be refundable but may be carried forward to any of the taxpayer's three subsequent taxable years. No tax credit granted under this section shall be transferred, sold, or assigned. The cumulative amount of tax credits which may be issued under this section in any one fiscal year shall not exceed two million dollars.

              4. The director of the department of revenue shall establish a procedure by which, from the beginning of the fiscal year until some point in time later in the fiscal year to be determined by the director, the cumulative amount of tax credits are equally apportioned among all taxpayers allowed a tax credit under this section. The director may establish more than one period of time and reapportion more than once during each fiscal year. To the maximum extent possible, the director shall establish the procedure described in this subsection in such a manner as to ensure that taxpayers can claim all the tax credits possible up to the cumulative amount of tax credits available for the fiscal year.

              5. Each stay-at-home parent claiming a tax credit under this section shall file an affidavit verifying that such parent is a stay-at-home parent, and shall provide a copy of the most recent W-2 form received before becoming a stay-at-home parent to verify the tax credit amount claimed.

              6. The department of revenue may promulgate rules to implement the provisions of this section. Any rule or portion of a rule, as that term is defined in section 536.010, RSMo, that is created under the authority delegated in this section shall become effective only if it complies with and is subject to all of the provisions of chapter 536, RSMo, and, if applicable, section 536.028, RSMo. This section and chapter 536, RSMo, are nonseverable and if any of the powers vested with the general assembly pursuant to chapter 536, RSMo, to review, to delay the effective date, or to disapprove and annul a rule are subsequently held unconstitutional, then the grant of rulemaking authority and any rule proposed or adopted after August 28, 2007, shall be invalid and void.

              7. Under section 23.253, RSMo, of the Missouri Sunset Act:

              (1) The provisions of the new program authorized under this section shall automatically sunset on December thirty-first six years after the effective date of this section unless reauthorized by an act of the general assembly; and

              (2) If such program is reauthorized, the program authorized under this section shall automatically sunset on December thirty-first twelve years after the effective date of the reauthorization of this section; and

              (3) This section shall terminate on September first of the calendar year immediately following the calendar year in which the program authorized under this section is sunset."; and

 

              Further amend said bill by amending the title, enacting clause, and intersectional references accordingly.

 

            On motion of Representative Grill, House Amendment No. 5 was adopted.

 

            Representative Harris (23) offered House Amendment No. 6.

 

House Amendment No. 6

 

AMEND House Committee Substitute for Senate Bill No. 582, Section 141.640, Page 60, Line 9, by inserting after all of said section, the following:

 

              "143.121. 1. The Missouri adjusted gross income of a resident individual shall be the taxpayer's federal adjusted gross income subject to the modifications in this section.

              2. There shall be added to the taxpayer's federal adjusted gross income:

              (a) The amount of any federal income tax refund received for a prior year which resulted in a Missouri income tax benefit;

              (b) Interest on certain governmental obligations excluded from federal gross income by Section 103 of the Internal Revenue Code. The previous sentence shall not apply to interest on obligations of the state of Missouri or any of its political subdivisions or authorities and shall not apply to the interest described in subdivision (a) of subsection 3 of this section. The amount added pursuant to this paragraph shall be reduced by the amounts applicable to such interest that would have been deductible in computing the taxable income of the taxpayer except only for the application of Section 265 of the Internal Revenue Code. The reduction shall only be made if it is at least five hundred dollars;

              (c) The amount of any deduction that is included in the computation of federal taxable income pursuant to Section 168 of the Internal Revenue Code as amended by the Job Creation and Worker Assistance Act of 2002 to the extent the amount deducted relates to property purchased on or after July 1, 2002, but before July 1, 2003, and to the extent the amount deducted exceeds the amount that would have been deductible pursuant to Section 168 of the Internal Revenue Code of 1986 as in effect on January 1, 2002; and

              (d) The amount of any deduction that is included in the computation of federal taxable income for net operating loss allowed by Section 172 of the Internal Revenue Code of 1986, as amended, other than the deduction allowed by Section 172(b)(1)(G) and Section 172(i) of the Internal Revenue Code of 1986, as amended, for a net operating loss the taxpayer claims in the tax year in which the net operating loss occurred or carries forward for a period of more than twenty years and carries backward for more than two years. Any amount of net operating loss taken against federal taxable income but disallowed for Missouri income tax purposes pursuant to this paragraph after June 18, 2002, may be carried forward and taken against any income on the Missouri income tax return for a period of not more than twenty years from the year of the initial loss.

              3. There shall be subtracted from the taxpayer's federal adjusted gross income the following amounts to the extent included in federal adjusted gross income:

              (a) Interest or dividends on obligations of the United States and its territories and possessions or of any authority, commission or instrumentality of the United States to the extent exempt from Missouri income taxes pursuant to the laws of the United States. The amount subtracted pursuant to this paragraph shall be reduced by any interest on indebtedness incurred to carry the described obligations or securities and by any expenses incurred in the production of interest or dividend income described in this paragraph. The reduction in the previous sentence shall only apply to the extent that such expenses including amortizable bond premiums are deducted in determining the taxpayer's federal adjusted gross income or included in the taxpayer's Missouri itemized deduction. The reduction shall only be made if the expenses total at least five hundred dollars;

              (b) The portion of any gain, from the sale or other disposition of property having a higher adjusted basis to the taxpayer for Missouri income tax purposes than for federal income tax purposes on December 31, 1972, that does not exceed such difference in basis. If a gain is considered a long-term capital gain for federal income tax purposes, the modification shall be limited to one-half of such portion of the gain;

              (c) The amount necessary to prevent the taxation pursuant to this chapter of any annuity or other amount of income or gain which was properly included in income or gain and was taxed pursuant to the laws of Missouri for a taxable year prior to January 1, 1973, to the taxpayer, or to a decedent by reason of whose death the taxpayer acquired the right to receive the income or gain, or to a trust or estate from which the taxpayer received the income or gain;

              (d) Accumulation distributions received by a taxpayer as a beneficiary of a trust to the extent that the same are included in federal adjusted gross income;

              (e) The amount of any state income tax refund for a prior year which was included in the federal adjusted gross income;

              (f) The portion of capital gain specified in section 135.357, RSMo, that would otherwise be included in federal adjusted gross income;

              (g) The amount that would have been deducted in the computation of federal taxable income pursuant to Section 168 of the Internal Revenue Code as in effect on January 1, 2002, to the extent that amount relates to property purchased on or after July 1, 2002, but before July 1, 2003, and to the extent that amount exceeds the amount actually deducted pursuant to Section 168 of the Internal Revenue Code as amended by the Job Creation and Worker Assistance Act of 2002;

              (h) For all tax years beginning on or after January 1, 2005, the amount of any income received for military service while the taxpayer serves in a combat zone which is included in federal adjusted gross income and not otherwise excluded therefrom. As used in this section, "combat zone" means any area which the President of the United States by Executive Order designates as an area in which armed forces of the United States are or have engaged in combat. Service is performed in a combat zone only if performed on or after the date designated by the President by Executive Order as the date of the commencing of combat activities in such zone, and on or before the date designated by the President by Executive Order as the date of the termination of combatant activities in such zone; [and]

              (i) For all tax years ending on or after July 1, 2002, with respect to qualified property that is sold or otherwise disposed of during a taxable year by a taxpayer and for which an addition modification was made under paragraph (c) of subsection 2 of this section, the amount by which addition modification made under paragraph (c) of subsection 2 of this section on qualified property has not been recovered through the additional subtractions provided in paragraph (g) of this subsection;

              (j) For all tax years beginning on or after January 1, 2007, the amount of any tuition the taxpayer pays for a student who has completed high school to attend any public institution of postsecondary education, including a university, college, vocational and technical school, and other postsecondary institutions, located within this state.

              4. There shall be added to or subtracted from the taxpayer's federal adjusted gross income the taxpayer's share of the Missouri fiduciary adjustment provided in section 143.351.

              5. There shall be added to or subtracted from the taxpayer's federal adjusted gross income the modifications provided in section 143.411.

              6. In addition to the modifications to a taxpayer's federal adjusted gross income in this section, to calculate Missouri adjusted gross income there shall be subtracted from the taxpayer's federal adjusted gross income any gain recognized pursuant to Section 1033 of the Internal Revenue Code of 1986, as amended, arising from compulsory or involuntary conversion of property as a result of condemnation or the imminence thereof."; and

 

              Further amend said bill by amending the title, enacting clause, and intersectional references accordingly.

 

            Representative Kingery offered House Amendment No. 1 to House Amendment No. 6.

 

 


House Amendment No. 1

to

House Amendment No. 6

 

AMEND House Amendment No. 6 to House Committee Substitute for Senate Bill No. 582, Page 4, Section 143.121.3 (j), Line 5, by inserting after "public" the following:

 

              "or private"; and

 

              Further amend said bill by amending the title, enacting clause, and intersectional references accordingly.

 

            On motion of Representative Kingery, House Amendment No. 1 to House Amendment No. 6 was adopted.

 

            On motion of Representative Harris (23), House Amendment No. 6, as amended, was adopted by the following vote:

 

AYES: 154

 

 

 

 

 

 

 

 

 

Aull

Avery

Baker 25

Baker 123

Bearden

Bivins

Bland

Bowman

Brandom

Bringer

Brown 30

Brown 50

Bruns

Burnett

Casey

Chappelle-Nadal

Cooper 120

Cooper 155

Cooper 158

Corcoran

Cox

Cunningham 145

Cunningham 86

Curls

Daus

Davis

Day

Deeken

Dempsey

Denison

Dethrow

Dixon

Donnelly

Dougherty

Dusenberg

El-Amin

Emery

Ervin

Faith

Fallert

Fares

Fisher

Flook

Frame

Franz

Funderburk

George

Grill

Grisamore

Guest

Harris 23

Harris 110

Haywood

Hobbs

Hodges

Holsman

Hoskins

Hubbard

Hughes

Hunter

Icet

Johnson

Jones 89

Jones 117

Kelly

Kingery

Komo

Kraus

Kuessner

Lampe

Lembke

LeVota

Liese

Lipke

Loehner

Low 39

Lowe 44

May

McClanahan

McGhee

Meadows

Meiners

Moore

Munzlinger

Muschany

Nance

Nieves

Nolte

Norr

Onder

Page

Parson

Pearce

Pollock

Portwood

Pratt

Quinn 7

Quinn 9

Richard

Robb

Robinson

Roorda

Rucker

Ruestman

Ruzicka

Salva

Sater

Scavuzzo

Schaaf

Schad

Scharnhorst

Schieffer

Schlottach

Schneider

Schoeller

Schoemehl

Self

Shively

Silvey

Skaggs

Smith 150

Spreng

Stevenson

St. Onge

Storch

Stream

Sutherland

Swinger

Talboy

Thomson

Threlkeld

Tilley

Todd

Villa

Vogt

Wallace

Walsh

Walton

Wasson

Wells

Weter

Whorton

Wildberger

Wilson 119

Wilson 130

Witte

Wright 159

Wright-Jones

Yaeger

Yates

Young

Zimmerman

Zweifel

Mr Speaker

 

 

 

 

 

 

NOES: 003

 

 

 

 

 

 

 

 

 

Nasheed

Sander

Wood

 

 

 

 

 

 

 

PRESENT: 002

 

 

 

 

 

 

 

 

 

Oxford

Smith 14

 

 

 

 

 

 

 

 

ABSENT WITH LEAVE: 004

 

 

 

 

 

 

Darrough

Kratky

Marsh

Viebrock

 

 

            Representative Zweifel offered House Amendment No. 7.

 

House Amendment No. 7

 

AMEND House Committee Substitute for Senate Bill No. 582, Sections 135.010 and 135.030, Pages 29 to 33, by deleting all of said sections and inserting in lieu thereof the following:

 

              "135.010. As used in sections 135.010 to 135.030 the following words and terms mean:

              (1) "Claimant", a person or persons claiming a credit under sections 135.010 to 135.030. If the persons are eligible to file a joint federal income tax return and reside at the same address at any time during the taxable year, then the credit may only be allowed if claimed on a combined Missouri income tax return or a combined claim return reporting their combined incomes and property taxes. A claimant shall not be allowed a property tax credit unless the claimant or spouse has attained the age of sixty-five on or before the last day of the calendar year and the claimant or spouse was a resident of Missouri for the entire year, or the claimant or spouse is a veteran of any branch of the armed forces of the United States or this state who became one hundred percent disabled as a result of such service, or the claimant or spouse is disabled as defined in subdivision (2) of this section, and such claimant or spouse provides proof of such disability in such form and manner, and at such times, as the director of revenue may require, or if the claimant has reached the age of sixty on or before the last day of the calendar year and such claimant received surviving spouse Social Security benefits during the calendar year and the claimant provides proof, as required by the director of revenue, that the claimant received surviving spouse Social Security benefits during the calendar year for which the credit will be claimed. A claimant shall not be allowed a property tax credit if the claimant filed a valid claim for a credit under section 137.106, RSMo, in the year following the year for which the property tax credit is claimed. The residency requirement shall be deemed to have been fulfilled for the purpose of determining the eligibility of a surviving spouse for a property tax credit if a person of the age of sixty-five years or older who would have otherwise met the requirements for a property tax credit dies before the last day of the calendar year. The residency requirement shall also be deemed to have been fulfilled for the purpose of determining the eligibility of a claimant who would have otherwise met the requirements for a property tax credit but who dies before the last day of the calendar year;

              (2) "Disabled", the inability 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 lasted or can be expected to last for a continuous period of not less than twelve months. A claimant shall not be required to be gainfully employed prior to such disability to qualify for a property tax credit;

              (3) "Gross rent", amount paid by a claimant to a landlord for the rental, at arm's length, of a homestead during the calendar year, exclusive of charges for health and personal care services and food furnished as part of the rental agreement, whether or not expressly set out in the rental agreement. If the director of revenue determines that the landlord and tenant have not dealt at arm's length, and that the gross rent is excessive, then [he] the director shall determine the gross rent based upon a reasonable amount of rent. Gross rent shall be deemed to be paid only if actually paid prior to the date a return is filed. The director of revenue may prescribe regulations requiring a return of information by a landlord receiving rent, certifying for a calendar year the amount of gross rent received from a tenant claiming a property tax credit and shall, by regulation, provide a method for certification by the claimant of the amount of gross rent paid for any calendar year for which a claim is made. The regulations authorized by this subdivision may require a landlord or a tenant or both to provide data relating to health and personal care services and to food. Neither a landlord nor a tenant may be required to provide data relating to utilities, furniture, home furnishings or appliances;

              (4) "Homestead", the dwelling in Missouri owned or rented by the claimant and not to exceed five acres of land surrounding it as is reasonably necessary for use of the dwelling as a home. It may consist of part of a multidwelling or multipurpose building and part of the land upon which it is built. "Owned" includes a vendee in possession under a land contract and one or more tenants by the entireties, joint tenants, or tenants in common and includes a claimant actually in possession if he was the immediate former owner of record, if a lineal descendant is presently the owner of record, and if the claimant actually pays all taxes upon the property. It may include a mobile home;

              (5) "Income", Missouri adjusted gross income as defined in section 143.121, RSMo, less [two] four thousand dollars as an exemption for the claimant's spouse residing at the same address, and increased, where necessary, to reflect the following:

              (a) Social Security, railroad retirement, and veterans payments and benefits unless the claimant is a one hundred percent service-connected, disabled veteran or a spouse of a one hundred percent service-connected, disabled veteran. The one hundred percent service-connected disabled veteran shall not be required to list veterans payments and benefits;

              (b) The total amount of all other public and private pensions and annuities;

              (c) Public relief, public assistance, and unemployment benefits received in cash, other than benefits received under this chapter;

              (d) No deduction being allowed for losses not incurred in a trade or business;

              (e) Interest on the obligations of the United States, any state, or any of their subdivisions and instrumentalities;

              (6) "Property taxes accrued", property taxes paid, exclusive of special assessments, penalties, interest, and charges for service levied on a claimant's homestead in any calendar year. Property taxes shall qualify for the credit only if actually paid prior to the date a return is filed. The director of revenue shall require a tax receipt or other proof of property tax payment. If a homestead is owned only partially by claimant, then "property taxes accrued" is that part of property taxes levied on the homestead which was actually paid by the claimant. For purposes of this subdivision, property taxes are "levied" when the tax roll is delivered to the director of revenue for collection. If a claimant owns a homestead part of the preceding calendar year and rents it or a different homestead for part of the same year, "property taxes accrued" means only taxes levied on the homestead both owned and occupied by the claimant, multiplied by the percentage of twelve months that such property was owned and occupied as the homestead of the claimant during the year. When a claimant owns and occupies two or more different homesteads in the same calendar year, property taxes accrued shall be the sum of taxes allocable to those several properties occupied by the claimant as a homestead for the year. If a homestead is an integral part of a larger unit such as a farm, or multipurpose or multidwelling building, property taxes accrued shall be that percentage of the total property taxes accrued as the value of the homestead is of the total value. For purposes of this subdivision "unit" refers to the parcel of property covered by a single tax statement of which the homestead is a part;

              (7) "Rent constituting property taxes accrued", twenty percent of the gross rent paid by a claimant and spouse in the calendar year.

 

              135.030. 1. As used in this section:

              (1) [The term "maximum upper limit" shall, in the calendar year 1989, be the sum of thirteen thousand five hundred dollars. For each calendar year through December 31, 1992, the maximum upper limit shall be increased by five hundred dollars per year. For calendar years after December 31, 1992, and prior to calendar year 1998, the maximum upper limit shall be the sum used on December 31, 1992.] For each calendar year after December 31, 1997, and before calendar year 2007, the term "maximum upper limit" shall be the sum of twenty-five thousand dollars. For the calendar year beginning on January 1, 2007, the maximum upper limit shall be the sum of thirty thousand dollars, and for all subsequent calendar years such limit shall be increased in one- hundred-dollar increments on the first day of January in each year by the same percentage of increase in the Consumer Price Index for All Urban Consumers, as published by the Bureau of Labor Statistics of the United States Department of Labor, or its successor index;

              (2) [The term "minimum base" shall, in the calendar year 1989, be the sum of five thousand dollars. For each succeeding calendar year through December 31, 1992, the minimum base shall be increased, in one hundred-dollar increments, by the same percentage as the increase in the general price level as measured by the Consumer Price Index for All Urban Consumers for the United States, or its successor index, as defined and officially recorded by the United States Department of Labor, or its successor agency, or five percent, whichever is greater. The increase in the index shall be that as first published by the Department of Labor for the calendar year immediately preceding the year in which the minimum base is calculated. For calendar years after December 31, 1992, and prior to calendar year 1998, the minimum base shall be the sum used on December 31, 1992.] For each calendar year after December 31, 1997, and before calendar year 2007, the term "minimum base" shall be the sum of thirteen thousand dollars. For the calendar year beginning on January 1, 2007, the minimum base shall be the sum of eighteen thousand dollars, and for all subsequent calendar years such base shall be increased in one-hundred-dollar increments on the first day of January in each year by the same percentage of increase in the Consumer Price Index for All Urban Consumers, as published by the Bureau of Labor Statistics of the United States Department of Labor, or its successor index.

              2. When calculating the maximum upper limit and the minimum base for purposes of this section, whenever the increase in the Consumer Price Index used in the calculation would result in a figure which is greater than one one-hundred-dollar increment but less than another one-hundred-dollar increment, the director of revenue shall always round that figure off to the next higher one-hundred-dollar increment when determining the table of credits under this section.

              3. If the income on a return is equal to or less than the maximum upper limit for the calendar year for which the return is filed, the property tax credit shall be determined from a table of credits based upon the amount by which the total property tax described in section 135.025 exceeds the percent of income in the following list:

If the income on the return is:                                                     The percent is:

Not over the minimum base                                                        0 percent with credit not to exceed actual property

                                                                                                    tax or rent equivalent paid up to $750

Over the minimum base but                                                        [1/16] 1/32 percent accumulative

not over the maximum upper                                                      per $300 from 0 percent

limit                                                                                             to 4 percent.

 

The director of revenue shall prescribe a table based upon the preceding sentences. The property tax shall be in increments of twenty-five dollars and the income in increments of three hundred dollars. The credit shall be the amount rounded to the nearest whole dollar computed on the basis of the property tax and income at the midpoints of each increment. As used in this subsection, the term "accumulative" means an increase by continuous or repeated application of the percent to the income increment at each three hundred dollar level.

              4. Notwithstanding [the provision of] subsection 4 of section 32.057, RSMo, the department of revenue or any duly authorized employee or agent shall determine whether any taxpayer filing a report or return with the department of revenue who has not applied for the credit allowed pursuant to section 135.020 may qualify for the credit, and shall notify any qualified claimant of [his or her] the claimant's potential eligibility, where the department determines such potential eligibility exists."; and

 

              Further amend said bill, Section 135.610, Page 36, Line 66, by inserting after all of said line, the following:

 

              "135.634. 1. As used in this section, the following terms mean:

              (1) "Tax credit", a credit against the tax otherwise due under chapter 143, RSMo, excluding withholding tax imposed by sections 143.191 to 143.265, RSMo;

              (2) "Taxpayer", any individual subject to the tax imposed in chapter 143, RSMo, excluding withholding tax imposed by sections 143.191 to 143.265, RSMo, and who is eligible for the federal earned income credit.

              2. For all taxable years beginning on or after January 1, 2007, a taxpayer shall be allowed a tax credit for income earned by the taxpayer. The tax credit amount shall be equal to twenty percent of the amount of any federal earned income credit claimed by the taxpayer in the tax year for which the tax credit is claimed. The amount of the tax credit issued shall not exceed the amount of the taxpayer's state tax liability for the tax year for which the credit is claimed. No amount of credit that the taxpayer is prohibited by this section from claiming in a tax year shall be refundable, nor shall any tax credit granted under this section be transferred, sold, or assigned.

              3. The department of revenue may promulgate rules to implement the provisions of this section. Any rule or portion of a rule, as that term is defined in section 536.010, RSMo, that is created under the authority delegated in this section shall become effective only if it complies with and is subject to all of the provisions of chapter 536, RSMo, and, if applicable, section 536.028, RSMo. This section and chapter 536, RSMo, are nonseverable and if any of the powers vested with the general assembly pursuant to chapter 536, RSMo, to review, to delay the effective date, or to disapprove and annul a rule are subsequently held unconstitutional, then the grant of rulemaking authority and any rule proposed or adopted after August 28, 2007, shall be invalid and void.

              4. Under section 23.253, RSMo, of the Missouri Sunset Act:

              (1) The provisions of the new program authorized under this section shall automatically sunset on December thirty-first six years after the effective date of this section unless reauthorized by an act of the general assembly; and

              (2) If such program is reauthorized, the program authorized under this section shall automatically sunset on December thirty-first twelve years after the effective date of the reauthorization of this section; and

              (3) This section shall terminate on September first of the calendar year immediately following the calendar year in which the program authorized under this section is sunset."; and

 

              Further amend said bill, Section 141.640, Page 60, Line 9, by inserting after all of said section, the following:

 

              "143.126. 1. As used in this section, "taxpayer" means any resident individual who is sixty-five years of age or older and whose Missouri adjusted gross income is either:

              (1) Forty thousand dollars or less if the taxpayer's filing status is single, head of household, or married filing separately; or

              (2) Fifty thousand dollars or less if the taxpayer's filing status is married filing combined.

              2. For all taxable years beginning on or after January 1, 2007, any taxpayer shall be allowed to subtract from the taxpayer's Missouri adjusted gross income to determine Missouri taxable income an amount equal to the amount of any Social Security benefits or Social Security disability benefits received by the taxpayer and that are included in federal adjusted gross income under Section 86 of the Internal Revenue Code of 1986, as amended.

              3. The director of the department of revenue may promulgate rules to implement the provisions of this section. Any rule or portion of a rule, as that term is defined in section 536.010, RSMo, that is created under the authority delegated in this section shall become effective only if it complies with and is subject to all of the provisions of chapter 536, RSMo, and, if applicable, section 536.028, RSMo. This section and chapter 536, RSMo, are nonseverable and if any of the powers vested with the general assembly pursuant to chapter 536, RSMo, to review, to delay the effective date, or to disapprove and annul a rule are subsequently held unconstitutional, then the grant of rulemaking authority and any rule proposed or adopted after August 28, 2007, shall be invalid and void.

              4. Under section 23.253, RSMo, of the Missouri sunset act:

              (1) The provisions of the new program authorized under this section shall automatically sunset six years after the effective date of this section unless reauthorized by an act of the general assembly; and

              (2) If such program is reauthorized, the program authorized under this section shall automatically sunset twelve years after the effective date of the reauthorization of this section; and

              (3) This section shall terminate on December thirty-first of the calendar year immediately following the calendar year in which the program authorized under this section is sunset."; and

 

              Further amend said bill by amending the title, enacting clause, and intersectional references accordingly.

 

            On motion of Representative Zweifel, House Amendment No. 7 was adopted by the following vote:

 

AYES: 145

 

 

 

 

 

 

 

 

 

Aull

Avery

Baker 25

Baker 123

Bivins

Bland

Bowman

Brandom

Bringer

Brown 30

Brown 50

Bruns

Burnett

Casey

Chappelle-Nadal

Cooper 158

Corcoran

Cox

Cunningham 145

Cunningham 86

Curls

Darrough

Daus

Davis

Day

Deeken

Dempsey

Denison

Dethrow

Dixon

Donnelly

Dougherty

Dusenberg

El-Amin

Emery

Ervin

Faith

Fallert

Fisher

Flook

Frame

Franz

Funderburk

George

Grill

Grisamore

Guest

Harris 23

Harris 110

Haywood

Hobbs

Hodges

Holsman

Hoskins

Hubbard

Hughes

Icet

Johnson

Jones 89

Jones 117

Kelly

Kingery

Komo

Kraus

Kuessner

Lampe

Lembke

LeVota

Liese

Lipke

Loehner

Low 39

Lowe 44

McClanahan

McGhee

Meiners

Moore

Munzlinger

Muschany

Nance

Nasheed

Nolte

Norr

Onder

Oxford

Page

Parson

Pearce

Pollock

Portwood

Pratt

Quinn 9

Richard

Robb

Robinson

Rucker

Ruestman

Ruzicka

Salva

Sander

Sater

Scavuzzo

Schaaf

Schad

Scharnhorst

Schieffer

Schlottach

Schneider

Schoeller

Schoemehl

Shively

Silvey

Skaggs

Smith 14

Smith 150

St. Onge

Storch

Stream

Swinger

Talboy

Thomson

Threlkeld

Tilley

Todd

Villa

Vogt

Wallace

Walsh

Walton

Wasson

Wells

Weter

Whorton

Wildberger

Wilson 119

Wilson 130

Witte

Wright 159

Wright-Jones

Yaeger

Yates

Young

Zimmerman

Zweifel

Mr Speaker

 

 

 

 

 

NOES: 010

 

 

 

 

 

 

 

 

 

Bearden

Cooper 120

Fares

Hunter

May

Nieves

Self

Stevenson

Sutherland

Wood

 

 

 

 

 

PRESENT: 000

 

 

 

 

 

 

 

 

 

ABSENT WITH LEAVE: 008

 

 

 

 

 

 

Cooper 155

Kratky

Marsh

Meadows

Quinn 7

Roorda

Spreng

Viebrock

 

 

 

            Representative Nolte offered House Amendment No. 8.

 

House Amendment No. 8

 

AMEND House Committee Substitute for Senate Bill No. 582, Section 137.106, Page 43, Line 259, by inserting after all of said section and line the following:

 

              "137.115. 1. All other laws to the contrary notwithstanding, the assessor or the assessor's deputies in all counties of this state including the city of St. Louis shall annually make a list of all real and tangible personal property taxable in the assessor's city, county, town or district. Except as otherwise provided in subsection 3 of this section and section 137.078, the assessor shall annually assess all personal property at thirty-three and one-third percent of its true value in money as of January first of each calendar year. The assessor shall annually assess all real property, including any new construction and improvements to real property, and possessory interests in real property at the percent of its true value in money set in subsection 5 of this section. The assessor shall annually assess all real property in the following manner: new assessed values shall be determined as of January first of each odd-numbered year and shall be entered in the assessor's books; those same assessed values shall apply in the following even-numbered year, except for new construction and property improvements which shall be valued as though they had been completed as of January first of the preceding odd-numbered year. The assessor may call at the office, place of doing business, or residence of each person required by this chapter to list property, and require the person to make a correct statement of all taxable tangible personal property owned by the person or under his or her care, charge or management, taxable in the county. On or before January first of each even-numbered year, the assessor shall prepare and submit a two-year assessment maintenance plan to the county governing body and the state tax commission for their respective approval or modification. The county governing body shall approve and forward such plan or its alternative to the plan to the state tax commission by February first. If the county governing body fails to forward the plan or its alternative to the plan to the state tax commission by February first, the assessor's plan shall be considered approved by the county governing body. If the state tax commission fails to approve a plan and if the state tax commission and the assessor and the governing body of the county involved are unable to resolve the differences, in order to receive state cost-share funds outlined in section 137.750, the county or the assessor shall petition the administrative hearing commission, by May first, to decide all matters in dispute regarding the assessment maintenance plan. Upon agreement of the parties, the matter may be stayed while the parties proceed with mediation or arbitration upon terms agreed to by the parties. The final decision of the administrative hearing commission shall be subject to judicial review in the circuit court of the county involved. In the event a valuation of subclass (1) real property within any county with a charter form of government, or within a city not within a county, is made by a computer, computer-assisted method or a computer program, the burden of proof, supported by clear, convincing and cogent evidence to sustain such valuation, shall be on the assessor at any hearing or appeal. In any such county, unless the assessor proves otherwise, there shall be a presumption that the assessment was made by a computer, computer-assisted method or a computer program. Such evidence shall include, but shall not be limited to, the following:

              (1) The findings of the assessor based on an appraisal of the property by generally accepted appraisal techniques; and

              (2) The purchase prices from sales of at least three comparable properties and the address or location thereof. As used in this paragraph, the word "comparable" means that:

              (a) Such sale was closed at a date relevant to the property valuation; and

              (b) Such properties are not more than one mile from the site of the disputed property, except where no similar properties exist within one mile of the disputed property, the nearest comparable property shall be used. Such property shall be within five hundred square feet in size of the disputed property, and resemble the disputed property in age, floor plan, number of rooms, and other relevant characteristics.

              2. Assessors in each county of this state and the city of St. Louis may send personal property assessment forms through the mail.

              3. The following items of personal property shall each constitute separate subclasses of tangible personal property and shall be assessed and valued for the purposes of taxation at the following [percents] percentages of their true value in money:

              (1) Grain and other agricultural crops in an unmanufactured condition, one-half of one percent;

              (2) Livestock, twelve percent;

              (3) Farm machinery, twelve percent;

              (4) Motor vehicles which are eligible for registration as and are registered as historic motor vehicles pursuant to section 301.131, RSMo, and aircraft which are at least twenty-five years old and which are used solely for noncommercial purposes and are operated less than fifty hours per year or aircraft that are home built from a kit, five percent;

              (5) Poultry, twelve percent; and

              (6) Tools and equipment used for pollution control and tools and equipment used in retooling for the purpose of introducing new product lines or used for making improvements to existing products by any company which is located in a state enterprise zone and which is identified by any standard industrial classification number cited in subdivision (6) of section 135.200, RSMo, twenty-five percent.

              4. The person listing the property shall enter a true and correct statement of the property, in a printed blank prepared for that purpose. The statement, after being filled out, shall be signed and either affirmed or sworn to as provided in section 137.155. The list shall then be delivered to the assessor.

              5. All subclasses of real property, as such subclasses are established in section 4(b) of article X of the Missouri Constitution and defined in section 137.016, shall be assessed at the following percentages of true value:

              (1) For real property in subclass (1), nineteen percent;

              (2) For real property in subclass (2), twelve percent; and

              (3) For real property in subclass (3), thirty-two percent.

              6. Manufactured homes, as defined in section 700.010, RSMo, which are actually used as dwelling units shall be assessed at the same percentage of true value as residential real property for the purpose of taxation. The percentage of assessment of true value for such manufactured homes shall be the same as for residential real property. If the county collector cannot identify or find the manufactured home when attempting to attach the manufactured home for payment of taxes owed by the manufactured home owner, the county collector may request the county commission to have the manufactured home removed from the tax books, and such request shall be granted within thirty days after the request is made; however, the removal from the tax books does not remove the tax lien on the manufactured home if it is later identified or found. A manufactured home located in a manufactured home rental park, rental community or on real estate not owned by the manufactured home owner shall be considered personal property. A manufactured home located on real estate owned by the manufactured home owner may be considered real property.

              7. Each manufactured home assessed shall be considered a parcel for the purpose of reimbursement pursuant to section 137.750, unless the manufactured home has been converted to real property in compliance with section 700.111, RSMo, and assessed as a realty improvement to the existing real estate parcel.

              8. Any amount of tax due and owing based on the assessment of a manufactured home shall be included on the personal property tax statement of the manufactured home owner unless the manufactured home has been converted to real property in compliance with section 700.111, RSMo, in which case the amount of tax due and owing on the assessment of the manufactured home as a realty improvement to the existing real estate parcel shall be included on the real property tax statement of the real estate owner.

              9. The assessor of each county and each city not within a county shall use the trade-in value published in the October issue of the National Automobile Dealers' Association Official Used Car Guide, or its successor publication, as the recommended guide of information for determining the true value of motor vehicles described in such publication. In the absence of a listing for a particular motor vehicle in such publication, the assessor shall use such information or publications which in the assessor's judgment will fairly estimate the true value in money of the motor vehicle.

              10. Before the assessor may increase the assessed valuation of any parcel of subclass (1) real property by more than fifteen percent since the last assessment, excluding increases due to new construction or improvements, the assessor shall conduct a physical inspection of such property.

              11. If a physical inspection is required, pursuant to subsection 10 of this section, the assessor shall notify the property owner of that fact in writing and shall provide the owner clear written notice of the owner's rights relating to the physical inspection. If a physical inspection is required, the property owner may request that an interior inspection be performed during the physical inspection. The owner shall have no less than thirty days to notify the assessor of a request for an interior physical inspection.

              12. A physical inspection, as required by subsection 10 of this section, shall include, but not be limited to, an on-site personal observation and review of all exterior portions of the land and any buildings and improvements to which the inspector has or may reasonably and lawfully gain external access, and shall include an observation and review of the interior of any buildings or improvements on the property upon the timely request of the owner pursuant to subsection 11 of this section. Mere observation of the property via a "drive-by inspection" or the like shall not be considered sufficient to constitute a physical inspection as required by this section.

              13. The provisions of subsections 11 and 12 of this section shall only apply in any county with a charter form of government with more than one million inhabitants.

              14. A county or city collector may accept credit cards as proper form of payment of outstanding property tax or license due. No county or city collector may charge surcharge for payment by credit card which exceeds the fee or surcharge charged by the credit card bank, processor, or issuer for its service. A county or city collector may accept payment by electronic transfers of funds in payment of any tax or license and charge the person making such payment a fee equal to the fee charged the county by the bank, processor, or issuer of such electronic payment.

              15. [The provisions of this section and sections 137.073, 138.060 and 138.100, RSMo, as enacted by house bill no. 1150 of the ninety-first general assembly, second regular session, shall become effective January 1, 2003, for any taxing jurisdiction within a county with a charter form of government with greater than one million inhabitants, and the provisions of this section and sections 137.073, 138.060 and 138.100, RSMo, as enacted by house bill no. 1150 of the ninety-first general assembly, second regular session, shall become effective October 1, 2004, for all taxing jurisdictions in this state.] Any county or city not within a county in this state may, by an affirmative vote of the governing body of such county, opt out of the provisions of this section and sections 137.073, 138.060, and 138.100, RSMo, as enacted by house bill no. 1150 of the ninety-first general assembly, second regular session and section 137.073 as modified by this act, for the next year of the general reassessment, prior to January first of any year. No county or city not within a county shall exercise this opt-out provision after implementing the provisions of this section and sections 137.073, 138.060, and 138.100, RSMo, as enacted by house bill no. 1150 of the ninety-first general assembly, second regular session and section 137.073 as modified by this act, in a year of general reassessment. For the purposes of applying the provisions of this subsection, a political subdivision contained within two or more counties where at least one of such counties has opted out and at least one of such counties has not opted out shall calculate a single tax rate as in effect prior to the enactment of house bill no. 1150 of the ninety-first general assembly, second regular session. A governing body of a city not within a county or a county that has opted out under the provisions of this subsection may choose to implement the provisions of this section and sections 137.073, 138.060, and 138.100, RSMo, as enacted by house bill no. 1150 of the ninety-first general assembly, second regular session, and section 137.073 as modified by this act, for the next year of general reassessment, by an affirmative vote of the governing body prior to December thirty-first of any year.

              16. The governing body of any city of the third classification located in any county that has exercised its authority to opt out under subsection 15 of this section may levy separate and differing tax rates for real and personal property only if such city bills and collects its own property taxes or satisfies the entire cost of the billing and collection of such separate and differing tax rates. Such separate and differing rates shall not exceed such city's tax rate ceiling."; and

 

              Further amend said bill by amending the title, enacting clause, and intersectional references accordingly.

 

            On motion of Representative Nolte, House Amendment No. 8 was adopted.

 

            Representative Funderburk offered House Amendment No. 9.

 

House Amendment No. 9

 

AMEND House Committee Substitute for Senate Bill No. 582, Page 60, Section 141.640, Line 9, by inserting after all of said section the following:

 

              "143.161. 1. For all taxable years beginning after December 31, 1997, a resident may deduct one thousand two hundred dollars for each dependent for whom such resident is entitled to a dependency exemption deduction for federal income tax purposes. In the case of a dependent who has attained sixty-five years of age on or before the last day of the taxable year, if such dependent resides in the taxpayer's home or the dependent's own home or if such dependent does not receive Medicaid or state funding while residing in a facility licensed pursuant to chapter 198, RSMo, the taxpayer may deduct an additional one thousand dollars.

              2. For all taxable years beginning before January 1, 1999, a resident who qualifies as an unmarried head of household or as a surviving spouse for federal income tax purposes may deduct an additional eight hundred dollars. For all taxable years beginning on or after January 1, 1999, a resident who qualifies as an unmarried head of household or as a surviving spouse for federal income tax purposes may deduct an additional one thousand four hundred dollars.

              3. For all taxable years beginning on or after January 1, 2008, for each birth for which a certificate of birth resulting in stillbirth has been issued under section 193.165, RSMo, a taxpayer may claim the exemption under subsection 1 of this section only in the taxable year in which the stillbirth occurred, if the child otherwise would have been a member of the taxpayer's household."; and

 

              Further amend said bill by amending the title, enacting clause, and intersectional references accordingly.

 

            On motion of Representative Funderburk, House Amendment No. 9 was adopted.

 

            Representative Munzlinger offered House Amendment No. 10.

 

House Amendment No. 10

 

AMEND House Committee Substitute for Senate Bill No. 582, Section 144.030, Page 71, Line 288, by inserting immediately after said line the following:

 

              "144.051. 1. As used in this section, "machinery and equipment" means new or used farm tractors and such other new or used machinery and equipment and repair or replacement parts thereon, and supplies and lubricants used exclusively, solely, and directly for the planting, harvesting, processing, or transporting of a forestry product, and the purchase of motor fuel, as defined in section 142.800, RSMo, therefor which is:

              (1) Used exclusively for forestry purposes;

              (2) Used on land owned or leased for the purpose of planting, harvesting, processing, or transporting forestry products; and

              (3) Used directly in planting, harvesting, processing, or transporting forestry products.

              2. Notwithstanding any other provision of law to the contrary, for purposes of department of revenue administrative interpretation, all machinery and equipment used solely for the planting, harvesting, processing, or transporting of a forestry product shall be considered farm machinery, and shall be exempt from state and local sales and use tax, as provided for other farm machinery in section 144.030."; and

 

              Further amend said bill by amending the title, enacting clause, and intersectional references accordingly.

 

            On motion of Representative Munzlinger, House Amendment No. 10 was adopted.

 

            Representative Dethrow offered House Amendment No. 11.

 

House Amendment No. 11

 

AMEND House Committee Substitute for Senate Bill No. 582, Section 144.030, Page 71, Line 288, by striking all of said line and inserting in lieu thereof the following:

 

              "(41) For all tax years beginning on or after January 1, 2008 and ending on or before December 31, 2013 all sales of steel posts and wire used for fencing for agriculture purposes."; and

 

              Further amend said bill by amending the title, enacting clause, and intersectional references accordingly.

 

            On motion of Representative Dethrow, House Amendment No. 11 was adopted.

 

            Representative Cunningham (86) offered House Amendment No. 12.

 

House Amendment No. 12

 

AMEND House Committee Substitute for Senate Bill No. 582, Section 143.431, Page 63, Line 93, by inserting after all of said section, the following:

 

              "144.020. 1. A tax is hereby levied and imposed upon all sellers for the privilege of engaging in the business of selling tangible personal property or rendering taxable service at retail in this state. The rate of tax shall be as follows:

              (1) Upon every retail sale in this state of tangible personal property, including but not limited to motor vehicles, trailers, motorcycles, mopeds, motortricycles, boats and outboard motors, a tax equivalent to four percent of the purchase price paid or charged, or in case such sale involves the exchange of property, a tax equivalent to four percent of the consideration paid or charged, including the fair market value of the property exchanged at the time and place of the exchange, except as otherwise provided in section 144.025;

              (2) A tax equivalent to four percent of the amount paid for admission and seating accommodations, or fees paid to, or in any place of amusement, entertainment or recreation, games and athletic events;

              (3) A tax equivalent to four percent of the basic rate paid or charged on all sales of electricity or electrical current, water and gas, natural or artificial, to domestic, commercial or industrial consumers;

              (4) A tax equivalent to four percent on the basic rate paid or charged on all sales of local and long distance telecommunications service to telecommunications subscribers and to others through equipment of telecommunications subscribers for the transmission of messages and conversations and upon the sale, rental or leasing of all equipment or services pertaining or incidental thereto; except that, the payment made by telecommunications subscribers or others, pursuant to section 144.060, and any amounts paid for access to the Internet or interactive computer services shall not be considered as amounts paid for telecommunications services;

              (5) A tax equivalent to four percent of the basic rate paid or charged for all sales of services for transmission of messages of telegraph companies;

              (6) A tax equivalent to four percent on the amount of sales or charges for all rooms, meals and drinks furnished at any hotel, motel, tavern, inn, restaurant, eating house, drugstore, dining car, tourist cabin, tourist camp or other place in which rooms, meals or drinks are regularly served to the public;

              (7) A tax equivalent to four percent of the amount paid or charged for intrastate tickets by every person operating a railroad, sleeping car, dining car, express car, boat, airplane and such buses and trucks as are licensed by the division of motor carrier and railroad safety of the department of economic development of Missouri, engaged in the transportation of persons for hire;

              (8) A tax equivalent to four percent of the amount paid or charged for rental or lease of tangible personal property, provided that if the lessor or renter of any tangible personal property had previously purchased the property under the conditions of "sale at retail" [as defined in subdivision (8) of section 144.010] or leased or rented the property and the tax was paid at the time of purchase, lease or rental, the lessor, sublessor, renter or subrenter shall not apply or collect the tax on the subsequent lease, sublease, rental or subrental receipts from that property. The purchase, rental or lease of motor vehicles, trailers, motorcycles, mopeds, motortricycles, boats, and outboard motors shall be taxed and the tax paid as provided in this section and section 144.070. In no event shall the rental or lease of boats and outboard motors be considered a sale, charge, or fee to, for or in places of amusement, entertainment or recreation nor shall any such rental or lease be subject to any tax imposed to, for, or in such places of amusement, entertainment or recreation. Rental and leased boats or outboard motors shall be taxed under the provisions of the sales tax laws as provided under such laws for motor vehicles and trailers. Tangible personal property which is exempt from the sales or use tax under section 144.030 upon a sale thereof is likewise exempt from the sales or use tax upon the lease or rental thereof;

              (9) A tax equivalent to four percent of the amount paid for admission and seating accommodations, or fees paid to or in any place of recreation for admission and seating or as part of a contest or competition, with the exception of dues or fees paid to any health spa as defined in section 407.325, RSMo, solely for: membership; league participation; weight, nutritional, massage, or cardiological training between one or more licensed or certified trainers and one or more persons receiving such paid services, including such services and any activity, exercise, training, or therapy referred or prescribed by a physician or that is covered by health insurance.

              2. All tickets sold which are sold under the provisions of sections 144.010 to 144.525 which are subject to the sales tax shall have printed, stamped or otherwise endorsed thereon, the words "This ticket is subject to a sales tax."."; and

 

              Further amend said bill by amending the title, enacting clause, and intersectional references accordingly.

 

            On motion of Representative Cunningham (86), House Amendment No. 12 was adopted by the following vote:

 

AYES: 093

 

 

 

 

 

 

 

 

 

Avery

Baker 123

Bearden

Bivins

Brandom

Brown 30

Brown 50

Bruns

Chappelle-Nadal

Cooper 155

Cooper 158

Corcoran

Cox

Cunningham 145

Cunningham 86

Davis

Day

Deeken

Dempsey

Denison

Dixon

Dougherty

Dusenberg

Emery

Ervin

Faith

Fallert

Fares

Fisher

Flook

Franz

Grill

Grisamore

Guest

Hobbs

Hoskins

Hubbard

Icet

Jones 89

Jones 117

Kelly

Kingery

Kraus

Lembke

LeVota

Lipke

May

McGhee

Meiners

Moore

Munzlinger

Muschany

Nieves

Nolte

Onder

Page

Parson

Pollock

Portwood

Pratt

Quinn 7

Richard

Robb

Robinson

Ruestman

Sander

Sater

Schaaf

Schad

Scharnhorst

Schoeller

Self

Silvey

Smith 14

Smith 150

Stevenson

St. Onge

Stream

Sutherland

Thomson

Threlkeld

Tilley

Wallace

Walsh

Walton

Wasson

Wells

Weter

Wright 159

Yates

Young

Zweifel

Mr Speaker

 

 

 

 

 

 

 

NOES: 064

 

 

 

 

 

 

 

 

 

Aull

Baker 25

Bland

Bowman

Bringer

Burnett

Casey

Curls

Darrough

Daus

Dethrow

Donnelly

El-Amin

Frame

George

Harris 23

Harris 110

Haywood

Hodges

Holsman

Hughes

Johnson

Komo

Kuessner

Lampe

Liese

Loehner

Low 39

Lowe 44

McClanahan

Meadows

Nance

Nasheed

Norr

Oxford

Pearce

Quinn 9

Roorda

Rucker

Ruzicka

Salva

Scavuzzo

Schieffer

Schlottach

Schneider

Schoemehl

Shively

Skaggs

Spreng

Storch

Swinger

Talboy

Todd

Villa

Vogt

Whorton

Wildberger

Wilson 119

Wilson 130

Witte

Wood

Wright-Jones

Yaeger

Zimmerman

 

 

 

 

 

 

PRESENT: 000

 

 

 

 

 

 

 

 

 

ABSENT WITH LEAVE: 006

 

 

 

 

 

 

Cooper 120

Funderburk

Hunter

Kratky

Marsh

Viebrock

 

 

 

 

 

            Representative Munzlinger offered House Amendment No. 13.

 

House Amendment No. 13

 

AMEND House Committee Substitute for Senate Bill No. 582, Page 78, Section 320.093, Line 51, by inserting after all of said line the following:

 

              "393.715. 1. The general powers of a commission to the extent provided in section 393.710 to be exercised for the benefit of its contracting members shall include the power to:

              (1) Plan, develop, acquire, construct, reconstruct, operate, manage, dispose of, participate in, maintain, repair, extend or improve one or more projects, either exclusively or jointly or by participation with electric cooperative associations, municipally owned or public utilities or acquire any interest in or any rights to capacity of a project, within or outside the state, and act as an agent, or designate one or more other persons participating in a project to act as its agent, in connection with the planning, acquisition, construction, operation, maintenance, repair, extension or improvement of such project;

              (2) Acquire, sell, distribute and process fuels necessary to the production of electric power and energy; provided, however, the commission shall not have the power or authority to erect, own, use or maintain a transmission line which is parallel or generally parallel to another transmission line in place within a distance of two miles, which serves the same general area sought to be served by the commission unless the public service commission finds that it is not feasible to utilize the transmission line which is in place;

              (3) Acquire by purchase or lease, construct, install, and operate reservoirs, pipelines, wells, check dams, pumping stations, water purification plants, and other facilities for the production, wholesale distribution, and utilization of water and to own and hold such real and personal property as may be necessary to carry out the purposes of its organization; provided, however, that a commission shall not sell or distribute water, at retail or wholesale, within the certificated area of a water corporation which is subject to the jurisdiction of the public service commission unless the sale or distribution of water is within the boundaries of a public water supply district or municipality which is a contracting municipality in the commission and the commission has obtained the approval of the public service commission prior to commencing such said sale or distribution of water;

              (4) Acquire by purchase or lease, construct, install, and operate lagoons, pipelines, wells, pumping stations, sewage treatment plants and other facilities for the treatment and transportation of sewage and to own and hold such real and personal property as may be necessary to carry out the purposes of its organization;

              (5) Enter into operating, franchises, exchange, interchange, pooling, wheeling, transmission and other similar agreements with any person;

              (6) Make and execute contracts and other instruments necessary or convenient to the exercise of the powers of the commission;

              (7) Employ agents and employees;

              (8) Contract with any person, within or outside the state, for the construction of any project or for any interest therein or any right to capacity thereof, without advertising for bids, preparing final plans and specifications in advance of construction, or securing performance and payment of bonds, except to the extent and on such terms as its board of directors or executive committee shall determine. Any contract entered into pursuant to this subdivision shall contain a provision that the requirements of sections 290.210 to 290.340, RSMo, shall apply;

              (9) Purchase, sell, exchange, transmit, treat, dispose or distribute water, sewage, gas, heat or electric power and energy, or any by-product resulting therefrom, within and outside the state, in such amounts as it shall determine to be necessary and appropriate to make the most effective use of its powers and to meet its responsibilities, and to enter into agreements with any person with respect to such purchase, sale, exchange, treatment, disposal or transmission, on such terms and for such period of time as its board of directors or executive committee shall determine. A commission may not sell or distribute water, gas, heat or power and energy, or sell sewage service at retail to ultimate customers outside the boundary limits of its contracting municipalities except pursuant to subsection 2 or 3 of this section;

              (10) Acquire, own, hold, use, lease, as lessor or lessee, sell or otherwise dispose of, mortgage, pledge, or grant a security interest in any real or personal property, commodity or service or interest therein;

              (11) Exercise the powers of eminent domain for public use as provided in chapter 523, RSMo, except that the power of eminent domain shall not be exercised against any electric cooperative association, municipally owned or public utility;

              (12) Incur debts, liabilities or obligations including the issuance of bonds pursuant to the authority granted in section 27 of article VI of the Missouri Constitution;

              (13) Sue and be sued in its own name;

              (14) Have and use a corporate seal;

              (15) Fix, maintain and revise fees, rates, rents and charges for functions, services, facilities or commodities provided by the commission. The powers enumerated in this subdivision shall constitute the power to tax for purposes of article 10, section 15 of the Missouri Constitution;

              (16) Make, and from time to time, amend and repeal, bylaws, rules and regulations not inconsistent with this section to carry into effect the powers and purposes of the commission;

              (17) Notwithstanding the provisions of any other law, invest any funds held in reserve or sinking funds, or any funds not required for immediate disbursement, including the proceeds from the sale of any bonds, in such obligations, securities and other investments as the commission deems proper;

              (18) Join organizations, membership in which is deemed by the board of directors or its executive committee to be beneficial to accomplishment of the commission's purposes;

              (19) Exercise any other powers which are deemed necessary and convenient by the commission to effectuate the purposes of the commission; and

              (20) Do and perform any acts and things authorized by this section under, through or by means of an agent or by contracts with any person.

              2. When a municipality purchases a privately owned water utility and a commission is created pursuant to sections 393.700 to 393.770, the commission may continue to serve those locations previously receiving water from the private utility even though the location receives such service outside the geographical area of the municipalities forming the commission. New water service may be provided in such areas if the site to receive such service is located within one-fourth of a mile from a site serviced by the privately owned water utility.

              3. When a commission created by any of the contracting entities listed in subdivision (4) of section 393.705 becomes a successor to any nonprofit water corporation, nonprofit sewer corporation or other nonprofit agency or entity organized to provide water or sewer service, the commission may continue to serve, as well as provide new service to, those locations and areas previously receiving water or sewer service from such nonprofit entity, regardless of whether or not such location receives such service outside the geographical service area of the contracting entities forming such commission; provided that such locations and areas previously receiving water and sewer service from such nonprofit entity are not located within:

              (1) Any county of the first classification with a population of more than six hundred thousand and less than nine hundred thousand;

              (2) The boundaries of any sewer district established pursuant to article VI, section 30(a) of the Missouri Constitution; or

              (3) The certificated area of a water or sewer corporation that is subject to the jurisdiction of the public service commission.

 

              393.720. Any commission established by joint contract under sections 393.700 to 393.770 shall constitute a body public and corporate of the state, exercising public powers for the benefit of its contracting members and in order to carry out the public purposes and the public functions of its contracting members. It shall have the duties, privileges, immunities, rights, liabilities and disabilities of its contracting members and as a public body politic and corporate, including the power to tax, but shall not have any additional taxing power separate from that of its members nor shall it have the benefit of the doctrine of sovereign immunity.

 

              393.740. 1. All bonds issued pursuant to sections 393.700 to 393.770 and all income or interest thereon shall be exempt from all state taxes, except estate and transfer taxes.

              2. All property, real and tangible personal, except for properties acquired exclusively for water supply districts and water supply commissions, acquired by the bonds issued pursuant to sections 393.700 and 393.770 or otherwise acquired by a commission shall be subject to taxation for state, county, and municipal and other local purposes only to the same extent as if such property was owned directly by each contracting or participating municipality in such proportion or manner as specified by contract among all contracting or participating municipalities party to a project or if not specified in proportion to the percentage of each municipality's interest or participation in the facility or property."; and

 

              Further amend said title, enacting clause and intersectional references accordingly.

 

            On motion of Representative Munzlinger, House Amendment No. 13 was adopted by the following vote:

 

AYES: 082

 

 

 

 

 

 

 

 

 

Bearden

Bivins

Brandom

Brown 30

Bruns

Cooper 120

Cooper 155

Cooper 158

Cox

Cunningham 145

Cunningham 86

Day

Deeken

Dempsey

Denison

Dethrow

Dixon

Dougherty

El-Amin

Emery

Ervin

Faith

Fares

Fisher

Franz

Guest

Hobbs

Hoskins

Hubbard

Hunter

Icet

Jones 89

Jones 117

Kelly

Kingery

Lembke

Lipke

Loehner

May

McGhee

Moore

Munzlinger

Muschany

Nance

Nieves

Nolte

Onder

Parson

Pearce

Pollock

Portwood

Pratt

Quinn 7

Richard

Robb

Ruestman

Ruzicka

Sander

Sater

Schaaf

Schad

Scharnhorst

Schlottach

Schneider

Schoeller

Self

Smith 14

Smith 150

Stevenson

St. Onge

Sutherland

Thomson

Tilley

Wallace

Wasson

Wells

Weter

Wilson 119

Wilson 130

Wood

Wright 159

Mr Speaker

 

 

 

 

 

 

 

 

NOES: 073

 

 

 

 

 

 

 

 

 

Aull

Avery

Baker 25

Bland

Bowman

Bringer

Brown 50

Burnett

Casey

Chappelle-Nadal

Corcoran

Curls

Darrough

Daus

Davis

Donnelly

Dusenberg

Fallert

Flook

Frame

George

Grill

Grisamore

Harris 23

Harris 110

Haywood

Hodges

Holsman

Hughes

Johnson

Komo

Kraus

Kuessner

Lampe

LeVota

Liese

Low 39

Lowe 44

McClanahan

Meadows

Meiners

Nasheed

Norr

Oxford

Quinn 9

Robinson

Roorda

Salva

Scavuzzo

Schieffer

Schoemehl

Shively

Silvey

Skaggs

Spreng

Storch

Stream

Swinger

Talboy

Todd

Villa

Vogt

Walsh

Walton

Whorton

Wildberger

Witte

Wright-Jones

Yaeger

Yates

Young

Zimmerman

Zweifel

 

 

 

 

 

 

 

PRESENT: 001

 

 

 

 

 

 

 

 

 

Threlkeld

 

 

 

 

 

 

 

 

 

ABSENT WITH LEAVE: 007

 

 

 

 

 

 

Baker 123

Funderburk

Kratky

Marsh

Page

Rucker

Viebrock

 

 

 

 

            Representative Wildberger offered House Amendment No. 14.

 

House Amendment No. 14

 

AMEND House Committee Substitute for Senate Bill No. 582, Section 135.090, Page 34, Line 38, by inserting after all of said section, the following:

 

              "135.096. 1. In order to promote personal financial responsibility for long-term health care in this state, for all taxable years beginning after December 31, 1999, but ending on or before December 31, 2006, a resident individual may deduct from such individual's Missouri taxable income an amount equal to fifty percent of all nonreimbursed amounts paid by such individual for qualified long-term care insurance premiums to the extent such amounts are not included in the individual's itemized deductions. For all taxable years beginning on or after January 1, 2007, a resident individual may deduct from such individual's Missouri taxable income an amount equal to one hundred percent of all nonreimbursed amounts paid by such individual for qualified long-term care insurance premiums to the extent such amounts are not included in the individual's itemized deductions. A married individual filing a Missouri income tax return separately from his or her spouse shall be allowed to make a deduction pursuant to this section in an amount equal to the proportion of such individual's payment of all qualified long-term care insurance premiums. The director of the department of revenue shall place a line on all Missouri individual income tax returns for the deduction created by this section.

              2. For purposes of this section, "qualified long-term care insurance" means any policy which meets or exceeds the provisions of sections 376.1100 to 376.1118, RSMo, and the rules and regulations promulgated pursuant to such sections for long-term care insurance."; and

 

              Further amend said bill by amending the title, enacting clause, and intersectional references accordingly.

 

            On motion of Representative Wildberger, House Amendment No. 14 was adopted.

 

            Representative Onder offered House Amendment No. 15.

 

House Amendment No. 15

 

AMEND House Committee Substitute for Senate Bill No. 582, Page 34, Section 135.090, Line 38, by inserting after all of said line the following:

 

              "135.600. 1. As used in this section, the following terms shall mean:

              (1) "Contribution", a donation of cash, stock, bonds or other marketable securities, or real property;

              (2) "Maternity home", a residential facility located in this state established for the purpose of providing housing and assistance to pregnant women who are carrying their pregnancies to term, and which is exempt from income taxation under the United States Internal Revenue Code;

              (3) "State tax liability", in the case of a business taxpayer, any liability incurred by such taxpayer pursuant to the provisions of chapter 143, RSMo, chapter 147, RSMo, chapter 148, RSMo, and chapter 153, RSMo, exclusive of the provisions relating to the withholding of tax as provided for in sections 143.191 to 143.265, RSMo, and related provisions, and in the case of an individual taxpayer, any liability incurred by such taxpayer pursuant to the provisions of chapter 143, RSMo;

              (4) "Taxpayer", a person, firm, a partner in a firm, corporation or a shareholder in an S corporation doing business in the state of Missouri and subject to the state income tax imposed by the provisions of chapter 143, RSMo, including any charitable organization which is exempt from federal income tax and whose Missouri unrelated business taxable income, if any, would be subject to the state income tax imposed under chapter 143, RSMo, or a corporation subject to the annual corporation franchise tax imposed by the provisions of chapter 147, RSMo, or an insurance company paying an annual tax on its gross premium receipts in this state, or other financial institution paying taxes to the state of Missouri or any political subdivision of this state pursuant to the provisions of chapter 148, RSMo, or an express company which pays an annual tax on its gross receipts in this state pursuant to chapter 153, RSMo, or an individual subject to the state income tax imposed by the provisions of chapter 143, RSMo.

              2. A taxpayer shall be allowed to claim a tax credit against the taxpayer's state tax liability, in an amount equal to fifty percent of the amount such taxpayer contributed to a maternity home.

              3. The amount of the tax credit claimed shall not exceed the amount of the taxpayer's state tax liability for the taxable year that the credit is claimed, and such taxpayer shall not be allowed to claim a tax credit in excess of fifty thousand dollars per taxable year. However, any tax credit that cannot be claimed in the taxable year the contribution was made may be carried over to the next four succeeding taxable years until the full credit has been claimed.

              4. Except for any excess credit which is carried over pursuant to subsection 3 of this section, a taxpayer shall not be allowed to claim a tax credit unless the total amount of such taxpayer's contribution or contributions to a maternity home or homes in such taxpayer's taxable year has a value of at least one hundred dollars.

              5. The director of the department of social services shall determine, at least annually, which facilities in this state may be classified as maternity homes. The director of the department of social services may require of a facility seeking to be classified as a maternity home whatever information is reasonably necessary to make such a determination. The director of the department of social services shall classify a facility as a maternity home if such facility meets the definition set forth in subsection 1 of this section.

              6. The director of the department of social services shall establish a procedure by which a taxpayer can determine if a facility has been classified as a maternity home, and by which such taxpayer can then contribute to such maternity home and claim a tax credit. Maternity homes shall be permitted to decline a contribution from a taxpayer. The cumulative amount of tax credits which may be claimed by all the taxpayers contributing to maternity homes in any one fiscal year shall not exceed [two] three million dollars.

              7. The director of the department of social services shall establish a procedure by which, from the beginning of the fiscal year until some point in time later in the fiscal year to be determined by the director of the department of social services, the cumulative amount of tax credits are equally apportioned among all facilities classified as maternity homes. If a maternity home fails to use all, or some percentage to be determined by the director of the department of social services, of its apportioned tax credits during this predetermined period of time, the director of the department of social services may reapportion these unused tax credits to those maternity homes that have used all, or some percentage to be determined by the director of the department of social services, of their apportioned tax credits during this predetermined period of time. The director of the department of social services may establish more than one period of time and reapportion more than once during each fiscal year. To the maximum extent possible, the director of the department of social services shall establish the procedure described in this subsection in such a manner as to ensure that taxpayers can claim all the tax credits possible up to the cumulative amount of tax credits available for the fiscal year.

              8. This section shall become effective January 1, 2000, and shall apply to all tax years after December 31, 1999.

              9. Notwithstanding any other law to the contrary, any tax credits granted under this section may be assigned, transferred, sold, or otherwise conveyed without consent or approval."; and

 

              Further amend the title and enacting clause accordingly.

 

             On motion of Representative Onder, House Amendment No. 15 was adopted.

 

            Representative Dougherty offered House Amendment No. 16.

 

House Amendment No. 16

 

AMEND House Committee Substitute for Senate Bill No. 582, Section 144.030, Page 63, Line 14, by inserting after the words "motor fuel or" the following:

 

              ", biofuels,"; and

 

              Further amend said bill, Section 165.071, Page 76, Line 18, by inserting after all of said section and line the following:

 

              "313.057. 1. It is unlawful for any person, either as an owner, lessee or employee, to operate, carry on, conduct or maintain any form of manufacturing, selling, leasing or distribution of any bingo equipment or supplies without having first procured and maintained a Missouri bingo equipment and supplies manufacturer or supplier license.

              2. The commission shall submit two sets of fingerprints for each key person, as defined in commission rules and regulations, of an entity or organization seeking issuance or renewal of a Missouri bingo equipment and supplies manufacturer or supplier license, for the purpose of checking the person's prior criminal history when the commission determines a nationwide check is warranted. The fingerprint cards and any required fees shall be sent to the Missouri state highway patrol's criminal records division. The first set of fingerprints shall be used for searching the state repository of criminal history information. The second set of fingerprints shall be forwarded to the Federal Bureau of Investigation, Identification Division, for the searching of the federal criminal history files. The patrol shall notify the commission of any criminal history information or lack of criminal history information discovered on the individual. Notwithstanding the provisions of section 610.120, RSMo, all records related to any criminal history information discovered shall be accessible and available to the commission.

              3. The holder of a state bingo license may, within two years of cessation of conducting bingo or upon specific approval by the commission, dispose of by sale in a manner approved by the commission, any or all of his bingo equipment and supplies, without a supplier's license. In case of foreclosure of a lien by a bank or other person holding a security interest for which bingo equipment is security in whole or in part for the lien, the commission may authorize the disposition of the bingo equipment without requiring a supplier's license.

              4. Any person whom the commission determines to be a suitable person to receive a license pursuant to the provisions of this section may be issued a manufacturer's or supplier's license. The commission may require suppliers to post a bond with the commission in an amount and in the manner prescribed by the commission. The burden of proving his qualification to receive or hold a license pursuant to this section is at all times on the applicant or licensee.               5. The commission shall charge and collect from each applicant for a supplier's license a one-time application fee set by the commission, not to exceed five thousand dollars. The commission shall charge and collect an annual renewal fee for each supplier licensee not to exceed one thousand dollars.

              6. The commission shall charge and collect from each applicant for a manufacturer's license a one-time application fee set by the commission, not to exceed one thousand dollars. The commission shall charge and collect an annual renewal fee for each manufacturer licensee not to exceed five hundred dollars.

              7. The commission shall charge and collect from each applicant for a hall provider's license a one-time application fee set by the commission, not to exceed seven hundred fifty dollars. The commission shall charge and collect an annual renewal fee for each hall provider licensee not to exceed five hundred dollars.

              8. All licenses issued pursuant to this section shall be issued for the calendar year and shall expire on December thirty-first of each year. Regardless of the date of application or issuance of the license, the fee to be charged and collected pursuant to this section shall be the full annual fee.

              9. All license fees collected pursuant to this section shall be paid over immediately to the state treasurer to be deposited to the credit of the gaming commission bingo fund.

              10. All licensees pursuant to this section shall maintain for a period of not less than three years full and complete records of all business carried on in this state and shall make same available for inspection to any duly authorized representative of the commission. If a supplier does not receive payment in full from an organization within thirty days of the delivery of bingo supplies, the supplier shall notify the commission in writing, or in a manner specified by the commission in its rules and regulations, of the delinquency. Upon receipt of the notice of delinquency, the commission shall notify all suppliers that until further notice from the commission, all sales of bingo supplies to the delinquent organizations shall be on a cash-only basis. Upon receipt of the notice from the commission, no supplier may extend credit to the delinquent organization until such time as the commission approves credit sales. If a manufacturer does not receive payment in full from a supplier within ninety days of the delivery of bingo supplies, the manufacturer shall notify the commission in writing, or in a manner specified by the commission in its rules and regulations, of the delinquency. Upon receipt of the notice of delinquency, the commission shall notify all manufacturers that until further notice from the commission, all sales of bingo supplies to the delinquent supplier shall be on a cash-only basis. Upon receipt of the notice from the commission, no manufacturer may extend credit to the delinquent supplier until such time as the commission approves credit sales.

              11. [Until January 1, 1995, all suppliers shall pay a tax on all pull-tab cards distributed by them in the amount of ten dollars per box when sold by any organization licensed to conduct bingo pursuant to the provisions of sections 313.005 to 313.080. No box sold shall contain more than twenty-four hundred pull-tab cards. Beginning January 1, 1995, a tax is hereby imposed in the amount of two percent of the gross receipts of the retail sales value charged for each pull-tab card sold in Missouri to be paid by the supplier. The taxes, less two percent of the total amount paid which may be retained by the supplier, if timely filed and paid, shall be paid on a monthly basis to the commission by each supplier of pull-tabs and shall be due on the last day of each month following the month in which the pull-tabs were sold. The taxes shall be deposited in the state treasury, credited to the bingo proceeds for education fund.] All pull-tab cards sold by suppliers in this state shall bear on the face thereof the amount for which such pull-tab cards will be sold, and the license number of the supplier shall be printed on the inventory statement commonly called the flare, enclosed in each unit container. Each unit container shall contain cards printed in such a manner as to ensure that at least sixty percent of the gross revenues generated by the ultimate sale of such cards shall be returned to the final purchasers of such cards. [Any supplier who fails to pay the tax imposed pursuant to this subsection shall have his license issued pursuant to this section revoked and shall be guilty of a class A misdemeanor.]"; and

 

              Further amend said bill, Section 144.517, Page 78, Line 13, by inserting after all of said line and section the following:

 

"[313.055. 1. Until January 1, 1995, a tax is hereby imposed on each organization conducting the game of bingo which awards to winners of bingo games prizes or merchandise having an aggregate retail value of more than five thousand dollars annually and more than one hundred dollars in any single day. The tax shall be in an amount equal to two and one-half perc