HB 1345 -- INCOME TAX CREDIT FOR MODIFICATIONS TO A HOME OF A
DISABLED PERSON

SPONSOR:  Portwood

COMMITTEE ACTION:  Voted "do pass by consent" by the Committee on
Ways and Means by a vote of 5 to 0.

This bill increases the cap from $100,000 to $1 million for the
income tax credit for certain individuals for the costs of
modifications to make a disabled person's home accessible if
there are available tax credits remaining from the tax credit for
businesses relocating to a distressed community.

FISCAL NOTE:  No impact on state funds in FY 2009, FY 2010, and
FY 2011.

PROPONENTS:  Supporters say that the bill increases the overall
cap on the credit that was passed last year.  Currently, the
credit only helps about 40 to 50 homes.  Accessibility
modifications like ramps, wider doorways, stairway lifts, and
roll-in showers can be invaluable to a person to live
independently and are not cheap, but are less costly than nursing
home placement.  The bill will help disabled individuals remain
in their homes, and it has no cost because it uses unused
distressed communities tax credits.  Currently, there is about $8
million in unused business relocation tax credits.  There are now
developments with Universal Design being built, but they are
often too expensive for elderly and disabled individuals.  The
tax credit is targeted to those with lower incomes.

Testifying for the bill were Representative Portwood; Missouri
Bankers Association; Christine Lepper, National Multiple
Sclerosis Society and Missouri Multiple Sclerosis Citizen Action
Network; Marty Exline, Missouri Assistive Technology; Southwest
Center for Independent Living; Ozark Independent Living; and
Paraquad, Incorporated.

OPPONENTS:  There was no opposition voiced to the committee.

Missouri House of Representatives
94th General Assembly, 2nd Regular Session
Last Updated October 15, 2008 at 3:10 pm