REVENUE, DEPARTMENT OF

Missouri House of Representatives
94th General Assembly, 2nd Regular Session (2008)
Bills Indexed by Subject
REVENUE, DEPARTMENT OF

: Changes the laws regarding transportation

: Allows any family member older than 21 years of age to give written permission for a temporary instruction permit application and to occupy the seat beside the driver with a temporary permit

: Requires that only one license plate be issued for all motor vehicles, except those with personalized plates, instead of the current two plates

: Authorizes a tax credit for employers who hire qualified high school students for summer jobs

: Increases the property tax relief for senior citizens' program known as circuit breaker and extends the date for the deposit of a percentage of property tax collections into county assessment funds

: Authorizes an individual income tax deduction for the purchase of a hybrid motor vehicle manufactured in the United States

: Allows a registrant of any utility trailer, recreational vehicle trailer, camper trailer, or boat trailer with an unloaded weight of 3,000 pounds or less to permanently register the trailer for $52.50

: Allows for the phasing in of full deductibility from state income tax of all federal income tax liability

: Increases the cap for the income tax credits available to certain individuals for the costs of modifications to a home in order for it to be accessible for a disabled person who resides with them

: Exempts certain implements of husbandry used for spraying chemicals or spreading fertilizer for agricultural purposes from the motor vehicle titling, registration, and licensing requirements

: Authorizes the sales tax exemption for diesel fuel to include gasoline, kerosene, and other blended fuel if used exclusively for agricultural purposes

: Authorizes a tax credit for certain elderly and disabled individuals and certain veterans for real property taxes paid

: Authorizes an income tax credit for certain volunteer firefighters

: Exempts real property owned by individuals 65 years of age or older with certain levels of income from increases in assessed valuation

: Increases the maximum amount of tax credits that can be annually authorized to eligible lenders participating in the Farmily Farm Livestock Loan Program

: Eliminates the in-lieu watercraft tax for all boats and vessels except barges and tugboats documented with the United States Coast Guard and makes the owner liable for state and local sales or use tax

: Requires only persons younger than 21 years of age to wear protective headgear when operating or riding as a passenger on any motorcycle or motortricycle

: Authorizes a sales tax exemption for fees and dues paid to any health or fitness club or facility

: Requires every applicant for a motorcycle license or endorsement to show proof that he or she has successfully completed an approved motorcycle training course

: Reduces the amount of excess revenues generated by fines for moving traffic violations that municipalties must send to the Department of Revenue

: Allows for the conversion of manufactured homes from personal property to real property and the reconversion of manufactured homes from real property to personal property

: Authorizes a sales tax exemption for certain fees and dues paid to health and fitness centers

: Allows taxpayers who use specified types of fuel cell or solar power to generate electricity for their residences to claim a tax deduction

: Exempts motor vehicles newer than six years old from the motor vehicle safety inspection requirements when renewing or reregistering a license

: Raises the legal driving age from 16 to 18 years of age and the age to obtain an instruction permit from 15 to 17 years of age

: Authorizes certain cities and counties to increase transient guest taxes from 5% to up to 8%

: Prohibits commercial inserts or other forms of advertising from accompanying motor vehicle registration renewal notices

: Authorizes an income tax credit for firefighters who complete certain hours of annual training

: Exempts certain nonresidents from the state driver's license requirements as long as they entered and are in this country legally

: Allows for a special license plate for members of the International Conference of Police Chaplains who have completed the basic certification requirements

: Allows full-time students attending out-of-state colleges to renew driver's licenses by mail

: Authorizes a sales and use tax exemption for purchases of equipment, machinery, materials, supplies, fixtures, and shoes used in the sport of bowling

: Authorizes a tax credit to a taxpayer for 100% of the salary and benefits paid to an employee while on active military duty

: Repeals the laws requiring motor vehicle safety inspections for most vehicles effective January 1, 2009

: Authorizes an income tax credit for 50% of the cost of the construction of a storm shelter or $2,000, whichever is less

: Authorizes a state and local sales and use tax exemption for over-the-counter or nonprescription drugs

: Allows an applicant to present a photocopy of his or her birth certificate, along with another form of approved identification, in order to prove lawful presence for driver's license purposes

: Authorizes an exemption from the alternative fuel decal and tax requirement for historical vehicles powered by liquid petroleum or natural gas

: Changes the laws regarding the sale of nonrepairable motor vehicles or salvage vehicles to a person who is not a resident of the United States at a salvage pool or salvage disposal sale

: Changes the laws regarding the Aviation Trust Fund and air traffic control towers

: Repeals the requirement that the Director of the Department of Revenue, upon order of the court, suspend the driver's license of a person who fails to appear on any moving traffic violation charge

: Authorizes the phasing in of full deductibility of all federal income liability for corporations and a gradual reduction in the annual corporate income tax rate and establishes a motor fuel tax holiday

: Allows full deductibility from state income tax of all federal income tax liability without a reduction for tax credits claimed

: Authorizes a state and local sales and use tax exemption for fencing materials used for agricultural purposes

: Exempts property taxes paid by certain nonresident taxpayers from being added-back to their adjusted gross income under certain circumstances

: Authorizes an income tax credit for 50% of the cost of the construction of a storm shelter or $2,000, whichever is less

: Removes the requirement for certification by the Department of Natural Resources before a sales and use tax exemption applies to the purchase or lease of certain items used to monitor water and air pollution

: Imposes an excise tax on controlled substances and illicit alcoholic beverages

: Specifies that the purchase price for calculating the sales tax of a motor vehicle excludes the cost to modify the vehicle for use by an individual with a disability

: Allows mobility motor vehicle dealers to purchase new motor vehicles and equip them for retail sale as mobility motor vehicles

: Increases the property tax relief for senior citizens' program known as circuit breaker and extends the date for the deposit of a percentage of property tax collections into county assessment funds

: Prohibits commercial inserts or other forms of advertising from accompanying motor vehicle registration renewal notices

: Authorizes an income tax credit for up to 50% of the cost to purchase and install idle reduction technology on a class 8 truck

: Increases the penalty for certain commercial drivers who are convicted of operating a commercial vehicle under the influence of alcohol or drugs from a class B to a class A misdemeanor

: Authorizes an income tax credit for costs of repairs or losses incurred in a federally and state-declared natural disaster area

: Prohibits the violation of a person's privacy rights in order to obtain or renew a driver's license

: Requires a driver's license applicant younger than 18 years of age to show documentation that he or she is enrolled in school, has at least a 90% attendance rate, and at least a 1.75 grade point average

: Clarifies that the surviving spouse of a public safety officer can claim an income tax credit for the real property taxes paid for each year he or she remains unmarried beginning when the spouse dies

: Requires any employer convicted of hiring illegal aliens to repay double the value of any state-administered or subsidized tax credit, tax abatement, or loan

: Authorizes an income tax dependency exemption for a stillborn child for the taxable year in which the child was born

: Prohibits commercial inserts or other forms of advertising from accompanying motor vehicle registration renewal notices

: Authorizes an income tax deduction from a taxpayer's Missouri adjusted gross income for 100% of any military retirement income, regardless of age or income

: Establishes additional requirements for individuals younger than 18 years of age to obtain an intermediate driver's license

: Changes the laws regarding sales and use, property, and motor fuel taxes

: Requires the Director of the Department of Revenue to establish and enforce reasonable sales and use tax rules and regulations

: Allows a temporary exemption from the proof of lawful presence requirement when victims of domestic violence apply for a driver's license or instruction permit

: Requires window stickers instead of license plate tabs to show current motor vehicle registration

: Requires the Department of Revenue to award fee office contracts with a priority given to school districts and charitable organizations over individuals in a competitive bid process

: Authorizes the City of Harrisonville to impose a sales tax of up to 0.5% for the operation of public safety departments

: Authorizes an income tax deduction from a taxpayer's Missouri adjusted gross income for 100% of any military retirement income, regardless of age or income

: Requires certain television stations to provide real-time captioning of certain broadcasts and allows taxpayers providing real-time captioning to claim a tax credit not to exceed $5,000

: Exempts most new vehicles assembled and sold in Missouri from any state or local sales or use tax

: Exempts all sales of eyeglasses from state and local sales and use tax

: Changes the laws regarding the Missouri Public-Private Partnerships Transportation Act and authorizes a sales and use tax exemption on sales and purchases of certain items used in public-private projects

: Authorizes a tax credit equal to 100% of the state sales tax paid on any motor vehicle assembled and purchased in Missouri

: Repeals the provisions authorizing the creation of new special license plates and requires organizations seeking special plates to first obtain approval from the General Assembly

: Authorizes counties to impose, upon voter approval, a sales tax to fund county purchases of easements for farmland or natural land preservation

: Eliminates the in-lieu watercraft tax for all boats and vessels except barges and tugboats documented with the United States Coast Guard and makes the owner liable for any state and local sales or use tax

: Prohibits the issuance of a driver's license or termporary permit to any person 15 to 18 years of age if a school submits information that the student is not in compliance with the eligibility standards

: Prohibits the Director of the Department of Revenue from taking a photograph or digital image of any qualified applicant for a driver's license who objects due to his or her religious affiliation

: Authorizes sales tax exemptions and income tax deductions for amounts expended for fitness dues or fees and fitness equipment

: Changes the laws regarding the distribution of the St. Louis County sales tax

: Establishes the Fair Tax Act of 2008 which requires the Department of Revenue to develop methods for replacing the state income tax with a state sales tax

: Changes the laws regarding the Missouri individual income tax

: Authorizes an income tax credit for certain donations to public school foundations

: Authorizes the Motherhood/Fatherhood Stay-at-Home tax credit for certain parents who stay at home to provide care for a child up to 24 months of age

: Establishes the Federal Retirement Exemption Act which authorizes a state individual income tax exemption for federal retirement benefits for certain taxpayers

: Establishes the Promoting Missouri Food Products Act and authorizes a tax credit for certain purchasers of Missouri food products

: Requires that only one license plate instead of two be displayed on all motor vehicles

: Requires window stickers instead of license plate tabs to show current motor vehicle registration

: Exempts any advance refund received from the federal Economic Stimulus Act of 2008 from the Missouri individual income tax

: Requires certain corporations to file an annual tax disclosure statement

: Authorizes an income tax credit for service as a poll worker

: Exempts any advance refund received from the federal Economic Stimulus Act of 2008 from the Missouri individual income tax

: Phases out over a six-year period the state sales and use tax on the purchase of food and replaces the revenue with a sales tax on the purchase of beer, wine, and liquor

: Lowers the Missouri individual income tax rates and increases the federal tax deduction for the individual income tax

: Creates the crimes of operation of a vehicle causing injury, operation of a vehicle causing serious injury, and operation of a vehicle causing death

: Exempts any advance refund received from the federal Economic Stimulus Act of 2008 from the Missouri individual income tax

: Increases the maximum allowable total gross weight of vehicles traveling on non-interstate roads from 80,000 to 85,500 pounds

: Revises the definition of "commercial aircraft" as it relates to the taxation of aircraft by lowering the maximum certified gross take-off weight from 7,000 to 1,000 pounds

: Clarifies that married taxpayers filing jointly may deduct up to $16,000 in contributions to the Missouri Higher Education Savings Program from their taxable income

: Decreases the corporate income tax rate to 5.5% and requires the sales factor to be multiplied by three for the purpose of calculating the apportionment of corporate income

: Changes the laws regarding commercial driver's licenses and the transport of hazardous materials

: Changes the laws regarding commercial driver's licenses

: Changes the laws regarding motor vehicles, trailers, vessels, outboard motors, and aircraft

: Authorizes an income tax credit for food or cash donations to senior citizen services centers

: Re-authorizes the tax credits for qualified research expenses, establishes the annual cap at $10 million, limits the qualified research activities, and requires that the credits be issued

: Changes the laws regarding tax incentives for certain alternative fuel uses and authorizes an individual income tax deduction for the purchase of a qualified hybrid vehicle

: Establishes the Uninsured Motorist Stipulation of Benefits Act of 2008 which changes the laws regarding uninsured motorists

: Exempts any advance refund amount received from the federal Economic Stimulus Act of 2008 from the Missouri individual income tax

: Creates an income tax checkoff for contributions by individuals and corporations to the Breast Cancer Awareness Trust Fund on the annual filing form

: Allows certain individuals who have religious objections to having their photograph taken to receive a driver's license or nondriver's license without a photograph

: Changes the laws regarding tax incentives for economic development

: Exempts any advance refund received from the federal Economic Stimulus Act of 2008 from the Missouri individual income tax

: Authorizes an individual income tax credit of $4,000 for each year in which the taxpayer is licensed and employed as a full-time peace officer

: Changes the laws regarding illegal aliens and immigration status verification

: Defines "intoxication-related traffic homicide" and expands certain intoxication-related traffic offenses to include intoxication-related traffic homicide

: Imposes additional penalties on a person who has been convicted of an intoxication-related traffic offense when his or her blood-alcohol content was .16 of 1% or higher

: Authorizes an individual income tax deduction for membership fees paid to a health club for health-benefit activities

: Allows an exemption to the physician's statement requirement for disabled license plates and placards for a person who is required to abstain from medical care due to religious affiliation

: Authorizes a state sales and use tax exemption on the purchase of digital televisions and digital-to-analog converter boxes

: Allows for recovery of reasonable towing and storage fees associated with towing an abandoned vehicle and the suspension of driver's licenses and vehicle registrations for failure to pay towing charges

: Allows members of limited liability companies to deduct their share of the company's financial institutions tax liability from the member's Missouri individual income tax liability

: Allows the Director of the Department of Revenue to require certain tax returns to be filed electronically

: Authorizes an income tax credit equal to 75% of the costs of recycling reusable waste material from construction

: Requires the Department of Revenue to give charitable organizations and local political subdivisions a priority when awarding fee office contracts

: Establishes the Children's Education Freedom Act which authorizes a 50% tax credit for taxpayers who donate to a scholarship-granting organization under certain circumstances

: Authorizes a gradual reduction in the corporate franchise tax rate

: Decreases the rates of individual income tax

: Authorizes Jefferson County, upon voter approval, to impose a retail sales tax to fund public health and safety projects and programs of the county public health center

: Allows a "LEGION OF MERIT" special license plate for any person who has been awarded this military service award

: Specifies that a professional athletic team will be ineligible for state income tax credits if it is a member of a league that does not ban athletes for testing positive for anabolic steroids

: Allows a "GOLD STAR FAMILY" special license plate for any immediate family member of a United States military member who was a Missouri resident killed in the line of duty

: Authorizes an income tax credit for resident taxpayers who are 65 years of age or older with an adjusted gross income of $9,570 or less

: Establishes the Missouri Earned Income Tax Credit Act which authorizes an individual income tax credit equal to 20% of any earned income tax credit claimed by the taxpayer on his or her federal income tax return

: Authorizes an income tax deduction for certain public college tuition costs

: Creates the Missouri Juneteenth Heritage and Jazz Festival and Memorial Fund and changes the distribution of funds from the professional athletes and entertainers tax

: Changes the laws regarding sales tax on motor vehicles

: Specifies that no tax credits can be issued or certified unless approved by the Budget Committee of the House of Representatives and the Senate Appropriations Committee with a specific exception

: Prohibits a taxpayer from carrying certain tax credits back to any of the three prior taxable years

: Authorizes the counties of Clay, Jackson, and Platte to impose, upon voter approval, a sales tax to fund bicycle and pedestrian plans and programs

: Increases the deduction for personal exemptions to $4,200 for eligible resident taxpayers for Missouri income tax purposes

: Authorizes a state income tax deduction for school supplies and books purchased for home schooling a child

: Authorizes an income tax deduction for certain funeral costs of up to $5,000

: Authorizes a state income tax exemption for the state taxable income of certain disabled veterans

: Proposes a constitutional amendment authorizing a sales tax for funding veterans' homes, services, and programs and constitutionally establishes the Missouri Veterans' Commission

SB 731 --- Sponsor: Griesheimer, John E.
: Exempts certain motorists from submitting their motor vehicles to safety or emissions inspections when renewing their registrations if certain conditions are met

SB 750 --- Sponsor: Rupp, Scott T.
: Modifies the law relating to illegal immigrants

SB 760 --- Sponsor: Stouffer, Bill
: Authorizes the State Highways and Transportation Commission to take the necessary steps to implement and administer a state plan to conform with the Unified Carrier Registration Act of 2005

SB 761 --- Sponsor: Stouffer, Bill
: Modifies various laws relating to transportation and the regulation of motor vehicles

SB 772 --- Sponsor: McKenna, Ryan Glennon
: Establishes a tax credit for recycling construction waste and directs the Department of Natural Resources to establish and administer construction and demolition waste reduction grants

SB 774 --- Sponsor: Stouffer, Bill
: Modifies various laws relating to transportation and the regulation of motor vehicles

SB 808 --- Sponsor: Engler, Kevin
: Limits the types of individuals and organizations to whom the director of the department of revenue may award fee office contracts

SB 811 --- Sponsor: Stouffer, Bill
: Creates a tax credit for the use of idle reduction technology

SB 856 --- Sponsor: Engler, Kevin
: Creates the Armed Forces Expeditionary Medal specialized license plate

SB 879 --- Sponsor: Clemens, Dan
: Modifies the maximum amount of certain agricultural tax credits that may be issued each fiscal year and extends the expiration date for the tax credits

SB 890 --- Sponsor: Green, Timothy P.
: Prohibits commercial inserts or other forms of advertising from accompanying motor vehicle registration notices

SB 898 --- Sponsor: Clemens, Dan
: Modifies provisions pertaining to the administration of agriculture incentives and programs

SB 929 --- Sponsor: Green, Timothy P.
: Bars employers from misclassifying employees as independent contractors

SB 937 --- Sponsor: Shoemyer, Wes
: Allows utility vehicles to be operated upon Missouri highways

SB 955 --- Sponsor: Shields, Charles W.
: Allows motor vehicle owners to receive refunds for unused registration fees under certain conditions

SB 964 --- Sponsor: Smith, Jeff
: Creates the Show Me Green Sales Tax Holiday and provides financial assistance for voluntary energy audits

SB 1028 --- Sponsor: Justus, Jolie L.
: Requires reporting of taxpayer information regarding the utilization of state tax credits

SB 1117 --- Sponsor: Smith, Jeff
: Creates the "Show Me Green" sales tax holiday

SB 1166 --- Sponsor: Dempsey, Tom
: Provides for cost of living increases for Department of Mental Health contracted community providers

SB 1211 --- Sponsor: Callahan, Victor E.
: Limits the sale of non-compliant cigarettes

SB 1239 --- Sponsor: Dempsey, Tom
: Makes eligibility for a driver's license for persons under 18 contingent upon documentation that the applicant has complied with school district standards

SB 1275 --- Sponsor: Vogel, Carl
: Allows the Director of Revenue to require certain tax returns be filed electronically

SB 1281 --- Sponsor: Griesheimer, John E.
: Requires motor vehicle dealers to collect and remit sales tax

SB 1284 --- Sponsor: Ridgeway, Luann
: Establishes an administrative procedure to suspend driver's licenses and motor vehicle registrations for failure to pay towing charges

Missouri House of Representatives
Last Updated May 27, 2008 at 4:57 pm