SCS HB 1454 -- ENVIRONMENTAL CONTROL AND TAX INCENTIVES

Current law provides a state sales tax credit for manufacturers
of certain food products who use recyclable cellulose casing
made from cotton linters.  This bill allows the same
manufacturers to claim the credit if the recyclable cellulose is
made from wood pulp or other plant fibers.  Documentation that
the activity constitutes recycling must be certified by the
Director of the Department of Natural Resources.

The bill has an emergency clause.

HB 1454 -- TAX CREDITS FOR RECYCLING CELLULOSE CASINGS (Hoppe)

Current law authorizes a tax credit for meat or poultry
manufacturers who recycle flexible cellulose casings
manufactured from cotton linters.  This bill defines "cotton
linters" as fibers from any plant or wood pulp material used for
creating the cellulose casings.

FISCAL NOTE:  No impact on state funds.

HB 1454 -- TAX CREDITS FOR RECYCLING CELLULOSE CASINGS

SPONSOR:  Hoppe

COMMITTEE ACTION:  Voted "do pass by consent" by the Committee
on Miscellaneous Bills and Resolutions by a vote of 15 to 0.

Current law authorizes a tax credit for meat or poultry
manufacturers who recycle flexible cellulose casings
manufactured from cotton linters.  This bill defines "cotton
linters" as fibers from any plant or wood pulp material used for
creating the cellulose casings.

FISCAL NOTE:  No impact on state funds.

PROPONENTS:  Supporters say that technological advances allow
the casings to be made of plant fibers or wood pulp, not only
cotton.  The definition was not drafted to exclude any type of
casings.  This is simply a good update to the statute.

Testifying for the bill were Representative Hoppe; Phillip
Morris (Oscar Meyer); Devro Tee Pak; and Missouri Chamber of
Commerce.

OPPONENTS:  There was no opposition voiced to the committee.

Donna Schlosser, Legislative Analyst

HB 1454 -- Tax Credits for Recycling Cellulose Casings

Sponsor:  Hoppe

Current law authorizes a tax credit for meat or poultry
manufacturers who recycle flexible cellulose casings
manufactured from cotton linters.  This bill defines "cotton
linters" as fibers from any plant or wood pulp material used for
creating the cellulose casings.