SB 259 - This act subjects the following tax credit programs to two-year sunset provisions: 1) The Bank Franchise Tax Credit; 2) The Bank Tax Credit for S-Corporations; 3) The Examination Fee Tax Credit; 4) The Missouri Health Insurance Pool Tax Credit; 5) The Missouri Life and Health Insurance Guaranty Tax Credit; and 6) The Property and Casualty Insurance Guaranty Tax Credit. The following tax credit programs will be subject to four-year sunset provisions: 1) The Brownfield Remediation Tax Credit; 2) The Neighborhood Preservation Tax Credit; 3) The BUILD Tax Credit; 4) The Business Facility Tax Credit; 5) The Development Tax Credit; 6) The Enhanced Enterprise Zone Tax Credit; 7) The MDFB Bond Guarantee Tax Credit; 8) The MDFB Infrastructure Development Contribution Tax Credit; 9) The Missouri Quality Jobs Act; 10) The Family Farm Breeding Livestock Tax Credit; 11) The Agricultural Product Utilization Tax Credit; 12) The New Generation Cooperative Tax Credit; and 13) The Neighborhood Assistance Tax Credit. The following tax credit programs will be subject to six-year sunset provisions: 1) The Historic Preservation Tax Credit; 2) The Low-Income Housing Tax Credit; 3) The Domestic Violence Shelter Tax Credit; 4) The Maternity Home Tax Credit; 5) The Shared Care Tax Credit; and 6) The Youth Opportunities Tax Credit. JASON ZAMKUS
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