HS/HCS/SS/SB 138 - This act modifies and creates new provisions relating to agriculture. STATE COORDINATE SYSTEM This act repeals provisions relating to the "Missouri Coordinate System of 1927" and the "Missouri Coordinate System of 1983" and creates the "Missouri State Plane Coordinate System". The system may have one or more projection zone layers. Each layer shall: - Be covered by geodetically reference mapping projections adopted and supported by the Nation Geodetic Survey; - Be identified by the geodetic datum; and - Remain uniquely and consistently defined throughout its implementation within a particular layer. This act modifies provisions relating to coordinate distances and measurement values as provided in the act. This act shall not be construed to prohibit the appropriate use of other geodetic reference networks. (Sections 60.401 to 60.510) This provision is identical to provisions SS/HB 202 (2023), SB 403 (2023), SB 1026 (2022) and to provisions in HB 2364 (2022), similar to provisions in HCS/HB 47 & 638 (2023). WATERWAYS AND PORTS TRUST FUND This act establishes the "Waterways and Ports Trust Fund". The fund shall consist of moneys appropriated to it by the General Assembly, and may also receive money from federal, private, or other sources. Moneys in the fund shall be withdrawn only upon appropriation by the General Assembly, to be administered by the Highways and Transportation Commission and the Department of Transportation, for the purposes of developing a statewide plan for waterborne commerce and reviewing plans of local or regional port authorities for major public capital improvements to encourage coordination with the statewide plan. The act specifies eligibility requirements for a project to be eligible to receive an appropriation from the fund. This act shall terminate on August 28, 2033, pending the discharge of moneys from the fund. The fund shall be dissolved on December 31, 2033, with the unencumbered balance being transferred to the General Revenue Fund. (Section 68.080) This provision is identical to provisions in SS/HB 202 (2023), SB 265 (2023), substantially similar to provisions in HB 476 (2023) and HB 491 (2023). TAX CREDIT FOR ETHANOL BLEND AND BIODIESEL FUEL Current law authorizes a tax credit for all tax years beginning on or after January 1, 2023, for the sale of higher ethanol blend fuel and biodiesel fuel and for the production of biodiesel fuel. This act provides that any taxpayer with a tax year beginning prior to January 1, 2023, but ending during the 2023 calendar year shall be allowed a tax credit for the amount of fuel sold or produced during the portion of such tax year that occurs during the 2023 calendar year. Additionally, current law authorizing a tax credit for the production of biodiesel fuel limits the maximum amount of tax credits that may be authorized in a fiscal year to $4 million. This act increases such annual limit to $5.5 million and removes a provision requiring the Department of Revenue to apportion tax credits among biodiesel producers applying for such tax credits. Finally, a provision of current law authorizing any unused amounts of tax credits for the production of biodiesel fuel to be authorized as tax credits for the sale of biodiesel blend, and vice versa, is repealed. (Sections 135.772, 135.775, 135.778) These provisions are identical to provisions in SS/HB 202 (2023), HCS/SS/SCS/SB 92 (2023), SS/SB 519 (2023) and HCS/HB 925 (2023). BUSINESS INCOME DEDUCTION Current law authorizes an income tax deduction for a percentage of a taxpayer's business deduction from certain combined sources. This act adds the total combined profit as reported on an IRS Schedule F form and Form 4835. (Section 143.022) This provision is identical to a provision in HCS/SS#3/SCS/SB 131 (2023), HCS/SS/SCS/SB 133 (2023), HS/HCS/HB 356 (2023), and HCS/HB 1023 (2023). TAX CREDIT FOR CERTAIN FARMERS This act authorizes an income tax deduction for farm owners who sell, lease, or participate in a crop-share arrangement with a beginning farmer, as such terms are defined in the act. The amount of the deduction shall be equal to 1) the portion of capital gains received from the sale of farmland to a beginning farmer, as described in the act; 2) the portion of cash rent income received from the lease or rental of farmland to a beginning farmer, not to exceed $25,000 in a tax year; and 3) the portion of income received from the crop-share arrangement with a beginning farmer, not to exceed $25,000 in a tax year. (Section 143.121) This provision is identical to provisions in SS/HB 202 (2023), substantially similar to provisions in SB 618 (2023), SB 588 (2023), SB 548 (2023), SB 498 (2023), SB 452 (2023), and similar to HCS/HB 1023 (2023), SB 278 (2023), HCS/SS/SCS/SB 100 (2023), HCS/SS/SB 25 (2023), a provision in HB 1375 (2023), HB 1126 (2023), and HCS/HB 1076 (2023). DUTIES OF THE DEPARTMENT OF AGRICULTURE, INCLUDING MODIFICATION OF FEE STRUCTURES The act repeals certain provisions related to egg sales and licensing, metrology, and propane fees. This act repeals the current annual licensing fees of eggs within the Department of Agriculture and creates provisions regarding the fee amounts of certain licenses relating to the sale of eggs. The Director of the Department of Agriculture shall have the authority to assess egg licensing fees as described in the act. (Sections 196.311 and 196.316) Under the act, the testing fee of liquefied petroleum meters shall not exceed $400, instead of $75. The act repeals a provision relating to such testing fees. The total expenses related to metrology calibrations shall not exceed $500 per calibration, instead of $125. (Sections 323.100, 413.225) These provisions are identical to HCS/HB 467 (2023), provisions in SCS/HCS/HB 631 (2023), SCS/HCS/HB 779 (2023), SB 335 (2023). FLOOD RESILIENCY ACT This act creates "Flood Resiliency Act" and the "Flood Resiliency Program" for the purpose of increasing flood resiliency along the Missouri and Mississippi rivers and their tributaries and improving statewide flood forecasting and monitoring ability. The state of Missouri may participate with a political subdivision in the development, construction, or renovation of a flood resiliency project, as defined in the act, if the political subdivision has a plan for such project which has been submitted to and approved by the Director of the Department of Natural Resources. Alternatively, the state may promote such project or initiate its own plan for such project. Such plan shall include a description of the flood resiliency project, as described in the act, and the Director shall approve such a project subject to certain conditions as described in the act. Political subdivisions with approved flood resiliency projects and their partners may receive funds from public and private sources, including the newly created Flood Resiliency Improvement Fund, for the purpose of implementing such projects under the act. (Section 256.800) This provision is identical to provisions in SS/HB 202 (2023), SB 615 (2023), a provision in SS/SB 265 (2023), HB 1242 (2023), HB 2617 (2022) and similar to SB 984 (2022). MISSOURI HARDWOOD PRODUCT PROMOTION FUND This act requires the Department of Economic Development to promote Missouri hardwood forest products and educate the public on the value and benefit of such products. This act creates the "Missouri Hardwood Forest Product Promotion Fund". Money in the fund shall be used to promote and educate about Missouri hardwood forest products. This act shall automatically sunset six years after the effective date of the act unless reauthorized by the General Assembly. (Section 262.911) This provision is identical to provisions in SS/HB 202 (2023), HCS/SS/SB 138 (2023), HB 1096 (2023). PESTICIDE CERTIFICATION AND TRAINING This act modifies the effective date of the enactment, repeal, and re-enactment of certain provisions relating to pesticide certification and training from January 1, 2024 to January 1, 2025. (Section 281.102) This provision is identical to SB 570 (2023), HCS/HB 467 (2023), HB 1022 (2023). LOG TRUCK REQUIREMENTS This act modifies the requirements of log trucks to have a total weight of up to 109,600 lbs., instead of 105,000 lbs. (Section 304.180) This provision is identical to provisions in SS/HB 202 (2023). VETERINARY STUDENT LOAN REPAYMENT PROGRAM This act modifies provisions relating to the Large Animal Veterinary Medicine Loan Repayment Program. Under the act, the Missouri Department of Agriculture shall not grant repayment for more than twelve veterinarians each year, instead of six. The act renames the "Dr. Merril Townley Large Animal Veterinary Student Loan Program" to the "Dr. Merril Townley and Dr. Dan Brown Large Animal Veterinary Student Loan Program". The act expands the sources of funding for the Program to include any private grant, gift, donation, device, or bequest of moneys, funds, real or personal property, or other assets. Under the act, a qualified applicant may receive financial assistance under the Program up to thirty thousand dollars for each academic year, instead of twenty thousand dollars, provided that the cumulative total shall not exceed one hundred twenty thousand dollars per qualified applicant, instead of eighty thousand dollars. The act provides that up to twelve, instead of six, qualified applicants per academic year may be awarded loans under the Program. The Department may increase the number of qualified applicants above twelve that may be awarded such loans per academic year if the amount of any additional moneys received from private contributions or other assets deposited in the Veterinary Student Loan Payment Fund allows the full funding of such increase in the number of applicants. Finally, under the act, for each year of qualified employment that each individual contracts to serve in an area of defined need, the Department shall forgive up to thirty thousand dollars with accrued interest, instead of twenty thousand dollars, as provided under the act. (Sections 340.341, 340.345, 340.381, 340.384, 340.387) These provisions are identical to SS/HB 202 (2023), provisions in TAT/SB/SCS/HCS/HB 417 (2023), and substantially similar to provisions in HB 403 (2023) and SB 529 (2023). REPEALS CERTAIN PROVISIONS RELATING TO HEMP This act repeals provisions relating to regulation of industrial hemp. (Sections 195.203 to 195.773) These provisions are identical to provisions in SS/HB 202 (2023), SB 209 (2023). Additionally, this act repeals current law authorizing the cultivation, possession, and use of hemp extract for treatment of intractable epilepsy. (Section 261.265) These provisions are identical to provisions in SS/HB 202 (2023), SB 546 (2023), and HB 644 (2023). JULIA SHEVELEVA