SB 459 - This act establishes the "Bring MO Jobs Home Act". For all tax years beginning on or after January 1, 2023, this act authorizes a taxpayer to claim a tax credit for eligible insourcing expenses, as defined in the act, incurred due to moving the taxpayer's business unit from China or Russia to Missouri. The tax credit shall be equal to 60% of eligible insourcing expenses, or 75% of eligible insourcing expenses if the taxpayer is a manufacturer of medical supplies or electronic chips. Tax credits authorized by the act shall not be refundable, but may be carried forward for five subsequent tax years. A taxpayer claiming a tax credit under the act shall not be eligible for any other state tax incentive for the same eligible insourcing expenses. The total amount of tax credits authorized in a calendar year shall not exceed $10 million, and shall be awarded on a first-come, first-served basis. A taxpayer receiving a tax credit under the act shall repay the amount of tax savings realized if the taxpayer, within ten years of receiving the tax credit, eliminates the business unit for which the tax credit was awarded. This act shall sunset on August 28, 2029, unless reauthorized by the General Assembly. JOSH NORBERG