SB 1092 - This act provides that a qualified company or industrial development authority shall not be prohibited from receiving tax credits or retaining withholding tax, or both, if applicable, through the Missouri Works program for reporting fewer jobs than the number required for the tax year if a statewide state of emergency existed for more than sixteen months of the qualified company's or industrial development authority's tax year, provided that the qualified company or industrial development authority otherwise met all program requirements. This act is identical to HB 2435 (2022) and is similar to a provision in SS/HB 2400 (2022). JOSH NORBERG