Section 143.1100 – Bring jobs home act — definitions — income tax deduction allowed, amount — restrictions — rulemaking authority — sunset.
Effective – 28 Aug 2016 143.1100. Bring jobs home act — definitions — income tax deduction allowed, amount — restrictions — rulemaking authority — sunset. — 1. This section shall be known and may be cited as the “Bring Jobs Home Act”. 2. As used in this section, the following terms shall mean: (1) “Business […]
Section 143.1150 – First-time home buyer tax deduction — definitions — deduction amount — rulemaking authority — sunset provision.
Effective – 28 Aug 2018 143.1150. First-time home buyer tax deduction — definitions — deduction amount — rulemaking authority — sunset provision. — 1. This section shall be known and may be cited as the “First-Time Home Buyer Tax Deduction”. 2. As used in this section, the following terms mean: (1) “Deduction”, an amount subtracted […]
Section 143.1160 – Long-term dignity savings account tax deduction — definitions — deduction amount — rulemaking authority — sunset provision.
Effective – 28 Aug 2020 143.1160. Long-term dignity savings account tax deduction — definitions — deduction amount — rulemaking authority — sunset provision. — 1. As used in this section, the following terms mean: (1) “Account holder”, the same meaning as that term is defined in section 191.1603; (2) “Deduction”, an amount subtracted from the […]
Section 143.1170 – Foster parent tax deduction — definitions — amount — procedure — rulemaking authority.
Effective – 28 Aug 2021 143.1170. Foster parent tax deduction — definitions — amount — procedure — rulemaking authority. — 1. As used in this section, the following terms mean: (1) “Deduction”, an amount subtracted from a taxpayer’s Missouri adjusted gross income to determine the taxpayer’s Missouri taxable income for a given tax year; (2) […]
Section 143.2100 – Definitions — report, contents — rulemaking authority.
Effective – 28 Aug 2016 143.2100. Definitions — report, contents — rulemaking authority. — 1. As used in sections 143.2100 to 143.2115, unless the context requires a different meaning, the following terms shall mean: (1) “Deduction”, an amount subtracted from the taxpayer’s Missouri adjusted gross income to determine Missouri taxable income for the tax year […]
Section 143.2105 – Definitions — income tax deduction for port cargo volume increase, calculation — claiming procedure.
Effective – 28 Aug 2016 143.2105. Definitions — income tax deduction for port cargo volume increase, calculation — claiming procedure. — 1. As used in this section, unless the context clearly indicates otherwise, the following terms shall mean: (1) “Airport”, any publicly or privately owned facility located within Missouri through which cargo is transported by […]
Section 143.2110 – Income tax deduction for cargo — amount, claiming procedure.
Effective – 28 Aug 2016 143.2110. Income tax deduction for cargo — amount, claiming procedure. — 1. As used in this section, unless the context clearly indicates otherwise, the term “international trade facility” shall mean a company that: (1) Is doing business in the state and engaged in water port or airport related activities including, […]
Section 143.2115 – Definitions — income tax deduction for increased qualified trade activities or capital investment for trade activities — amount, claiming procedure, exclusions — aggregation of claims — recapture — guidelines.
Effective – 28 Aug 2016 143.2115. Definitions — income tax deduction for increased qualified trade activities or capital investment for trade activities — amount, claiming procedure, exclusions — aggregation of claims — recapture — guidelines. — 1. As used in this section, unless the context requires a different meaning, the following terms shall mean: (1) […]
Section 143.1029 – Soldiers Memorial Military Museum in St. Louis Fund tax refund designation.
Effective – 28 Aug 2019 143.1029. Soldiers Memorial Military Museum in St. Louis Fund tax refund designation. — 1. For all tax years beginning on or after January 1, 2019, and ending before January 1, 2024, each individual or corporation entitled to a tax refund in an amount sufficient to make a designation under this […]
Section 143.1032 – Missouri medal of honor fund tax refund designation.
Effective – 28 Aug 2021 143.1032. Missouri medal of honor fund tax refund designation. — 1. In each taxable year beginning on or after January 1, 2022, each individual or corporation entitled to a tax refund in an amount sufficient to make a designation under this section may designate that one dollar or any amount […]