authorizes a tax credit for providing services to homeless persons

SECOND REGULAR SESSION
HOUSE BILL NO. 2955
103RD GENERAL ASSEMBL Y
INTRODUCED BY REPRESENT A TIVE MURRA Y .
6450H.01I JOSEPH ENGLER, Chief Clerk
AN ACT
T o amend chapter 135, RSMo, by adding thereto one new section relating to a tax credit for
providing services to homeless persons.
Be it enacted by the General Assembly of the state of Missouri, as follows:
Section A. Chapter 135, RSMo, is amended by adding thereto one new section, to be
2 known as section 135.390, to read as follows:
135.390. 1. As used in this section, the following terms shall mean:
2 (1) "Department", the department of economic development;
3 (2) "Eligible taxpayer", a taxpayer who is a:
4 (a) Qualified pr ovider of employment services to homeless persons;
5 (b) Qualified pr ovider of employment to homeless persons; or
6 (c) Qualified pr ovider of housing to homeless persons;
7 (3) "Homeless", the same meaning as assigned to that term under section
8 67.1062;
9 (4) "Qualified prov ider of employment services to homeless persons", a taxpayer
10 who has been certified pursuant to subsection 4 of this section;
11 (5) "Qualified pr ovider of employment to homeless persons", a taxpayer who
12 has been certified pursuant to subsection 5 of this section;
13 (6) "Qualified pro vider of housing to homeless persons", a taxpayer who has
14 been certified pursuant to subsection 6 of this section;
15 (7) "T ax credi t", a credi t against the tax otherwise due pursuant to chapter 143,
16 excluding withholding tax imposed pursuant to sections 143.191 to 143.265;
EXPLANA TION — Matter enclosed in bold-faced brackets [thus] in the above bill is not enacted and is
intended to be omitted from the law . Matter in bold-face type in the above bill is proposed language.
17 (8) "T axpayer", a person, firm, a partner in a firm, corporation, or a
18 shar eholder in an S corporation doing business in the state of Missouri and subject to
19 the state income tax imposed by the pro visions of chapter 143, including any charitable
20 organization which is exempt fr om federal income tax and whose Missouri unr elated
21 business taxable income, if any , would be subject to the state income tax imposed under
22 chapter 143.
23 2. For all tax years beginning on or after January 1, 2027, an eligible taxpayer
24 shall be allowed to claim a tax cred it against such taxpayer's income tax liability in an
25 amount not to exceed ten thousand dollars for each tax year in which the eligible
26 taxpayer is a qualified pr ovider of employment services, a qualified pr ovider of
27 employment, or a qualified pr ovider of housing services to homeless persons. T ax
28 cr edits authorized by this section shall not be ref undable or transferable, but may be
29 carried forward to a taxpayer's subsequent thr ee tax years.
30 3. The total amount of tax cr edits authorized under this section shall not exceed
31 one million dollars per fiscal year .
32 4. The department shall be res ponsible for creat ing and publishing guidelines for
33 determining who is a qualified pr ovider of employment services to homeless persons.
34 The department shall cr eate an application for taxpayers to apply to be certified as
35 qualified pr oviders of employment services to homeless persons. In order to re ceive
36 such certification, a taxpayer shall, at a minimum, demonstrate that such taxpayer
37 pr ovides services or training designed specifically to help homeless persons find and
38 secur e meaningful employment opportunities. Examples of taxpayers who may rece ive
39 such a certification include, but are not limited to, workfor ce development agencies and
40 employment training agencies who pr ovide educational and job-seeking services
41 tailor ed specifically for homeless persons. Any certification granted under this
42 subsection shall be valid for twelve months, and such certification may be reauthori zed
43 for subsequent years.
44 5. The department shall be res ponsible for creat ing and publishing guidelines for
45 determining who is a qualified pr ovider of employment to homeless persons. The
46 department shall creat e an application for taxpayers to apply to be certified as qualified
47 pr oviders of employment to homeless persons. In order to rec eive such certification, a
48 taxpayer shall, at a minimum, demonstrate that such taxpayer provi des employment of
49 at least twenty-eight hours per week, at a wage rate that meets or exceeds the state
50 minimum wage rate under section 290.502, to one or mor e homeless persons. Any
51 certification granted under this subsection shall be valid for twelve months, and such
52 certification may be rea uthorized for subsequent years.
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53 6. The department shall be res ponsible for creat ing and publishing guidelines for
54 determining who is a qualified pr ovider of housing for homeless persons. The
55 department shall creat e an application for taxpayers to apply to be certified as qualified
56 pr oviders of housing to homeless persons. In order to recei ve such certification, a
57 taxpayer shall, at a minimum, demonstrate that such taxpayer leases, r ents, or pro vides
58 fr ee of charge adequate income-based res idential housing to homeless persons. Any
59 certification granted under this subsection shall be valid for twelve months, and such
60 certification may be rea uthorized for subsequent years.
61 7. The department shall design and publish an application for taxpayers to
62 r eceive the cr edit authorized in this section. The application shall r equir e a taxpayer to
63 pr ovide pr oof that such taxpayer has been certified or recert ified, within one calendar
64 year of the date such application is received by the department, as a qualified pr ovider
65 of employment services, employment, or housing to homeless persons, under subsections
66 4 to 6 of this section. Applications shall be accepted and appr oved by the department on
67 a first-come, first-served basis. Subject to the pr ovisions of subsection 3 of this section,
68 the department shall issue certificates of eligibility to those taxpayers who submit
69 applications which have been appr oved.
70 8. The tax credi t authorized pursuant to this section shall be consider ed a
71 domestic and social tax cred it for the purposes of sections 135.800 to 135.830.
72 9. The department may promul gate such rules or regul ations as are necessary to
73 administer the pr ovisions of this section. Any rule or portion of a rule, as that term is
74 defined in section 536.010, that is cr eated under the authority delegated in this section
75 shall become effective only if it complies with and is subject to all of the provi sions of
76 chapter 536 and, if applicable, section 536.028. This section and chapter 536 are
77 nonseverable and if any of the powers vested with the general assembly pursuant to
78 chapter 536 to review , to delay the effective date, or to disappr ove and annul a rule ar e
79 subsequently held unconstitutional, then the grant of rulemaking authority and any rule
80 pr oposed or adopted after August 28, 2026, shall be invalid and void.
81 10. Pursuant to section 23.253 of the Missouri Sunset Act:
82 (1) The pr ogram authorized pursuant to this section shall automatically sunset
83 December 31, 2032, unless reau thorized by an act of the general assembly;
84 (2) This section shall terminate on September first of the calendar year
85 immediately following the calendar year in which the prog ram authorized pursuant to
86 this section is sunset; and
87 (3) The pr ovisions of this subsection shall not be construed to impair or impede
88 the state's fulfillment of any obligations, including the authorization, issuance, or
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89 r edemption of tax cr edits, incurr ed pursuant to this section prior to the date the
90 pr ogram authorized pursuant to this section is sunset.
✔
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