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SECOND REGULAR SESSION
HOUSE COMMITTEE SUBSTITUTE FOR
HOUSE BILL NO. 3428
103RD GENERAL ASSEMBL Y
7334H.03C JOSEPH ENGLER, Chief Clerk
AN ACT
T o repeal sections 32.383, 142.031, 143.1009, 143.1013, 143.1017, 143.1026, 143.1027,
161.1055, 260.920, 303.406, 620.2100, and 650.550, RSMo, and to enact in lieu
thereof twelve new sections relating to disposition of expired funds.
Be it enacted by the General Assembly of the state of Missouri, as follows:
Section A. Sections 32.383, 142.031, 143.1009, 143.1013, 143.1017, 143.1026,
2 143.1027, 161.1055, 260.920, 303.406, 620.2100, and 650.550, RSMo, are repealed and
3 twelve new sections enacted in lieu thereof, to be known as sections 32.383, 142.031,
4 143.1009, 143.1013, 143.1017, 143.1026, 143.1027, 161.1055, 260.920, 303.406, 620.2100,
5 and 650.550, to read as follows:
32.383. 1. Notwithstanding the provisions of any other law to the contrary , with
2 respect to taxes administered by the department of revenue under this chapter and chapters
3 143, 144, and 147, an amnesty from the assessment or payment of all penalties, additions to
4 tax, and interest shall apply with respect to unpaid taxes or taxes due and owing reported and
5 paid in full from September 1, 2015, to November 30, 2015, regardless of whether previously
6 assessed, except for penalties, additions to tax, and interest paid before September 1, 2015.
7 The amnesty shall apply only to tax liabilities due or due but unpaid on or before December
8 31, 2014, and shall not extend to any taxpayer who at the time of payment is a party to any
9 criminal investigations or to any civil or criminal litigation that is pending in any court of the
10 United States or this state for nonpayment, delinquency , or fraud in relation to any state tax
11 imposed by this state.
12 2. Upon written application by the taxpayer , on forms prescribed by the director of
13 revenue, and upon compliance with the provisions of this section, the department of revenue
14 shall not seek to collect any penalty , addition to tax, or interest that may be applicable. The
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.
15 department of revenue shall not seek civil or criminal prosecution for any taxpayer for the
16 taxable period for which the amnesty has been granted unless subsequent investigation or
17 audit shows that the taxpayer engaged in fraudulent or criminal conduct in applying for
18 amnesty .
19 3. Amnesty shall be granted only to those taxpayers who have applied for amnesty
20 within the period stated in this section, who have filed a tax return for each taxable period for
21 which amnesty is requested, who have paid the entire balance by November 30, 2015, and
22 who agree to comply with state tax laws for the next eight years from the date of the
23 agreement. No taxpayer shall be entitled to a waiver of any penalty , addition to tax, or
24 interest under this section unless full payment of the tax due is made in accordance with rules
25 established by the director of revenue.
26 4. All taxpayers granted amnesty under this section shall in good faith comply with
27 this state's tax laws for the eight years following the date of the amnesty agreement. If any
28 such taxpayer fails to comply with all of this state's tax laws at any time during the eight years
29 following the date of the agreement, all penalties, additions to tax, and interest that were
30 waived under the amnesty agreement shall become due and owing immediately .
31 5. If a taxpayer is granted amnesty under this section, such taxpayer shall not be
32 eligible to participate in any future amnesty for the same type of tax.
33 6. If a taxpayer elects to participate in the amnesty program established in this section
34 as evidenced by full payment of the tax due as established by the director of revenue, that
35 election shall constitute an express and absolute relinquishment of all administrative and
36 judicial rights of appeal. No tax payment received under this section shall be eligible for
37 refund or credit.
38 7. Nothing in this section shall be interpreted to disallow the department of revenue to
39 adjust a taxpayer's tax return as a result of any state or federal audit.
40 8. All tax payments received as a result of the amnesty program established in this
41 section, other than revenues earmarked by the Constitution of Missouri, this state's statutes, or
42 subsection 9 of this section, shall be deposited in the tax amnesty fund created in subsection 9
43 of this section. Moneys in the fund shall only be expended for the following except that any
44 excess moneys not used for such purposes shall be deposited into the state general revenue
45 fund:
46 (1) An increase in the rate of reimbursement to MO HealthNet providers for the fiscal
47 year ending June 30, 2016, above the rate in ef fect for the fiscal year ending June 30, 2015;
48 and
49 (2) An increase in the number of adults receiving dental coverage under MO
50 HealthNet in the fiscal year ending June 30, 2016, above the number of adults receiving
51 dental coverage in the fiscal year ending June 30, 2015.
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52 9. There is hereby created in the state treasury the "T ax Amnesty Fund", which shall
53 consist of money collected under this section. The state treasurer shall be custodian of the
54 fund and may approve disbursements from the fund in accordance with sections 30.170 and
55 30.180. Upon appropriation, money in the fund shall be used solely for the purpose provided
56 in subsection 8 of this section. Any moneys remaining in the fund at the end of the biennium
57 shall revert to the credit of the general revenue fund. The state treasurer shall invest moneys
58 in the fund in the same manner as other funds are invested. Any interest and moneys earned
59 on such investments shall be credited to the fund.
60 10. The department of revenue may enter into an agreement with a third-party vendor
61 to provide collection services for eligible delinquent tax liabilities that the department has
62 undertaken to collect under this section, and to assist with the administration of the amnesty
63 program under which contingency and other fees may be payable to such approved vendor
64 out of the revenues from the amnesty program.
65 1 1. The department may promulgate rules or issue administrative guidelines as are
66 necessary to implement the provisions of this section. Any rule or portion of a rule, as that
67 term is defined in section 536.010, that is created under the authority delegated in this section
68 shall become ef fective only if it complies with and is subject to all of the provisions of
69 chapter 536 and, if applicable, section 536.028. This section and chapter 536 are
70 nonseverable and if any of the powers vested with the general assembly pursuant to chapter
71 536 to review , to delay the effecti ve date, or to disapprove and annul a rule are subsequently
72 held unconstitutional, then the grant of rulemaking authority and any rule proposed or
73 adopted after August 28, 2015, shall be invalid and void.
74 12. This section shall expire on December 31, 2023.
75 13. On August 28, 2026, any moneys r emaining in the tax amnesty fund creat ed
76 under subsection 9 of this section shall be cr edited to the general r evenue fund.
142.031. 1. As used in this section the following terms shall mean:
2 (1) "Biodiesel", fuel as defined in ASTM Standard D-6751 or its subsequent standard
3 specifications for biodiesel fuel (B100) blend stock for distillate fuels;
4 (2) "Missouri qualified biodiesel producer", a facility that produces biodiesel, is
5 registered with the United States Environmental Protection Agency according to the
6 requirements of 40 CFR 79, and:
7 (a) a. Is at least fifty-one percent owned by agricultural producers who are residents
8 of this state and who are actively engaged in agricultural production for commercial purposes;
9 or
10 b. At least eighty percent of the feedstock used by the facility originates in the state of
11 Missouri. For purposes of this section, "feedstock" means an agricultural, horticultural,
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12 viticultural, vegetable, aquacultural, livestock, forestry , or poultry product either in its natural
13 or processed state; and
14 (b) Meets all of the following:
15 a. Has registered with the department of agriculture by September 1, 2007;
16 b. Has begun construction of the facility before November 1, 2007; and
17 c. Has begun production of biodiesel before March 1, 2009.
18 2. The "Missouri Qualified Biodiesel Producer Incentive Fund" is hereby created and
19 subject to appropriations shall be used to provide economic subsidies to Missouri qualified
20 biodiesel producers pursuant to this section. The director of the department of agriculture
21 shall administer the fund pursuant to this section.
22 3. A Missouri qualified biodiesel producer shall be eligible for a monthly grant from
23 the fund provided that one hundred percent of the feedstock originates in the United States.
24 However , the director may waive the feedstock requirements on a month-to-month basis if the
25 facility provides verification that adequate feedstock is not available. A Missouri qualified
26 biodiesel producer shall only be eligible for the grant for a total of sixty months unless such
27 producers during the sixty months fail, due to a lack of appropriations, to receive the full
28 amount from the fund for which the producers were eligible, in which case such producers
29 shall continue to be eligible until they have received the maximum amount of funding for
30 which such producers were eligible during the original sixty-month time period. The amount
31 of the grant is determined by calculating the estimated gallons of qualified biodiesel produced
32 during the preceding month from feedstock, as certified by the department of agriculture, and
33 applying such figure to the per -gallon incentive credit established in this subsection. Each
34 Missouri qualified biodiesel producer shall be eligible for a total grant in any fiscal year equal
35 to thirty cents per gallon for the first fifteen million gallons of qualified biodiesel produced
36 from feedstock in the fiscal year plus ten cents per gallon for the next fifteen million gallons
37 of qualified biodiesel produced from feedstock in the fiscal year . All such qualified biodiesel
38 produced by a Missouri qualified biodiesel producer in excess of thirty million gallons shall
39 not be applied to the computation of a grant pursuant to this subsection. The department of
40 agriculture shall pay all grants for a particular month by the fifteenth day after receipt and
41 approval of the application described in subsection 4 of this section.
42 4. In order for a Missouri qualified biodiesel producer to obtain a grant from the fund,
43 an application for such funds shall be received no later than fifteen days following the last day
44 of the month for which the grant is sought. The application shall include:
45 (1) The location of the Missouri qualified biodiesel producer;
46 (2) The average number of citizens of Missouri employed by the Missouri qualified
47 biodiesel producer in the preceding month, if applicable;
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48 (3) The number of bushel equivalents of Missouri feedstock and out-of-state
49 feedstock used by the Missouri qualified biodiesel producer in the production of biodiesel in
50 the preceding month;
51 (4) The number of gallons of qualified biodiesel the producer manufactures during
52 the month for which the grant is applied;
53 (5) A copy of the qualified biodiesel producer license required pursuant to subsection
54 5 of this section, name and address of surety company , and amount of bond to be posted
55 pursuant to subsection 5 of this section; and
56 (6) Any other information deemed necessary by the department of agriculture to
57 adequately ensure that such grants shall be made only to Missouri qualified biodiesel
58 producers.
59 5. The director of the department of agriculture, in consultation with the department
60 of revenue, shall promulgate rules and regulations necessary for the administration of the
61 provisions of this section.
62 6. Any rule or portion of a rule, as that term is defined in section 536.010, that is
63 created under the authority delegated in this section shall become ef fective only if it complies
64 with and is subject to all of the provisions of chapter 536 and, if applicable, section 536.028.
65 This section and chapter 536 are nonseverable and if any of the powers vested with the
66 general assembly pursuant to chapter 536 to review , to delay the ef fective date or to
67 disapprove and annul a rule are subsequently held unconstitutional, then the grant of
68 rulemaking authority and any rule proposed or adopted after August 28, 2002, shall be invalid
69 and void.
70 7. This section shall expire on December 31, 2009. However , Missouri qualified
71 biodiesel producers receiving any grants awarded prior to December 31, 2009, shall continue
72 to be eligible for the remainder of the original sixty-month time period under the same terms
73 and conditions of this section unless such producer during such sixty months failed, due to a
74 lack of appropriations, to receive the full amount from the fund for which he or she was
75 eligible. In such case, such producers shall continue to be eligible until they have received the
76 maximum amount of funding for which they were eligible during the original sixty-month
77 time period.
78 8. Any Missouri qualified biodiesel producer who receives any grant payments under
79 this section who subsequently sells the biodiesel facility shall be subject to the following
80 payback requirements:
81 (1) If such facility is sold within less than one year of the date of issuance of the last
82 grant payment, the Missouri qualified biodiesel producer shall pay the state the amount of
83 fifty percent of the total amount of grant payments received under this section;
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84 (2) If such facility is sold within one to two years of the date of issuance of the last
85 grant payment, the Missouri qualified biodiesel producer shall pay the state the amount of
86 forty percent of the total amount of grant payments received under this section;
87 (3) If such facility is sold within two to three years of the date of issuance of the last
88 grant payment, the Missouri qualified biodiesel producer shall pay the state the amount of
89 thirty percent of the total amount of grant payments received under this section;
90 (4) If such facility is sold within three to four years of the date of issuance of the last
91 grant payment, the Missouri qualified biodiesel producer shall pay the state the amount of
92 twenty percent of the total amount of grant payments received under this section;
93 (5) If such facility is sold within four to five years of the date of issuance of the last
94 grant payment, the Missouri qualified biodiesel producer shall pay the state the amount of ten
95 percent of the total amount of grant payments received under this section.
96
97 If the sale date of the facility falls on a date that qualifies under more than one subdivision of
98 this subsection, the greater payback amount shall apply . For purposes of this subsection, a
99 facility shall be considered "sold" when there is a change in at least fifty-one percent of the
100 facility's ownership in a transaction that involves a buyer or buyers and a seller or sellers.
101 9. On August 28, 2026, any moneys rem aining in the Missouri qualified biodiesel
102 pr oducer incentive fund crea ted under subsection 2 of this section shall be credi ted to
103 the general re venue fund.
143.1009. 1. In each taxable year beginning on or after January 1, 2008, each
2 individual or corporation entitled to a tax refund in an amount suf ficient to make a
3 designation under this section may designate that one dollar or any amount in excess of one
4 dollar on a single return, and two dollars or any amount in excess of two dollars on a
5 combined return, of the refund due be credited to the breast cancer awareness trust fund,
6 hereinafter referred to as the trust fund. If any individual or corporation that is not entitled to
7 a tax refund in an amount suff icient to make a designation under this section wishes to make a
8 contribution to the trust fund, such individual or corporation may , by separate check, draft, or
9 other negotiable instrument, send in with the payment of taxes, or may send in separately , that
10 amount, clearly designated for the breast cancer awareness trust fund, the individual or
11 corporation wishes to contribute. The department of revenue shall deposit such amount to the
12 trust fund as provided in subsections 2 and 3 of this section. All moneys credited to the trust
13 fund shall be considered nonstate funds under the provisions of Article IV , Section 15 of the
14 Missouri Constitution.
15 2. The director of revenue shall deposit at least monthly all contributions designated
16 by individuals under this section to the state treasurer for deposit to the trust fund.
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17 3. The director of revenue shall deposit at least monthly all contributions designated
18 by the corporations under this section, less an amount suf ficient to cover the costs of
19 collection and handling by the department of revenue, to the state treasury for deposit to the
20 trust fund.
21 4. A contribution designated under this section shall only be deposited in the trust
22 fund after all other claims against the refund from which such contribution is to be made have
23 been satisfied.
24 5. All moneys transferred to the trust fund shall be distributed by the director of
25 revenue at times the director deems appropriate to the department of health and senior
26 services. Such funds shall be used solely for the purpose of providing breast cancer services.
27 Notwithstanding the provisions of section 33.080 to the contrary , moneys in the trust fund at
28 the end of any biennium shall not be transferred to the credit of the general revenue fund.
29 6. There is hereby created in the state treasury the "Breast Cancer A wareness T rust
30 Fund", which shall consist of money collected under this section. The state treasurer shall be
31 custodian of the fund. In accordance with sections 30.170 and 30.180, the state treasurer may
32 approve disbursements.
33 7. Under section 23.253 of the Missouri sunset act:
34 (1) The provisions of the new program authorized under this section shall
35 automatically sunset six years after August 28, 2008, unless reauthorized by an act of the
36 general assembly; and
37 (2) If such program is reauthorized, the program authorized under this section shall
38 automatically sunset twelve years after the ef fective date of the reauthorization of this section;
39 and
40 (3) This section shall terminate on December thirty-first of the calendar year
41 immediately following the calendar year in which the program authorized under this section
42 is sunset.
43 8. On August 28, 2026, any moneys rem aining in the br east cancer awaren ess
44 trust fund cr eated under subsection 6 of this section shall be cr edited to the general
45 r evenue fund.
143.1013. 1. For all taxable years beginning on or after January 1, 201 1, each
2 individual or corporation entitled to a tax refund in an amount suf ficient to make a
3 designation under this section may designate that one dollar or any amount in excess of one
4 dollar on a single return, and two dollars or any amount in excess of two dollars on a
5 combined return, of the refund due be credited to the American Red Cross trust fund. If any
6 individual or corporation that is not entitled to a tax refund in an amount suf ficient to make a
7 designation under this section wishes to make a contribution to the fund, such individual or
8 corporation may , by separate check, draft, or other negotiable instrument, send in with the
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9 payment of taxes, or may send in separately , that amount the individual or corporation wishes
10 to contribute. Such amounts shall be clearly designated for the fund.
11 2. There is hereby created in the state treasury the "American Red Cross T rust Fund",
12 which shall consist of money collected under this section. The state treasurer shall be
13 custodian of the fund. In accordance with sections 30.170 and 30.180, the state treasurer may
14 approve disbursements. The fund shall be a dedicated fund and, upon appropriation, money
15 in the fund shall be used solely for the administration of this section. Notwithstanding the
16 provisions of section 33.080 to the contrary , any moneys remaining in the fund at the end of
17 the biennium shall not revert to the credit of the general revenue fund. The state treasurer
18 shall invest moneys in the fund in the same manner as other funds are invested. Any interest
19 and moneys earned on such investments shall be credited to the fund. All moneys credited to
20 the trust fund shall be considered nonstate funds under Section 15, Article IV , Constitution of
21 Missouri. The treasurer shall distribute all moneys deposited in the fund at times the treasurer
22 deems appropriate to the American Red Cross.
23 3. The director of revenue shall deposit at least monthly all contributions designated
24 by individuals under this section to the state treasurer for deposit to the fund. The director of
25 revenue shall deposit at least monthly all contributions designated by the corporations under
26 this section, less an amount suff icient to cover the costs of collection and handling by the
27 department of revenue, to the state treasury for deposit to the fund. A contribution designated
28 under this section shall only be deposited in the fund after all other claims against the refund
29 from which such contribution is to be made have been satisfied.
30 4. Under section 23.253 of the Missouri sunset act:
31 (1) The provisions of the new program authorized under this section shall
32 automatically sunset on December thirty-first six years after August 28, 201 1, unless
33 reauthorized by an act of the general assembly; and
34 (2) If such program is reauthorized, the program authorized under this section shall
35 automatically sunset on December thirty-first twelve years after the ef fective date of the
36 reauthorization of this section; and
37 (3) This section shall terminate on September first of the calendar year immediately
38 following the calendar year in which the program authorized under this section is sunset.
39 5. On August 28, 2026, any moneys rem aining in the American Red Cr oss trust
40 fund creat ed under subsection 2 of this section shall be cr edited to the general reven ue
41 fund.
143.1017. 1. For all taxable years beginning on or after January 1, 201 1, each
2 individual or corporation entitled to a tax refund in an amount suf ficient to make a
3 designation under this section may designate that one dollar or any amount in excess of one
4 dollar on a single return, and two dollars or any amount in excess of two dollars on a
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5 combined return, of the refund due be credited to the developmental disabilities waiting list
6 equity trust fund. If any individual or corporation that is not entitled to a tax refund in an
7 amount suff icient to make a designation under this section wishes to make a contribution to
8 the fund, such individual or corporation may , by separate check, draft, or other negotiable
9 instrument, send in with the payment of taxes, or may send in separately , that amount the
10 individual or corporation wishes to contribute. Such amounts shall be clearly designated for
11 the fund.
12 2. There is hereby created in the state treasury the "Developmental Disabilities
13 W aiting List Equity T rust Fund", which shall consist of money collected under this section.
14 The state treasurer shall be custodian of the fund. In accordance with sections 30.170 and
15 30.180, the state treasurer may approve disbursements. The fund shall be a dedicated fund
16 and, upon appropriation, money in the fund shall be used solely for the administration of this
17 section and for providing community services and support to people with developmental
18 disabilities and such person's families who are on the developmental disabilities waiting list
19 and are eligible for but not receiving services. Notwithstanding the provisions of section
20 33.080 to the contrary , any moneys remaining in the fund at the end of the biennium shall not
21 revert to the credit of the general revenue fund. The state treasurer shall invest moneys in the
22 fund in the same manner as other funds are invested. Any interest and moneys earned on such
23 investments shall be credited to the fund. All moneys credited to the trust fund shall be
24 considered nonstate funds under Section 15, Article IV , Constitution of Missouri. The
25 treasurer shall distribute all moneys deposited in the fund at times the treasurer deems
26 appropriate to the department of mental health. The moneys in the developmental disabilities
27 waiting list equity trust fund established in this subsection shall not be appropriated in lieu of
28 general state revenues.
29 3. The director of revenue shall deposit at least monthly all contributions designated
30 by individuals under this section to the state treasurer for deposit to the fund. The director of
31 revenue shall deposit at least monthly all contributions designated by the corporations under
32 this section, less an amount suff icient to cover the costs of collection and handling by the
33 department of revenue, to the state treasury for deposit to the fund. A contribution designated
34 under this section shall only be deposited in the fund after all other claims against the refund
35 from which such contribution is to be made have been satisfied.
36 4. Under section 23.253 of the Missouri sunset act:
37 (1) The provisions of the new program authorized under this section shall
38 automatically sunset on December thirty-first six years after August 28, 201 1, unless
39 reauthorized by an act of the general assembly; and
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40 (2) If such program is reauthorized, the program authorized under this section shall
41 automatically sunset on December thirty-first twelve years after the ef fective date of the
42 reauthorization of this section; and
43 (3) This section shall terminate on September first of the calendar year immediately
44 following the calendar year in which the program authorized under this section is sunset.
45 5. On August 28, 2026, any moneys rem aining in the developmental disabilities
46 waiting list equity trust fund cre ated under subsection 2 of this section shall be cr edited
47 to the general r evenue fund.
143.1026. 1. This section shall be known and may be cited as "Sahara's Law".
2 2. For all taxable years beginning on or after January 1, 2013, each individual or
3 corporation entitled to a tax refund in an amount suff icient to make a designation under this
4 section may designate that one dollar or any amount in excess of one dollar on a single return,
5 and two dollars or any amount in excess of two dollars on a combined return, of the refund
6 due be credited to the pediatric cancer research trust fund. If any individual or corporation
7 that is not entitled to a tax refund in an amount suff icient to make a designation under this
8 section wishes to make a contribution to the fund, such individual or corporation may , by
9 separate check, draft, or other negotiable instrument, send in with the payment of taxes, or
10 may send in separately , that amount the individual or corporation wishes to contribute. Such
11 amounts shall be clearly designated for the fund.
12 3. There is hereby created in the state treasury the "Pediatric Cancer Research T rust
13 Fund", which shall consist of money collected under this section. The state treasurer shall be
14 custodian of the fund. In accordance with sections 30.170 and 30.180, the state treasurer may
15 approve disbursements. The fund shall be a dedicated fund and, upon appropriation, money
16 in the fund shall be used solely for the administration of this section. Notwithstanding the
17 provisions of section 33.080 to the contrary , any moneys remaining in the fund at the end of
18 the biennium shall not revert to the credit of the general revenue fund. The state treasurer
19 shall invest moneys in the fund in the same manner as other funds are invested. Any interest
20 and moneys earned on such investments shall be credited to the fund. All moneys credited to
21 the trust fund shall be considered state funds under Section 15, Article IV , Constitution of
22 Missouri, but shall not be included in the calculation of total state revenue under Section 18,
23 Article X of the Missouri Constitution. The treasurer shall distribute all moneys deposited in
24 the fund at times the treasurer deems appropriate to CureSearch for Children's Cancer .
25 4. The director of revenue shall deposit at least monthly all contributions designated
26 by individuals under this section to the state treasurer for deposit to the fund. The director of
27 revenue shall deposit at least monthly all contributions designated by the corporations under
28 this section, less an amount suff icient to cover the costs of collection and handling by the
29 department of revenue, to the state treasury for deposit to the fund. A contribution designated
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30 under this section shall only be deposited in the fund after all other claims against the refund
31 from which such contribution is to be made have been satisfied.
32 5. Under section 23.253 of the Missouri sunset act:
33 (1) The provisions of the new program authorized under this section shall
34 automatically sunset on December thirty-first five years after August 28, 2019, unless
35 reauthorized by an act of the general assembly; and
36 (2) If such program is reauthorized, the program authorized under this section shall
37 automatically sunset on December thirty-first twelve years after the ef fective date of the
38 reauthorization of this section; and
39 (3) This section shall terminate on September first of the calendar year immediately
40 following the calendar year in which the program authorized under this section is sunset. The
41 termination of the program as described in this subsection shall not be construed to preclude
42 any taxpayer who claims any benefit under any program that is sunset under this subsection
43 from claiming such benefit for all allowable activities related to such claim that were
44 completed before the program was sunset, or to eliminate any responsibility of the
45 administering agency to verify the continued eligibility of projects receiving tax credits and to
46 enforce other requirements of law that applied before the program was sunset.
47 6. On August 28, 2026, any moneys r emaining in the pediatric cancer re sear ch
48 trust fund cr eated under subsection 3 of this section shall be cr edited to the general
49 r evenue fund.
143.1027. 1. For all taxable years beginning on or after January 1, 2014, each
2 individual or corporation entitled to a tax refund in an amount suf ficient to make a
3 designation under this section may designate that one dollar or any amount in excess of one
4 dollar on a single return, and two dollars or any amount in excess of two dollars on a
5 combined return, of the refund due be credited to the Missouri National Guard Foundation
6 fund. If any individual or corporation that is not entitled to a tax refund in an amount
7 suf ficient to make a designation under this section wishes to make a contribution to the fund,
8 such individual or corporation may , by separate check, draft, or other negotiable instrument,
9 send in with the payment of taxes, or may send in separately , that amount the individual or
10 corporation wishes to contribute. Such amounts shall be clearly designated for the fund.
11 2. There is hereby created in the state treasury the "Missouri National Guard
12 Foundation Fund", which shall consist of money collected under this section. The state
13 treasurer shall be custodian of the fund. In accordance with sections 30.170 and 30.180, the
14 state treasurer may approve disbursements. The fund shall be a dedicated fund and, upon
15 appropriation, money in the fund shall be used solely for the administration of this section.
16 Notwithstanding the provisions of section 33.080 to the contrary , any moneys remaining in
17 the fund at the end of the biennium shall not revert to the credit of the general revenue fund.
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18 The state treasurer shall invest moneys in the fund in the same manner as other funds are
19 invested. Any interest and moneys earned on such investments shall be credited to the fund.
20 The treasurer shall distribute all moneys deposited in the fund at least monthly to the Missouri
21 National Guard Foundation.
22 3. The director of revenue shall deposit at least monthly all contributions designated
23 by individuals under this section to the state treasurer for deposit to the fund. The director of
24 revenue shall deposit at least monthly all contributions designated by the corporations under
25 this section, less an amount suff icient to cover the costs of collection and handling by the
26 department of revenue, to the state treasury for deposit to the fund. A contribution designated
27 under this section shall only be deposited in the fund after all other claims against the refund
28 from which such contribution is to be made have been satisfied.
29 4. Under section 23.253 of the Missouri sunset act:
30 (1) The provisions of the new program authorized under this section shall
31 automatically sunset on December thirty-first six years after August 28, 2014, unless
32 reauthorized by an act of the general assembly; and
33 (2) If such program is reauthorized, the program authorized under this section shall
34 automatically sunset on December thirty-first twelve years after the ef fective date of the
35 reauthorization of this section; and
36 (3) This section shall terminate on September first of the calendar year immediately
37 following the calendar year in which the program authorized under this section is sunset.
38 5. On August 28, 2026, any moneys rem aining in the Missouri National Guard
39 foundation fund cr eated under subsection 2 of this section shall be cr edited to the
40 general reven ue fund.
161.1055. 1. Subject to appropriations, the department of elementary and secondary
2 education shall establish the "T rauma-Informed Schools Pilot Program".
3 2. Under the trauma-informed schools pilot program, the department of elementary
4 and secondary education shall choose five schools to receive intensive training on the trauma-
5 informed approach.
6 3. The five schools chosen for the pilot program shall be located in the following
7 areas:
8 (1) One public school located in a metropolitan school district;
9 (2) One public school located in a home rule city with more than four hundred
10 thousand inhabitants and located in more than one county;
11 (3) One public school located in a school district that has most or all of its land area
12 located in a county with a charter form of government and with more than nine hundred fifty
13 thousand inhabitants;
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14 (4) One public school located in a school district that has most or all of its land area
15 located in a county with a charter form of government and with more than six hundred
16 thousand but fewer than seven hundred thousand inhabitants; and
17 (5) One public school located in any one of the following counties:
18 (a) A county of the third classification without a township form of government and
19 with more than forty-one thousand but fewer than forty-five thousand inhabitants;
20 (b) A county of the third classification without a township form of government and
21 with more than six thousand but fewer than seven thousand inhabitants and with a city of the
22 fourth classification with more than eight hundred but fewer than nine hundred inhabitants as
23 the county seat;
24 (c) A county of the third classification with a township form of government and with
25 more than thirty-one thousand but fewer than thirty-five thousand inhabitants;
26 (d) A county of the third classification without a township form of government and
27 with more than fourteen thousand but fewer than sixteen thousand inhabitants and with a city
28 of the third classification with more than five thousand but fewer than six thousand
29 inhabitants as the county seat;
30 (e) A county of the third classification without a township form of government and
31 with more than eighteen thousand but fewer than twenty thousand inhabitants and with a city
32 of the fourth classification with more than three thousand but fewer than three thousand seven
33 hundred inhabitants as the county seat;
34 (f) A county of the third classification without a township form of government and
35 with more than eighteen thousand but fewer than twenty thousand inhabitants and with a city
36 of the third classification with more than six thousand but fewer than seven thousand
37 inhabitants as the county seat;
38 (g) A county of the third classification without a township form of government and
39 with more than fourteen thousand but fewer than sixteen thousand inhabitants and with a city
40 of the fourth classification with more than one thousand nine hundred but fewer than two
41 thousand one hundred inhabitants as the county seat;
42 (h) A county of the third classification without a township form of government and
43 with more than thirty-seven thousand but fewer than forty-one thousand inhabitants and with
44 a city of the fourth classification with more than eight hundred but fewer than nine hundred
45 inhabitants as the county seat;
46 (i) A county of the third classification with a township form of government and with
47 more than twenty-eight thousand but fewer than thirty-one thousand inhabitants; or
48 (j) A county of the third classification without a township form of government and
49 with more than twelve thousand but fewer than fourteen thousand inhabitants and with a city
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50 of the fourth classification with more than five hundred but fewer than five hundred fifty
51 inhabitants as the county seat.
52 4. The department of elementary and secondary education shall:
53 (1) T rain the teachers and administrators of the five schools chosen for the pilot
54 program regarding the trauma-informed approach and how to become trauma-informed
55 schools;
56 (2) Provide the five schools with funds to implement the trauma-informed approach;
57 and
58 (3) Closely monitor the progress of the five schools in becoming trauma-informed
59 schools and provide further assistance if necessary .
60 5. The department of elementary and secondary education shall terminate the trauma-
61 informed schools pilot program on August 28, 2019. Before December 31, 2019, the
62 department of elementary and secondary education shall submit a report to the general
63 assembly that contains the results of the pilot program, including any benefits experienced by
64 the five schools chosen for the program.
65 6. (1) There is hereby created in the state treasury the "T rauma-Informed Schools
66 Pilot Program Fund". The fund shall consist of any appropriations to such fund. The state
67 treasurer shall be custodian of the fund. In accordance with sections 30.170 and 30.180, the
68 state treasurer may approve disbursements of public moneys in accordance with distribution
69 requirements and procedures developed by the department of elementary and secondary
70 education. The fund shall be a dedicated fund and, upon appropriation, moneys in the fund
71 shall be used solely for the administration of this section.
72 (2) Notwithstanding the provisions of section 33.080 to the contrary , any moneys
73 remaining in the fund at the end of the biennium shall not revert to the credit of the general
74 revenue fund.
75 (3) The state treasurer shall invest moneys in the fund in the same manner as other
76 funds are invested. Any interest and moneys earned on such investments shall be credited to
77 the fund.
78 7. For purposes of this section, the following terms mean:
79 (1) "T rauma-informed approach", an approach that involves understanding and
80 responding to the symptoms of chronic interpersonal trauma and traumatic stress across the
81 lifespan;
82 (2) "T rauma-informed school", a school that:
83 (a) Realizes the widespread impact of trauma and understands potential paths for
84 recovery;
85 (b) Recognizes the signs and symptoms of trauma in students, teachers, and staf f;
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86 (c) Responds by fully integrating knowledge about trauma into its policies,
87 procedures, and practices; and
88 (d) Seeks to actively resist retraumatization.
89 8. The provisions of this section shall expire December 31, 2019.
90 9. On August 28, 2026, any moneys rema ining in the trauma-informed schools
91 pilot pr ogram fund creat ed under subsection 6 of this section shall be cr edited to the
92 general reven ue fund.
260.920. 1. There is hereby created within the state treasury a fund to be known as
2 the "Dry-cleaning Environmental Response T rust Fund". All moneys received from the
3 environmental response surcharg es, fees, gifts, bequests, donations and moneys recovered by
4 the state pursuant to sections 260.900 to 260.960, except for any moneys paid under an
5 agreement with the director or as civil damages, or any other money so designated shall be
6 deposited in the state treasury to the credit of the dry-cleaning environmental response trust
7 fund, and shall be invested to generate income to the fund. Notwithstanding the provisions of
8 section 33.080, the unexpended balance in the dry-cleaning environmental response trust fund
9 at the end of each fiscal year shall not be transferred to the general revenue fund.
10 2. Moneys in the fund may be expended for only the following purposes and for no
11 other governmental purpose:
12 (1) The direct costs of administration and enforcement of sections 260.900 to
13 260.960; and
14 (2) The costs of corrective action as provided in section 260.925.
15 3. The state treasurer is authorized to deposit all of the moneys in the dry-cleaning
16 environmental response trust fund in any of the qualified depositories of the state. All such
17 deposits shall be secured in such a manner and shall be made upon such terms and conditions
18 as are now or may hereafter be provided by law relative to state deposits. Interest received on
19 such deposits shall be credited to the dry-cleaning environmental response trust fund.
20 4. Any funds received pursuant to sections 260.900 to 260.960 and deposited in the
21 dry-cleaning environmental response trust fund shall not be considered a part of "total state
22 revenue" as provided in Sections 17 and 18 of Article X of the Missouri Constitution.
23 5. On August 28, 2026, any moneys rem aining in the dry-cleaning envir onmental
24 r esponse trust fund cr eated under subsection 1 of this section shall be credi ted to the
25 general reven ue fund.
303.406. 1. The "Motorist Insurance Identification Database" is hereby created for
2 the purpose of establishing a database to use to verify compliance with the motor vehicle
3 financial responsibility requirements of this chapter . The program shall be administered by
4 the department and shall receive funding from the "Motorist Insurance Identification
5 Database Fund", which is hereby created in the state treasury . Ef fective July 1, 2002, the state
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6 treasurer shall credit to and deposit in the motorist insurance identification database fund six
7 percent of the net general revenue portion received from collections of the insurance
8 premiums tax levied and collected pursuant to sections 148.310 to 148.461.
9 2. T o implement the program, the department may by July 1, 2002, contract with a
10 designated agent which shall monitor compliance with the motor vehicle financial
11 responsibility requirements of this chapter , except that the program shall not be
1 2 implemented to notify owners of registered motor vehicles until the department certifies
13 that the accuracy rate of the program exceeds ninety-five percent in correctly identifying
14 owners of registered motor vehicles as having maintained or failed to maintain financial
15 responsibility . After the department has entered into a contract with a designated agent, the
16 department shall convene a working group for the purpose of facilitating the implementation
17 of the program.
18 3. The designated agent, using its own computer network, shall, no later than
19 December 31, 2002, develop, deliver and maintain a computer database with information
20 provided by:
21 (1) Insurers, pursuant to sections 303.400 to 303.415; except that, any person who
22 qualifies as self-insured pursuant to this chapter , or provides proof of insurance to the director
23 pursuant to the provisions of section 303.160, shall not be required to provide information to
24 the designated agent, but the state shall supply these records to the designated agent for
25 inclusion in the database; and
26 (2) The department, which shall provide the designated agent with the name, date of
27 birth and address of all persons in its computer database, and the make, year and vehicle
28 identification number of all registered motor vehicles.
29 4. The department shall establish guidelines for the designated agent's development of
30 the computer database so the database can be easily accessed by state and local law
31 enforcement agencies within procedures already established, and shall not require additional
32 computer keystrokes or other additional procedures by dispatch or law enforcement
33 personnel. Once the database is operational, the designated agent shall, at least monthly ,
34 update the database with information provided by insurers and the department, and compare
35 then-current motor vehicle registrations against the database.
36 5. Information provided to the designated agent by insurers and the department for
37 inclusion in the database established pursuant to this section is the property of the insurer or
38 the department, as the case may be, and is not subject to disclosure pursuant to chapter 610.
39 Such information may not be disclosed except as follows:
40 (1) The designated agent shall verify a person's insurance coverage upon request by
41 any state or local government agency investigating, litigating or enforcing such person's
42 compliance with the motor vehicle financial responsibility requirements of this chapter;
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43 (2) The department shall disclose whether an individual is maintaining the required
44 insurance coverage upon request of the following individuals and agencies only:
45 (a) The individual;
46 (b) The parent or legal guardian of an individual if the individual is an unemancipated
47 minor;
48 (c) The legal guardian of the individual if the individual is legally incapacitated;
49 (d) Any person who has power of attorney from the individual;
50 (e) Any person who submits a notarized release from the individual that is dated no
51 more than ninety days before the request is made;
52 (f) Any person claiming loss or injury in a motor vehicle accident in which the
53 individual is involved;
54 (g) The of fice of the state auditor , for the purpose of conducting any audit authorized
55 by law .
56 6. Any person or agency who knowingly discloses information from the database for
57 any purpose, or to a person, other than those authorized in this section is guilty of a class A
58 misdemeanor . The state shall not be liable to any person for gathering, managing or using
59 information in the database pursuant to this section. The designated agent shall not be liable
60 to any person for performing its duties pursuant to this section unless and to the extent such
61 agent commits a willful and wanton act or omission or is negligent. The designated agent
62 shall be liable to any insurer damaged by the designated agent's negligent failure to protect the
63 confidentiality of the information and data disclosed by the insurer to the designated agent.
64 The designated agent shall provide to this state an errors and omissions insurance policy
65 covering such agent in an appropriate amount. No insurer shall be liable to any person for
66 performing its duties pursuant to this section unless and to the extent the insurer commits a
67 willful and wanton act of omission.
68 7. The department shall review the operation and performance of the motorist
69 insurance identification database program to determine whether the number of uninsured
70 motorists has declined during the first three years following implementation and shall submit
71 a report of its findings to the general assembly no later than January fifteenth of the year
72 following the third complete year of implementation. The department shall make copies of its
73 report available to each member of the general assembly .
74 8. This section shall not supersede other actions or penalties that may be taken or
75 imposed for violation of the motor vehicle financial responsibility requirements of this
76 chapter .
77 9. The working group as provided for in subsection 2 of this section shall consist of
78 representatives from the insurance industry , department of commerce and insurance,
79 department of public safety and the department of revenue. The director of revenue, after
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80 consultation with the working group, shall promulgate any rules and regulations necessary to
81 administer and enforce this section. No rule or portion of a rule promulgated pursuant to the
82 authority of this section shall become ef fective unless it has been promulgated pursuant to the
83 provisions of chapter 536.
84 10. On August 28, 2026, any moneys rem aining in the motorist insurance
85 identification database fund cr eated under subsection 1 of this section shall be cr edited
86 to the general r evenue fund.
620.2100. 1. There is hereby established the "Ozark Exploration Bicentennial
2 Commission".
3 2. The commission shall consist of the following members:
4 (1) T wo representatives appointed by the speaker of the house of representatives;
5 (2) T wo senators appointed by the president pro tempore of the senate;
6 (3) One faculty member of Missouri State University appointed by university
7 leadership;
8 (4) The director of the division of tourism or his or her designee;
9 (5) T wo members representing historical societies within the area of exploration, one
10 appointed by the speaker of the house of representatives and one appointed by the president
11 pro tempore of the senate;
12 (6) T wo members of the public appointed by the speaker of the house of
13 representatives; and
14 (7) T wo members of the public appointed by the president pro tempore of the senate.
15 3. Members of the commission shall be appointed by October 1, 2017.
16 4. Members of the commission shall serve without compensation. The division of
17 tourism shall provide administrative support for the commission.
18 5. There is hereby established in the state treasury the "Ozark Exploration
19 Bicentennial Fund" to be held separate and apart from all other public moneys and funds of
20 the state. The fund may accept state and federal appropriations, grants, bequests, gifts, fees,
21 and awards to be held for use by the Ozark exploration bicentennial commission.
22 Notwithstanding the provisions of section 33.080 to the contrary , moneys remaining in the
23 fund at the end of any biennium shall not revert to general revenue. The state treasurer shall
24 be custodian of the fund. In accordance with sections 30.170 and 30.180, the state treasurer
25 may approve disbursements. The state treasurer shall invest moneys in the fund in the same
26 manner as other funds are invested. Any interest and moneys earned on such investments
27 shall be credited to the fund.
28 6. The duties of the commission shall include, but not be limited to:
29 (1) Or ganizing and coordinating ef forts relating to the bicentennial celebration of the
30 exploration of the Ozarks in 1819; and
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31 (2) Promoting public awareness of the importance and cultural significance of the
32 exploration to Missouri history .
33 7. The commission shall be dissolved and the provisions of this section shall expire
34 on June 30, 2019.
35 8. On August 28, 2026, any moneys rem aining in the Ozark exploration
36 bicentennial fund crea ted under subsection 5 of this section shall be cr edited to the
37 general reven ue fund.
650.550. 1. There is hereby created in the state treasury the "Economic Distress Zone
2 Fund", which shall consist of money appropriated under this section. The state treasurer shall
3 be custodian of the fund. In accordance with sections 30.170 and 30.180, the state treasurer
4 may approve disbursements. The fund shall be a dedicated fund and money in the fund shall
5 be used solely by the department of public safety to provide funding to or ganizations
6 registered with the United States Internal Revenue Service as a 501(c)(3) corporation that
7 provide services to residents of the state in areas of high incidents of crime and deteriorating
8 infrastructure in for the purpose of deterring criminal behavior in such areas. Any moneys
9 appropriated and any other moneys made available by gift, grant, bequest, contribution, or
10 otherwise to carry out the purpose of this section, and all interest earned on, and income
11 generated from, moneys in the fund shall be paid to, and deposited in, the economic distress
12 zone fund.
13 2. Notwithstanding the provisions of section 33.080 to the contrary , any moneys
14 appropriated to the fund over three million dollars, excluding any moneys made available by
15 gift, grant, bequest, contribution, or otherwise, that remain in the fund at the end of the
16 biennium shall revert to the credit of the general revenue fund.
17 3. The department of public safety shall promulgate rules to carry out the provisions
18 of this section. Any rule or portion of a rule, as that term is defined in section 536.010, that is
19 created under the authority delegated in this section shall become ef fective only if it complies
20 with and is subject to all of the provisions of chapter 536 and, if applicable, section 536.028.
21 This section and chapter 536 are nonseverable and if any of the powers vested with the
22 general assembly pursuant to chapter 536 to review , to delay the ef fective date, or to
23 disapprove and annul a rule are subsequently held unconstitutional, then the grant of
24 rulemaking authority and any rule proposed or adopted after August 28, 2021, shall be invalid
25 and void.
26 4. As used in this section, "areas of high incidents of crime and deteriorating
27 infrastructure" shall mean a city with a homicide rate of at least seven times the national
28 average according to the Federal Bureau of Investigation's Uniform Crime Reporting System;
29 a poverty rate that exceeds twenty percent according to the United States Census Bureau; and
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30 has a school district with at least eighty percent of students who qualify for free or reduced
31 lunch.
32 5. The provisions of this section shall terminate on August 28, 2024.
33 6. On August 28, 2026, any moneys r emaining in the economic distr ess zone fund
34 cr eated under subsection 1 of this section shall be cr edited to the general reven ue fund.
✔
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