KLS Keeping Law Simple Legislation in plain English

Straight-ahead summaries built from the official bill text. We keep the source links front and center and leave the decision up to you.

Back to Missouri

SB1209 • 2026

Authorizes a tax credit for certain newspaper printing plants

Authorizes a tax credit for certain newspaper printing plants

Taxes
Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor
Burger, Jamie; House handler: N/A
Last action
2026-03-25
Official status
Hearing Conducted S Economic and Workforce Development Committee
Effective date
2026-08-28

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

Authorizes a tax credit for certain newspaper printing plants

The following summaries of this bill are available: Print All Summaries Introduced Print SB 1209 - For all tax years beginning on or after January 1, 2026, this act authorizes qualifying newspaper printing plants, as defined in the act, to claim a tax credit in an amount equal to fifty percent of the total compensation paid to pressroom and mailroom staff.

What This Bill Does

  • The following summaries of this bill are available: Print All Summaries Introduced Print SB 1209 - For all tax years beginning on or after January 1, 2026, this act authorizes qualifying newspaper printing plants, as defined in the act, to claim a tax credit in an amount equal to fifty percent of the total compensation paid to pressroom and mailroom staff.
  • Tax credits authorized by the act shall be refundable and may be transferred, sold, or assigned.
  • The total amount of tax credits that may be authorized in a tax year shall not exceed $7 million.
  • This act shall sunset on August 28, 2032, unless reauthorized by the General Assembly.

Limits and Unknowns

  • This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Bill History

  1. 2026-03-25 Missouri House of Representatives and Missouri Senate

    Hearing Conducted S Economic and Workforce Development Committee

  2. 2026-01-27 S238

    Second Read and Referred S Economic and Workforce Development Committee

  3. 2026-01-07 S70

    S First Read

  4. 2025-12-01 Missouri House of Representatives and Missouri Senate

    Prefiled

Official Summary Text

The following summaries of this bill are available:

Print All Summaries

Introduced

Print

SB 1209 - For all tax years beginning on or after January 1, 2026, this act authorizes qualifying newspaper printing plants, as defined in the act, to claim a tax credit in an amount equal to fifty percent of the total compensation paid to pressroom and mailroom staff.

Tax credits authorized by the act shall be refundable and may be transferred, sold, or assigned. The total amount of tax credits that may be authorized in a tax year shall not exceed $7 million.

This act shall sunset on August 28, 2032, unless reauthorized by the General Assembly.

This act is identical to HB 2527 (2026).
JOSH NORBERG

Current Bill Text

Read the full stored bill text 
SECOND REGULAR SESSION
SENATE BILL NO. 1209
103RD GENERAL ASSEMBLY
INTRODUCED BY SENATOR BURGER.
3836S.02I KRISTINA MARTIN, Secretary
AN ACT
To amend chapter 135, RSMo, by adding thereto one new section relating to a tax credit for certain
newspaper printing plants.
Be it enacted by the General Assembly of the State of Missouri, as follows:
Section A. Chapter 135, RSMo, is amended by adding thereto 1
one new section, to be known as section 135.2000, to read as 2
follows:3
135.2000. 1. As used in this section, the following 1
terms shall mean: 2
(1) "Department", the Missouri department of revenue; 3
(2) "Labor costs", the total compensation paid by a 4
taxpayer to an employee as reported in box 5 of the 5
employee's W-2. For the purposes of this subdivision, 6
"employee" shall mean an individual employed by a taxpayer 7
as pressroom or mailroom staff; 8
(3) "Qualifying newspaper printing plant", any 9
individual, partnership, or corporation as described under 10
section 143.441 or 143.471 that: 11
(a) Is headquartered in this state; and 12
(b) Derives a majority of printing revenue from the 13
printing of newspapers intended for public distribution; 14
(4) "State tax liability", any liability incurred by a 15
taxpayer pursuant to the provisions of chapter 143 or 16
chapter 148, exclusive of the provisions relating to the 17
SB 1209 2
withholding of tax as provided for in sections 143.191 to 18
143.265 and related provisions; 19
(5) "Tax credit", a credit against the tax otherwise 20
due under chapter 143, excluding withholding tax imposed 21
under sections 143.191 to 143.265; 22
(6) "Taxpayer", any qualifying newspaper printing 23
plant that is subject to the tax imposed under chapter 143, 24
excluding withholding tax imposed under sections 143.191 to 25
143.265. 26
2. For all tax years beginning on or after January 1, 27
2026, a taxpayer shall be authorized to claim a tax credit 28
against the taxpayer's state tax liability in an amount 29
equal to fifty percent of the labor costs incurred by the 30
taxpayer during the tax year. 31
3. (1) Any amount of tax credits authorized pursuant 32
to this section that exceeds a taxpayer's state tax 33
liability shall be considered an overpayment of taxes and 34
shall be refunded to the taxpayer. 35
(2) Tax credits authorized pursuant to this section 36
may be transferred, sold, or assigned. 37
(3) The total amount of tax credits that may be 38
authorized pursuant to this section in any tax year shall 39
not exceed seven million dollars. 40
4. A taxpayer seeking tax credits authorized pursuant 41
to this section shall submit an application to the 42
department on a form to be provided by the department. Such 43
application form shall include, but not be limited to: 44
(1) The taxpayer's name and address; 45
(2) The total amount of labor costs incurred during 46
the tax year; and 47
(3) Any other information reasonably requested by the 48
department. 49
SB 1209 3
5. The department may promulgate rules to implement 50
the provisions of this section. Any rule or portion of a 51
rule, as that term is defined in section 536.010, that is 52
created under the authority delegated in this section shall 53
become effective only if it complies with and is subject to 54
all of the provisions of chapter 536 and, if applicable, 55
section 536.028. This section and chapter 536 are 56
nonseverable and if any of the powers vested with the 57
general assembly pursuant to chapter 536 to review, to delay 58
the effective date, or to disapprove and annul a rule are 59
subsequently held unconstitutional, then the grant of 60
rulemaking authority and any rule proposed or adopted after 61
August 28, 2026, shall be invalid and void. 62
6. Pursuant to section 23.253 of the Missouri sunset 63
act: 64
(1) The program authorized pursuant to this section 65
shall automatically sunset six years after the effective 66
date of this section unless reauthorized by an act of the 67
general assembly; 68
(2) This section shall terminate on September first of 69
the calendar year immediately following the calendar year in 70
which the program authorized pursuant to this section is 71
sunset; and 72
(3) The provisions of this subsection shall not be 73
construed to impair or impede the state's fulfillment of any 74
obligations, including the authorization, issuance, or 75
redemption of tax credits, incurred pursuant to this section 76
prior to the date the program authorized pursuant to this 77
section is sunset. 78
✓