Modifies provisions relating to compensation for services rendered in veteran benefits matters

EXPLANATION-Matter enclosed in bold-faced brackets [thus] in this bill is not enacted
and is intended to be omitted in the law.
SECOND REGULAR SESSION
[PERFECTED]
SENATE SUBSTITUTE FOR
SENATE COMMITTEE SUBSTITUTE FOR
SENATE BILL NO. 974
103RD GENERAL ASSEMBLY
INTRODUCED BY SENATOR BLACK.
5639S.03P KRISTINA MARTIN, Secretary
AN ACT
To repeal sections 41.216, 41.220, 41.430, 41.475, 42.300, 42.310, 42.312, 42.315, 105.265,
105.270, and 143.121, RSMo, and to enact in lieu thereof twenty -two new sections
relating to military affairs.
Be it enacted by the General Assembly of the State of Missouri, as follows:
Section A. Sections 41.216, 41.220, 41.430, 41.475, 1
42.300, 42.310, 42.312, 42.315, 105.265, 105.270, and 143.121, 2
RSMo, are repealed and twenty-two new sections enacted in lieu 3
thereof, to be known as sections 41.216, 41.430, 41.475, 41.477, 4
41.598, 41.599, 41.1015, 41.1016, 41.1017, 41.1018, 41.1030, 5
42.028, 42.300, 42.310, 42.311, 42.312, 42.313, 42.315, 42.316, 6
105.265, 105.270, and 143.121, to read as follows:7
41.216. 1. Subject to appropriation and upon the 1
recommendation of a panel consisting of a [sergeant major] 2
senior enlisted leader of the Missouri National Guard, a 3
sergeant major of a reserve component or its equivalent, and 4
a representative of the Missouri [veterans] veterans' 5
commission [who shall establish criteria for the grants by 6
the promulgation of rules and regulations], the adjutant 7
general shall have the power to establish criteria for the 8
grants by the promulgation of rules and regulations, and to 9
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make grants or provide other financial assistance or 10
services from the Missouri military family relief fund to 11
members of the Missouri National Guard, families of persons 12
who are members of the Missouri National Guard [or], and to 13
Missouri residents who are members of the reserves of the 14
Armed Forces of the United States. 15
2. Any rule or portion of a rule, as that term is 16
defined in section 536.010, that is created under the 17
authority delegated in this section shall become effective 18
only if it complies with and is subject to all of the 19
provisions of chapter 536 and, if applicable, section 20
536.028. This section and chapter 536 are nonseverable and 21
if any of the powers vested with the general assembly 22
pursuant to chapter 536 to review, to delay the effective 23
date, or to disapprove and annul a rule are subsequently 24
held unconstitutional, then the grant of rulemaking 25
authority and any rule proposed or adopted after August 28, 26
2005, shall be invalid and void. 27
41.430. 1. This section shall be known and may be 1
cited as "The Supporting Missouri Servicemen and Women Act". 2
2. Officers, warrant officers and enlisted personnel 3
of the organized militia on active duty in the service of 4
the state shall receive as compensation the same pay, 5
longevity, and allowances as are or may be provided for 6
members of like grade and branch of service in the Armed 7
Forces of the United States[.], except: 8
(1) Members of the organized militia serving on active 9
duty shall receive as a minimum the daily rate equivalent to 10
the grade level of E5 with maximum longevity and with 11
dependents; 12
(2) Members of the organized militia serving on active 13
duty in service of the state for more than thirty days shall 14
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receive a monthly allowance for any premiums for coverage of 15
the member under the TRICARE program of the United States 16
Department of Defense or under any other government- 17
sponsored insurance program during the period of active duty. 18
41.475. 1. The governor is hereby authorized to 1
request volunteers of the organized militia to assist 2
federal law enforcement authorities within or outside the 3
state, or to assist federal, state or local law enforcement 4
authorities within this state, and order such volunteers to 5
duty for the purpose of providing assistance in drug 6
interdiction and counter-drug activities and operation and 7
maintenance of equipment and facilities for such purposes 8
pursuant to plans adopted and funding assistance received 9
under the provisions of 32 U.S.C. 112. 10
2. The governor may delegate the authority conferred 11
by this section to the adjutant general, but the governor 12
shall retain sole authority to approve any and all plans 13
submitted to the Secretary of Defense under 32 U.S.C. 112. 14
The adjutant general shall ensure that all directives and 15
policies of the Department of Defense and National Guard 16
Bureau are followed. Personnel assisting in such activities 17
shall obey and execute the instructions of the civil 18
authorities charged by law with responsibility for law 19
enforcement. 20
3. The adjutant general is hereby authorized to 21
present, in the name of the state of Missouri, a Missouri 22
National Guard counterdrug program ribbon, which shall be of 23
suitable design, as may be determined by the adjutant 24
general, to individual members of the Missouri National 25
Guard who have participated in the counterdrug program. The 26
period of eligibility shall be from January 1, 1989, to a 27
future date to be determined by the adjutant general or the 28
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cessation of the counterdrug program. No Missouri National 29
Guard counterdrug program ribbon shall be awarded to or 30
retained by any person whose entire service shall not have 31
been honorable. If a member qualifies for the Missouri 32
National Guard counterdrug program ribbon but dies before 33
making a request or before receipt, then the Missouri 34
National Guard counterdrug program ribbon may be requested 35
by and presented to the surviving primary next of kin. The 36
adjutant general shall adopt policies and operating 37
regulations concerning only its internal management of this 38
Missouri National Guard counterdrug program ribbon, which 39
need not be published in the Missouri Register or the code 40
of state regulations under chapter 536, but these 41
regulations shall be available for public inspection and 42
review. 43
41.477. 1. There is hereby created in the state 1
treasury the "Missouri National Guard Counterdrug Revolving 2
Fund", which shall consist of all moneys received by the 3
Missouri National Guard through federal asset forfeiture 4
programs, including, but not limited to, the United States 5
Department of Justice Asset Forfeiture Program, the United 6
States Department of the Treasury Asset Forfeiture Program, 7
and any successor programs or funds established by the 8
federal government for the distribution of seized or 9
forfeited assets. The Missouri National Guard counterdrug 10
revolving fund shall be administered by the adjutant 11
general. The state treasurer shall be custodian of the 12
Missouri National Guard counterdrug revolving fund. In 13
accordance with sections 30.170 and 30.180, the state 14
treasurer may approve disbursements. The Missouri National 15
Guard counterdrug revolving fund shall be a dedicated fund 16
and moneys in the fund shall be used by the adjutant general 17
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solely for purposes authorized by the federal programs from 18
which the moneys originated. Moneys in the Missouri 19
National Guard counterdrug revolving fund shall not be 20
utilized to supplant, decrease, or otherwise diminish any 21
state appropriations or allocations otherwise provided for 22
the Missouri National Guard's standard operations, 23
personnel, or infrastructure. Notwithstanding the 24
provisions of section 33.080 to the contrary, moneys 25
remaining in the Missouri National Guard counterdrug 26
revolving fund at the end of any biennium shall not revert 27
to the credit of the general revenue fund. The state 28
treasurer shall invest moneys in the Missouri National Guard 29
counterdrug revolving fund in the same manner as other funds 30
are invested. Any interest and moneys earned on such 31
investments shall be credited to the Missouri National Guard 32
counterdrug revolving fund. 33
2. Participation in federal asset forfeiture programs 34
shall be at the discretion of the adjutant general. Upon 35
electing to participate, the Missouri National Guard shall 36
comply with the terms of an equitable sharing agreement and 37
certificate of the federal asset forfeiture program, 38
including, but not limited to, the United States Department 39
of Justice Asset Forfeiture Program and the United States 40
Department of the Treasury Asset Forfeiture Program, or any 41
successor agreement or certification required by the federal 42
government. 43
41.598. The adjutant general is hereby authorized to 1
present, in the name of the state of Missouri, a Missouri 2
National Guard homeland response force program ribbon, which 3
shall be of suitable design, as may be determined by the 4
adjutant general, to individual members of the Missouri 5
National Guard who have participated in the homeland 6
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response force program. The period of eligibility shall be 7
from January 1, 2012, to a future date to be determined by 8
the adjutant general or the cessation of the homeland 9
response force program. No Missouri National Guard homeland 10
response force program ribbon shall be awarded to or 11
retained by any person whose entire service shall not have 12
been honorable. If a member qualifies for the Missouri 13
National Guard homeland response force ribbon but dies 14
before making a request or before receipt, then the Missouri 15
National Guard homeland response force program ribbon may be 16
requested by and presented to the surviving primary next of 17
kin. The adjutant general shall adopt policies and 18
operating regulations concerning only its internal 19
management of this Missouri National Guard homeland response 20
force program ribbon, which need not be published in the 21
Missouri Register or the code of state regulations under 22
chapter 536, but these regulations shall be available for 23
public inspection and review. 24
41.599. The adjutant general is hereby authorized to 1
present, in the name of the state of Missouri, a Missouri 2
National Guard engineer explosive ordnance clearance agent 3
ribbon, which shall be of suitable design, as may be 4
determined by the adjutant general, to individual members of 5
the Missouri National Guard who have participated in an 6
engineer explosive ordnance clearance agent course. The 7
period of eligibility shall be from January 1, 2012, to a 8
future date to be determined by the adjutant general or the 9
cessation of the engineer explosive ordnance clearance agent 10
course. No Missouri National Guard engineer explosive 11
ordnance clearance agent ribbon shall be awarded to or 12
retained by any person whose entire service shall not have 13
been honorable. If a member qualifies for the Missouri 14
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National Guard engineer explosive ordnance clearance agent 15
ribbon but dies before making a request or before receipt, 16
then the Missouri National Guard engineer explosive ordnance 17
clearance agent ribbon may be requested by and presented to 18
the surviving primary next of kin. The adjutant general 19
shall adopt policies and operating regulations concerning 20
only its internal management of this Missouri National Guard 21
engineer explosive ordnance clearance agent ribbon, which 22
need not be published in the Missouri Register or the code 23
of state regulations under chapter 536, but these 24
regulations shall be available for public inspection and 25
review. 26
41.1015. Sections 41.1015 to 41.1018 shall be known 1
and may be cited as the "Cybersecurity Mission Act". 2
41.1016. As used in sections 41.1015 to 41.1018, the 1
following terms mean: 2
(1) "Critical infrastructure facility", the same 3
meaning as such term is defined in section 569.086; 4
(2) "Cyber-attack prevention", proactive measures and 5
strategies implemented to identify, reduce, and eliminate 6
vulnerabilities in information systems, including, but not 7
limited to, risk assessments, employee training, system 8
updates, firewalls, encryption, and access controls, with 9
the goal of preventing unauthorized access or malicious 10
activities; 11
(3) "Cyber-attack response", actions taken during and 12
immediately following a cybersecurity incident or cyber 13
attack to contain, mitigate, and remediate the effects of 14
the incident, including, but not limited to, incident 15
reporting, forensic analysis, system isolation, and 16
communication with affected parties; 17
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(4) "Cyber-attack support", assistance provided to 18
parties or entities affected by a cybersecurity incident, 19
including, but not limited to, technical aid, recovery of 20
data and systems, mitigation efforts, and guidance on 21
improving future cybersecurity measures; 22
(5) "Cybersecurity", the practice of protecting 23
networks, systems, devices, data, and information from 24
unauthorized access, disruption, destruction, or theft, 25
through the implementation of policies, procedures, 26
technologies, and practices designed to ensure the 27
confidentiality, integrity, reliability, and availability of 28
the networks, systems, devices, data, and information; 29
(6) "Governing body", the same meaning as such term is 30
defined in section 67.750; 31
(7) "Law enforcement agency", the same meaning as such 32
term is defined in section 590.1040; 33
(8) "Political subdivision", the same meaning as such 34
term is defined in section 67.750; 35
(9) "Public college and university", the same meaning 36
as the term "public colleges and universities" is defined in 37
section 173.355; 38
(10) "Utility company", the same meaning as such term 39
is defined in section 393.550. 40
41.1017. 1. Upon the request of the director of the 1
department of public safety or his or her designee, the 2
Missouri National Guard may enter into agreements with a 3
party or parties, pertaining to rendering aid related to 4
cybersecurity, cyber-attack prevention, cyber-attack 5
response, and cyber-attack support activities for this state 6
or for a political subdivision, governing body, public 7
college and university, law enforcement agency, utility 8
company, and critical infrastructure facility of this state, 9
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but under no circumstances shall the Missouri National Guard 10
violate the civil liberties or constitutional rights of any 11
United States citizen or access, modify, scan, control, or 12
view content contained within any civilian-owned system, 13
device, telephone, computer, communications, or network 14
without the consent of the owner explicitly and 15
conspicuously given to the Missouri National Guard. 16
2. The adjutant general may activate members of the 17
Missouri National Guard, on state orders, to carry out the 18
rendering of aid covered under subsection 1 of this section. 19
3. The adjutant general may charge and may receive 20
reimbursement for expenses incurred by the Missouri National 21
Guard, related to rendering aid pursuant to subsection 1 of 22
this section. The adjutant general shall determine when 23
activating members of the Missouri National Guard, on state 24
orders, whether expenses related to rendering aid pursuant 25
to subsection 1 of this section shall be collected through 26
reimbursement or charge prior to the time the services are 27
rendered. If expenses are collected by charge prior to the 28
time the services are rendered and the amount of such 29
expense cannot be readily determined, then the adjutant 30
general shall receive, from the requesting party, a deposit 31
based upon the likely amount of such expense, and the 32
balance of such expense shall be payable immediately upon 33
ascertainment of the proper amount of said expense. 34
4. There is hereby created in the state treasury the 35
"Missouri National Guard Cybersecurity Revolving Fund", 36
which shall consist of: 37
(1) Moneys appropriated by the general assembly; 38
(2) Moneys received as a charge for expenses incurred 39
by the Missouri National Guard, related to rendering aid 40
pursuant to subsection 1 of this section; and 41
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(3) Moneys received as reimbursement for expenses 42
incurred by the Missouri National Guard, related to 43
rendering aid pursuant to subsection 1 of this section. 44
The Missouri National Guard cybersecurity revolving fund 45
shall be administered by the adjutant general. The state 46
treasurer shall be custodian of the Missouri National Guard 47
cybersecurity revolving fund. In accordance with sections 48
30.170 and 30.180, the state treasurer may approve 49
disbursements. The Missouri National Guard cybersecurity 50
revolving fund shall be a dedicated fund and moneys in the 51
fund shall be used solely by the adjutant general for the 52
purpose of rendering aid pursuant to subsection 1 of this 53
section. Notwithstanding the provisions of section 33.080 54
to the contrary, moneys remaining in the Missouri National 55
Guard cybersecurity revolving fund at the end of any 56
biennium shall not revert to the credit of the general 57
revenue fund. The state treasurer shall invest moneys in 58
the Missouri National Guard cybersecurity revolving fund in 59
the same manner as other funds are invested. Any interest 60
and moneys earned on such investments shall be credited to 61
the Missouri National Guard cybersecurity revolving fund. 62
41.1018. The adjutant general shall administer the 1
provisions of sections 41.1015 to 41.1018, and may adopt all 2
rules and regulations necessary to administer the provisions 3
of sections 41.1015 to 41.1018. Any rule or portion of a 4
rule, as that term is defined in section 536.010, that is 5
created under the authority delegated in sections 41.1015 to 6
41.1018 shall become effective only if it complies with and 7
is subject to all of the provisions of chapter 536 and, if 8
applicable, section 536.028. Sections 41.1015 to 41.1018 9
and chapter 536 are nonseverable and if any of the powers 10
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vested with the general assembly pursuant to chapter 536 to 11
review, to delay the effective date, or to disapprove and 12
annul a rule are subsequently held unconstitutional, then 13
the grant of rulemaking authority and any rule proposed or 14
adopted after August 28, 2026, shall be invalid and void. 15
41.1030. 1. As used in this section, the following 1
terms mean: 2
(1) "Department", the Missouri department of the 3
National Guard; 4
(2) "Living donation period", the period in which a 5
member who chooses to become a living organ donor completes 6
all phases of the living donor process deemed medically 7
necessary for a successful living donation including, but 8
not limited to, the testing, surgical, and recovery phases; 9
(3) "Member", a member of the Missouri National Guard; 10
(4) "Program", the Missouri guaranteed inclusive 11
voluntary exceptional service (MO GIVES) program established 12
in subsection 2 of this section. 13
2. Subject to appropriation, the department shall 14
establish a program for members who choose to become living 15
organ donors to receive living donor medical orders for 16
purposes of remaining on paid status during the living 17
donation period, to be known as the "Missouri Guaranteed 18
Inclusive Voluntary Exceptional Service (MO GIVES) Program". 19
3. Any member seeking to become a living organ donor 20
may apply to participate in the program. The department 21
shall approve a member's participation in the program if 22
sufficient funds are available and the member: 23
(1) Is in either Troop Program Unit (TPU) status or 24
Individual Ready Reserve (IRR) status; 25
(2) Is in good standing with the department; 26
(3) Either: 27
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(a) Is not eligible for living donor paid leave from 28
the member's employer, whether due to the lack of such 29
employer benefit or the failure to satisfy the eligibility 30
requirements; or 31
(b) Elects not to use any such employer-based benefit 32
available to the member; 33
(4) Specifies the type of donation to be made, whether 34
directed to a specific individual, nondirected, or paired; 35
and 36
(5) Agrees to undergo the procurement operation at a 37
health care facility approved as a provider of continuing 38
education points for transplant certification by the 39
American Board for Transplant Certification. 40
4. Upon approval of a member's application, the 41
department shall issue a living donor medical order for the 42
member. The order shall: 43
(1) Guarantee paid leave for the member for the living 44
donation period. The period of paid leave guaranteed under 45
the order shall not exceed forty-five days unless an 46
extension of time is deemed medically necessary by the 47
primary surgical and medical recovery team; 48
(2) Exempt the member from any requirement to use 49
accrued annual or medical leave for the paid living donation 50
period guaranteed under the order; and 51
(3) Provide a per diem allowance and a basic allowance 52
for housing during the paid living donation period 53
guaranteed under the order based on the member's rank, 54
region as determined by the zip code of the member's home of 55
record, and dependent status. 56
5. Any organ donated through participation in the 57
program may be transported outside this state to the 58
ultimate recipient. 59
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6. Benefits under the program shall be provided 60
through the fund established in subsection 7 of this section. 61
7. (1) There is hereby created in the state treasury 62
the "MO GIVES Fund", which shall consist of moneys 63
appropriated to it by the general assembly and any gifts, 64
contributions, grants, or bequests received from federal, 65
private, or other sources. The state treasurer shall be 66
custodian of the fund. In accordance with sections 30.170 67
and 30.180, the state treasurer may approve disbursements. 68
The fund shall be a dedicated fund and, upon appropriation, 69
moneys in this fund shall be used solely to provide benefits 70
under the program established in this section. 71
(2) Notwithstanding the provisions of section 33.080 72
to the contrary, any moneys remaining in the fund at the end 73
of the biennium shall not revert to the credit of the 74
general revenue fund. 75
(3) The state treasurer shall invest moneys in the 76
fund in the same manner as other funds are invested. Any 77
interest and moneys earned on such investments shall be 78
credited to the fund. 79
8. The department may promulgate all necessary rules 80
and regulations for the administration of this section. Any 81
rule or portion of a rule, as that term is defined in 82
section 536.010, that is created under the authority 83
delegated in this section shall become effective only if it 84
complies with and is subject to all of the provisions of 85
chapter 536 and, if applicable, section 536.028. This 86
section and chapter 536 are nonseverable and if any of the 87
powers vested with the general assembly pursuant to chapter 88
536 to review, to delay the effective date, or to disapprove 89
and annul a rule are subsequently held unconstitutional, 90
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then the grant of rulemaking authority and any rule proposed 91
or adopted after August 28, 2026, shall be invalid and void. 92
42.028. 1. As used in this section, the following 1
terms mean: 2
(1) "Compensation", any money, thing of value, or 3
economic benefit conferred on, or received by, any person in 4
return for services rendered, or to be rendered, by himself 5
or herself or another; 6
(2) "Person", any natural person, corporation, trust, 7
partnership, incorporated or unincorporated association, or 8
any other legal entity; 9
(3) "Veterans benefits matter", the preparation, 10
presentation, or prosecution of any claim affecting any 11
person who has filed or expressed an intent to file a claim 12
for any benefit, program, service, commodity, function, 13
status, or entitlement to which is determined to pertain to 14
veterans, dependents of veterans, survivors of veterans, or 15
any other individual eligible for such benefits under the 16
laws and regulations administered by the United States 17
Department of Veterans Affairs or the Missouri veterans' 18
commission. The term "veterans benefits matter" shall not 19
include a housing loan under 38 U.S.C. Section 3710, et seq. 20
2. No person shall receive compensation for referring 21
any individual to another person to advise or assist the 22
individual with any veterans benefits matter. 23
3. No person shall receive compensation for any 24
services rendered in connection with any claim filed within 25
the one-year presumptive period of active-duty release. 26
4. A person seeking to receive compensation for 27
advising, assisting, or consulting with any individual in 28
connection with any veterans benefits matter shall, before 29
rendering any services, memorialize the specific terms, 30
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under which the amount to be paid will be determined, in a 31
written agreement signed by both parties. Such compensation 32
shall be purely contingent upon an increase in benefits 33
awarded, and if successful, compensation shall not exceed 34
five times the amount of the monthly increase in benefits 35
awarded based on the claim. Initial or nonrefundable fees 36
or charges are prohibited. 37
5. A person seeking to receive compensation for 38
advising, assisting, or consulting with any individual with 39
any veterans benefits matter shall not utilize a medical 40
professional with whom the person has an employment or 41
business relationship for a secondary medical exam. 42
6. No person shall guarantee, either directly or by 43
implication, a successful outcome, that any individual is 44
certain to receive specific veterans' benefits, or that any 45
individual is certain to receive a specific level, 46
percentage, or amount of veterans' benefits. 47
7. (1) No person shall advise, assist, or consult for 48
compensation with any individual concerning any veterans 49
benefits matter without clearly providing, at the outset of 50
the business relationship, the following disclosure, both 51
orally and in writing: 52
"This business is not sponsored by, or 53
affiliated with, the United States Department of 54
Veterans Affairs or the Missouri Veterans' 55
Commission, or any other federally chartered 56
veterans' service organization. Other 57
organizations, including, but not limited to, 58
the Missouri Veterans' Commission, a local 59
veterans' service organization, and other 60
federally chartered veterans' service 61
organizations, may be able to provide you with 62
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this service free of charge. Products or 63
services offered by this business are not 64
necessarily endorsed by any of these 65
organizations. You may qualify for other 66
veterans' benefits beyond the benefits for which 67
you are receiving services here.". 68
(2) The written disclosure shall appear in at least 69
twelve-point font and shall appear on the first page of the 70
agreement. The individual shall verbally acknowledge 71
understanding of the oral disclosure and shall sign the 72
document in which the written disclosure appears, to 73
represent understanding of these provisions. The person 74
offering services shall retain a copy of the written 75
disclosure while providing veterans' benefits services for 76
compensation to the individual and for at least one year 77
after the date on which the service relationship terminates. 78
8. Persons engaging in the preparation of an initial 79
claim for a fee shall not: 80
(1) Utilize international call centers or data centers 81
for processing veterans' personal information; nor 82
(2) Gain direct access to any personal medical, 83
financial, or governmental benefits login, username, or 84
password information. 85
9. A violation of this section shall constitute an 86
unlawful practice under section 407.020 and any action 87
authorized in sections 407.010 to 407.130 may be taken. 88
42.300. 1. There is hereby created in the state 1
treasury the "Veterans Commission Capital Improvement Trust 2
Fund" which shall consist of money collected under section 3
313.835. The state treasurer shall administer the veterans 4
commission capital improvement trust fund, and the moneys in 5
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such fund shall be used solely, upon appropriation, by the 6
Missouri [veterans] veterans' commission for: 7
(1) The construction, maintenance or renovation or 8
equipment needs of veterans' homes in this state; 9
(2) The construction, maintenance, renovation, 10
equipment needs and operation of veterans' cemeteries in 11
this state; 12
(3) Fund transfers to Missouri veterans' homes fund 13
established under the provisions of section 42.121, as 14
necessary to maintain solvency of the fund; 15
(4) Fund transfers to any municipality with a 16
population greater than four hundred thousand and located in 17
part of a county with a population greater than six hundred 18
thousand in this state which has established a fund for the 19
sole purpose of the restoration, renovation and maintenance 20
of a memorial or museum or both dedicated to World War I. 21
Appropriations from the veterans commission capital 22
improvement trust fund to such memorial fund shall be 23
provided only as a one-time match for other funds devoted to 24
the project and shall not exceed five million dollars. 25
Additional appropriations not to exceed ten million dollars 26
total may be made from the veterans commission capital 27
improvement trust fund as a match to other funds for the new 28
construction or renovation of other facilities dedicated as 29
veterans' memorials in the state. All appropriations for 30
renovation, new construction, reconstruction, and 31
maintenance of veterans' memorials shall be made only for 32
applications received by the Missouri [veterans] veterans' 33
commission prior to July 1, 2004; 34
(5) The issuance of matching fund grants for veterans' 35
service officer programs to any federally chartered 36
veterans' organization or municipal government agency that 37
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is certified by the Veterans Administration to process 38
veteran claims within the Veterans Administration System; 39
provided that such veterans' organization has maintained a 40
veterans' service officer presence within the state of 41
Missouri for the three-year period immediately preceding the 42
issuance of any such grant. A total of one million five 43
hundred thousand dollars in grants shall be made available 44
annually for service officers and joint training and 45
outreach between veterans' service organizations and the 46
Missouri [veterans] veterans' commission with grants being 47
issued in July of each year. Application for the matching 48
grants shall be made through and approved by the Missouri 49
[veterans] veterans' commission based on the requirements 50
established by the commission; 51
(6) For payment of Missouri National Guard and 52
Missouri [veterans] veterans' commission expenses associated 53
with providing medals, medallions, and certificates in 54
recognition of service in the Armed Forces of the United 55
States [during World War II, the Korean Conflict, and the 56
Vietnam War under sections 42.170 to 42.226] for any 57
conflict, war, operation, or similar incident identified 58
under chapter 42. Any funds remaining from the medals, 59
medallions, and certificates shall not be transferred to any 60
other fund and shall only be utilized for the awarding of 61
future medals, medallions, and certificates in recognition 62
of service in the Armed Forces; 63
(7) Fund transfers totaling ten million dollars to any 64
municipality with a population greater than three hundred 65
fifty thousand inhabitants and located in part in a county 66
with a population greater than six hundred thousand 67
inhabitants and with a charter form of government, for the 68
sole purpose of the construction, restoration, renovation 69
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and maintenance of a memorial or museum or both dedicated to 70
World War I; and 71
(8) The administration of the Missouri [veterans] 72
veterans' commission. 73
2. Any interest which accrues to the fund shall remain 74
in the fund and shall be used in the same manner as moneys 75
which are transferred to the fund under this section. 76
Notwithstanding the provisions of section 33.080 to the 77
contrary, moneys in the veterans commission capital 78
improvement trust fund at the end of any biennium shall not 79
be transferred to the credit of the general revenue fund. 80
3. Upon request by the [veterans] Missouri veterans' 81
commission, the general assembly may appropriate moneys from 82
the veterans commission capital improvement trust fund to 83
the Missouri National Guard trust fund to support the 84
activities described in section 41.958. 85
42.310. 1. There is hereby created within the state 1
adjutant general's office the "Operation Iraqi Freedom and 2
Operation New Dawn Medallion Program". Every veteran who 3
honorably served on active duty in the United States 4
military service at any time beginning March 19, 2003, and 5
ending December 15, 2011, shall be entitled to receive an 6
Operation Iraqi Freedom and Operation New Dawn medallion, 7
medal, and certificate of appreciation under this section, 8
provided that: 9
(1) Such veteran is a legal resident of this state or 10
was a legal resident of this state at the time he or she 11
entered or was discharged from military service or at the 12
time of his or her death or such veteran served in a unit of 13
the Missouri National Guard regardless of whether such 14
veteran is or ever was a legal resident of this state; and 15
SS SCS SB 974 20
(2) Such veteran was honorably separated or discharged 16
from military service, is still in active service in an 17
honorable status, or was in active service in an honorable 18
status at the time of his or her death. 19
2. The Operation Iraqi Freedom and Operation New Dawn 20
medallion, medal, and certificate shall be awarded 21
regardless of whether such veteran served within the United 22
States or in a foreign country. The medallion, medal, and 23
certificate shall be awarded regardless of whether such 24
veteran was under eighteen years of age at the time of 25
enlistment. 26
3. The following persons may apply for an Operation 27
Iraqi Freedom and Operation New Dawn medallion, medal, and 28
certificate under this section: 29
(1) Any veteran who is entitled to an Operation Iraqi 30
Freedom and Operation New Dawn medallion, medal, and 31
certificate under subsection 1 of this section; 32
(2) Any spouse or eldest living survivor of a deceased 33
veteran who would be entitled to an Operation Iraqi Freedom 34
and Operation New Dawn medallion, medal, and certificate 35
under subsection 1 of this section but who died prior to 36
having made application for such medallion, medal, and 37
certificate. 38
4. If any spouse or eldest living survivor applies for 39
the Operation Iraqi Freedom and Operation New Dawn 40
medallion, medal, and certificate under this section or if 41
any veteran dies after applying for an Operation Iraqi 42
Freedom and Operation New Dawn medallion, medal, and 43
certificate under this section and such veteran would have 44
been entitled to the Operation Iraqi Freedom and Operation 45
New Dawn medallion, medal, and certificate, the adjutant 46
general shall give the Operation Iraqi Freedom and Operation 47
SS SCS SB 974 21
New Dawn medallion, medal, and certificate to the spouse or 48
eldest living survivor of the deceased veteran. 49
5. The Missouri veterans' commission shall design the 50
form of the Operation Iraqi Freedom and Operation New Dawn 51
medallion, medal, and certificate and forward the approved 52
designs to the adjutant general for distribution pursuant to 53
sections 42.310 to 42.311. It is the intent of the general 54
assembly to create statewide involvement in the design of 55
these symbols in recognition of this historic endeavor. 56
Therefore, in designing the forms, the Missouri veterans' 57
commission may solicit potential designs from elementary and 58
secondary schools, veterans' groups, civic organizations, or 59
any other interested parties, and may select the best design 60
from among such solicited designs, or may select another 61
design. 62
6. For purposes of this section, the term "veteran" 63
means any person defined as a veteran by the United States 64
Department of Veterans Affairs or its successor agency. 65
42.311. 1. Except as otherwise provided in sections 1
42.310 to 42.311, the adjutant general shall administer the 2
provisions of sections 42.310 to 42.311, and may adopt all 3
rules and regulations necessary to administer the provisions 4
of sections 42.310 to 42.311. Any rule or portion of a 5
rule, as that term is defined in section 536.010, that is 6
created under the authority delegated in sections 42.310 to 7
42.311 shall become effective only if it complies with and 8
is subject to all of the provisions of chapter 536 and, if 9
applicable, section 536.028. Sections 42.310 to 42.311 and 10
chapter 536 are nonseverable and if any of the powers vested 11
with the general assembly pursuant to chapter 536 to review, 12
to delay the effective date, or to disapprove and annul a 13
rule are subsequently held unconstitutional, then the grant 14
SS SCS SB 974 22
of rulemaking authority and any rule proposed or adopted 15
after August 28, 2026, shall be invalid and void. 16
2. The adjutant general shall determine as 17
expeditiously as possible the persons who are entitled to an 18
Operation Iraqi Freedom and Operation New Dawn medallion, 19
medal, and certificate under sections 42.310 to 42.311 and 20
distribute the medallions, medals, and certificates as 21
provided in sections 42.310 to 42.311. Applications for the 22
Operation Iraqi Freedom and Operation New Dawn medallion, 23
medal, and certificate shall be filed with the office of the 24
adjutant general at any time after August 28, 2026, on forms 25
prescribed and furnished by the office of the adjutant 26
general. The adjutant general shall approve all 27
applications that are in order, and shall cause an Operation 28
Iraqi Freedom and Operation New Dawn medallion, medal, and 29
certificate to be prepared for each approved veteran in the 30
form created by the Missouri veterans' commission under 31
section 42.310. The medallions, medals, and certificates 32
shall be awarded until the supply of medallions, medals, and 33
certificates is exhausted. The adjutant general shall 34
notify the general assembly when such supply totals less 35
than one hundred. 36
42.312. 1. There is hereby created within the state 1
adjutant general's office the "Operation Enduring Freedom, 2
Operation Freedom's Sentinel, and Operation Allies Refuge 3
Program". Every veteran who honorably served on active duty 4
in the United States military service at any time beginning 5
October 7, 2001, and ending August 30, 2021, shall be 6
entitled to receive an Operation Enduring Freedom, Operation 7
Freedom's Sentinel, and Operation Allies Refuge medallion, 8
medal, and certificate of appreciation under this section, 9
provided that: 10
SS SCS SB 974 23
(1) Such veteran is a legal resident of this state or 11
was a legal resident of this state at the time he or she 12
entered or was discharged from military service or at the 13
time of his or her death, or such veteran served in a unit 14
of the Missouri National Guard regardless of whether such 15
veteran is or ever was a legal resident of this state; and 16
(2) Such veteran was honorably separated or discharged 17
from military service, is still in active service in an 18
honorable status, or was in active service in an honorable 19
status at the time of his or her death. 20
2. The Operation Enduring Freedom, Operation Freedom's 21
Sentinel, and Operation Allies Refuge medallion, medal, and 22
certificate shall be awarded regardless of whether such 23
veteran served within the United States or in a foreign 24
country. The medallion, medal, and certificate shall be 25
awarded regardless of whether such veteran was under 26
eighteen years of age at the time of enlistment. 27
3. The following persons may apply for an Operation 28
Enduring Freedom, Operation Freedom's Sentinel, and 29
Operation Allies Refuge Program medallion, medal, and 30
certificate under this section: 31
(1) Any veteran who is entitled to an Operation 32
Enduring Freedom, Operation Freedom's Sentinel, and 33
Operation Allies Refuge Program medallion, medal, and 34
certificate under subsection 1 of this section; 35
(2) Any spouse or eldest living survivor of a deceased 36
veteran who would be entitled to an Operation Enduring 37
Freedom, Operation Freedom's Sentinel, and Operation Allies 38
Refuge Program medallion, medal, and certificate under 39
subsection 1 of this section but who died prior to having 40
made application for such medallion, medal, and certificate. 41
SS SCS SB 974 24
4. If any spouse or eldest living survivor applies for 42
the Operation Enduring Freedom, Operation Freedom's 43
Sentinel, and Operation Allies Refuge Program medallion, 44
medal, and certificate under this section or if any veteran 45
dies after applying for an Operation Enduring Freedom, 46
Operation Freedom's Sentinel, and Operation Allies Refuge 47
Program medallion, medal, and certificate under this section 48
and such veteran would have been entitled to the Operation 49
Enduring Freedom, Operation Freedom's Sentinel, and 50
Operation Allies Refuge Program medallion, medal, and 51
certificate, the adjutant general shall give the Operation 52
Enduring Freedom, Operation Freedom's Sentinel, and 53
Operation Allies Refuge Program medallion, medal, and 54
certificate to the spouse or eldest living survivor of the 55
deceased veteran. 56
5. The Missouri veterans' commission shall design the 57
form of the Operation Enduring Freedom, Operation Freedom's 58
Sentinel, and Operation Allies Refuge Program medallion, 59
medal, and certificate and forward the approved designs to 60
the adjutant general for distribution pursuant to sections 61
42.312 to 42.313. It is the intent of the general assembly 62
to create statewide involvement in the design of these 63
symbols in recognition of this historic endeavor. 64
Therefore, in designing the forms, the Missouri veterans' 65
commission may solicit potential designs from elementary and 66
secondary schools, veterans' groups, civic organizations, or 67
any other interested parties, and may select the best design 68
from among such solicited designs, or may select another 69
design. 70
6. For purposes of this section, the term "veteran" 71
means any person defined as a veteran by the United States 72
Department of Veterans Affairs or its successor agency. 73
SS SCS SB 974 25
42.313. 1. Except as otherwise provided in sections 1
42.312 to 42.313, the adjutant general shall administer the 2
provisions of sections 42.312 to 42.313, and may adopt all 3
rules and regulations necessary to administer the provisions 4
of sections 42.312 to 42.313. Any rule or portion of a 5
rule, as that term is defined in section 536.010, that is 6
created under the authority delegated in sections 42.312 to 7
42.313 shall become effective only if it complies with and 8
is subject to all of the provisions of chapter 536 and, if 9
applicable, section 536.028. Sections 42.312 to 42.313 and 10
chapter 536 are nonseverable and if any of the powers vested 11
with the general assembly pursuant to chapter 536 to review, 12
to delay the effective date, or to disapprove and annul a 13
rule are subsequently held unconstitutional, then the grant 14
of rulemaking authority and any rule proposed or adopted 15
after August 28, 2026, shall be invalid and void. 16
2. The adjutant general shall determine as 17
expeditiously as possible the persons who are entitled to an 18
Operation Enduring Freedom, Operation Freedom's Sentinel, 19
and Operation Allies Refuge Program medallion, medal, and 20
certificate under sections 42.312 to 42.313 and distribute 21
the medallions, medals, and certificates as provided in 22
sections 42.312 to 42.313. Applications for the Operation 23
Enduring Freedom, Operation Freedom's Sentinel, and 24
Operation Allies Refuge Program medallion, medal, and 25
certificate shall be filed with the office of the adjutant 26
general at any time after August 28, 2026, on forms 27
prescribed and furnished by the office of the adjutant 28
general. The adjutant general shall approve all 29
applications that are in order, and shall cause an Operation 30
Enduring Freedom, Operation Freedom's Sentinel, and 31
Operation Allies Refuge Program medallion, medal, and 32
SS SCS SB 974 26
certificate to be prepared for each approved veteran in the 33
form created by the Missouri veterans' commission under 34
section 42.312. The medallions, medals, and certificates 35
shall be awarded until the supply of medallions, medals, and 36
certificates is exhausted. The adjutant general shall 37
notify the general assembly when such supply totals less 38
than one hundred. 39
42.315. 1. There is hereby created within the state 1
adjutant general's office the "Operation Desert Shield and 2
Operation Desert Storm Medallion Program". Every veteran 3
who honorably served on active duty in the United States 4
military service at any time beginning August 7, 1990, and 5
ending June 7, 1991, shall be entitled to receive an 6
Operation Desert Shield and Operation Desert Storm 7
medallion, medal, and certificate of appreciation under this 8
section, provided that: 9
(1) Such veteran is a legal resident of this state or 10
was a legal resident of this state at the time he or she 11
entered or was discharged from military service or at the 12
time of his or her death or such veteran served in a unit of 13
the Missouri National Guard regardless of whether such 14
veteran is or ever was a legal resident of this state; and 15
(2) Such veteran was honorably separated or discharged 16
from military service, is still in active service in an 17
honorable status, or was in active service in an honorable 18
status at the time of his or her death. 19
2. The Operation Desert Shield and Operation Desert 20
Storm medallion, medal, and certificate shall be awarded 21
regardless of whether such veteran served within the United 22
States or in a foreign country. The medallion, medal, and 23
the certificate shall be awarded regardless of whether such 24
SS SCS SB 974 27
veteran was under eighteen years of age at the time of 25
enlistment. 26
3. The following persons may apply for an Operation 27
Desert Shield and Operation Desert Storm medallion, medal, 28
and certificate under this section: 29
(1) Any veteran who is entitled to an Operation Desert 30
Shield and Operation Desert Storm medallion, medal, and 31
certificate under subsection 1 of this section; 32
(2) Any spouse or eldest living survivor of a deceased 33
veteran who would be entitled to an Operation Desert Shield 34
and Operation Desert Storm medallion, medal, and certificate 35
under subsection 1 of this section but who died prior to 36
having made application for such medallion, medal, and 37
certificate. 38
4. If any spouse or eldest living survivor applies for 39
the Operation Desert Shield and Operation Desert Storm 40
medallion, medal, and certificate under this section or if 41
any veteran dies after applying for an Operation Desert 42
Shield and Operation Desert Storm medallion, medal, and 43
certificate under this section and such veteran would have 44
been entitled to the Operation Desert Shield and Operation 45
Desert Storm medallion, medal, and certificate, the adjutant 46
general shall give the Operation Desert Shield and Operation 47
Desert Storm medallion, medal, and certificate to the spouse 48
or eldest living survivor of the deceased veteran. 49
5. The Missouri veterans' commission shall design the 50
form of the Operation Desert Shield and Operation Desert 51
Storm medallion, medal, and certificate and forward the 52
approved designs to the adjutant general for distribution 53
pursuant to sections 42.315 to 42.316. It is the intent of 54
the general assembly to create statewide involvement in the 55
design of these symbols in recognition of this historic 56
SS SCS SB 974 28
endeavor. Therefore, in designing the forms, the Missouri 57
veterans' commission may solicit potential designs from 58
elementary and secondary schools, veterans' groups, civic 59
organizations, or any other interested parties, and may 60
select the best design from among such solicited designs, or 61
may select another design. 62
6. For purposes of this section, the term "veteran" 63
means any person defined as a veteran by the United States 64
Department of Veterans Affairs or its successor agency. 65
42.316. 1. Except as otherwise provided in sections 1
42.315 to 42.316, the adjutant general shall administer the 2
provisions of sections 42.315 to 42.316, and may adopt all 3
rules and regulations necessary to administer the provisions 4
of sections 42.315 to 42.316. Any rule or portion of a 5
rule, as that term is defined in section 536.010, that is 6
created under the authority delegated in sections 42.315 to 7
42.316 shall become effective only if it complies with and 8
is subject to all of the provisions of chapter 536 and, if 9
applicable, section 536.028. Sections 42.315 to 42.316 and 10
chapter 536 are nonseverable and if any of the powers vested 11
with the general assembly pursuant to chapter 536 to review, 12
to delay the effective date, or to disapprove and annul a 13
rule are subsequently held unconstitutional, then the grant 14
of rulemaking authority and any rule proposed or adopted 15
after August 28, 2026, shall be invalid and void. 16
2. The adjutant general shall determine as 17
expeditiously as possible the persons who are entitled to an 18
Operation Desert Shield and Operation Desert Storm 19
medallion, medal, and certificate under sections 42.315 to 20
42.316 and distribute the medallions, medals, and 21
certificates as provided in sections 42.315 to 42.316. 22
Applications for the Operation Desert Shield and Operation 23
SS SCS SB 974 29
Desert Storm medallion, medal, and certificate shall be 24
filed with the office of the adjutant general at any time 25
after August 28, 2026, on forms prescribed and furnished by 26
the office of the adjutant general. The adjutant general 27
shall approve all applications that are in order, and shall 28
cause an Operation Desert Shield and Operation Desert Storm 29
medallion, medal, and certificate to be prepared for each 30
approved veteran in the form created by the Missouri 31
veterans' commission under section 42.315. The medallions, 32
medals, and certificates shall be awarded until the supply 33
of medallions, medals, and certificates is exhausted. The 34
adjutant general shall notify the general assembly when such 35
supply totals less than one hundred. 36
105.265. 1. All officers and employees of this state, 1
or of any department or agency thereof, all members of state 2
retirement systems, and all other public employees of this 3
state who are entitled to life insurance benefits as a state 4
employee or a member of a state retirement system, and who 5
are or become members of the United States Armed Forces or 6
the National Guard and who are called to military service 7
under competent orders from the appropriate military 8
authority in time of active armed warfare shall be entitled 9
to such life insurance benefits for the entire duration of 10
such military deployment, including time periods in excess 11
of twelve months, subject to the terms and conditions of any 12
life insurance policy that may be in place to provide such 13
coverage. Such persons shall be required to pay the cost of 14
such coverage. 15
2. (1) The adjutant general shall be the official 16
sponsor of the state-sponsored life insurance program. The 17
adjutant general shall: 18
SS SCS SB 974 30
(a) Allow, facilitate, and coordinate all efforts to 19
make the state-sponsored life insurance program available to 20
all members of the Missouri National Guard; 21
(b) Provide an opportunity for members of the Missouri 22
National Guard to purchase products of the state-sponsored 23
life insurance program; 24
(c) Allow, facilitate, and coordinate requested 25
allotments with the appropriate United States Property and 26
Fiscal Office for purposes of the state-sponsored life 27
insurance program; 28
(d) Allow representatives of the state-sponsored life 29
insurance program to provide members of the Missouri 30
National Guard with briefings during annual training and 31
inactive duty training periods to educate members on the 32
state-sponsored life insurance program and its benefits; and 33
(e) Allow members of the Missouri National Guard to 34
designate or change beneficiaries under the state-sponsored 35
life insurance program. 36
(2) The Missouri National Guard Association shall 37
select the insurer used to provide the state-sponsored life 38
insurance program. 39
(3) As used in this subsection, the term "state- 40
sponsored life insurance program" means the life insurance 41
program exclusively offered to all members of the Missouri 42
National Guard through the Missouri National Guard 43
Association pursuant to the federal Veterans' Insurance Act 44
of 1974, Pub. L. 93-289. 45
105.270. 1. All officers and employees of this state, 1
or of any department or agency thereof, or of any county, 2
municipality, school district, or other political 3
subdivision, and all other public employees of this state 4
who are or may become members of the National Guard or of 5
SS SCS SB 974 31
any reserve component of the Armed Forces of the United 6
States, shall be entitled to leave of absence from their 7
respective duties, without loss of time, pay, regular leave, 8
impairment of efficiency rating, or of any other rights or 9
benefits, to which otherwise entitled, for all periods of 10
military services during which they are engaged in the 11
performance of duty or training in the service of this state 12
at the call of the governor and as ordered by the adjutant 13
general without regard to length of time, and for all 14
periods of military services during which they are engaged 15
in the performance of duty in the service of the United 16
States under competent orders for a period not to exceed a 17
total of one hundred [twenty] sixty hours in any federal 18
fiscal year. 19
2. Before any payment of salary is made covering the 20
period of the leave the officer or the employee shall file 21
with the appointing authority or supervising agency an 22
official order from the appropriate military authority as 23
evidence of such duty for which military leave pay is 24
granted which order shall contain the certification of the 25
officer or employee's commanding officer of performance of 26
duty in accordance with the terms of such order. 27
3. No member of the organized militia shall be 28
discharged from employment by any of the aforementioned 29
agencies because of being a member of the organized militia, 30
nor shall he be hindered or prevented from performing any 31
militia service he may be called upon to perform by proper 32
authority nor otherwise be discriminated against or 33
dissuaded from enlisting or continuing his service in the 34
militia by threat or injury to him in respect to his 35
employment. Any officer or agent of the aforementioned 36
SS SCS SB 974 32
agencies violating any of the provisions of this section is 37
guilty of a misdemeanor. 38
4. Notwithstanding the provisions of any other 39
administrative rule or law to the contrary, any person 40
entitled to military leave pursuant to the provisions of 41
subsection 1 of this section shall only be charged military 42
leave for any hours which that person would otherwise have 43
been required to work had it not been for such military 44
leave. The minimum charge for military leave shall be one 45
hour and additional charges for military leave shall be in 46
multiples of the minimum charge. 47
143.121. 1. The Missouri adjusted gross income of a 1
resident individual shall be the taxpayer's federal adjusted 2
gross income subject to the modifications in this section. 3
2. There shall be added to the taxpayer's federal 4
adjusted gross income: 5
(1) The amount of any federal income tax refund 6
received for a prior year which resulted in a Missouri 7
income tax benefit. The amount added pursuant to this 8
subdivision shall not include any amount of a federal income 9
tax refund attributable to a tax credit reducing a 10
taxpayer's federal tax liability pursuant to Public Law 116- 11
136 or 116-260, enacted by the 116th United States Congress, 12
for the tax year beginning on or after January 1, 2020, and 13
ending on or before December 31, 2020, and deducted from 14
Missouri adjusted gross income pursuant to section 143.171. 15
The amount added under this subdivision shall also not 16
include any amount of a federal income tax refund 17
attributable to a tax credit reducing a taxpayer's federal 18
tax liability under any other federal law that provides 19
direct economic impact payments to taxpayers to mitigate 20
financial challenges related to the COVID-19 pandemic, and 21
SS SCS SB 974 33
deducted from Missouri adjusted gross income under section 22
143.171; 23
(2) Interest on certain governmental obligations 24
excluded from federal gross income by 26 U.S.C. Section 103 25
of the Internal Revenue Code, as amended. The previous 26
sentence shall not apply to interest on obligations of the 27
state of Missouri or any of its political subdivisions or 28
authorities and shall not apply to the interest described in 29
subdivision (1) of subsection 3 of this section. The amount 30
added pursuant to this subdivision shall be reduced by the 31
amounts applicable to such interest that would have been 32
deductible in computing the taxable income of the taxpayer 33
except only for the application of 26 U.S.C. Section 265 of 34
the Internal Revenue Code, as amended. The reduction shall 35
only be made if it is at least five hundred dollars; 36
(3) The amount of any deduction that is included in 37
the computation of federal taxable income pursuant to 26 38
U.S.C. Section 168 of the Internal Revenue Code as amended 39
by the Job Creation and Worker Assistance Act of 2002 to the 40
extent the amount deducted relates to property purchased on 41
or after July 1, 2002, but before July 1, 2003, and to the 42
extent the amount deducted exceeds the amount that would 43
have been deductible pursuant to 26 U.S.C. Section 168 of 44
the Internal Revenue Code of 1986 as in effect on January 1, 45
2002; 46
(4) The amount of any deduction that is included in 47
the computation of federal taxable income for net operating 48
loss allowed by 26 U.S.C. Section 172 of the Internal 49
Revenue Code of 1986, as amended, other than the deduction 50
allowed by 26 U.S.C. Section 172(b)(1)(G) and 26 U.S.C. 51
Section 172(i) of the Internal Revenue Code of 1986, as 52
amended, for a net operating loss the taxpayer claims in the 53
SS SCS SB 974 34
tax year in which the net operating loss occurred or carries 54
forward for a period of more than twenty years and carries 55
backward for more than two years. Any amount of net 56
operating loss taken against federal taxable income but 57
disallowed for Missouri income tax purposes pursuant to this 58
subdivision after June 18, 2002, may be carried forward and 59
taken against any income on the Missouri income tax return 60
for a period of not more than twenty years from the year of 61
the initial loss; and 62
(5) For nonresident individuals in all taxable years 63
ending on or after December 31, 2006, the amount of any 64
property taxes paid to another state or a political 65
subdivision of another state for which a deduction was 66
allowed on such nonresident's federal return in the taxable 67
year unless such state, political subdivision of a state, or 68
the District of Columbia allows a subtraction from income 69
for property taxes paid to this state for purposes of 70
calculating income for the income tax for such state, 71
political subdivision of a state, or the District of 72
Columbia; 73
(6) For all tax years beginning on or after January 1, 74
2018, any interest expense paid or accrued in a previous 75
taxable year, but allowed as a deduction under 26 U.S.C. 76
Section 163, as amended, in the current taxable year by 77
reason of the carryforward of disallowed business interest 78
provisions of 26 U.S.C. Section 163(j), as amended. For the 79
purposes of this subdivision, an interest expense is 80
considered paid or accrued only in the first taxable year 81
the deduction would have been allowable under 26 U.S.C. 82
Section 163, as amended, if the limitation under 26 U.S.C. 83
Section 163(j), as amended, did not exist. 84
SS SCS SB 974 35
3. There shall be subtracted from the taxpayer's 85
federal adjusted gross income the following amounts to the 86
extent included in federal adjusted gross income: 87
(1) Interest received on deposits held at a federal 88
reserve bank or interest or dividends on obligations of the 89
United States and its territories and possessions or of any 90
authority, commission or instrumentality of the United 91
States to the extent exempt from Missouri income taxes 92
pursuant to the laws of the United States. The amount 93
subtracted pursuant to this subdivision shall be reduced by 94
any interest on indebtedness incurred to carry the described 95
obligations or securities and by any expenses incurred in 96
the production of interest or dividend income described in 97
this subdivision. The reduction in the previous sentence 98
shall only apply to the extent that such expenses including 99
amortizable bond premiums are deducted in determining the 100
taxpayer's federal adjusted gross income or included in the 101
taxpayer's Missouri itemized deduction. The reduction shall 102
only be made if the expenses total at least five hundred 103
dollars; 104
(2) The portion of any gain, from the sale or other 105
disposition of property having a higher adjusted basis to 106
the taxpayer for Missouri income tax purposes than for 107
federal income tax purposes on December 31, 1972, that does 108
not exceed such difference in basis. If a gain is 109
considered a long-term capital gain for federal income tax 110
purposes, the modification shall be limited to one-half of 111
such portion of the gain; 112
(3) The amount necessary to prevent the taxation 113
pursuant to this chapter of any annuity or other amount of 114
income or gain which was properly included in income or gain 115
and was taxed pursuant to the laws of Missouri for a taxable 116
SS SCS SB 974 36
year prior to January 1, 1973, to the taxpayer, or to a 117
decedent by reason of whose death the taxpayer acquired the 118
right to receive the income or gain, or to a trust or estate 119
from which the taxpayer received the income or gain; 120
(4) Accumulation distributions received by a taxpayer 121
as a beneficiary of a trust to the extent that the same are 122
included in federal adjusted gross income; 123
(5) The amount of any state income tax refund for a 124
prior year which was included in the federal adjusted gross 125
income; 126
(6) The portion of capital gain specified in section 127
135.357 that would otherwise be included in federal adjusted 128
gross income; 129
(7) The amount that would have been deducted in the 130
computation of federal taxable income pursuant to 26 U.S.C. 131
Section 168 of the Internal Revenue Code as in effect on 132
January 1, 2002, to the extent that amount relates to 133
property purchased on or after July 1, 2002, but before July 134
1, 2003, and to the extent that amount exceeds the amount 135
actually deducted pursuant to 26 U.S.C. Section 168 of the 136
Internal Revenue Code as amended by the Job Creation and 137
Worker Assistance Act of 2002; 138
(8) For all tax years beginning on or after January 1, 139
2005, the amount of any income received for military service 140
while the taxpayer serves in a combat zone which is included 141
in federal adjusted gross income and not otherwise excluded 142
therefrom. As used in this section, "combat zone" means any 143
area which the President of the United States by Executive 144
Order designates as an area in which Armed Forces of the 145
United States are or have engaged in combat. Service is 146
performed in a combat zone only if performed on or after the 147
date designated by the President by Executive Order as the 148
SS SCS SB 974 37
date of the commencing of combat activities in such zone, 149
and on or before the date designated by the President by 150
Executive Order as the date of the termination of combatant 151
activities in such zone; 152
(9) For all tax years ending on or after July 1, 2002, 153
with respect to qualified property that is sold or otherwise 154
disposed of during a taxable year by a taxpayer and for 155
which an additional modification was made under subdivision 156
(3) of subsection 2 of this section, the amount by which 157
additional modification made under subdivision (3) of 158
subsection 2 of this section on qualified property has not 159
been recovered through the additional subtractions provided 160
in subdivision (7) of this subsection; 161
(10) For all tax years beginning on or after January 162
1, 2014, the amount of any income received as payment from 163
any program which provides compensation to agricultural 164
producers who have suffered a loss as the result of a 165
disaster or emergency, including the: 166
(a) Livestock Forage Disaster Program; 167
(b) Livestock Indemnity Program; 168
(c) Emergency Assistance for Livestock, Honeybees, and 169
Farm-Raised Fish; 170
(d) Emergency Conservation Program; 171
(e) Noninsured Crop Disaster Assistance Program; 172
(f) Pasture, Rangeland, Forage Pilot Insurance Program; 173
(g) Annual Forage Pilot Program; 174
(h) Livestock Risk Protection Insurance Plan; 175
(i) Livestock Gross Margin Insurance Plan; 176
(11) For all tax years beginning on or after January 177
1, 2018, any interest expense paid or accrued in the current 178
taxable year, but not deducted as a result of the limitation 179
imposed under 26 U.S.C. Section 163(j), as amended. For the 180
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purposes of this subdivision, an interest expense is 181
considered paid or accrued only in the first taxable year 182
the deduction would have been allowable under 26 U.S.C. 183
Section 163, as amended, if the limitation under 26 U.S.C. 184
Section 163(j), as amended, did not exist; 185
(12) One hundred percent of any retirement benefits 186
received by any taxpayer, including any survivor benefits 187
derived therefrom, as a result of the taxpayer's service in 188
the Armed Forces of the United States, including reserve 189
components and the National Guard of this state, as defined 190
in 32 U.S.C. Sections 101(3) and 109, and any other military 191
force organized under the laws of this state; 192
(13) For all tax years beginning on or after January 193
1, 2022, one hundred percent of any federal, state, or local 194
grant moneys received by the taxpayer if the grant money was 195
disbursed for the express purpose of providing or expanding 196
access to broadband internet to areas of the state deemed to 197
be lacking such access; 198
(14) (a) For all tax years beginning on or after 199
January 1, 2025, one hundred percent of all income reported 200
as a capital gain for federal income tax purposes by an 201
individual subject to tax pursuant to section 143.011; and 202
(b) For all tax years beginning on or after January 203
first of the tax year following the tax year in which the 204
top rate of tax imposed pursuant to section 143.011 is equal 205
to or less than four and one-half percent, one hundred 206
percent of all income reported as a capital gain for federal 207
income tax purposes by an entity subject to tax pursuant to 208
section 143.071; and 209
(15) For all tax years beginning on or after January 210
1, 2026, the portion of capital gain on the sale or exchange 211
of specie, as that term is defined in section 408.010, that 212
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are otherwise included in the taxpayer's federal adjusted 213
gross income. 214
4. There shall be added to or subtracted from the 215
taxpayer's federal adjusted gross income the taxpayer's 216
share of the Missouri fiduciary adjustment provided in 217
section 143.351. 218
5. There shall be added to or subtracted from the 219
taxpayer's federal adjusted gross income the modifications 220
provided in section 143.411. 221
6. In addition to the modifications to a taxpayer's 222
federal adjusted gross income in this section, to calculate 223
Missouri adjusted gross income there shall be subtracted 224
from the taxpayer's federal adjusted gross income any gain 225
recognized pursuant to 26 U.S.C. Section 1033 of the 226
Internal Revenue Code of 1986, as amended, arising from 227
compulsory or involuntary conversion of property as a result 228
of condemnation or the imminence thereof. 229
7. (1) As used in this subsection, "qualified health 230
insurance premium" means the amount paid during the tax year 231
by such taxpayer for any insurance policy primarily 232
providing health care coverage for the taxpayer, the 233
taxpayer's spouse, or the taxpayer's dependents. 234
(2) In addition to the subtractions in subsection 3 of 235
this section, one hundred percent of the amount of qualified 236
health insurance premiums shall be subtracted from the 237
taxpayer's federal adjusted gross income to the extent the 238
amount paid for such premiums is included in federal taxable 239
income. The taxpayer shall provide the department of 240
revenue with proof of the amount of qualified health 241
insurance premiums paid. 242
8. (1) Beginning January 1, 2014, in addition to the 243
subtractions provided in this section, one hundred percent 244
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of the cost incurred by a taxpayer for a home energy audit 245
conducted by an entity certified by the department of 246
natural resources under section 640.153 or the 247
implementation of any energy efficiency recommendations made 248
in such an audit shall be subtracted from the taxpayer's 249
federal adjusted gross income to the extent the amount paid 250
for any such activity is included in federal taxable 251
income. The taxpayer shall provide the department of 252
revenue with a summary of any recommendations made in a 253
qualified home energy audit, the name and certification 254
number of the qualified home energy auditor who conducted 255
the audit, and proof of the amount paid for any activities 256
under this subsection for which a deduction is claimed. The 257
taxpayer shall also provide a copy of the summary of any 258
recommendations made in a qualified home energy audit to the 259
department of natural resources. 260
(2) At no time shall a deduction claimed under this 261
subsection by an individual taxpayer or taxpayers filing 262
combined returns exceed one thousand dollars per year for 263
individual taxpayers or cumulatively exceed two thousand 264
dollars per year for taxpayers filing combined returns. 265
(3) Any deduction claimed under this subsection shall 266
be claimed for the tax year in which the qualified home 267
energy audit was conducted or in which the implementation of 268
the energy efficiency recommendations occurred. If 269
implementation of the energy efficiency recommendations 270
occurred during more than one year, the deduction may be 271
claimed in more than one year, subject to the limitations 272
provided under subdivision (2) of this subsection. 273
(4) A deduction shall not be claimed for any otherwise 274
eligible activity under this subsection if such activity 275
qualified for and received any rebate or other incentive 276
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through a state-sponsored energy program or through an 277
electric corporation, gas corporation, electric cooperative, 278
or municipally owned utility. 279
9. The provisions of subsection 8 of this section 280
shall expire on December 31, 2020. 281
10. (1) As used in this subsection, the following 282
terms mean: 283
(a) "Beginning farmer", a taxpayer who: 284
a. Has filed at least one but not more than ten 285
Internal Revenue Service Schedule F (Form 1040) Profit or 286
Loss From Farming forms since turning eighteen years of age; 287
b. Is approved for a beginning farmer loan through the 288
USDA Farm Service Agency Beginning Farmer direct or 289
guaranteed loan program; 290
c. Has a farming operation that is determined by the 291
department of agriculture to be new production agriculture 292
but is the principal operator of a farm and has substantial 293
farming knowledge; or 294
d. Has been determined by the department of 295
agriculture to be a qualified family member; 296
(b) "Farm owner", an individual who owns farmland and 297
disposes of or relinquishes use of all or some portion of 298
such farmland as follows: 299
a. A sale to a beginning farmer; 300
b. A lease or rental agreement not exceeding ten years 301
with a beginning farmer; or 302
c. A crop-share arrangement not exceeding ten years 303
with a beginning farmer; 304
(c) "Qualified family member", an individual who is 305
related to a farm owner within the fourth degree by blood, 306
marriage, or adoption and who is purchasing or leasing or is 307
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in a crop-share arrangement for land from all or a portion 308
of such farm owner's farming operation. 309
(2) (a) In addition to all other subtractions 310
authorized in this section, a taxpayer who is a farm owner 311
who sells all or a portion of such farmland to a beginning 312
farmer may subtract from such taxpayer's Missouri adjusted 313
gross income an amount to the extent included in federal 314
adjusted gross income as provided in this subdivision. 315
(b) Subject to the limitations in paragraph (c) of 316
this subdivision, the amount that may be subtracted shall be 317
equal to the portion of capital gains received from the sale 318
of such farmland that such taxpayer receives in the tax year 319
for which such taxpayer subtracts such capital gain. 320
(c) A taxpayer may subtract the following amounts and 321
percentages per tax year in total capital gains received 322
from the sale of such farmland under this subdivision: 323
a. For the first two million dollars received, one 324
hundred percent; 325
b. For the next one million dollars received, eighty 326
percent; 327
c. For the next one million dollars received, sixty 328
percent; 329
d. For the next one million dollars received, forty 330
percent; and 331
e. For the next one million dollars received, twenty 332
percent. 333
(d) The department of revenue shall prepare an annual 334
report reviewing the costs and benefits and containing 335
statistical information regarding the subtraction of capital 336
gains authorized under this subdivision for the previous tax 337
year including, but not limited to, the total amount of all 338
capital gains subtracted and the number of taxpayers 339
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subtracting such capital gains. Such report shall be 340
submitted before February first of each year to the 341
committee on agriculture policy of the Missouri house of 342
representatives and the committee on agriculture, food 343
production and outdoor resources of the Missouri senate, or 344
the successor committees. 345
(3) (a) In addition to all other subtractions 346
authorized in this section, a taxpayer who is a farm owner 347
who enters a lease or rental agreement for all or a portion 348
of such farmland with a beginning farmer may subtract from 349
such taxpayer's Missouri adjusted gross income an amount to 350
the extent included in federal adjusted gross income as 351
provided in this subdivision. 352
(b) Subject to the limitation in paragraph (c) of this 353
subdivision, the amount that may be subtracted shall be 354
equal to the portion of cash rent income received from the 355
lease or rental of such farmland that such taxpayer receives 356
in the tax year for which such taxpayer subtracts such 357
income. 358
(c) No taxpayer shall subtract more than twenty-five 359
thousand dollars per tax year in total cash rent income 360
received from the lease or rental of such farmland under 361
this subdivision. 362
(4) (a) In addition to all other subtractions 363
authorized in this section, a taxpayer who is a farm owner 364
who enters a crop-share arrangement on all or a portion of 365
such farmland with a beginning farmer may subtract from such 366
taxpayer's Missouri adjusted gross income an amount to the 367
extent included in federal adjusted gross income as provided 368
in this subdivision. 369
(b) Subject to the limitation in paragraph (c) of this 370
subdivision, the amount that may be subtracted shall be 371
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equal to the portion of income received from the crop-share 372
arrangement on such farmland that such taxpayer receives in 373
the tax year for which such taxpayer subtracts such income. 374
(c) No taxpayer shall subtract more than twenty-five 375
thousand dollars per tax year in total income received from 376
the lease or rental of such farmland under this subdivision. 377
(5) The department of agriculture shall, by rule, 378
establish a process to verify that a taxpayer is a beginning 379
farmer for purposes of this section and shall provide 380
verification to the beginning farmer and farm seller of such 381
farmer's and seller's certification and qualification for 382
the exemption provided in this subsection. 383
[41.220. 1. There shall be a military 1
council consisting of the adjutant general as 2
president of the council, general officers, the 3
commanding officers of all brigades, wings, or 4
groups, and any other officer or officers the 5
adjutant general may deem desirable or 6
necessary, and an officer appointed by the 7
adjutant general from his office to act as 8
recorder without vote. The senior United States 9
Army and United States Air Force advisors on 10
duty with the organized state militia, the 11
comptroller of the state military forces and the 12
United States Property and Fiscal Officer shall 13
be ex officio members without vote. The 14
adjutant general shall appoint the members of 15
the military council on general orders 16
annually. These orders will be amended as 17
necessary. Members of the military council 18
shall receive actual and necessary expenses for 19
attending meetings thereof. 20
2. It shall be the duty of this council to 21
act in an advisory capacity to the commander in 22
chief on all matters placed before it by the 23
governor, the adjutant general or any member of 24
the council and to submit recommendations 25
thereon to the governor, which shall become 26
effective only upon his approval. The military 27
SS SCS SB 974 45
council shall determine and authorize the number 28
of regular and temporary employees necessary to 29
the administration and supply of the military 30
forces and fix the pay and allowances of the 31
employees within the limitations of 32
appropriations. It shall be the further duty of 33
the council to make recommendations on the needs 34
of the militia for legislative appropriations, 35
and no request for appropriations of public 36
money for the support of the militia, other than 37
a request by the governor or by a member of the 38
general assembly, shall be made without the 39
recommendation of the council being noted 40
thereon for the information of the governor and 41
the legislature. All appropriations made for 42
military purposes shall be apportioned and 43
expended by the council. Vouchers and accounts 44
covering the expenditure of funds and 45
appropriations for the support of the militia 46
shall be approved and paid only when fully 47
itemized, certified and approved by the 48
president of the council. 49
3. The council shall meet quarterly at the 50
City of Jefferson at such time as the president 51
shall designate. Special meetings may be called 52
by the governor or the president of the council 53
at any time or place designated. A majority of 54
the members of the council on duty within the 55
state shall constitute a quorum for the 56
transaction of its business. The council shall 57
keep full and detailed records of its 58
proceedings. The president of the council in an 59
unusual emergency is authorized to poll the 60
members of the military council and require them 61
to cast their vote through whatever means of 62
communications are available to them and the 63
action taken in that manner shall have the same 64
force and effect as a quarterly or special 65
meeting when the poll will expedite 66
recommendations on and furnish advice in the 67
conduct of the affairs of the militia of this 68
state to a better state of preparedness.] 69
✓