32.105. As used in sections 32.100 to 32.125, the following termsmean:
(1) "Affordable housing assistance activities", money, real orpersonal property, or professional services expended or devoted to theconstruction, or rehabilitation of affordable housing units;
(2) "Affordable housing unit", a residential unit generally occupiedby persons and families with incomes at or below the levels described inthis subdivision and bearing a cost to the occupant no greater than thirtypercent of the maximum eligible household income for the affordable housingunit. In the case of owner-occupied units, the cost to the occupant shallbe considered the amount of the gross monthly mortgage payment, includingcasualty insurance, mortgage insurance, and taxes. In the case of rentalunits, the cost to the occupant shall be considered the amount of the grossrent. The cost to the occupant shall include the cost of any utilities,other than telephone. If any utilities are paid directly by the occupant,the maximum cost that may be paid by the occupant is to be reduced by autility allowance prescribed by the commission. For rental units, personsor families are eligible occupants of affordable housing units if thehousehold combined, adjusted gross income as defined by the commission isequal to or less than the following percentages of the median family incomefor the geographic area in which the residential unit is located, or themedian family income for the state of Missouri, whichever is larger;("geographic area", as used in this subdivision, means the metropolitanarea or county designated as an area by the federal Department of Housingand Urban Development under Section 8 of the United States Housing Act of1937, as amended, for purposes of determining fair market rental rates):
Percent of State or
Geographic Area Family
Size of Household Median Income
One Person 35%
Two Persons 40%
Three Persons 45%
Four Persons 50%
Five Persons 54%
Six Persons 58%
Seven Persons 62%
Eight Persons 66%
For owner-occupied units, persons or families are eligible occupants ofaffordable housing units if the household combined, adjusted gross incomeas defined by the commission is equal to or less than the followingpercentages of the median family income for the geographic area in whichthe residential unit is located, or the median family income for the stateof Missouri, whichever is larger:
Percent of State or
Geographic Area Family
Size of Household Median Income
One Person 70%
Two Persons 80%
Three Persons 90%
Four Persons 100%
Five Persons 108%
Six Persons 116%
Seven Persons 124%
Eight Persons 132%
(3) "Business firm", person, firm, a partner in a firm, corporationor a shareholder in an S corporation doing business in the state ofMissouri and subject to the state income tax imposed by the provisions ofchapter 143, RSMo, including any charitable organization that is exemptfrom federal income tax and whose Missouri unrelated business taxableincome, if any, would be subject to the state income tax imposed under suchchapter, or a corporation subject to the annual corporation franchise taximposed by the provisions of chapter 147, RSMo, or an insurance companypaying an annual tax on its gross premium receipts in this state, or otherfinancial institution paying taxes to the state of Missouri or anypolitical subdivision of this state pursuant to the provisions of chapter148, RSMo, or an express company which pays an annual tax on its grossreceipts in this state;
(4) "Commission", the Missouri housing development commission;
(5) "Community services", any type of counseling and advice,emergency assistance or medical care furnished to individuals or groups inthe state of Missouri or transportation services at below-cost rates asprovided in sections 208.250 to 208.275, RSMo;
(6) "Crime prevention", any activity which aids in the reduction ofcrime in the state of Missouri;
(7) "Defense industry contractor", a person, corporation or otherentity which will be or has been negatively impacted as a result of itsstatus as a prime contractor of the Department of Defense or as a second orthird tier contractor. A "second tier contractor" means a person,corporation or other entity which contracts to perform manufacturing,maintenance or repair services for a prime contractor of the Department ofDefense, and a "third tier contractor" means a person, corporation or otherentity which contracts with a person, corporation or other entity whichcontracts with a prime contractor of the Department of Defense;
(8) "Doing business", among other methods of doing business in thestate of Missouri, a partner in a firm or a shareholder in an S corporationshall be deemed to be doing business in the state of Missouri if such firmor S corporation, as the case may be, is doing business in the state ofMissouri;
(9) "Economic development", the acquisition, renovation, improvement,or the furnishing or equipping of existing buildings and real estate indistressed or blighted areas of the state when such acquisition,renovation, improvement, or the furnishing or equipping of the businessdevelopment projects will result in the creation or retention of jobswithin the state. Only neighborhood organizations, as defined insubdivision (13) of this section, may apply to conduct economic developmentprojects. Prior to the approval of an economic development project, theneighborhood organization shall enter into a contractual agreement with thedepartment of economic development. Credits approved for economicdevelopment projects may not exceed six million dollars from within any onefiscal year's allocation. Neighborhood assistance program tax credits foreconomic development projects and affordable housing assistance as definedin section 32.111 may be transferred, sold or assigned by a notarizedendorsement thereof naming the transferee;
(10) "Education", any type of scholastic instruction or scholarshipassistance to an individual who resides in the state of Missouri thatenables the individual to prepare himself or herself for betteropportunities or community awareness activities rendered by a statewideorganization established for the purpose of archeological education andpreservation;
(11) "Homeless assistance pilot project", the program establishedpursuant to section 32.117;
(12) "Job training", any type of instruction to an individual whoresides in the state of Missouri that enables the individual to acquirevocational skills so that the individual can become employable or be ableto seek a higher grade of employment;
(13) "Neighborhood organization", any organization performingcommunity services or economic development activities in the state ofMissouri and:
(a) Holding a ruling from the Internal Revenue Service of the UnitedStates Department of the Treasury that the organization is exempt fromincome taxation pursuant to the provisions of the Internal Revenue Code; or
(b) Incorporated in the state of Missouri as a not-for-profitcorporation pursuant to the provisions of chapter 355, RSMo; or
(c) Designated as a community development corporation by the UnitedStates government pursuant to the provisions of Title VII of the EconomicOpportunity Act of 1964;
(14) "Physical revitalization", furnishing financial assistance,labor, material, or technical advice to aid in the physical improvement orrehabilitation of any part or all of a neighborhood area;
(15) "S corporation", a corporation described in Section 1361(a)(1)of the United States Internal Revenue Code and not subject to the taxesimposed by section 143.071, RSMo, by reason of section 143.471, RSMo;
(16) "Workfare renovation project", any project initiated pursuant tosections 215.340 to 215.355, RSMo.
32.105. As used in sections 32.100 to 32.125, the following termsmean:
(1) "Affordable housing assistance activities", money, real orpersonal property, or professional services expended or devoted to theconstruction, or rehabilitation of affordable housing units;
(2) "Affordable housing unit", a residential unit generally occupiedby persons and families with incomes at or below the levels described inthis subdivision and bearing a cost to the occupant no greater than thirtypercent of the maximum eligible household income for the affordable housingunit. In the case of owner-occupied units, the cost to the occupant shallbe considered the amount of the gross monthly mortgage payment, includingcasualty insurance, mortgage insurance, and taxes. In the case of rentalunits, the cost to the occupant shall be considered the amount of the grossrent. The cost to the occupant shall include the cost of any utilities,other than telephone. If any utilities are paid directly by the occupant,the maximum cost that may be paid by the occupant is to be reduced by autility allowance prescribed by the commission. For rental units, personsor families are eligible occupants of affordable housing units if thehousehold combined, adjusted gross income as defined by the commission isequal to or less than the following percentages of the median family incomefor the geographic area in which the residential unit is located, or themedian family income for the state of Missouri, whichever is larger;("geographic area", as used in this subdivision, means the metropolitanarea or county designated as an area by the federal Department of Housingand Urban Development under Section 8 of the United States Housing Act of1937, as amended, for purposes of determining fair market rental rates):
Percent of State or
Geographic Area Family
Size of Household Median Income
One Person 35%
Two Persons 40%
Three Persons 45%
Four Persons 50%
Five Persons 54%
Six Persons 58%
Seven Persons 62%
Eight Persons 66%
For owner-occupied units, persons or families are eligible occupants ofaffordable housing units if the household combined, adjusted gross incomeas defined by the commission is equal to or less than the followingpercentages of the median family income for the geographic area in whichthe residential unit is located, or the median family income for the stateof Missouri, whichever is larger:
Percent of State or
Geographic Area Family
Size of Household Median Income
One Person 70%
Two Persons 80%
Three Persons 90%
Four Persons 100%
Five Persons 108%
Six Persons 116%
Seven Persons 124%
Eight Persons 132%
(3) "Business firm", person, firm, a partner in a firm, corporationor a shareholder in an S corporation doing business in the state ofMissouri and subject to the state income tax imposed by the provisions ofchapter 143, RSMo, including any charitable organization that is exemptfrom federal income tax and whose Missouri unrelated business taxableincome, if any, would be subject to the state income tax imposed under suchchapter, or a corporation subject to the annual corporation franchise taximposed by the provisions of chapter 147, RSMo, or an insurance companypaying an annual tax on its gross premium receipts in this state, or otherfinancial institution paying taxes to the state of Missouri or anypolitical subdivision of this state pursuant to the provisions of chapter148, RSMo, or an express company which pays an annual tax on its grossreceipts in this state;
(4) "Commission", the Missouri housing development commission;
(5) "Community services", any type of counseling and advice,emergency assistance or medical care furnished to individuals or groups inthe state of Missouri or transportation services at below-cost rates asprovided in sections 208.250 to 208.275, RSMo;
(6) "Crime prevention", any activity which aids in the reduction ofcrime in the state of Missouri;
(7) "Defense industry contractor", a person, corporation or otherentity which will be or has been negatively impacted as a result of itsstatus as a prime contractor of the Department of Defense or as a second orthird tier contractor. A "second tier contractor" means a person,corporation or other entity which contracts to perform manufacturing,maintenance or repair services for a prime contractor of the Department ofDefense, and a "third tier contractor" means a person, corporation or otherentity which contracts with a person, corporation or other entity whichcontracts with a prime contractor of the Department of Defense;
(8) "Doing business", among other methods of doing business in thestate of Missouri, a partner in a firm or a shareholder in an S corporationshall be deemed to be doing business in the state of Missouri if such firmor S corporation, as the case may be, is doing business in the state ofMissouri;
(9) "Economic development", the acquisition, renovation, improvement,or the furnishing or equipping of existing buildings and real estate indistressed or blighted areas of the state when such acquisition,renovation, improvement, or the furnishing or equipping of the businessdevelopment projects will result in the creation or retention of jobswithin the state. Only neighborhood organizations, as defined insubdivision (13) of this section, may apply to conduct economic developmentprojects. Prior to the approval of an economic development project, theneighborhood organization shall enter into a contractual agreement with thedepartment of economic development. Credits approved for economicdevelopment projects may not exceed six million dollars from within any onefiscal year's allocation. Neighborhood assistance program tax credits foreconomic development projects and affordable housing assistance as definedin section 32.111 may be transferred, sold or assigned by a notarizedendorsement thereof naming the transferee;
(10) "Education", any type of scholastic instruction or scholarshipassistance to an individual who resides in the state of Missouri thatenables the individual to prepare himself or herself for betteropportunities or community awareness activities rendered by a statewideorganization established for the purpose of archeological education andpreservation;
(11) "Homeless assistance pilot project", the program establishedpursuant to section 32.117;
(12) "Job training", any type of instruction to an individual whoresides in the state of Missouri that enables the individual to acquirevocational skills so that the individual can become employable or be ableto seek a higher grade of employment;
(13) "Neighborhood organization", any organization performingcommunity services or economic development activities in the state ofMissouri and:
(a) Holding a ruling from the Internal Revenue Service of the UnitedStates Department of the Treasury that the organization is exempt fromincome taxation pursuant to the provisions of the Internal Revenue Code; or
(b) Incorporated in the state of Missouri as a not-for-profitcorporation pursuant to the provisions of chapter 355, RSMo; or
(c) Designated as a community development corporation by the UnitedStates government pursuant to the provisions of Title VII of the EconomicOpportunity Act of 1964;
(14) "Physical revitalization", furnishing financial assistance,labor, material, or technical advice to aid in the physical improvement orrehabilitation of any part or all of a neighborhood area;
(15) "S corporation", a corporation described in Section 1361(a)(1)of the United States Internal Revenue Code and not subject to the taxesimposed by section 143.071, RSMo, by reason of section 143.471, RSMo;
(16) "Workfare renovation project", any project initiated pursuant tosections 215.340 to 215.355, RSMo.
32.105. As used in sections 32.100 to 32.125, the following termsmean:
(1) "Affordable housing assistance activities", money, real orpersonal property, or professional services expended or devoted to theconstruction, or rehabilitation of affordable housing units;
(2) "Affordable housing unit", a residential unit generally occupiedby persons and families with incomes at or below the levels described inthis subdivision and bearing a cost to the occupant no greater than thirtypercent of the maximum eligible household income for the affordable housingunit. In the case of owner-occupied units, the cost to the occupant shallbe considered the amount of the gross monthly mortgage payment, includingcasualty insurance, mortgage insurance, and taxes. In the case of rentalunits, the cost to the occupant shall be considered the amount of the grossrent. The cost to the occupant shall include the cost of any utilities,other than telephone. If any utilities are paid directly by the occupant,the maximum cost that may be paid by the occupant is to be reduced by autility allowance prescribed by the commission. For rental units, personsor families are eligible occupants of affordable housing units if thehousehold combined, adjusted gross income as defined by the commission isequal to or less than the following percentages of the median family incomefor the geographic area in which the residential unit is located, or themedian family income for the state of Missouri, whichever is larger;("geographic area", as used in this subdivision, means the metropolitanarea or county designated as an area by the federal Department of Housingand Urban Development under Section 8 of the United States Housing Act of1937, as amended, for purposes of determining fair market rental rates):
Percent of State or
Geographic Area Family
Size of Household Median Income
One Person 35%
Two Persons 40%
Three Persons 45%
Four Persons 50%
Five Persons 54%
Six Persons 58%
Seven Persons 62%
Eight Persons 66%
For owner-occupied units, persons or families are eligible occupants ofaffordable housing units if the household combined, adjusted gross incomeas defined by the commission is equal to or less than the followingpercentages of the median family income for the geographic area in whichthe residential unit is located, or the median family income for the stateof Missouri, whichever is larger:
Percent of State or
Geographic Area Family
Size of Household Median Income
One Person 70%
Two Persons 80%
Three Persons 90%
Four Persons 100%
Five Persons 108%
Six Persons 116%
Seven Persons 124%
Eight Persons 132%
(3) "Business firm", person, firm, a partner in a firm, corporationor a shareholder in an S corporation doing business in the state ofMissouri and subject to the state income tax imposed by the provisions ofchapter 143, RSMo, including any charitable organization that is exemptfrom federal income tax and whose Missouri unrelated business taxableincome, if any, would be subject to the state income tax imposed under suchchapter, or a corporation subject to the annual corporation franchise taximposed by the provisions of chapter 147, RSMo, or an insurance companypaying an annual tax on its gross premium receipts in this state, or otherfinancial institution paying taxes to the state of Missouri or anypolitical subdivision of this state pursuant to the provisions of chapter148, RSMo, or an express company which pays an annual tax on its grossreceipts in this state;
(4) "Commission", the Missouri housing development commission;
(5) "Community services", any type of counseling and advice,emergency assistance or medical care furnished to individuals or groups inthe state of Missouri or transportation services at below-cost rates asprovided in sections 208.250 to 208.275, RSMo;
(6) "Crime prevention", any activity which aids in the reduction ofcrime in the state of Missouri;
(7) "Defense industry contractor", a person, corporation or otherentity which will be or has been negatively impacted as a result of itsstatus as a prime contractor of the Department of Defense or as a second orthird tier contractor. A "second tier contractor" means a person,corporation or other entity which contracts to perform manufacturing,maintenance or repair services for a prime contractor of the Department ofDefense, and a "third tier contractor" means a person, corporation or otherentity which contracts with a person, corporation or other entity whichcontracts with a prime contractor of the Department of Defense;
(8) "Doing business", among other methods of doing business in thestate of Missouri, a partner in a firm or a shareholder in an S corporationshall be deemed to be doing business in the state of Missouri if such firmor S corporation, as the case may be, is doing business in the state ofMissouri;
(9) "Economic development", the acquisition, renovation, improvement,or the furnishing or equipping of existing buildings and real estate indistressed or blighted areas of the state when such acquisition,renovation, improvement, or the furnishing or equipping of the businessdevelopment projects will result in the creation or retention of jobswithin the state. Only neighborhood organizations, as defined insubdivision (13) of this section, may apply to conduct economic developmentprojects. Prior to the approval of an economic development project, theneighborhood organization shall enter into a contractual agreement with thedepartment of economic development. Credits approved for economicdevelopment projects may not exceed six million dollars from within any onefiscal year's allocation. Neighborhood assistance program tax credits foreconomic development projects and affordable housing assistance as definedin section 32.111 may be transferred, sold or assigned by a notarizedendorsement thereof naming the transferee;
(10) "Education", any type of scholastic instruction or scholarshipassistance to an individual who resides in the state of Missouri thatenables the individual to prepare himself or herself for betteropportunities or community awareness activities rendered by a statewideorganization established for the purpose of archeological education andpreservation;
(11) "Homeless assistance pilot project", the program establishedpursuant to section 32.117;
(12) "Job training", any type of instruction to an individual whoresides in the state of Missouri that enables the individual to acquirevocational skills so that the individual can become employable or be ableto seek a higher grade of employment;
(13) "Neighborhood organization", any organization performingcommunity services or economic development activities in the state ofMissouri and:
(a) Holding a ruling from the Internal Revenue Service of the UnitedStates Department of the Treasury that the organization is exempt fromincome taxation pursuant to the provisions of the Internal Revenue Code; or
(b) Incorporated in the state of Missouri as a not-for-profitcorporation pursuant to the provisions of chapter 355, RSMo; or
(c) Designated as a community development corporation by the UnitedStates government pursuant to the provisions of Title VII of the EconomicOpportunity Act of 1964;
(14) "Physical revitalization", furnishing financial assistance,labor, material, or technical advice to aid in the physical improvement orrehabilitation of any part or all of a neighborhood area;
(15) "S corporation", a corporation described in Section 1361(a)(1)of the United States Internal Revenue Code and not subject to the taxesimposed by section 143.071, RSMo, by reason of section 143.471, RSMo;
(16) "Workfare renovation project", any project initiated pursuant tosections 215.340 to 215.355, RSMo.
