Income tax credit for surviving spouses of public safetyofficers--sunset provision.
135.090. 1. As used in this section, the following terms mean:
(1) "Homestead", the dwelling in Missouri owned by the survivingspouse and not exceeding five acres of land surrounding it as is reasonablynecessary for use of the dwelling as a home. As used in this section,"homestead" shall not include any dwelling which is occupied by more thantwo families;
(2) "Public safety officer", any firefighter, police officer, capitolpolice officer, parole officer, probation officer, correctional employee,water patrol officer, park ranger, conservation officer, commercial motorenforcement officer, emergency medical technician, first responder, orhighway patrolman employed by the state of Missouri or a politicalsubdivision thereof who is killed in the line of duty, unless the death wasthe result of the officer's own misconduct or abuse of alcohol or drugs;
(3) "Surviving spouse", a spouse, who has not remarried, of a publicsafety officer.
2. For all tax years beginning on or after January 1, 2008, asurviving spouse shall be allowed a credit against the tax otherwise dueunder chapter 143, RSMo, excluding withholding tax imposed by sections143.191 to 143.265, RSMo, in an amount equal to the total amount of theproperty taxes on the surviving spouse's homestead paid during the tax yearfor which the credit is claimed. A surviving spouse may claim the creditauthorized under this section for each tax year beginning the year of deathof the public safety officer spouse until the tax year in which thesurviving spouse remarries. No credit shall be allowed for the tax year inwhich the surviving spouse remarries. If the amount allowable as a creditexceeds the income tax reduced by other credits, then the excess shall beconsidered an overpayment of the income tax.
3. The department of revenue shall promulgate rules to implement theprovisions of this section.
4. Any rule or portion of a rule, as that term is defined in section536.010, RSMo, that is created under the authority delegated in thissection shall become effective only if it complies with and is subject toall of the provisions of chapter 536, RSMo, and, if applicable, section536.028, RSMo. This section and chapter 536, RSMo, are nonseverable and ifany of the powers vested with the general assembly pursuant to chapter 536,RSMo, to review, to delay the effective date, or to disapprove and annul arule are subsequently held unconstitutional, then the grant of rulemakingauthority and any rule proposed or adopted after August 28, 2007, shall beinvalid and void.
5. Pursuant to section 23.253, RSMo, of the Missouri sunset act:
(1) The provisions of the new program authorized under this sectionshall automatically sunset six years after August 28, 2007, unlessreauthorized by an act of the general assembly; and
(2) If such program is reauthorized, the program authorized underthis section shall automatically sunset twelve years after the effectivedate of the reauthorization of this section; and
(3) This section shall terminate on September first of the calendaryear immediately following the calendar year in which the programauthorized under this section is sunset.
Income tax credit for surviving spouses of public safetyofficers--sunset provision.
135.090. 1. As used in this section, the following terms mean:
(1) "Homestead", the dwelling in Missouri owned by the survivingspouse and not exceeding five acres of land surrounding it as is reasonablynecessary for use of the dwelling as a home. As used in this section,"homestead" shall not include any dwelling which is occupied by more thantwo families;
(2) "Public safety officer", any firefighter, police officer, capitolpolice officer, parole officer, probation officer, correctional employee,water patrol officer, park ranger, conservation officer, commercial motorenforcement officer, emergency medical technician, first responder, orhighway patrolman employed by the state of Missouri or a politicalsubdivision thereof who is killed in the line of duty, unless the death wasthe result of the officer's own misconduct or abuse of alcohol or drugs;
(3) "Surviving spouse", a spouse, who has not remarried, of a publicsafety officer.
2. For all tax years beginning on or after January 1, 2008, asurviving spouse shall be allowed a credit against the tax otherwise dueunder chapter 143, RSMo, excluding withholding tax imposed by sections143.191 to 143.265, RSMo, in an amount equal to the total amount of theproperty taxes on the surviving spouse's homestead paid during the tax yearfor which the credit is claimed. A surviving spouse may claim the creditauthorized under this section for each tax year beginning the year of deathof the public safety officer spouse until the tax year in which thesurviving spouse remarries. No credit shall be allowed for the tax year inwhich the surviving spouse remarries. If the amount allowable as a creditexceeds the income tax reduced by other credits, then the excess shall beconsidered an overpayment of the income tax.
3. The department of revenue shall promulgate rules to implement theprovisions of this section.
4. Any rule or portion of a rule, as that term is defined in section536.010, RSMo, that is created under the authority delegated in thissection shall become effective only if it complies with and is subject toall of the provisions of chapter 536, RSMo, and, if applicable, section536.028, RSMo. This section and chapter 536, RSMo, are nonseverable and ifany of the powers vested with the general assembly pursuant to chapter 536,RSMo, to review, to delay the effective date, or to disapprove and annul arule are subsequently held unconstitutional, then the grant of rulemakingauthority and any rule proposed or adopted after August 28, 2007, shall beinvalid and void.
5. Pursuant to section 23.253, RSMo, of the Missouri sunset act:
(1) The provisions of the new program authorized under this sectionshall automatically sunset six years after August 28, 2007, unlessreauthorized by an act of the general assembly; and
(2) If such program is reauthorized, the program authorized underthis section shall automatically sunset twelve years after the effectivedate of the reauthorization of this section; and
(3) This section shall terminate on September first of the calendaryear immediately following the calendar year in which the programauthorized under this section is sunset.
Income tax credit for surviving spouses of public safetyofficers--sunset provision.
135.090. 1. As used in this section, the following terms mean:
(1) "Homestead", the dwelling in Missouri owned by the survivingspouse and not exceeding five acres of land surrounding it as is reasonablynecessary for use of the dwelling as a home. As used in this section,"homestead" shall not include any dwelling which is occupied by more thantwo families;
(2) "Public safety officer", any firefighter, police officer, capitolpolice officer, parole officer, probation officer, correctional employee,water patrol officer, park ranger, conservation officer, commercial motorenforcement officer, emergency medical technician, first responder, orhighway patrolman employed by the state of Missouri or a politicalsubdivision thereof who is killed in the line of duty, unless the death wasthe result of the officer's own misconduct or abuse of alcohol or drugs;
(3) "Surviving spouse", a spouse, who has not remarried, of a publicsafety officer.
2. For all tax years beginning on or after January 1, 2008, asurviving spouse shall be allowed a credit against the tax otherwise dueunder chapter 143, RSMo, excluding withholding tax imposed by sections143.191 to 143.265, RSMo, in an amount equal to the total amount of theproperty taxes on the surviving spouse's homestead paid during the tax yearfor which the credit is claimed. A surviving spouse may claim the creditauthorized under this section for each tax year beginning the year of deathof the public safety officer spouse until the tax year in which thesurviving spouse remarries. No credit shall be allowed for the tax year inwhich the surviving spouse remarries. If the amount allowable as a creditexceeds the income tax reduced by other credits, then the excess shall beconsidered an overpayment of the income tax.
3. The department of revenue shall promulgate rules to implement theprovisions of this section.
4. Any rule or portion of a rule, as that term is defined in section536.010, RSMo, that is created under the authority delegated in thissection shall become effective only if it complies with and is subject toall of the provisions of chapter 536, RSMo, and, if applicable, section536.028, RSMo. This section and chapter 536, RSMo, are nonseverable and ifany of the powers vested with the general assembly pursuant to chapter 536,RSMo, to review, to delay the effective date, or to disapprove and annul arule are subsequently held unconstitutional, then the grant of rulemakingauthority and any rule proposed or adopted after August 28, 2007, shall beinvalid and void.
5. Pursuant to section 23.253, RSMo, of the Missouri sunset act:
(1) The provisions of the new program authorized under this sectionshall automatically sunset six years after August 28, 2007, unlessreauthorized by an act of the general assembly; and
(2) If such program is reauthorized, the program authorized underthis section shall automatically sunset twelve years after the effectivedate of the reauthorization of this section; and
(3) This section shall terminate on September first of the calendaryear immediately following the calendar year in which the programauthorized under this section is sunset.
