135.800. 1. The provisions of sections 135.800 to 135.830 shall beknown and may be cited as the "Tax Credit Accountability Act of 2004".
2. As used in sections 135.800 to 135.830, the following terms mean:
(1) "Administering agency", the state agency or department chargedwith administering a particular tax credit program, as set forth by theprogram's enacting statute; where no department or agency is set forth, thedepartment of revenue;
(2) "Agricultural tax credits", the agricultural product utilizationcontributor tax credit created pursuant to section 348.430, RSMo, the newgeneration cooperative incentive tax credit created pursuant to section348.432, RSMo, the family farm breeding livestock loan tax credit createdunder section 348.505, RSMo, the qualified beef tax credit created undersection 135.679, and the wine and grape production tax credit createdpursuant to section 135.700;
(3) "All tax credit programs", or "any tax credit program", the taxcredit programs included in the definitions of agricultural tax credits,business recruitment tax credits, community development tax credits,domestic and social tax credits, entrepreneurial tax credits, environmentaltax credits, financial and insurance tax credits, housing tax credits,redevelopment tax credits, and training and educational tax credits;
(4) "Business recruitment tax credits", the business facility taxcredit created pursuant to sections 135.110 to 135.150 and section 135.258,the enterprise zone tax benefits created pursuant to sections 135.200 to135.270, the business use incentives for large-scale development programscreated pursuant to sections 100.700 to 100.850, RSMo, the development taxcredits created pursuant to sections 32.100 to 32.125, RSMo, the rebuildingcommunities tax credit created pursuant to section 135.535, the filmproduction tax credit created pursuant to section 135.750, the enhancedenterprise zone created pursuant to sections 135.950 to 135.975*, and theMissouri quality jobs program created pursuant to sections 620.1875 to620.1900, RSMo;
(5) "Community development tax credits", the neighborhood assistancetax credit created pursuant to sections 32.100 to 32.125, RSMo, the familydevelopment account tax credit created pursuant to sections 208.750 to208.775, RSMo, the dry fire hydrant tax credit created pursuant to section320.093, RSMo, and the transportation development tax credit createdpursuant to section 135.545;
(6) "Domestic and social tax credits", the youth opportunities taxcredit created pursuant to section 135.460 and sections 620.1100 to620.1103, RSMo, the shelter for victims of domestic violence createdpursuant to section 135.550, the senior citizen or disabled person propertytax credit created pursuant to sections 135.010 to 135.035, the specialneeds adoption tax credit and children in crisis tax credit createdpursuant to sections 135.325 to 135.339, the maternity home tax creditcreated pursuant to section 135.600, the surviving spouse tax creditcreated pursuant to section 135.090, the residential treatment agency taxcredit created pursuant to section 135.1150, the pregnancy resource centertax credit created pursuant to section 135.630, the food pantry tax creditcreated pursuant to section 135.647, the health care access fund tax creditcreated pursuant to section 135.575, the residential dwelling access taxcredit created pursuant to section 135.562, and the shared care tax creditcreated pursuant to section 660.055, RSMo;
(7) "Entrepreneurial tax credits", the capital tax credit createdpursuant to sections 135.400 to 135.429, the certified capital company taxcredit created pursuant to sections 135.500 to 135.529, the seed capitaltax credit created pursuant to sections 348.300 to 348.318, RSMo, the newenterprise creation tax credit created pursuant to sections 620.635 to620.653, RSMo, the research tax credit created pursuant to section620.1039, RSMo, the small business incubator tax credit created pursuant tosection 620.495, RSMo, the guarantee fee tax credit created pursuant tosection 135.766, and the new generation cooperative tax credit createdpursuant to sections 32.105 to 32.125, RSMo;
(8) "Environmental tax credits", the charcoal producer tax creditcreated pursuant to section 135.313, the wood energy tax credit createdpursuant to sections 135.300 to 135.311, and the alternative fuel stationstax credit created pursuant to section 135.710;
(9) "Financial and insurance tax credits", the bank franchise taxcredit created pursuant to section 148.030, RSMo, the bank tax credit for Scorporations created pursuant to section 143.471, RSMo, the exam fee taxcredit created pursuant to section 148.400, RSMo, the health insurance pooltax credit created pursuant to section 376.975, RSMo, the life and healthinsurance guaranty tax credit created pursuant to section 376.745, RSMo,the property and casualty guaranty tax credit created pursuant to section375.774, RSMo, and the self-employed health insurance tax credit createdpursuant to section 143.119, RSMo;
(10) "Housing tax credits", the neighborhood preservation tax creditcreated pursuant to sections 135.475 to 135.487, the low-income housing taxcredit created pursuant to sections 135.350 to 135.363, and the affordablehousing tax credit created pursuant to sections 32.105 to 32.125, RSMo;
(11) "Recipient", the individual or entity who is the originalapplicant for and who receives proceeds from a tax credit program directlyfrom the administering agency, the person or entity responsible for thereporting requirements established in section 135.805;
(12) "Redevelopment tax credits", the historic preservation taxcredit created pursuant to sections 253.545 to 253.561**, RSMo, thebrownfield redevelopment program tax credit created pursuant to sections447.700 to 447.718, RSMo, the community development corporations tax creditcreated pursuant to sections 135.400 to 135.430, the infrastructure taxcredit created pursuant to subsection 6 of section 100.286, RSMo, the bondguarantee tax credit created pursuant to section 100.297, RSMo, thedisabled access tax credit created pursuant to section 135.490, the newmarkets tax credit created pursuant to section 135.680, and the distressedareas land assemblage tax credit created pursuant to section 99.1205, RSMo;
(13) "Training and educational tax credits", the community collegenew jobs tax credit created pursuant to sections 178.892 to 178.896, RSMo.
135.800. 1. The provisions of sections 135.800 to 135.830 shall beknown and may be cited as the "Tax Credit Accountability Act of 2004".
2. As used in sections 135.800 to 135.830, the following terms mean:
(1) "Administering agency", the state agency or department chargedwith administering a particular tax credit program, as set forth by theprogram's enacting statute; where no department or agency is set forth, thedepartment of revenue;
(2) "Agricultural tax credits", the agricultural product utilizationcontributor tax credit created pursuant to section 348.430, RSMo, the newgeneration cooperative incentive tax credit created pursuant to section348.432, RSMo, the family farm breeding livestock loan tax credit createdunder section 348.505, RSMo, the qualified beef tax credit created undersection 135.679, and the wine and grape production tax credit createdpursuant to section 135.700;
(3) "All tax credit programs", or "any tax credit program", the taxcredit programs included in the definitions of agricultural tax credits,business recruitment tax credits, community development tax credits,domestic and social tax credits, entrepreneurial tax credits, environmentaltax credits, financial and insurance tax credits, housing tax credits,redevelopment tax credits, and training and educational tax credits;
(4) "Business recruitment tax credits", the business facility taxcredit created pursuant to sections 135.110 to 135.150 and section 135.258,the enterprise zone tax benefits created pursuant to sections 135.200 to135.270, the business use incentives for large-scale development programscreated pursuant to sections 100.700 to 100.850, RSMo, the development taxcredits created pursuant to sections 32.100 to 32.125, RSMo, the rebuildingcommunities tax credit created pursuant to section 135.535, the filmproduction tax credit created pursuant to section 135.750, the enhancedenterprise zone created pursuant to sections 135.950 to 135.975*, and theMissouri quality jobs program created pursuant to sections 620.1875 to620.1900, RSMo;
(5) "Community development tax credits", the neighborhood assistancetax credit created pursuant to sections 32.100 to 32.125, RSMo, the familydevelopment account tax credit created pursuant to sections 208.750 to208.775, RSMo, the dry fire hydrant tax credit created pursuant to section320.093, RSMo, and the transportation development tax credit createdpursuant to section 135.545;
(6) "Domestic and social tax credits", the youth opportunities taxcredit created pursuant to section 135.460 and sections 620.1100 to620.1103, RSMo, the shelter for victims of domestic violence createdpursuant to section 135.550, the senior citizen or disabled person propertytax credit created pursuant to sections 135.010 to 135.035, the specialneeds adoption tax credit and children in crisis tax credit createdpursuant to sections 135.325 to 135.339, the maternity home tax creditcreated pursuant to section 135.600, the surviving spouse tax creditcreated pursuant to section 135.090, the residential treatment agency taxcredit created pursuant to section 135.1150, the pregnancy resource centertax credit created pursuant to section 135.630, the food pantry tax creditcreated pursuant to section 135.647, the health care access fund tax creditcreated pursuant to section 135.575, the residential dwelling access taxcredit created pursuant to section 135.562, and the shared care tax creditcreated pursuant to section 660.055, RSMo;
(7) "Entrepreneurial tax credits", the capital tax credit createdpursuant to sections 135.400 to 135.429, the certified capital company taxcredit created pursuant to sections 135.500 to 135.529, the seed capitaltax credit created pursuant to sections 348.300 to 348.318, RSMo, the newenterprise creation tax credit created pursuant to sections 620.635 to620.653, RSMo, the research tax credit created pursuant to section620.1039, RSMo, the small business incubator tax credit created pursuant tosection 620.495, RSMo, the guarantee fee tax credit created pursuant tosection 135.766, and the new generation cooperative tax credit createdpursuant to sections 32.105 to 32.125, RSMo;
(8) "Environmental tax credits", the charcoal producer tax creditcreated pursuant to section 135.313, the wood energy tax credit createdpursuant to sections 135.300 to 135.311, and the alternative fuel stationstax credit created pursuant to section 135.710;
(9) "Financial and insurance tax credits", the bank franchise taxcredit created pursuant to section 148.030, RSMo, the bank tax credit for Scorporations created pursuant to section 143.471, RSMo, the exam fee taxcredit created pursuant to section 148.400, RSMo, the health insurance pooltax credit created pursuant to section 376.975, RSMo, the life and healthinsurance guaranty tax credit created pursuant to section 376.745, RSMo,the property and casualty guaranty tax credit created pursuant to section375.774, RSMo, and the self-employed health insurance tax credit createdpursuant to section 143.119, RSMo;
(10) "Housing tax credits", the neighborhood preservation tax creditcreated pursuant to sections 135.475 to 135.487, the low-income housing taxcredit created pursuant to sections 135.350 to 135.363, and the affordablehousing tax credit created pursuant to sections 32.105 to 32.125, RSMo;
(11) "Recipient", the individual or entity who is the originalapplicant for and who receives proceeds from a tax credit program directlyfrom the administering agency, the person or entity responsible for thereporting requirements established in section 135.805;
(12) "Redevelopment tax credits", the historic preservation taxcredit created pursuant to sections 253.545 to 253.561**, RSMo, thebrownfield redevelopment program tax credit created pursuant to sections447.700 to 447.718, RSMo, the community development corporations tax creditcreated pursuant to sections 135.400 to 135.430, the infrastructure taxcredit created pursuant to subsection 6 of section 100.286, RSMo, the bondguarantee tax credit created pursuant to section 100.297, RSMo, thedisabled access tax credit created pursuant to section 135.490, the newmarkets tax credit created pursuant to section 135.680, and the distressedareas land assemblage tax credit created pursuant to section 99.1205, RSMo;
(13) "Training and educational tax credits", the community collegenew jobs tax credit created pursuant to sections 178.892 to 178.896, RSMo.
135.800. 1. The provisions of sections 135.800 to 135.830 shall beknown and may be cited as the "Tax Credit Accountability Act of 2004".
2. As used in sections 135.800 to 135.830, the following terms mean:
(1) "Administering agency", the state agency or department chargedwith administering a particular tax credit program, as set forth by theprogram's enacting statute; where no department or agency is set forth, thedepartment of revenue;
(2) "Agricultural tax credits", the agricultural product utilizationcontributor tax credit created pursuant to section 348.430, RSMo, the newgeneration cooperative incentive tax credit created pursuant to section348.432, RSMo, the family farm breeding livestock loan tax credit createdunder section 348.505, RSMo, the qualified beef tax credit created undersection 135.679, and the wine and grape production tax credit createdpursuant to section 135.700;
(3) "All tax credit programs", or "any tax credit program", the taxcredit programs included in the definitions of agricultural tax credits,business recruitment tax credits, community development tax credits,domestic and social tax credits, entrepreneurial tax credits, environmentaltax credits, financial and insurance tax credits, housing tax credits,redevelopment tax credits, and training and educational tax credits;
(4) "Business recruitment tax credits", the business facility taxcredit created pursuant to sections 135.110 to 135.150 and section 135.258,the enterprise zone tax benefits created pursuant to sections 135.200 to135.270, the business use incentives for large-scale development programscreated pursuant to sections 100.700 to 100.850, RSMo, the development taxcredits created pursuant to sections 32.100 to 32.125, RSMo, the rebuildingcommunities tax credit created pursuant to section 135.535, the filmproduction tax credit created pursuant to section 135.750, the enhancedenterprise zone created pursuant to sections 135.950 to 135.975*, and theMissouri quality jobs program created pursuant to sections 620.1875 to620.1900, RSMo;
(5) "Community development tax credits", the neighborhood assistancetax credit created pursuant to sections 32.100 to 32.125, RSMo, the familydevelopment account tax credit created pursuant to sections 208.750 to208.775, RSMo, the dry fire hydrant tax credit created pursuant to section320.093, RSMo, and the transportation development tax credit createdpursuant to section 135.545;
(6) "Domestic and social tax credits", the youth opportunities taxcredit created pursuant to section 135.460 and sections 620.1100 to620.1103, RSMo, the shelter for victims of domestic violence createdpursuant to section 135.550, the senior citizen or disabled person propertytax credit created pursuant to sections 135.010 to 135.035, the specialneeds adoption tax credit and children in crisis tax credit createdpursuant to sections 135.325 to 135.339, the maternity home tax creditcreated pursuant to section 135.600, the surviving spouse tax creditcreated pursuant to section 135.090, the residential treatment agency taxcredit created pursuant to section 135.1150, the pregnancy resource centertax credit created pursuant to section 135.630, the food pantry tax creditcreated pursuant to section 135.647, the health care access fund tax creditcreated pursuant to section 135.575, the residential dwelling access taxcredit created pursuant to section 135.562, and the shared care tax creditcreated pursuant to section 660.055, RSMo;
(7) "Entrepreneurial tax credits", the capital tax credit createdpursuant to sections 135.400 to 135.429, the certified capital company taxcredit created pursuant to sections 135.500 to 135.529, the seed capitaltax credit created pursuant to sections 348.300 to 348.318, RSMo, the newenterprise creation tax credit created pursuant to sections 620.635 to620.653, RSMo, the research tax credit created pursuant to section620.1039, RSMo, the small business incubator tax credit created pursuant tosection 620.495, RSMo, the guarantee fee tax credit created pursuant tosection 135.766, and the new generation cooperative tax credit createdpursuant to sections 32.105 to 32.125, RSMo;
(8) "Environmental tax credits", the charcoal producer tax creditcreated pursuant to section 135.313, the wood energy tax credit createdpursuant to sections 135.300 to 135.311, and the alternative fuel stationstax credit created pursuant to section 135.710;
(9) "Financial and insurance tax credits", the bank franchise taxcredit created pursuant to section 148.030, RSMo, the bank tax credit for Scorporations created pursuant to section 143.471, RSMo, the exam fee taxcredit created pursuant to section 148.400, RSMo, the health insurance pooltax credit created pursuant to section 376.975, RSMo, the life and healthinsurance guaranty tax credit created pursuant to section 376.745, RSMo,the property and casualty guaranty tax credit created pursuant to section375.774, RSMo, and the self-employed health insurance tax credit createdpursuant to section 143.119, RSMo;
(10) "Housing tax credits", the neighborhood preservation tax creditcreated pursuant to sections 135.475 to 135.487, the low-income housing taxcredit created pursuant to sections 135.350 to 135.363, and the affordablehousing tax credit created pursuant to sections 32.105 to 32.125, RSMo;
(11) "Recipient", the individual or entity who is the originalapplicant for and who receives proceeds from a tax credit program directlyfrom the administering agency, the person or entity responsible for thereporting requirements established in section 135.805;
(12) "Redevelopment tax credits", the historic preservation taxcredit created pursuant to sections 253.545 to 253.561**, RSMo, thebrownfield redevelopment program tax credit created pursuant to sections447.700 to 447.718, RSMo, the community development corporations tax creditcreated pursuant to sections 135.400 to 135.430, the infrastructure taxcredit created pursuant to subsection 6 of section 100.286, RSMo, the bondguarantee tax credit created pursuant to section 100.297, RSMo, thedisabled access tax credit created pursuant to section 135.490, the newmarkets tax credit created pursuant to section 135.680, and the distressedareas land assemblage tax credit created pursuant to section 99.1205, RSMo;
(13) "Training and educational tax credits", the community collegenew jobs tax credit created pursuant to sections 178.892 to 178.896, RSMo.
