Missouri Revised Statutes
Chapter 192 - Department of Health and Senior Services
Section 192.2015 - Shared care tax credit available, when — eligibility requirements — rulemaking authority — penalty provision.

Effective - 28 Aug 2014
192.2015. Shared care tax credit available, when — eligibility requirements — rulemaking authority — penalty provision. — 1. Any registered caregiver who meets the requirements of this section shall be eligible for a shared care tax credit in an amount not to exceed five hundred dollars to defray the cost of caring for an elderly person. In order to be eligible for a shared care tax credit, a registered caregiver shall:
(1) Care for an elderly person, age sixty or older, who:
(a) Is physically or mentally incapable of living alone, as determined and certified by his or her physician licensed pursuant to chapter 334, or by the department staff when an assessment has been completed for the purpose of qualification for other services; and
(b) Requires assistance with activities of daily living to the extent that without care and oversight at home would require placement in a facility licensed pursuant to chapter 198; and
(c) Under no circumstances, is able or allowed to operate a motor vehicle; and
(d) Does not receive funding or services through Medicaid or social services block grant funding;
(2) Live in the same residence to give protective oversight for the elderly person meeting the requirements described in subdivision (1) of this subsection for an aggregate of more than six months per tax year;
(3) Not receive monetary compensation for providing care for the elderly person meeting the requirements described in subdivision (1) of this subsection; and
(4) File the original completed and signed physician certification for shared care tax credit form or the original completed and signed department certification for shared care tax credit form provided for in subsection 2 of section 192.2010 along with such caregiver's Missouri individual income tax return to the department of revenue.
2. The tax credit allowed by this section shall apply to any year beginning after December 31, 1999.
3. Any rule or portion of a rule, as that term is defined in section 536.010, that is created under the authority delegated in sections 192.2000 to 192.2020 shall become effective only if it complies with and is subject to all of the provisions of chapter 536 and, if applicable, section 536.028. All rulemaking authority delegated prior to August 28, 1999, is of no force and effect and repealed. Nothing in this section shall be interpreted to repeal or affect the validity of any rule filed or adopted prior to August 28, 1999, if it fully complied with all applicable provisions of law. This section and chapter 536 are nonseverable and if any of the powers vested with the general assembly pursuant to chapter 536 to review, to delay the effective date or to disapprove and annul a rule are subsequently held unconstitutional, then the grant of rulemaking authority and any rule proposed or adopted after August 28, 1999, shall be invalid and void.
4. Any person who knowingly falsifies any document required for the shared care tax credit shall be subject to the same penalties for falsifying other tax documents as provided in chapter 143.
­­--------
(L. 1999 H.B. 316, et al., A.L. 2014 H.B. 1299 Revision § 192.1006)
Transferred 2014; formerly 660.055
CROSS REFERENCE:
Tax Credit Accountability Act of 2004, additional requirements, 135.800 to 135.830

<< Previous
Next >>

Structure Missouri Revised Statutes

Missouri Revised Statutes

Title XII - Public Health and Welfare

Chapter 192 - Department of Health and Senior Services

Section 192.002 - Department of health and senior services established.

Section 192.005 - Department of health and senior services created — division of health abolished — duties — federal Older Americans Act, implementation transferred to department, state plan.

Section 192.006 - Health and senior services, department of, rulemaking authority, procedure.

Section 192.007 - Director, appointment — compensation — qualifications.

Section 192.011 - Duties of department — monitoring environmental effects on public health — developing disease prevention plan.

Section 192.014 - State board of health and senior services to advise department.

Section 192.015 - Fees for laboratory tests authorized — deposit in general revenue.

Section 192.016 - Putative father registry — fund created.

Section 192.019 - Citation.

Section 192.020 - To safeguard the health of the people of Missouri — certain diseases to be included on communicable or infectious disease list.

Section 192.025 - To accept and disburse federal funds for health purposes.

Section 192.031 - Hepatitis C programs established by department of health and senior services.

Section 192.033 - Strategies for raising public awareness on hepatitis C.

Section 192.036 - Information on hepatitis C for physicians, health professionals and training providers.

Section 192.040 - Department to issue reports — subjects.

Section 192.050 - Department to maintain certain bureaus — establishment of others.

Section 192.060 - Department to keep vital statistics.

Section 192.067 - Patients' medical records, department may receive information from — purpose — confidentiality — immunity for persons releasing records, exception — reimbursement of costs of abstracting data — penalty.

Section 192.068 - Quality of care, access, member satisfaction and status information provided to department — standards of measurement — rulemaking authority — data not to be made public — reports to be published.

Section 192.070 - Care of babies and hygiene of children, educational literature to be issued by department.

Section 192.072 - Bureau of immunization to develop educational materials — contents, distribution.

Section 192.080 - Bureau of food and drug inspection.

Section 192.081 - Donation of canned or perishable food — definitions — procedure — immunity from liability, when — department to provide information.

Section 192.083 - Office of minority health, established — purpose, duties.

Section 192.090 - Inspection of hotels, inns and boardinghouses.

Section 192.100 - Inspection of beverages.

Section 192.110 - Department's duty as to diseases of animals.

Section 192.131 - Definitions — health care-associated infections data to be reported — confidentiality — plan to help monitoring to be developed — required standards.

Section 192.138 - Contagious or infectious disease reports by medical treatment facilities and nursing homes.

Section 192.139 - Communicable disease reporting, guidelines for department.

Section 192.140 - Public health nurse provided — public and private places disinfected.

Section 192.150 - Interference a misdemeanor — duty of mayor and county commission.

Section 192.160 - Taxpayers may petition for the appointment of a nurse.

Section 192.170 - Money appropriated from current revenue.

Section 192.230 - Department to conduct a survey of hospitals and health facilities — to recommend a state plan.

Section 192.250 - Department to receive grants.

Section 192.260 - County health officer appointed by county commission.

Section 192.270 - Deputy or assistant county health officers (certain first and second class counties).

Section 192.280 - Duties of county health officer — neglect, penalty — removal.

Section 192.290 - State regulations supersede local rules — additional local rules.

Section 192.300 - Counties may make additional health rules — fees, deposit in county treasury, purpose — individuals unable to pay not to be denied health services — records and publication — violation a misdemeanor.

Section 192.310 - City of St. Charles and cities of 75,000 or over excepted from sections 192.260 to 192.320.

Section 192.310 - Cities of 75,000 or over excepted from sections 192.260 to 192.320.

Section 192.320 - Violation of law or quarantine — penalty.

Section 192.323 - Department of health and senior services document services fund created — funding by certain fees — purpose — amount from fund exempt from lapse into general revenue.

Section 192.324 - Administrative and cost allocation fund created, use of moneys.

Section 192.326 - Disaster fund created, use of moneys during a state of emergency.

Section 192.360 - Active duty military, license to remain in good standing for duration of duty — licensing board procedure required — renewal of license.

Section 192.380 - Neonatal care designations, criteria for — levels — rulemaking authority — facility to report level to department.

Section 192.385 - Program established, purpose — fund created, use of moneys — disbursement to area agencies on aging, formula — rulemaking authority.

Section 192.390 - Cost of certain formulas to be provided — rulemaking authority.

Section 192.400 - Definitions.

Section 192.410 - Powers and duties of department.

Section 192.420 - Department to make rules — procedure.

Section 192.430 - Radiation sources to be kept safe.

Section 192.440 - Unregistered use or possession of radiation producers unlawful — use or possession contrary to law or regulations unlawful.

Section 192.450 - Department to order abatement of violations — agents may inspect — data confidential.

Section 192.460 - Emergency orders — compliance required — hearing.

Section 192.470 - Judicial review.

Section 192.480 - Law not to limit medical use of radiation.

Section 192.490 - Violation of law or regulation, misdemeanor — injunctive relief.

Section 192.500 - Inspection of cone beam computed tomography systems and panoramic x-ray systems, when.

Section 192.505 - Radiation data management program to collect statistics to protect health and environment.

Section 192.507 - Radiological laboratory to be established, purpose.

Section 192.510 - Radiation emergencies, duties of department of health and senior services to cooperate with other agencies.

Section 192.601 - Toll-free telephone to be established for information on health care providers for children on medical assistance.

Section 192.604 - Office established — powers and duties — report to general assembly and governor, when.

Section 192.630 - Advisory committee on childhood immunization — members — public meetings, costs — appointment — duties.

Section 192.650 - Cancer information reporting system established — purpose — rulemaking authority.

Section 192.653 - Reports required from certain health care providers, content — exemptions.

Section 192.655 - Confidentiality of reports — release of reports, requirements — publication, when — exchange of data agreements with other registries permitted, when.

Section 192.657 - No liability for furnishing or providing access to required information, exception — department examination of individuals not intended — violations, penalty.

Section 192.665 - Definitions.

Section 192.667 - Health care providers, financial data, submission of data on infections to be collected, rules, recommendations — federal guidelines to be implemented — collection and use of data, restrictions, penalty — public reports required, wh...

Section 192.700 - Arthritis program established — purpose.

Section 192.703 - Definitions.

Section 192.705 - Program coordinators, appointment, duties — compensation.

Section 192.707 - Arthritis advisory board established — members, terms, appointment, vacancies — meetings — chairman, term — duties, reports, reimbursement of expenses.

Section 192.710 - Arthritis program review committee created — members — qualifications — appointment — term — vacancies — meetings — duties — executive administrator.

Section 192.712 - Expenses of board and committee members to be paid, subject to appropriations.

Section 192.714 - Regional arthritis centers to be established — purpose — regions designated.

Section 192.716 - Centers to establish programs for education and improved patient care.

Section 192.718 - Fellowships to be granted in clinical rheumatology — candidates, how approved — amount.

Section 192.720 - Support for rheumatology trainees — amount — approval of candidates.

Section 192.723 - Research feasibility studies to be carried out by regional centers.

Section 192.725 - Arthritis information network to be established — staff.

Section 192.727 - DMSO — definition — use for treatment of arthritis — authorized — no liability for persons prescribing, administering, dispensing, when — label requirements.

Section 192.735 - Definitions.

Section 192.737 - Data analysis and needs assessment.

Section 192.739 - Confidentiality of reports — release of reports, requirements.

Section 192.740 - No liability for furnishing required information, exception.

Section 192.742 - Promulgation of rules, authority for, consultation with council.

Section 192.744 - Department examination or treatment of individual not intended — violations, penalty.

Section 192.745 - Advisory council established — members, terms, appointment, meetings, expenses — chairman — duties.

Section 192.760 - Definitions.

Section 192.762 - Department to license materials used to perform mammography — minimum training and performance standards — rules, procedure, review.

Section 192.764 - Schedule of fees to be established — nonrefundable fees — waiver of fees — mammography fund.

Section 192.766 - Machine not registered shall not be used for mammography — department to authorize machines, when — nonrenewable temporary authorizations — application form, information required — annual inspections — withdrawal of authorization, e...

Section 192.769 - Notice to patients upon completion of a mammogram — effective date.

Section 192.895 - Covid-19 tests, no cost, when — department duties — use of federal funds — no reduction in health insurance coverage, when.

Section 192.900 - Missouri public health services fund, established, purposes.

Section 192.915 - Over-the-counter weight loss pills, education and awareness program established — strategies — rulemaking authority.

Section 192.925 - Awareness program established — focus of program — cooperation with department of social services, distribution of program information.

Section 192.926 - Committee established to assess continuation of demonstration program — duties of committee, members — recommendations — termination date.

Section 192.945 - Registration cards issued, requirements — definitions — recordkeeping — rulemaking.

Section 192.947 - Hemp extract, use of, immunity from liability, when.

Section 192.965 - Office on women's health created, duties.

Section 192.968 - Committee to advise the office on women's health created, duties.

Section 192.990 - Board established, purpose — definitions — members, duties — report — data to be provided to department — confidentiality — use of grant funds.

Section 192.1120 - Bone marrow registry, providers may inquire whether certain patients are registered — department to disseminate information.

Section 192.2000 - Division of aging created — duties — inspectors of nursing homes, training and continuing education requirements — promulgation of rules, procedure — dementia-specific training requirements established.

Section 192.2005 - Definitions.

Section 192.2010 - Shared care program established, goals — department duties.

Section 192.2015 - Shared care tax credit available, when — eligibility requirements — rulemaking authority — penalty provision.

Section 192.2020 - Area agencies for aging duties — advisory council, duties — agency records audited, when.

Section 192.2025 - Budget allotment tables provided to each area agency on aging, when — area plan submitted, when — on-site monitoring by department.

Section 192.2100 - Alzheimer's disease and related disorders respite care program — definitions.

Section 192.2105 - Respite care program for Alzheimer's purposes.

Section 192.2110 - Rules and regulations for respite care program, procedure.

Section 192.2150 - Department to use services of certain organizations, when.

Section 192.2200 - Definitions.

Section 192.2205 - License required to operate day care program — forms — documents — review — license validity period — temporary operating permit, when.

Section 192.2210 - Deficiencies, operator informed in exit interview, requirements — plan of correction — categories of standards established — inspection reports made available — notices required.

Section 192.2215 - Revocation of license, when — notification of operator.

Section 192.2220 - Exceptions to licensure requirements for adult day care centers.

Section 192.2225 - Right to enter premises for compliance inspections or to investigate complaints — failure to permit, effect.

Section 192.2230 - Fee for license or renewal, limitation.

Section 192.2235 - Adult daycare program manual — regional training sessions.

Section 192.2240 - Inspections, when — refusal to permit access, court order issued when — injunction authorized.

Section 192.2245 - License denied — suspended — revoked — hearing procedure — appeals.

Section 192.2250 - Rulemaking authority.

Section 192.2255 - Rules, authority, procedure.

Section 192.2260 - Violations, penalties.

Section 192.2265 - Inspections and plans of correction to be provided on department website, exceptions.

Section 192.2270 - Dispute resolution, department may contract with third parties — definitions — requirements — rulemaking authority.

Section 192.2275 - Cost-based uniform rate for services, budget line item.

Section 192.2300 - Definitions.

Section 192.2305 - Office of state ombudsman for long-term care facility and veterans' home residents created in department of health and senior services — purpose — powers and duties.

Section 192.2310 - Confidentiality of ombudsman's files and records, exceptions, violations, penalty.

Section 192.2315 - Immunity from liability for official duties for staff and volunteers — information furnished office, no reprisals against employees of facilities or residents, violations, penalty.

Section 192.2400 - Definitions.

Section 192.2405 - Mandatory reporters--penalty for failure to report.

Section 192.2410 - Reports, contents — department to maintain telephone for reporting.

Section 192.2415 - Investigations of reports of eligible adults, department procedures.

Section 192.2420 - Investigations of reports of eligible adults between eighteen and fifty-nine, department procedures.

Section 192.2425 - Investigation of elder abuse — report.

Section 192.2430 - Duty to report, immunity.

Section 192.2435 - Records, what confidential, what subject to disclosure — procedure — central registry to receive complaints of abuse and neglect.

Section 192.2440 - Assistance to be given.

Section 192.2445 - Procedure when abuse, neglect, or physical harm may be involved — remedies.

Section 192.2450 - Interference with delivery of services, effect — remedy.

Section 192.2455 - Recipient unable to give consent, procedure, remedy.

Section 192.2460 - Director may proceed under other law, when — legal counsel may be retained, when.

Section 192.2465 - Peace officer may act, when, how — involuntary treatment may be ordered, how, where rendered — religious beliefs to be observed.

Section 192.2470 - Discontinuance of services, when — exception.

Section 192.2475 - Report of abuse or neglect of in-home services or home health agency client, duty — penalty — contents of report — investigation, procedure — confidentiality of report — immunity — retaliation prohibited, penalty — employee disqual...

Section 192.2480 - In-home services client, misappropriation of property, report — investigation — penalty — confidentiality of report — immunity — retaliation prohibited — employee disqualification list.

Section 192.2485 - Alteration of in-home services provider agency contracts, procedure — letters of censure — staying of suspensions — appeal process.

Section 192.2490 - Employee disqualification list, notification of placement, contents — challenge of allegation, procedure — hearing, procedure — appeal — removal of name from list — list provided to whom — prohibition of employment.

Section 192.2495 - Criminal background checks of employees, required when — persons with criminal history not to be hired, when, penalty — failure to disclose, penalty — improper hirings, penalty — definitions — rules to waive hiring restrictions.

Section 192.2500 - Prohibition against disclosure of reports, exceptions — employment security provided reports upon request.

Section 192.2505 - Confidentiality of records, records disclosed, when.

Section 192.2520 - Citation of law — definitions — telehealth network for victims of sexual offenses, requirements — contracts — report, contents — fund established, use of moneys — rulemaking authority.