Missouri Revised Statutes
Chapter 32 - Department of Revenue
Section 32.117 - Homelessness assistance projects — business firms proposing to provide, approval required — location of project requirements — tax credit, amount.

Effective - 01 Oct 1990
32.117. Homelessness assistance projects — business firms proposing to provide, approval required — location of project requirements — tax credit, amount. — 1. Any business firm which engages in the activity of providing a homeless assistance project for low-income persons in the state of Missouri shall receive a tax credit as provided in section 32.115, if the division of community development within the department of economic development annually approves the proposal of the business firm. The proposal shall only be approved if the project is located in a city with a population of four hundred thousand or more inhabitants which is located in more than one county and which serves a mix of rural and urban counties.
2. For purposes of this section "low-income persons" shall mean families or persons with incomes of fifty percent or less of median income adjusted for family size as allowed by the Department of Housing and Urban Development (HUD) under section 8.
3. The purpose of a homeless assistance project shall be to serve low-income families or persons who are experiencing economic crisis caused by one or more of the following:
(1) Loss of employment;
(2) Medical disability or emergency;
(3) Loss or delay of some form of public assistance benefits;
(4) Natural disaster;
(5) Substantial change in household composition;
(6) Victimization by criminal activity;
(7) Illegal action by a landlord;
(8) Displacement by government or private action; or
(9) Some other condition which constitutes a hardship.
4. The amount of the tax credit shall not exceed fifty-five percent of the value of the proposal benefits, which shall include one or more of the following types of benefits to low-income persons in order to be eligible:
(1) Payment of rent or mortgage for not more than three months during any twelve-month period;
(2) Payment to a landlord of a rent deposit or a security deposit for not more than two months during any twelve-month period;
(3) Case management services which shall include support services such as child care, education resource assistance, job resource assistance, counseling, and resource and referral;
(4) Outreach services to low-income persons to prevent homelessness;
(5) Transitional housing facilities with support services.
5. The homeless assistance program shall give priority to the following types of low-income families or individuals:
(1) Families with minor children who are in imminent danger of removal from the family because of a lack of suitable housing accommodation;
(2) Single parent household;
(3) Other households with children;
(4) Households with a disabled household member or a household member who is at least sixty-five years of age;
(5) All other households.
6. The organization implementing a homeless assistance program pursuant to this section shall make annual reports identifying the goal of the program, the number of recipients served, the type of services rendered, and moneys expended to provide the program. The program report shall be submitted to the governor, speaker of the house of representatives and the president pro tem of the senate. These reports shall also be available to the general public upon request.
7. For each of the fiscal years beginning on July 1, 1991, and July 1, 1992, one million dollars in tax credits may be allowed to be used for the homeless assistance pilot project, pursuant to this section.
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(L. 1990 H.B. 960)
Effective 10-01-90

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Structure Missouri Revised Statutes

Missouri Revised Statutes

Title IV - Executive Branch

Chapter 32 - Department of Revenue

Section 32.010 - Director appointed, how.

Section 32.028 - Department created — powers, duties.

Section 32.029 - Paperless documents and forms act — department to make documents and forms available electronically — limitations.

Section 32.030 - Oath of office and bond of director.

Section 32.040 - Headquarters in Jefferson City — branch offices.

Section 32.042 - Director of revenue may be served, how — proof of service.

Section 32.050 - Powers and duties of director.

Section 32.052 - Employers failing to pay withholding taxes, sales or use taxes — director's duty to notify — procedure to pay, deposit to be made to special fund — continued failure to comply deemed intent to defraud.

Section 32.053 - Policy change by department effecting particular class of person to be applied prospectively.

Section 32.055 - Sale of motor vehicle registration lists and personal information prohibited, may be disclosed to whom.

Section 32.056 - Confidentiality of motor vehicle or driver registration records of county, state or federal parole officers, federal pretrial officers, or members of the state or federal judiciary.

Section 32.057 - Confidentiality of tax returns and department records — exceptions — penalty for violation.

Section 32.059 - Contracts prohibiting agents from employing lobbyists not binding and prohibited.

Section 32.060 - Annual report, contents.

Section 32.063 - Credit cards may be accepted by department for payment of taxes and fees — director may establish fee for use.

Section 32.065 - Interest rates for certain taxes, director to set, when, how — failure of director to set rates, rates to be used.

Section 32.067 - Department of revenue information fund created — purpose — deposit.

Section 32.068 - Annual rate of interest to be calculated, director of revenue to apply rate, when.

Section 32.069 - Interest allowed and paid on refund or overpayment of interest paid in excess of annual interest rate.

Section 32.075 - Audit of tax records by political subdivisions — costs — joint audits, when — taxpayer's audit limitation.

Section 32.080 - Reproduction of drivers' licenses, tax reports, returns and related documents by department — destruction of originals permitted when — electronic filings, issuances or renewals authorized — confidentiality — admissibility — period o...

Section 32.085 - Local sales taxes, collection of — definitions.

Section 32.087 - Local sales taxes, procedures and duties of director of revenue, generally — effective date of tax — duty of retailers and director of revenue — exemptions — discounts allowed — penalties — motor vehicle and boat sales, mobile teleco...

Section 32.088 - Task force on local taxation of certain motorized vehicles established, members, goals, duties, report, expiration date.

Section 32.090 - Department to keep copies of records — records to be made available to public, when — disclosure of personal information, when.

Section 32.091 - Definitions — disclosure of individual motor vehicle records, when — certain disclosures prohibited without express consent — disclosure pursuant to United States law — disclosure for purposes of public safety — certain information n...

Section 32.095 - Motor vehicle dealer to act as agent of department, purpose — rulemaking authority.

Section 32.096 - Electronic release of liens filed electronically — rulemaking authority.

Section 32.100 - Short title.

Section 32.105 - Definitions.

Section 32.110 - Firms providing neighborhood assistance to receive tax credits.

Section 32.111 - Affordable housing assistance activities and affordable housing units, market rate housing in distressed communities, or workfare renovation projects, business firms proposing to provide, procedure for approval and tax credit — restr...

Section 32.112 - Tax credit for businesses making contribution to neighborhood organization — proposal required, content — rules authorized — approval or disapproval by commission to be filed — approval to contain maximum tax credit allowed.

Section 32.115 - Tax credits authorized, order in which applied — amount allowed annually, exceeded when — upper limit set — carry-over permitted, enforceability — credit limit for amount contributed, carry-over, total amount of credit allowed.

Section 32.117 - Homelessness assistance projects — business firms proposing to provide, approval required — location of project requirements — tax credit, amount.

Section 32.120 - Director's decisions to be in writing — director to determine amount of credit.

Section 32.125 - Rules and regulations, promulgation, procedures.

Section 32.200 - Multistate tax compact.

Section 32.205 - Article VIII adopted in this state.

Section 32.210 - Compact to apply to all state and local taxes.

Section 32.220 - Governor to appoint member to commission.

Section 32.230 - Alternate may represent member on commission — how selected.

Section 32.240 - Governor to appoint three representatives of subdivisions — to consult with commission member.

Section 32.300 - Internet motor vehicle license renewal system for certain counties — remote driver's license renewal system, requirements — highway sign recognition test and vision test not required, when.

Section 32.310 - Political subdivision sales and use tax information, mapping feature on website — requirements — change of boundaries, notice required.

Section 32.315 - Sales and use tax levies, department to issue annual report — contents.

Section 32.375 - Dispute over collection or remittance of sales or use tax — abatement allowed, when — administrative review.

Section 32.378 - Compromise of taxes, interest, penalties, or additions to the tax, when — taxpayer agreements and duties — statute of limitations if compromise agreed upon — director's duties — rulemaking authority.

Section 32.381 - Detrimental reliance by taxpayer, effect of.

Section 32.383 - Tax amnesty period established, when — procedure — ineligibility for future tax amnesty, time period — expiration date.

Section 32.385 - Offset of indebtedness agreements with the federal government — definitions — director's powers — certification, contents — federal official's powers — refunds — reciprocal agreements.

Section 32.400 - Department may use electronic means to notify persons regarding licensing and tax collection, requirements.