HB2571 Sponsored by Edward Robb
Latest Action: 04/02/2008 - Read Second Time (H)

Bill Text
HB 2571 - TAX CREDITS - Robb, Ed

Prohibits a taxpayer from carrying certain tax credits back to any of the three prior taxable years
HB2570 Sponsored by Edward Robb
Latest Action: 04/02/2008 - Read Second Time (H)

Bill Text
HB 2570 - TAX EXPENDITURE BUDGETS - Robb, Ed

Specifies that no tax credits can be issued or certified unless approved by the Budget Committee of the House of Representatives and the Senate Appropriations Committee with a specific exception
Latest Action: 04/02/2008 - Read Second Time (H)

Bill Text
HB 2574 - TAX CREDITS FOR ENERGY PRODUCERS - Scharnhorst, Dwight

Changes the laws regarding tax credits for energy producers
Latest Action: 05/08/2008 - Rules - Executive Session Completed (H)

Bill Text
HB 2556 - CHILD INITIATIVE PROGRAM - Hubbard, Rodney R.

Establishes the Child Initiative Program and authorizes a tax credit for certain taxpayers who participate in the program
HB2517 Sponsored by Theodore Hoskins
Latest Action: 04/03/2008 - Referred: Ways and Means (H)

Bill Text
HB 2517 - INCOME TAX CREDIT FOR THE ELDERLY - Hoskins, Theodore

Authorizes an income tax credit for resident taxpayers who are 65 years of age or older with an adjusted gross income of $9,570 or less
Latest Action: 04/01/2008 - Read Second Time (H)

Bill Text
HB 2521 - EARNED INCOME TAX CREDIT ACT - Oxford, Jeanette Mott

Establishes the Missouri Earned Income Tax Credit Act which authorizes an individual income tax credit equal to 20% of any earned income tax credit claimed by the taxpayer on his or her federal income tax return
HB2502 Sponsored by Jeff Roorda
Latest Action: 04/01/2008 - Read Second Time (H)

Bill Text
HB 2502 - TAX CREDITS FOR ATHLETIC TEAMS - Roorda, Jeff

Specifies that a professional athletic team will be ineligible for state income tax credits if it is a member of a league that does not ban athletes for testing positive for anabolic steroids
HB2470 Sponsored by Timothy Flook
Latest Action: 03/28/2008 - Read Second Time (H)

Bill Text
HB 2470 - ECONOMIC DEVELOPMENT PROGRAMS - Flook, Tim

Changes the laws regarding economic development and assistance including the establishment of the Community Assistance Program, the Small Business Incubators Act, and the Development Tax Credit Program
HB2458 Sponsored by Timothy W. Jones
Latest Action: 04/23/2008 - Rules - Reported Do Pass (H)

Bill Text
HB 2458 - EDUCATIONAL TAX CREDITS - Jones, Timothy W.

Establishes the Children's Education Freedom Act which authorizes a 50% tax credit for taxpayers who donate to a scholarship-granting organization under certain circumstances
HB2411 Sponsored by Michael Spreng
Latest Action: 03/13/2008 - Read Second Time (H)

Bill Text
HB 2411 - INCOME TAX CREDIT FOR RECYCLING - Spreng, Michael

Authorizes an income tax credit equal to 75% of the costs of recycling reusable waste material from construction
HB2361 Sponsored by Timothy W. Jones
Latest Action: 04/17/2008 - Public Hearing Completed (H)

Bill Text
HB 2361 - INCOME TAX CREDIT FOR PEACE OFFICERS - Jones, Timothy W.

Authorizes an individual income tax credit of $4,000 for each year in which the taxpayer is licensed and employed as a full-time peace officer
SB1274 Sponsored by Bill Stouffer
Latest Action: 03/03/2008 - Second Read and Referred S Ways & Means Committee

Bill Text
SB 1274 - The act creates an income tax credit in an amount equal to fifty percent of the amount of an eligible donation made, on or after January 1, 2009, to a qualifying mentally retarded and developmental type disability care provider. The tax credit may not be applied against withholding taxes. The tax credit is non-refundable, but may be carried forward four years. The tax credit is transferable. A provider may apply to the Department of Revenue for the tax credits. The provisions of this act shall automatically sunset six years after the effective date of the act unless reauthorized.

JASON ZAMKUS

SB1270 Sponsored by Luann Ridgeway
Latest Action: 03/27/2008 - Bill Combined w/(SCS/SBs 1234 & 1270)

Bill Text
SPECIAL NOTE: This bill has been combined with other bills. Please refer to lead bill (SB 1234) for more information
SB1262 Sponsored by Joan Bray
Latest Action: 04/10/2008 - Bill Combined w/(SCS/SBs 1181, 1100, 1262 & 1263)

Bill Text
SPECIAL NOTE: This bill has been combined with other bills. Please refer to lead bill (SB 1181) for more information
HB2293 Sponsored by Sally Faith
Latest Action: 03/13/2008 - Referred: Health Care Policy (H)

Bill Text
HB 2293 - BREAST CANCER TAX CHECKOFF - Faith, Sally A.

Creates an income tax checkoff for contributions by individuals and corporations to the Breast Cancer Awareness Trust Fund on the annual filing form
HB2290 Sponsored by Jim Lembke
Latest Action: 02/29/2008 - Read Second Time (H)

Bill Text
HB 2290 - FEDERAL ECONOMIC STIMULUS PAYMENTS - Lembke, Jim

Exempts any advance refund amount received from the federal Economic Stimulus Act of 2008 from the Missouri individual income tax
HB2274 Sponsored by Brian Munzlinger
Latest Action: 02/28/2008 - Read Second Time (H)

Bill Text
HB 2274 - ALTERNATIVE FUEL TAX INCENTIVES - Munzlinger, Brian

Changes the laws regarding tax incentives for certain alternative fuel uses and authorizes an individual income tax deduction for the purchase of a qualified hybrid vehicle
SB1234 Sponsored by Charlie Shields
Latest Action: 05/12/2008 - S Informal Calendar S Bills for Perfection--SBs 1234 & 1270-Shields, with SCS & SS#2 for SCS (pending)

Bill Text
SS/SCS/SB's 1234 & 1270 - This act creates a new type of project under the enhanced enterprise zone tax benefit act known as mega-projects. A taxpayer who establishes a mega-project within an enhanced enterprise zone will be allowed an income tax credit equal to a percentage of the taxpayer's new annual payroll for employees located at the project. In order to be approved as a mega-project, the new capitol investment must be projected to exceed three hundred million dollars and the project must be projected to create at least one thousand new jobs over a period of eight years. The new jobs created must have an average wage in excess of the county average wage and the taxpayer must offer health insurance to all new jobs and pay at least half of the premiums for such insurance. The taxpayer must provide an acceptable plan for repayment of tax credits received. Prior to final approval of a mega-project, the department and the taxpayer must enter into a binding contract which: sets out the [...]

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SB1220 Sponsored by Brad Lager
Latest Action: 04/01/2008 - Hearing Conducted S Ways & Means Committee

Bill Text
SB 1220 - This act requires all members of the General Assembly to file a financial interest statement with the Missouri Ethics Commission disclosing any state tax credits claimed on the most recent state income tax return of the member, the member's spouse, or the member's dependent child. The Department of Revenue must make information regarding state tax credits claimed by a member of the General Assembly available to the public.

The maximum upper limit and minimum base amounts, for the senior citizen property tax credit for calendar year 2008, are extended to all subsequent calendar years. The maximum award under the senior citizen property tax credit program is increased from seven hundred fifty dollars to one thousand dollars.

As of June 30, 2010, no new tax credits may be authorized under the wood energy tax credit program. The act repeals the manufacturing and recycling flexible cellulose casing tax credit and the sponsorship and mentoring tax credit.

JASON ZAMKUS

SB1204 Sponsored by Jack Goodman
Latest Action: 03/26/2008 - S Consent Calendar--SB 1204-Goodman

Bill Text
SB 1204 - The Office of Administration shall administer the Missouri Accountability Portal website to provide the public with information relating to state contracts and tax credit issuance. The Governor shall submit ordered and detailed information regarding state contracts as part of the state budget.

This act is similar to HB 975 (2007).

CHRIS HOGERTY

SB1188 Sponsored by Charlie Shields
Latest Action: 04/01/2008 - Hearing Conducted S Ways & Means Committee

Bill Text
SB 1188 - This act modifies provisions of law which authorize a tax credit for qualified research expenses. The tax credit is limited to research expenses incurred in the research and development of agricultural biotechnology, plant genomic products, and prescription pharmaceuticals consumed by humans or animals. The act modifies the time-line for application and issuance of tax credits under the program. Under current law, no qualified research expense tax credits may be approved, awarded or issued after January 1, 2005. This act removes the prohibition on approval and issuance of tax credits and increases the annual tax credit cap from nine million seven hundred thousand to ten million dollars. In the event the amount of claims for tax credits exceed the annual cap, the act provides a method for pro rating issuance of tax credits.

JASON ZAMKUS

HB2260 Sponsored by Charlie Shields
Latest Action: 05/06/2008 - Second Read and Referred S Ways & Means Committee

Bill Text
HB 2260 - QUALIFIED RESEARCH EXPENSES CREDIT - Storch, Rachel

Re-authorizes the tax credits for qualified research expenses, establishes the annual cap at $10 million, limits the qualified research activities, and requires that the credits be issued
HB2259 Sponsored by Ellen Brandom
Latest Action: 04/16/2008 - Voted Do Pass (H)

Bill Text
HB 2259 - CREDIT FOR SENIOR CENTER DONATIONS - Brandom, Ellen

Authorizes an income tax credit for food or cash donations to senior citizen services centers
HB2249 Sponsored by Robert F. Onder
Latest Action: 04/10/2008 - Referred: Special Committee on Small Business (H)

Bill Text
HB 2249 - CREDIT FOR QUALIFIED RESEARCH COSTS - Onder, Bob

Authorizes a tax credit for qualified research costs paid by a qualified Missouri business
HB2215 Sponsored by Timothy Flook
Latest Action: 04/16/2008 - Public Hearing Completed (H)

Bill Text
HB 2215 - QUALITY JOBS PROGRAM - Flook, Tim

Increases the annual cap on the amount of tax credits the Department of Economic Development may issue for the Quality Jobs Program from $40 million to $60 million
SB1166 Sponsored by Tom Dempsey
Latest Action: 03/04/2008 - Hearing Conducted S Health and Mental Health Committee

Bill Text
SB 1166 - This act provides that annual cost of living percentage increases for contracted community providers with the Department of Mental Health shall be no less than the annual percentage pay increase for Department of Mental Health state employees.

ADRIANE CROUSE

HB2187 Sponsored by Beth Low
Latest Action: 02/19/2008 - Read Second Time (H)

Bill Text
HB 2187 - INCOME TAX CREDIT FOR POLL WORKERS - Low, Beth

Authorizes an income tax credit for service as a poll worker
HB2136 Sponsored by Bob Dixon
Latest Action: 04/23/2008 - Public Hearing Completed (H)

Bill Text
HB 2136 - PUBLIC SCHOOL FOUNDATION DONATIONS - Dixon, Bob

Authorizes an income tax credit for certain donations to public school foundations
HB2156 Sponsored by Jason Grill
Latest Action: 04/16/2008 - Taken Up for Perfection (H)

Bill Text
HB 2156 - TAX CREDIT FOR STAY-AT-HOME PARENTS - Grill, Jason

Authorizes the Motherhood/Fatherhood Stay-at-Home tax credit for certain parents who stay at home to provide care for a child up to 24 months of age
HB2167 Sponsored by Jason Grill
Latest Action: 03/06/2008 - Public Hearing Completed (H)

Bill Text
HB 2167 - PROMOTING MISSOURI FOOD PRODUCTS ACT - Grill, Jason

Establishes the Promoting Missouri Food Products Act and authorizes a tax credit for certain purchasers of Missouri food products
SB1117 Sponsored by Jeff Smith
Latest Action: 04/10/2008 - SCS Voted Do Pass S Commerce, Energy and the Environment Committee - (3110S.10C)

Bill Text
SCS/SB 1117 - This act creates the "Show Me Green Sales Tax Holiday." For 2009 and every year thereafter, during the seven day period beginning on April 19th and ending April 25th, the first $1,500 paid per appliance for an Energy Star certified appliance will be exempt from state sales tax. Political subdivisions may opt in to the sales tax holiday at their choosing.

The provisions of the act shall expire August 28, 2012.

ERIKA JAQUES

HB2058 Sponsored by Harry Kennedy
Latest Action: 05/12/2008 - Hearing Scheduled S Governmental Accountability & Fiscal Oversight Committee

Bill Text
HB 2058 - BUSINESS DEVELOPMENT TAX INCENTIVES - Pearce, David

Changes the laws regarding tax incentives for business development
HB1981 Sponsored by Michael Spreng
Latest Action: 04/16/2008 - Second Read/Referred: Ways and Means (S)

Bill Text
HB 1981 - TAX CREDIT FOR CERTAIN VEHICLES - Spreng, Michael

Authorizes a tax credit equal to 100% of the state sales tax paid on any motor vehicle assembled and purchased in Missouri
Latest Action: 04/16/2008 - Rules - Executive Session Completed (H)

Bill Text
HB 1974 - PUBLIC-PRIVATE PARTNERSHIPS - Schlottach, Charles

Changes the laws regarding the Missouri Public-Private Partnerships Transportation Act and authorizes a sales and use tax exemption on sales and purchases of certain items used in public-private projects
HB1892 Sponsored by Jason R. Holsman
Latest Action: 04/08/2008 - Public Hearing Scheduled, Bill not Heard (H)

Bill Text
HB 1892 - ALTERNATIVE ENERGY TAX DEDUCTION - Holsman, Jason R.

Allows taxpayers who use specified types of fuel cell or solar energy to generate electricity for their residences to claim a tax deduction
HB1882 Sponsored by Will Kraus
Latest Action: 03/05/2008 - HCS Reported Do Pass (H)

Bill Text
HB 1882 - CREDIT FOR MILITARY BENEFITS - Kraus, Will

Authorizes an individual income tax credit for military retirement benefits
Latest Action: 03/13/2008 - Taken Up for Perfection (H)

Bill Text
HB 1886 - SPECIAL NEEDS SCHOLARSHIP TAX CREDIT - Scharnhorst, Dwight

Establishes Bryce's Law which authorizes a tax credit for individuals who donate to a scholarship-granting organization if the donation is not claimed on their federal income tax return
SB1028 Sponsored by Jolie Justus
Latest Action: 03/03/2008 - Hearing Conducted S Ways & Means Committee

Bill Text
SB 1028 - This act requires the administering agency of any tax credit program now, or hereafter, authorized under Missouri law to report to the State Auditor: the name and address of the applicant; the amount of tax credits issued to such applicant; and the program under which the tax credit is authorized. The Department of Revenue is required to provide similar information to the State Auditor regarding taxpayers upon the redemption of state tax credits. The information provided to the State Auditor will be made available for public inspection on the Auditor's website.

JASON ZAMKUS

HB1810 Sponsored by Shannon Cooper
Latest Action: 02/20/2008 - Public Hearing Completed (H)

Bill Text
HB 1810 - TAXATION - Cooper, Shannon

Changes the laws regarding sales and use, property, and motor fuel taxes
HB1757 Sponsored by Cynthia Davis
Latest Action: 01/30/2008 - Public Hearing Completed (H)

Bill Text
HB 1757 - ILLEGAL ALIENS - Davis, Cynthia L.

Requires any employer convicted of hiring illegal aliens to repay double the value of any state-administered or subsidized tax credit, tax abatement, or loan
HB1714 Sponsored by Charlie Norr
Latest Action: 02/28/2008 - Referred: Ways and Means (H)

Bill Text
HB 1714 - CREDIT FOR NATURAL DISASTER LOSSES - Norr, Charlie

Authorizes an income tax credit for costs of repairs or losses incurred in a federally and state-declared natural disaster area
HB1743 Sponsored by Gary Dusenberg
Latest Action: 01/22/2008 - Read Second Time (H)

Bill Text
HB 1743 - INCOME TAX CREDIT - Dusenberg, Gary

Clarifies that the surviving spouse of a public safety officer can claim an income tax credit for the real property taxes paid for each year he or she remains unmarried beginning when the spouse dies
HB1699 Sponsored by Jay Wasson
Latest Action: 04/16/2008 - Public Hearing Scheduled, Bill not Heard (H)

Bill Text
HB 1699 - IDLE REDUCING TECHNOLOGY TAX CREDIT - Wasson, Jay

Authorizes an income tax credit for up to 50% of the cost to purchase and install idle reduction technology on a class 8 truck
HB1674 Sponsored by Shannon Cooper
Latest Action: 03/11/2008 - Executive Session Completed (H)

Bill Text
HB 1674 - FINANCIAL DISCLOSURES - Cooper, Shannon

Requires all members of the General Assembly to file a financial interest statement showing whether any state tax credits were claimed on the most recent tax return of the member or the member's family
HB1668 Sponsored by Don Ruzicka
Latest Action: 02/13/2008 - HCS Reported Do Pass (H)

Bill Text
HB 1668 - TAX CREDIT FOR STORM SHELTERS - Ruzicka, Don

Authorizes an income tax credit for 50% of the cost of the construction of a storm shelter or $2,000, whichever is less
HB1590 Sponsored by Brian Munzlinger
Latest Action: 04/02/2008 - Rules - Executive Session Completed (H)

Bill Text
HB 1590 - AGRICULTURAL INCENTIVES AND PROGRAMS - Munzlinger, Brian

Changes the laws regarding the administration of agricultural incentives and programs
HB1595 Sponsored by Rob Mayer
Latest Action: 05/12/2008 - S Formal Calendar H Bills for Third Reading--HCS for HBs 1595 & 1668 (Mayer) (In Fiscal Oversight)

Bill Text
HB 1595 - TAX CREDIT FOR STORM SHELTERS - Swinger, Terry

Authorizes an income tax credit for 50% of the cost of the construction of a storm shelter or $2,000, whichever is less
HB1554 Sponsored by Leonard Hughes
Latest Action: 04/09/2008 - Executive Session Completed (H)

Bill Text
HB 1554 - CREDIT FOR SPECIAL NEEDS EDUCATION - Hughes, Leonard

Authorizes an income tax credit for contributions to nonprofit special needs education support organizations
HB1562 Sponsored by Paul LeVota
Latest Action: 04/07/2008 - Rules - Executive Session Completed (H)

Bill Text
HB 1562 - TAX CREDIT FOR MILITARY COMPENSATION - LeVota, Paul

Authorizes a tax credit to a taxpayer for 100% of the salary and benefits paid to an employee while on active military duty
SB898 Sponsored by Dan Clemens
Latest Action: 05/12/2008 - S Formal Calendar S Bills for Third Reading--SS for SCS for SB 898-Clemens (In Fiscal Oversight)

Bill Text
SS/SCS/SB 898 - This act modifies provisions pertaining to the administration of agriculture incentives and programs. SECTIONS 32.057 and 105.485 - State Tax Credit ReportingThis act requires all members of the General Assembly to file a financial interest statement with the Missouri Ethics Commission disclosing any state tax credits claimed on the most recent state income tax return of the member, the member's spouse, or the member's dependent child. The Department of Revenue must make information regarding state tax credits claimed by a member of the General Assembly available to the public. SECTION 135.633 - Tax Credit for Odor AbatementThis act creates a tax credit for agricultural odor abatement activities. The tax credit shall be equal to either the lesser of $25,000 or 50% of the eligible expenses incurred by a Class IC or smaller concentrated animal feeding operation to implement certain odor abatement best management practices. The cumulative amount of tax credits issued [...]

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SB879 Sponsored by Dan Clemens
Latest Action: 01/15/2008 - Second Read and Referred S Agriculture, Conservation, Parks & Natural Resources Committee

Bill Text
SB 879 - This act increases from $6 million to $12 million the aggregate amount of tax credits that may be issued per fiscal year for the Agricultural Product Utilization Contributor tax credit and the New Generation Cooperative Incentive tax credit.

The Missouri Agricultural and Small Business Development Authority is allowed to issue up to $1 million in Agricultural Product Utilization tax credits in any fiscal year to individuals contributing cash funds to the Authority. The Authority may issue additional Agricultural Product Utilization tax credits in circumstances as described in the act.

Currently, both tax credit programs are scheduled to expire on December 31, 2010. The act extends the expiration date until December 31, 2016.

This act is similar to SB 489 (2007) and HB 346 (2007).

ERIKA JAQUES

Latest Action: 01/24/2008 - Referred: Special Committee on Immigration (H)

Bill Text
HB 1434 - EMPLOYMENT OF ILLEGAL ALIENS - Wildberger, Edward

Requires individuals or businesses convicted of knowingly accepting any state-administered or subsidized tax credit, tax abatement, or loan while employing illegal aliens to repay the amount to the state
HB1425 Sponsored by Brian Munzlinger
Latest Action: 04/17/2008 - Rules - Executive Session Completed (H)

Bill Text
HB 1425 - AGRICULTURAL TAX CREDITS - Munzlinger, Brian

Increases the cap on the aggregate of certain agricultural tax credits and extends the expiration date for the Missouri Agricultural and Small Business Development Authority to issue tax credits
HJR50 Sponsored by Gary Dusenberg
Latest Action: 02/14/2008 - Referred: Transportation (H)

Bill Text
HJR 50 - DIRECTOR OF TRANSPORTATION - Dusenberg, Gary

Proposes a constitutional amendment replacing the Highways and Transportation Commission with a Director of Transportation
HB1390 Sponsored by Tom Loehner
Latest Action: 01/10/2008 - Read Second Time (H)

Bill Text
HB 1390 - FAMILY FARM LIVESTOCK LOAN PROGRAM - Loehner, Tom

Increases the maximum amount of tax credits that can be annually authorized to eligible lenders participating in the Farmily Farm Livestock Loan Program
HB1367 Sponsored by Marilyn Ruestman
Latest Action: 03/03/2008 - Executive Session Completed (H)

Bill Text
HB 1367 - VOLUNTEER FIREFIGHTER TAX CREDIT - Ruestman, Marilyn

Authorizes an income tax credit for certain volunteer firefighters
SB718 Sponsored by Harry Kennedy
Latest Action: 05/07/2008 - Rules - Hearing Conducted

Bill Text
HCS/SS/SCS/SB 718 - This act increases the amount of tax credits which may be issued in any fiscal year, under the Neighborhood Assistance Act, for economic development projects from four million dollars to six million dollars. Currently, any community improvement district (CID)in St. Louis City which is also in a special business district cannot levy a CID sales tax unless special assessments imposed on real property or businesses within the special business district are repealed. The act allows CIDS to exist in special business districts within the City of St. Louis and excludes sales by public utilities and providers of communications, cable, or video services from CID sales tax. An existing headquarters may receive tax credits for new or expanded business facilities for expansions done before January 1, 2018. At least five hundred new employees and at least twenty million dollars in new investment must be attributed to the expansion. Buildings on multiple, non-contiguous property [...]

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SB735 Sponsored by Matt Bartle
Latest Action: 01/10/2008 - Second Read and Referred S Ways & Means Committee

Bill Text
SB 735 - This act requires the Joint Committee on Tax Policy to review all state tax credit programs which are not currently subject to a sunset. The joint committee is required to report its findings to the general assembly. Effective December 31, 2013, no tax credits, authorized under programs which are not subject to a sunset, may be issued unless the general assembly adopts a concurrent resolution approving and re-authorizing such tax credit program after it has been reviewed by the joint committee, or a general law is enacted modifying provisions of such tax credit program. Any tax credit program re-authorized in accordance with this act will be deemed a new program and thus subject to a six year sunset provision.

JASON ZAMKUS

SB772 Sponsored by Ryan McKenna
Latest Action: 01/10/2008 - Second Read and Referred S Commerce, Energy and the Environment Committee

Bill Text
SB 772 - This act creates a tax credit for expenses incurred in recycling construction waste. The credit shall be equal to 75% of the expenses incurred for recycling the construction waste. The tax credit is non-refundable and non-transferrable but may be carried forward up to three subsequent tax years. The Department of Natural Resources shall administer the tax credit program and shall maintain a list of all taxpayers eligible for the tax credit. The total amount of tax credits issued in any year shall not exceed $1,000,000 and the tax credit program shall sunset after 6 years.

This act also directs the Department of Natural Resources to establish and administer a state-funded grant program for construction and demolition waste reduction.

This act is identical to SCS/SB 220 (2007) and similar to HB 707 (2007).

ERIKA JAQUES

SB717 Sponsored by Harry Kennedy
Latest Action: 05/12/2008 - S Informal Calendar S Bills for Perfection--SB 717-Kennedy and Shields

Bill Text
SB 717 - This act increases the amount of tax credits available for taxpayers who modify their home to be accessible for disabled people who reside with such taxpayer. Under current law, up to one hundred thousand dollars in tax credits remaining unused under the rebuilding communities tax credit program are allocated for use by taxpayers who modify their homes for disabled persons residing with such taxpayers. This act increases the amount of available tax credits by allocating all unused tax credits under the rebuilding communities tax credit program for use by taxpayers who modify their homes for disabled persons residing with such taxpayers. The rebuilding communities tax credit program is capped at ten million dollars annually.

JASON ZAMKUS