Missouri Revised Statutes
Chapter 135
Tax Relief
←135.035
Section 135.090.1
135.095→
August 28, 2015
Income tax credit for surviving spouses of public safety officers--sunset provision.
135.090. 1. As used in this section, the following terms mean:
(1) "Homestead", the dwelling in Missouri owned by the surviving
spouse and not exceeding five acres of land surrounding it as is reasonably
necessary for use of the dwelling as a home. As used in this section,
"homestead" shall not include any dwelling which is occupied by more than
two families;
(2) "Public safety officer", any firefighter, police officer, capitol
police officer, parole officer, probation officer, correctional employee,
water patrol officer, park ranger, conservation officer, commercial motor
enforcement officer, emergency medical technician, first responder, or
highway patrolman employed by the state of Missouri or a political
subdivision thereof who is killed in the line of duty, unless the death was
the result of the officer's own misconduct or abuse of alcohol or drugs;
(3) "Surviving spouse", a spouse, who has not remarried, of a public
safety officer.
2. For all tax years beginning on or after January 1, 2008, a
surviving spouse shall be allowed a credit against the tax otherwise due
under chapter 143, excluding withholding tax imposed by sections 143.191 to
143.265, in an amount equal to the total amount of the property taxes on
the surviving spouse's homestead paid during the tax year for which the
credit is claimed. A surviving spouse may claim the credit authorized
under this section for each tax year beginning the year of death of the
public safety officer spouse until the tax year in which the surviving
spouse remarries. No credit shall be allowed for the tax year in which the
surviving spouse remarries. If the amount allowable as a credit exceeds
the income tax reduced by other credits, then the excess shall be
considered an overpayment of the income tax.
3. The department of revenue shall promulgate rules to implement the
provisions of this section.
4. Any rule or portion of a rule, as that term is defined in section
536.010, that is created under the authority delegated in this section
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. 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, 2007, shall be invalid and void.
5. Pursuant to section 23.253 of the Missouri sunset act:
(1) The program authorized under this section shall expire on
December 31, 2019, unless reauthorized by the general assembly; and
(2) This section shall terminate on September first of the calendar
year immediately following the calendar year in which the program
authorized under this section is sunset; and
(3) The provisions of this subsection shall not be construed to limit
or in any way impair the department's ability to redeem tax credits
authorized on or before the date the program authorized under this section
expires or a taxpayer's ability to redeem such tax credits.
(L. 2007 S.B. 30, A.L. 2008 S.B. 979, A.L. 2013 S.B. 20, 15 & 19)
Effective 3-29-13
Sunset date 12-31-19
Termination date 9-01-20
2008
2007
2008
135.090. 1. As used in this section, the following terms mean:
(1) "Homestead", the dwelling in Missouri owned by the surviving spouse
and not exceeding five acres of land surrounding it as is reasonably
necessary for use of the dwelling as a home. As used in this section,
"homestead" shall not include any dwelling which is occupied by more than two
families;
(2) "Public safety officer", any firefighter, police officer, capitol
police officer, parole officer, probation officer, correctional employee,
water patrol officer, park ranger, conservation officer, commercial motor
enforcement officer, emergency medical technician, first responder, or
highway patrolman employed by the state of Missouri or a political
subdivision thereof who is killed in the line of duty, unless the death was
the result of the officer's own misconduct or abuse of alcohol or drugs;
(3) "Surviving spouse", a spouse, who has not remarried, of a public
safety officer.
2. For all tax years beginning on or after January 1, 2008, a surviving
spouse shall be allowed a credit against the tax otherwise due under chapter
143, excluding withholding tax imposed by sections 143.191 to 143.265, in an
amount equal to the total amount of the property taxes on the surviving
spouse's homestead paid during the tax year for which the credit is claimed.
A surviving spouse may claim the credit authorized under this section for
each tax year beginning the year of death of the public safety officer spouse
until the tax year in which the surviving spouse remarries. No credit shall
be allowed for the tax year in which the surviving spouse remarries. If the
amount allowable as a credit exceeds the income tax reduced by other credits,
then the excess shall be considered an overpayment of the income tax.
3. The department of revenue shall promulgate rules to implement the
provisions of this section.
4. Any rule or portion of a rule, as that term is defined in section
536.010, that is created under the authority delegated in this section 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. 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, 2007, shall be invalid and void.
5. Pursuant to section 23.253 of the Missouri sunset act:
(1) The provisions of the new program authorized under this section
shall automatically sunset six years after August 28, 2007, unless
reauthorized by an act of the general assembly; and
(2) If such program is reauthorized, the program authorized under this
section shall automatically sunset twelve years after the effective date of
the reauthorization of this section; and
(3) This section shall terminate on September first of the calendar year
immediately following the calendar year in which the program authorized under
this section is sunset.
2007
135.090. 1. As used in this section, the following terms mean:
(1) "Homestead", the dwelling in Missouri owned by the surviving
spouse and not exceeding five acres of land surrounding it as is reasonably
necessary for use of the dwelling as a home. As used in this section,
"homestead" shall not include any dwelling which is occupied by more than
two families;
(2) "Public safety officer", any firefighter, police officer, capitol
police officer, parole officer, probation officer, correctional employee,
water patrol officer, park ranger, conservation officer, commercial motor
enforcement officer, emergency medical technician, first responder, or
highway patrolman employed by the state of Missouri or a political
subdivision thereof who is killed in the line of duty, unless the death was
the result of the officer's own misconduct or abuse of alcohol or drugs;
(3) "Surviving spouse", a spouse, who has not remarried, of a public
safety officer.
2. For all tax years beginning on or after January 1, 2008, a
surviving spouse shall be allowed a credit against the tax otherwise due
under chapter 143, RSMo, excluding withholding tax imposed by sections
143.191 to 143.265, RSMo, in an amount equal to the total amount of the
property taxes on the surviving spouse's homestead paid during the tax year
for which the credit is claimed. If the amount allowable as a credit
exceeds the income tax reduced by other credits, then the excess shall be
considered an overpayment of the income tax.
3. The department of revenue shall promulgate rules to implement the
provisions of this section.
4. Any rule or portion of a rule, as that term is defined in section
536.010, RSMo, that is created under the authority delegated in this
section shall become effective only if it complies with and is subject to
all of the provisions of chapter 536, RSMo, and, if applicable, section
536.028, RSMo. This section and chapter 536, RSMo, are nonseverable and if
any 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 a
rule are subsequently held unconstitutional, then the grant of rulemaking
authority and any rule proposed or adopted after August 28, 2007, shall be
invalid and void.
5. Pursuant to section 23.253, RSMo, of the Missouri sunset act:
(1) The provisions of the new program authorized under this section
shall automatically sunset six years after August 28, 2007, unless
reauthorized by an act of the general assembly; and
(2) If such program is reauthorized, the program authorized under
this section shall automatically sunset twelve years after the effective
date of the reauthorization of this section; and
(3) This section shall terminate on September first of the calendar
year immediately following the calendar year in which the program
authorized under this section is sunset.
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