LAND SURVEYS

This act modifies definitions relating to conducting land surveys. The definition of "corners of the United States public land survey" is modified by adding the "center of section". The definition of "obliterated, decayed or destroyed corner" by changing the phrase "an existent corner" to "a position". The definition of "double proportionate measurement" is modified by repealing a description of the procedure used to relate the intersection of meridional and latitudinal lines to the measurement between four known corners.

This act repeals methods of reestablishing lost standard corners and lost section and quarter-section corners and replaces such methods with the single proportionate method.

This act also provides that the proportional position shall be offset, if necessary, in a cardinal direction to the true line defined by the nearest adjacent corners on opposite sides of the quarter-section corner to be established. (Sections 60.301 to 60.345)

These provisions are identical to provisions in CCS/SS/SCS/HCS/HB 1720 (2022), SCS/SB 705 (2022), and SCS/SB 750 (2022).

WOOD ENERGY TAX CREDIT

A tax credit for the production of certain wood-energy processed wood products expired on June 30, 2020. This act extends the tax credit until June 30, 2028. (Section 135.305)

This provision is substantially similar to SB 14 (2022 1st Extraordinary Session), SB 677 (2022), HB 1862 (2022), SB 127 (2021), HB 393 (2021), SB 674 (2020), and HB 2274 (2020), and to a provision in SB 644 (2022), SCS/SB 705 (2022), SCS/SB 750 (2022), SB 986 (2022), SS/SCS/SB 354 (2021), HCS/HB 601 (2021), HCS/HB 693 (2021), SS/SCS/HB 948 (2021), HCS/SS/SCS/SB 570 (2020), HCS/SCS/SB 616 (2020), HCS/SS#2/SB 704 (2020), and SB 454 (2019).

MEAT PROCESSING FACILITIES TAX CREDIT

The Meat Processing Facility Investment Tax Credit for the expansion or modernization of meat processing facilities expired on December 31, 2021. This act extends such tax credit until December 31, 2028.

This act also modifies the definition of "taxpayer" to require that a taxpayer shall own a meat processing facility located in this state and employs a combined total of fewer than 500 individuals in all meat processing facilities owned by the individual in the United States.

Current law limits the total amount of tax credits that may be authorized in a calendar for the Meat Processing Facilities tax credit and the Qualified Beef tax credit to $2 million. This act allows $2 million in tax credits for the Meat Processing Facilities tax credit without regard for the amount of Qualified Beef tax credits issued. (Section 135.686)

This provision is substantially similar to HB 2126 (2022), SB 355 (2021), and to a provision in CCS/SS/SCS/HCS/HB 1720 (2022), SCS/SB 705 (2022), SCS/SB 750 (2022), SB 986 (2022), SB 644 (2022), SS/SCS/SB 354 (2021), HCS/HB 601 (2021), SS/SCS/HB 948 (2021), and HCS/HB 1095 (2021).

ETHANOL FUEL TAX CREDIT

For all tax years beginning on or after January 1, 2023, this act authorizes a tax credit for retail dealers selling higher ethanol blend at the retail dealer's service station and distributors selling higher ethanol blend directly to the final user located in this state, as such terms are defined in the act. The credit shall be equal to five cents per gallon of higher ethanol blend sold and dispensed through metered pumps at the service station during the tax year. The tax credit shall be nontransferable and nonrefundable. The total amount of tax credits authorized under the act in a given fiscal year shall not exceed $5 million.

This act shall sunset on December 31, 2028, unless reauthorized by the General Assembly. (Section 135.755)

This provision is substantially similar to SB 707 (2022), HCS/HB 1695 (2022), and SCS/SB 140 (2021), and to a provision in CCS/SS/SCS/HCS/HB 1720 (2022), SCS/SB 705 (2022), SCS/SB 750 (2022), SS/SCS/SB 354 (2021), SS/SCS/HB 948 (2021), HCS/SS/SCS/SB 4 (2021), and HCS/HB 601 (2021).

BIODIESEL RETAIL SALE TAX CREDIT

For all tax years beginning on or after January 1, 2023, this act authorizes a tax credit for retail dealers selling biodiesel blend at the retail dealer's service station and distributors selling biodiesel blend directly to the final user located in this state, as such terms are defined in the act. The credit shall be equal to two cents per gallon of biodiesel blend of between 5-10%, and five cents per gallon of biodiesel blend of between 10-20% sold and dispensed at the service station during the tax year.

Tax credits authorized by the act shall not be transferable but shall be refundable. The total amount of tax credits authorized under the act in a given fiscal year shall not exceed $16 million. If the amount of tax credits claimed during the fiscal year exceed such amount, the tax credits shall be equally apportioned among the retail dealers claiming the credit by April 15 of such year.

This provision shall sunset on December 31, 2028, unless reauthorized by the General Assembly. (Section 135.775)

This provision is substantially similar to a provision in CCS/SS/SCS/HCS/HB 1720 (2022), SCS/SB 705 (2022), SCS/SB 750 (2022), SB 805 (2022), HCS/HB 1875 (2022), and CCS/SB 37 (2021), and is similar to a provision contained in SS/SCS/SB 354 (2021).

BIODIESEL PRODUCTION TAX CREDIT

For all tax years beginning on or after January 1, 2023, this act authorizes a tax credit for Missouri biodiesel producers in the amount of two cents per gallon of biodiesel fuel produced by such producer. To qualify for a tax credit, a biodiesel producer shall be a facility that produces biodiesel fuel, is registered with the U.S. Environmental Protection Agency as required by federal law, has begun construction or has been selling biodiesel fuel on or before the effective date of this act.

Tax credits authorized by the act shall not be transferable but shall be refundable. The total amount of tax credits authorized under the act in a given fiscal year shall not exceed $4 million. If the amount of tax credits claimed during the fiscal year exceed such amount, the tax credits shall be equally apportioned among the biodiesel producers claiming the credit by April 15 of such year.

This provision shall sunset on December 31, 2028, unless reauthorized by the General Assembly. (Section 135.778)

This provision is substantially similar to a provision in CCS/SS/SCS/HCS/HB 1720 (2022), SCS/SB 705 (2022), SCS/SB 750 (2022), SB 805 (2022) and HCS/HB 1875 (2022).

URBAN FARMS TAX CREDIT

For all tax years beginning on or after January 1, 2023, this act authorizes a tax credit in an amount equal to fifty percent of a taxpayer's expenses incurred in the construction or development of establishing or improving an urban farm in an urban area, as such terms are defined in the act.

The tax credit shall not exceed $5,000 for any single urban farm and shall not be transferable or refundable, but may be carried forward for three years. The total amount of tax credits that may be authorized for all taxpayers for any given urban farm shall not exceed $25,000. The total amount of tax credits authorized under this act during a calendar year shall not exceed $200,000.

The Missouri Agriculture and Small Business Authority shall recapture the amount of tax credits issued to a taxpayer who, after receiving the tax credit, uses the urban farm for the personal benefit of the taxpayer instead of for producing agricultural food products used solely for distribution to the public by sale or donation.

This provision shall sunset on December 31, 2028, unless reauthorized by the General Assembly. (Section 135.1610)

This provision is substantially similar to SB 717 (2022), HB 1570 (2022), HB 2020 (2022), SCS/SB 82 (2021), HB 652 (2021), HB 720 (2021), and HCS/HB 1586 (2020), and to a provision in CCS/SS/SCS/HCS/HB 1720 (2022), SCS/SB 705 (2022), SCS/SB 750 (2022), HB 1919 (2022), CCS/SS/SB 22 (2021), and CCS/HCS/SB 365 (2021).

ROLLING STOCK TAX CREDIT

This act reauthorizes a tax credit for eligible expenses incurred in the manufacture, maintenance, or improvement of a freight line company's qualified rolling stock, which expired on August 28, 2020. Such credit shall be reauthorized until August 28, 2028. (Section 137.1018)

This provision is substantially similar to SB 1063 (2022), HB 2647 (2022), SB 418 (2021), and SB 1081 (2020), and to a provision in CCS/SS/SCS/HCS/HB 1720 (2022), SS/SCS/SB 354 (2021), HCS/SCS/SB 616 (2020), and SB 454 (2019).

FARM MACHINERY SALES TAX EXEMPTION

The act modifies a sales tax exemption for certain farm machinery and equipment by providing that the term "farm machinery and equipment" shall include utility vehicles, as defined in the act, that are used for any agricultural purposes. (Section 144.030)

This provision is identical to SB 1152 (2022) and to a provision in CCS/SS/SCS/HCS/HB 1720 (2022) and SS#2/SCS/SB 649 (2022), and is substantially similar to HB 2599 (2022).

SOYBEAN PRODUCERS ASSESSMENT

Current federal law requires a soybean producer to remit an assessment equal to 0.5% of the net market price of the soybeans sold. This act provides that as long as such federal assessment is equal to 0.5%, the assessment imposed and levied under state law shall be equal to one-half of the federal assessment. If the federal assessment is reduced to less than 0.5% or is eliminated, the state assessment shall be equal to 0.5% of the net market price, as defined in the act, of the soybeans sold. (Section 275.357)

This provision is identical to HB 2387 (2022) and to a provision in CCS/SS/SCS/HCS/HB 1720 (2022), SCS/SB 705 (2022) and SCS/SB 750 (2022).

COMMERCIAL LOG TRUCKING

This act increases, from 100 miles to 150 miles, the radius within which land improvement contractors' commercial motor vehicles, local log trucks, and local log truck tractors may operate in certain circumstances (Section 301.010(27), (29) and (30)), and modifies a reference in the statute on extended distance log truck permits to refer to the radius specified in the definitions section rather than a specific number (Section 301.062).

The act also repeals the requirement that local log trucks carry a load with dimensions not in excess of 25 cubic yards per two axles with dual wheels (Section 301.010(29)).

Lastly, the act specifies weight limits for local log trucks, specifies or relocates weight limits for local log truck tractors (Section 304.180.14), and provides for weight-based penalty amounts for load-limit violations involving local log trucks or local log truck tractors (Section 304.240).

These provisions are identical to SCS/SB 785 (2022) and to provisions in CCS/SS/SCS/HCS/HB 1720 (2022), the truly agreed to and finally passed SS#2/HB 661 (2021), and are similar to HB 1962 (2022), HCS/HB 1270 (2021) and to provisions in HCS/SB 38 (2021), HCS/SS/SB 46 (2021), HCS/SS/SB 89 (2021), and HCS/HB 307 (2021).

AGRICULTURAL PRODUCTION TAX CREDITS

Tax credits for contributions to the Missouri Agriculture and Small Business Development Authority and investments in new generation cooperatives for the purpose of development of agricultural business expired on December 31, 2021. This act extends such tax credits until December 31, 2028. (Section 348.436)

SPECIALTY AGRICULTURAL CROPS

This act establishes the "Specialty Agricultural Crops Act".

Under the act, the Missouri Agricultural and Small Business Development Authority (MASBDA) shall establish a specialty agricultural crops loan program for family farmers for purposes listed in the act.

To participate in the loan program, a family farmer, as defined in the act, shall first obtain approval for a specialty agricultural crops loan from a lender. Each family farmer shall be eligible for only one loan per family, and the maximum amount of the loan shall be $35,000.

Eligible borrowers shall follow conditions set forth in the act. Once a loan is approved by a lender, the loan shall be submitted to MASBDA for approval. Any eligible lender under the loan program shall be entitled to receive a tax credit equal to 100% of the amount of interest waived by the lender on a qualifying loan for the first year of the loan only.

MASBDA shall be responsible for the administration and issuance of the certificate of tax credits.

These provisions shall sunset on December 31, 2028, unless reauthorized by the General Assembly. (Sections 348.491 and 348.493)

These provisions are substantially similar to SB 1157 (2022), HB 2720 (2022), and HB 2762 (2022), and to provisions in CCS/SS/SCS/HCS/HB 1720 (2022).

FAMILY FARMS ACT

In current law, "small farmer" is defined in the Family Farms Act as a farmer who is a Missouri resident and who has less than $250,000 in gross sales per year. This act changes the amount of gross sales to less than $500,000 per year.

The act repeals a provision that each small farmer is eligible for only one family farm livestock loan per family and for only one type of livestock.

Additionally, the maximum amount of the family farm livestock loan for each type of livestock under the act is as follows:

• Beef cattle: $150,000

• Dairy cattle: $150,000

• Swine: $70,000; and

• Sheep & goats: $60,000

This provision is identical to SB 817 (2022), HB 1596 (2022), SB 490 (2021), and HB 645 (2021), and to provisions in CCS/SS/SCS/HCS/HB 1720 (2022), SCS/SB 705 (2022), SCS/SB 750 (2022), HCS/HB 601 (2021), and is similar to SB 868 (2020) and HB 2041 (2020). (Section 348.500)

ANHYDROUS AMMONIA

This act repeals provisions of law that give the Department of Agriculture oversight over standards relating to anhydrous ammonia.

Additionally, under the act the Air Conservation Commission shall have the power to adopt, promulgate, amend, and repeal rules and regulations for covered processes at agricultural stationary sources that use, store, or sell anhydrous ammonia, and regulations necessary to implement and enforce the risk management plans under the federal Clean Air Act.

Each retail agricultural facility that uses, stores, or sells anhydrous ammonia that is an air contaminant source subject to a risk management plan under the federal Clean Air Act shall pay an annual registration of $200. The act establishes an annual tonnage fee for anhydrous ammonia of $1.25 per ton used or sold.

Each distributor or terminal agricultural facility that uses, stores, or sells anhydrous ammonia that is an air contaminant source subject to a risk management plan program 3 under federal regulations relating to chemical accident prevention shall pay an annual registration of $5,000 and shall not pay a tonnage fee.

Finally, the act creates the Anhydrous Ammonia Risk Management Plan Subaccount within the Natural Resources Protection Fund which shall consist of fees required under the act. (Sections 643.050 to 643.245)

These provisions are identical to HB 1898 (2022) and to provisions in CCS/SS/SCS/HCS/HB 1720 (2022), and are substantially similar to SB 37 (2021), SB 994 (2020), and HB 2573 (2020), and to provisions in SCS/SB 705 (2022) and SCS/SB 750 (2022).

JOSH NORBERG