SENATE JOURNAL - SIXTY-SECOND DAY--THURSDAY, APRIL 25, 1996

Journal of the Senate

SECOND REGULAR SESSION

SIXTY-SECOND DAY--THURSDAY, APRIL 25, 1996

The Senate met pursuant to adjournment.

President Pro Tem Mathewson in the Chair.

The Chaplain offered the following prayer:

Our Father in Heaven, Phillip Brooks said, "I do not pray for a lighter load, but for a stronger back." Sometimes the burdens we bear seem more than we can carry. Give us stronger backs that we might be able to do the work You have given us to do. We seek that strength that is beyond the understanding of man, which comes only from our Lord. Amen.

The Pledge of Allegiance to the Flag was recited.

A quorum being established, the Senate proceeded with its business.

The Journal of the previous day was read and approved.

The following Senators were present during the day's proceedings:

Present--Senators
Banks Bentley Caskey Clay
Curls DePasco Ehlmann Flotron
Goode Graves House Howard
Johnson Kenney Kinder Klarich
Lybyer Mathewson Maxwell McKenna
Melton Mueller Quick Rohrbach
Russell Schneider Sims Singleton
Staples Treppler Westfall Wiggins--32

Absent with leave--Senators
Moseley Scott--2

The Lieutenant Governor was present.

President Wilson assumed the Chair.

President Pro Tem Mathewson resumed the Chair.

RESOLUTIONS

Senator Rohrbach offered Senate Resolution No. 1289, regarding Stacy Sundermeyer, which was adopted.

CONFERENCE COMMITTEE APPOINTMENTS

President Pro Tem Mathewson appointed the following conference committee to act with a like committee from the House on HCS for SS for SB 687, as amended: Senators Goode, Lybyer, Schneider, Sims and Klarich.

REPORTS OF STANDING COMMITTEES

Senator Banks, Chairman of the Committee on Rules, Joint Rules and Resolutions, submitted the following report:

Mr. President: Your Committee on Rules, Joint Rules and Resolutions, to which was referred SB 509, begs leave to report that it has examined the same and finds that the bill has been truly perfected and that the printed copies furnished the Senators are correct.

Senator Howard assumed the Chair.

SENATE BILLS FOR PERFECTION

Senator Banks requested unanimous consent of the Senate to take up SB 781 out of order for perfection, which request was granted.

At the request of Senator Banks, SB 781 was placed on the Informal Calendar.

REPORTS OF STANDING COMMITTEES

Senator Mathewson, Chairman of the Committee on Gubernatorial Appointments, submitted the following reports:

Mr. President: Your Committee on Gubernatorial Appointments, to which were referred the following appointments and reappointments, begs leave to report that it has considered the same and recommends that the Senate do give its advice and consent to the following:

Sam A. Maupin, as a member of the Elevator Safety Board;

Also,

Dan A. Needham, as a member of the Missouri Head Injury Advisory Council;

Also,

Amy M. Jordan, as the Small Business Ombudsman;

Also,

Homer W. Miller, as a member of the Board of Examiners for Hearing Instrument Specialists;

Also,

Anita J. James, as a member of the Missouri Real Estate Commission;

Also,

Karen W. Taylor and James R. Dickerson, as members of the Missouri Training and Employment Council;

Also,

Sharlene Pietsch and Robert F. Lawrence, as members of the Well Installation Board;

Also,

Frank D. Beller and William R. Thomas, as members of the Air Conservation Commission of the State of Missouri;

Also,

Karl A. Grice, as a member of the Missouri Board for Architects, Professional Engineers and Land Surveyors;

Also,

Marvin R. Beck, as a member of the Advisory Commission for Professional Physical Therapists;

Also,

Robert D. Boydston, as a member of the Peace Officer Standards and Training Commission;

Also,

Karen I. Karns and Joseph E. Pink, as members of the Missouri State Council on Vocational Education.

Senator Mathewson requested unanimous consent of the Senate to vote on the above reports in one motion. There being no objection, the request was granted.

Senator Mathewson moved that the committee reports be adopted, and the Senate do give its advice and consent to the above appointments and reappointments, which motion prevailed.

SENATE BILLS FOR PERFECTION

SB 695, with SCA 1, was placed on the Informal Calendar.

At the request of Senator Wiggins, SB 752, SB 789, SB 843 and SB 847, with SCS, were placed on the Informal Calendar.

SB 831, with SCS, was placed on the Informal Calendar.

Senator Maxwell moved that SB 910 be taken up for perfection, which motion prevailed.

Senator Maxwell offered SS for SB 910, entitled:

SENATE SUBSTITUTE FOR

SENATE BILL NO. 910

An Act to repeal section 620.482, RSMo Supp. 1995, relating to economic development, and to enact in lieu thereof eighteen new sections relating to the same subject.

Senator Maxwell moved that SS for SB 910 be adopted.

Senator Quick assumed the Chair.

Senator Maxwell offered SA 1:

SENATE AMENDMENT NO. 1

Amend Senate Substitute for Senate Bill No. 910, Page 1, Section A, Line 4, by inserting immediately after said line, the following:

"178.635. 1. The board of regents of Linn State Technical College shall organize in the manner provided by law for the board of curators of the University of Missouri. The powers, duties, authority, responsibilities, privileges, immunities, liabilities and compensation of the board of Linn State Technical College in regard to Linn State Technical College shall be the same as those prescribed by statute for the board of curators of the University of Missouri in regard to the University of Missouri, except that Linn State Technical College shall be operated only as a state technical college. Nothing in this section shall be construed to authorize Linn State Technical College to become a community college or a university offering four-year or graduate degrees.

2. All lawful bonded indebtedness incurred by the issuance of revenue bonds, as defined in section 176.010, RSMo, by Linn State Technical College, shall not be deemed to be an indebtedness of the state of Missouri or the board of regents of Linn State Technical College, pursuant to section 176.040, RSMo [after the date upon which the conditions of section 178.631 are met. Such indebtedness shall be retired through tuition revenues].

178.892. As used in sections 178.892 to 178.896, the following terms mean:

(1) "Agreement", the agreement, between an employer and a junior college district or state technical college, concerning a project. An agreement may be for a period not to exceed ten years when the program services associated with a project are not in excess of five hundred thousand dollars. For a project where associated program costs are greater than five hundred thousand dollars, the agreement may not exceed a period of eight years. No agreement shall be entered into between an employer and a community college district or state technical college which involves the training of potential employees with the purpose of replacing or supplanting employees engaged in an authorized work stoppage;

(2) "Board of trustees", the board of trustees of a junior college district and the board of regents of a state technical college;

(3) "Certificate", industrial new jobs training certificates issued pursuant to section 178.895;

(4) "Date of commencement of the project", the date of the agreement;

(5) "Employee", the person employed in a new job;

(6) "Employer", the person providing new jobs in conjunction with a project;

(7) "Industry", a business located within the state of Missouri which enters into an agreement with a community college district or state technical college and which is engaged in interstate or intrastate commerce for the purpose of manufacturing, processing, or assembling products, conducting research and development, or providing services in interstate commerce, but excluding retail, health, or professional services. "Industry" does not include a business which closes or substantially reduces its operation in one area of the state and relocates substantially the same operation in another area of the state. This does not prohibit a business from expanding its operations in another area of the state provided that existing operations of a similar nature are not closed or substantially reduced;

(8) "New job", a job in a new or expanding industry not including jobs of recalled workers, or replacement jobs or other jobs that formerly existed in the industry in the state;

(9) "New jobs credit from withholding", the credit as provided in section 178.894;

(10) "New jobs training program" or "program", the project or projects established by a community college district or state technical college for the creation of jobs by providing education and training of workers for new jobs for new or expanding industry in the state;

(11) "Program costs", all necessary and incidental costs of providing program services including payment of the principal of, premium, if any, and interest on certificates, including capitalized interest, issued to finance a project, funding and maintenance of a debt service reserve fund to secure such certificates and wages, salaries and benefits of employees participating in on-the-job training;

(12) "Program services" includes, but is not limited to, the following:

(a) New jobs training;

(b) Adult basic education and job-related instruction;

(d) Training facilities, equipment, materials, and supplies;

(e) On-the-job training;

(f) Administrative expenses equal to fifteen percent of the total training costs;

(g) Subcontracted services with state institutions of higher education, private colleges or universities, or other federal, state, or local agencies;

(h) Contracted or professional services; and

(i) Issuance of certificates;

(13) "Project", a training arrangement which is the subject of an agreement entered into between the community college district or a state technical college and an employer to provide program services;

(14) "Total training costs", costs of training, including supplies, wages and benefits of instructors, subcontracted services, on-the-job training, training facilities, equipment, skill assessment and all program services excluding issuance of certificates.

178.893. A community college district or a state technical college, with the approval of the department of economic development in consultation with the office of administration, may enter into an agreement to establish a project and provide program services to an employer. As soon as possible after initial contact between a community college district or a state technical college and a potential employer regarding the possibility of entering into an agreement, the district or college shall inform the division of job development and training of the department of economic development and the office of administration about the potential project. The division of job development and training shall evaluate the proposed project within the overall job training efforts of the state to ensure that the project will not duplicate other job training programs. The department of economic development shall have fourteen days from receipt of the application to approve or disapprove projects. If no response is received by the community college or the state technical college within fourteen days the projects are approved. Any project that is disapproved must be in writing stating the reasons for the disapproval. If an agreement is entered into, the district and the employer shall notify the department of revenue within fifteen calendar days. An agreement may provide, but is not limited to:

(1) Payment of program costs, including deferred costs, which may be paid from one or a combination of the following sources:

(a) Funds appropriated by the general assembly from the Missouri junior college job training program fund and disbursed by the division of job development and training in respect of new jobs credit from withholding to be received or derived from new employment resulting from the project;

(b) Tuition, student fees, or special charges fixed by the board of trustees to defray program costs in whole or in part;

(2) Payment of program costs shall not be deferred for a period longer than ten years if program costs do not exceed five hundred thousand dollars, or eight years if program costs exceed five hundred thousand dollars from the date of commencement of the project;

(3) Costs of on-the-job training for employees, shall include wages or salaries of participating employees. Payments for on-the-job training shall not exceed the average of fifty percent of the total percent of the total wages paid by the employer to each participant during the period of training. Payment for on-the-job training may continue for up to six months after the placement of the participant in the new job;

(4) A provision which fixes the minimum amount of new jobs credit from withholding, or tuition and fee payments which shall be paid for program costs;

(5) Any payment required to be made by an employer is a lien upon the employer's business property until paid and has equal precedence with ordinary taxes and shall not be divested by a judicial sale. Property subject to the lien may be sold for sums due and delinquent at a tax sale, with the same forfeitures, penalties, and consequences as for the nonpayment of ordinary taxes. The purchasers at tax sale obtain the property subject to the remaining payments.

178.894. If an agreement provides that all or part of program costs are to be met by receipt of new jobs credit from withholding, such new jobs credit from withholding shall be determined and paid as follows:

(1) New jobs credit from withholding shall be based upon the wages paid to the employees in the new jobs;

(2) A portion of the total payments made by the employer pursuant to section 143.221, RSMo, shall be designated as the new jobs credit from withholding. Such portion shall be an amount equal to two and one-half percent of the gross wages paid by the employer for each of the first one hundred jobs included in the project and one and one-half percent of the gross wages paid by the employer for each of the remaining jobs included in the project. If business or employment conditions cause the amount of the new jobs credit from withholding to be less than the amount projected in the agreement for any time period, then other withholding tax paid by the employer pursuant to section 143.221, RSMo, shall be credited to the Missouri junior college job training fund by the amount of such difference. The employer shall remit the amount of the new jobs credit to the department of revenue in the manner prescribed in section 178.896. When all program costs, including the principal of, premium, if any, and interest on the certificates have been paid, the employer credits shall cease;

(3) The community college district or the state technical college participating in a project shall establish a special fund for and in the name of the project. All funds appropriated by the general assembly from the Missouri community college job training program fund and disbursed by the division of job development and training for the project and other amounts received by the district or college in respect of the project and required by the agreement to be used to pay program costs for the project shall be deposited in the special fund. Amounts held in the special fund may be used and disbursed by the district or college only to pay program costs for the project. The special fund may be divided into such accounts and subaccounts as shall be provided in the agreement, and amounts held therein may be invested in investments which are legal for the investment of the district's other funds;

(4) Any disbursement in respect of a project received from the division of job development and training under the provisions of sections 178.892 to 178.896 and the special fund into which it is paid may be irrevocably pledged by a junior college district or a state technical college for the payment of the principal of, premium, if any, and interest on the certificate issued by a junior college district or a state technical college to finance or refinance, in whole or in part, the project;

(5) The employer shall certify to the department of revenue that the credit from withholding is in accordance with an agreement and shall provide other information the department may require;

(6) An employee participating in a project will receive full credit for the amount designated as a new jobs credit from withholding and withheld as provided in section 143.221, RSMo;

(7) If an agreement provides that all or part of program costs are to be met by receipt of new jobs credit from withholding, the provisions of this subsection shall also apply to any successor to the original employer until such time as the principal and interest on the certificates have been paid.

178.895. 1. To provide funds for the present payment of the costs of new jobs training programs, a community college district or a state technical college may borrow money and issue and sell certificates payable from a sufficient portion of the future receipts of payments authorized by the agreement including disbursements from the Missouri community college job training program to the special fund established by the district or the college for each project. The total amount of outstanding certificates sold by all junior college districts and the state technical college shall not exceed twenty million dollars, unless an increased amount is authorized in writing by a majority of members of the Missouri job training joint legislative oversight committee. The certificates shall be marketed through financial institutions authorized to do business in Missouri. The receipts shall be pledged to the payment of principal of and interest on the certificates. Certificates may be sold at public sale or at private sale at par, premium, or discount of not less than ninety-five percent of the par value thereof, at the discretion of the board of trustees, and may bear interest at such rate or rates as the board of trustees shall determine, notwithstanding the provisions of section 108.170, RSMo, to the contrary. However, chapter 176, RSMo, does not apply to the issuance of these certificates. Certificates may be issued with respect to a single project or multiple projects and may contain terms or conditions as the board of trustees may provide by resolution authorizing the issuance of the certificates.

2. Certificates issued to refund other certificates may be sold at public sale or at private sale as provided in this section with the proceeds from the sale to be used for the payment of the certificates being refunded. The refunding certificates may be exchanged in payment and discharge of the certificates being refunded, in installments at different times or an entire issue or series at one time. Refunding certificates may be sold or exchanged at any time on, before, or after the maturity of the outstanding certificates to be refunded. They may be issued for the purpose of refunding a like, greater, or lesser principal amount of certificates and may bear a higher, lower, or equivalent rate of interest than the certificates being renewed or refunded.

3. Before certificates are issued, the board of trustees shall publish once a notice of its intention to issue the certificates, stating the amount, the purpose, and the project or projects for which the certificates are to be issued. A person may, within fifteen days after the publication of the notice, by action in the circuit court of a county in the district, appeal the decision of the board of trustees to issue the certificates. The action of the board of trustees in determining to issue the certificates is final and conclusive unless the circuit court finds that the board of trustees has exceeded its legal authority. An action shall not be brought which questions the legality of the certificates, the power of the board of trustees to issue the certificates, the effectiveness of any proceedings relating to the authorization of the project, or the authorization and issuance of the certificates from and after fifteen days from the publication of the notice of intention to issue.

4. The board of trustees shall determine if revenues provided in the agreement are sufficient to secure the faithful performance of obligations in the agreement.

5. Certificates issued under this section shall not be deemed to be an indebtedness of the state [or], the community college district, the state technical college or of any other political subdivision of the state and the principal and interest on such certificates shall be payable only from the sources provided in subdivision (1) of section 178.893 which are pledged in the agreement.

6. The department of economic development shall coordinate the new jobs training program, and may promulgate rules that districts and the state technical college will use in developing projects with new and expanding industrial new jobs training proposals which shall include rules providing for the coordination of such proposals with the service delivery areas established in the state to administer federal funds pursuant to the federal Job Training Partnership Act. No rule or portion of a rule promulgated under the authority of sections 178.892 to 178.896 shall become effective unless it has been promulgated pursuant to the provisions of section 536.024, RSMo.

7. [No] A community college district [may] and the state technical college shall not sell certificates as described in this section after July 1, 1998.

178.896. 1. There is hereby established within the state treasury a special fund, to be known as the "Missouri Community College Job Training Program Fund", to be administered by the division of job development and training. The department of revenue shall credit to the community college job training program fund, as received, all new jobs credit from withholding remitted by employers pursuant to section 178.894. The fund shall also consist of any gifts, contributions, grants or bequests received from federal, private or other sources. The general assembly, however, shall not provide for any transfer of general revenue funds into the community college job training program fund. Moneys in the Missouri community college job training program fund shall be disbursed to the division of job development and training pursuant to regular appropriations by the general assembly. The division shall disburse such appropriated funds in a timely manner into the special funds established by community college districts and the state technical college for projects, which funds shall be used to pay program costs, including the principal of, premium, if any, and interest on certificates issued by the district to finance or refinance, in whole or in part, a project. Such disbursements by the division of job development and training shall be made to the special fund for each project in the same proportion as the new jobs credit from withholding remitted by the employer participating in such project bears to the total new jobs credit from withholding remitted by all employers participating in projects during the period for which the disbursement is made. Moneys for new jobs training programs established under the provisions of sections 178.892 to 178.896 shall be obtained from appropriations made by the general assembly from the Missouri community college job training program fund. All moneys remaining in the Missouri community college job training program fund at the end of any fiscal year shall not lapse to the general revenue fund, as provided in section 33.080, RSMo, but shall remain in the Missouri community college job training program fund.

2. The department of revenue shall develop such forms as are necessary to demonstrate accurately each employer's new jobs credit from withholding paid into the Missouri community college job training program fund. The new jobs credit from withholding shall be accounted as separate from the normal withholding tax paid to the department of revenue by the employer. Reimbursements made by all employers to the Missouri community college job training program fund shall be no less than all allocations made by the division of job development and training to all community college districts for all projects. The employer shall remit the amount of the new job credit to the department of revenue in the same manner as provided in sections 143.191 to 143.265, RSMo.

3. Sections 178.892 to 178.896 shall expire July 1, 2008."; and

Further amend the title and enacting clause accordingly.

Senator Maxwell moved that the above amendment be adopted, which motion prevailed.

Senator House offered SA 2:

SENATE AMENDMENT NO. 2

Amend Senate Substitute for Senate Bill No. 910, Page 19, Section 17, Line 24, by inserting immediately after said line, the following:

"Section 17. 1. As used in this section, the following terms shall mean:

(1) "Shelter for victims of domestic violence", a facility located in this state which meets the definition of a shelter for victims of domestic violence under section 455.200, RSMo, and which meets the requirements of section 455.220, RSMo;

(2) "State tax liability", in the case of a business taxpayer, any liability incurred by such taxpayer under the provisions of chapter 143, RSMo, chapter 147, RSMo, chapter 148, RSMo, and chapter 153, RSMo, exclusive of the provisions relating to the withholding of tax as provided for in sections 143.191 to 143.265, RSMo, and related provisions, and in the case of an individual taxpayer, any liability incurred by such taxpayer under the provisions of chapter 143, RSMo;

(3) "Taxpayer", person, firm, a partner in a firm, corporation or a shareholder in an S corporation doing business in the state of Missouri and subject to the state income tax imposed by the provisions of chapter 143, RSMo, or a corporation subject to the annual corporation franchise tax imposed by the provisions of chapter 147, RSMo, or an insurance company paying an annual tax on its gross premium receipts in this state, or other financial institution paying taxes to the state of Missouri or any political subdivision of this state under the provisions of chapter 148, RSMo, or an express company which pays an annual tax on its gross receipts in this state pursuant to chapter 153, RSMo, or an individual subject to the state income tax imposed by the provisions of chapter 143, RSMo.

2. A taxpayer shall be allowed to claim a tax credit against the taxpayer's state tax liability, in an amount equal to fifty percent of the amount such taxpayer contributed to a shelter for victims of domestic violence.

3. The amount of the tax credit claimed shall not exceed the amount of the taxpayer's state tax liability for the taxable year that the credit is claimed, and such taxpayer shall not be allowed to claim a tax credit in excess of fifty thousand dollars per taxable year. However, any tax credit that cannot be claimed in the taxable year the contribution was made may be carried over to the next four succeeding taxable years until the full credit has been claimed.

4. A taxpayer shall not be allowed to claim a tax credit unless the total amount of such taxpayer's contribution or contributions to a shelter or shelters for victims of domestic violence in such taxpayer's taxable year is at least one hundred dollars.

5. The director of revenue shall determine, at least annually, which facilities in this state may be classified as shelters for victims of domestic violence. The director of revenue may require of a facility seeking to be classified as a shelter for victims of domestic violence whatever information is reasonably necessary to make such a determination. The director of revenue shall classify a facility as a shelter for victims of domestic violence if such facility meets the definition set forth in subsection 1 of this section.

6. The director of revenue shall establish a procedure by which a taxpayer can determine if a facility has been classified as a shelter for victims of domestic violence, and by which such taxpayer can then contribute to such shelter for victims of domestic violence and claim a tax credit. The cumulative amount of tax credits which may be claimed by all the taxpayers contributing to shelters for victims of domestic violence in any one fiscal year shall not exceed two million dollars.

7. The director of revenue shall establish a procedure by which, from the beginning of the fiscal year until some point in time later in the fiscal year to be determined by the director of revenue, the cumulative amount of tax credits are equally apportioned among all facilities classified as shelters for victims of domestic violence. If a shelter for victims of domestic violence fails to use all, or some percentage to be determined by the director of revenue, of its apportioned tax credits during this predetermined period of time, the director of revenue may reapportion these unused tax credits to those shelters for victims of domestic violence that have used all, or some percentage to be determined by the director of revenue, of their apportioned tax credits during this predetermined period of time. The director of revenue may establish more than one period of time and reapportion more than once during each fiscal year. To the maximum extent possible, the director of revenue shall establish the procedures described herein in such a manner as to ensure that taxpayers can claim all the tax credits possible up to the cumulative amount of tax credits available for the fiscal year.

8. The director of revenue shall promulgate such rules as are necessary to achieve the purposes of this section. No rule or portion of a rule promulgated under the authority of this section shall become effective unless it has been promulgated pursuant to the provisions of section 536.024, RSMo.

Section 18. 1. As used in this section, the following terms shall mean:

(1) "Maternity home", a residential facility located in this state established for the purpose of providing housing and assistance to pregnant women who are carrying their pregnancies to term, and which is exempt from income taxation under the United States Internal Revenue Code;

2. A taxpayer shall be allowed to claim a tax credit against the taxpayer's state tax liability, in an amount equal to fifty percent of the amount such taxpayer contributed to a maternity home.

4. A taxpayer shall not be allowed to claim a tax credit unless the total amount of such taxpayer's contribution or contributions to a maternity home or homes in such taxpayer's taxable year is at least one hundred dollars.

5. The director of revenue shall determine, at least annually, which facilities in this state may be classified as maternity homes. The director of revenue may require of a facility seeking to be classified as a maternity home whatever information is reasonably necessary to make such a determination. The director of revenue shall classify a facility as a maternity home if such facility meets the definition set forth in subsection 1 of this section.

6. The director of revenue shall establish a procedure by which a taxpayer can determine if a facility has been classified as a maternity home, and by which such taxpayer can then contribute to such maternity home and claim a tax credit. The cumulative amount of tax credits which may be claimed by all the taxpayers contributing to maternity homes in any one fiscal year shall not exceed two million dollars.

7. The director of revenue shall establish a procedure by which, from the beginning of the fiscal year until some point in time later in the fiscal year to be determined by the director of revenue, the cumulative amount of tax credits are equally apportioned among all facilities classified as maternity homes. If a maternity home fails to use all, or some percentage to be determined by the director of revenue, of its apportioned tax credits during this predetermined period of time, the director of revenue may reapportion these unused tax credits to those maternity homes that have used all, or some percentage to be determined by the director of revenue, of their apportioned tax credits during this predetermined period of time. The director of revenue may establish more than one period of time and reapportion more than once during each fiscal year. To the maximum extent possible, the director of revenue shall establish the procedures described herein in such a manner as to ensure that taxpayers can claim all the tax credits possible up to the cumulative amount of tax credits available for the fiscal year.

Section B. Sections 17 and 18 of this act shall become effective January 1, 1997 and shall apply to all taxable years beginning after December 31, 1996."; and

Further amend the title and enacting clause accordingly.

Senator House moved that the above amendment be adopted, which motion prevailed.

Senator Kinder offered SA 3:

SENATE AMENDMENT NO. 3

Amend Senate Substitute for Senate Bill No. 910, Page 19, Section 17, Line 24 of said page, by inserting immediately after said line, the following:

"Section 18. 1. Unless otherwise prohibited by federal law, an employer, or an employer's designee, who responds in writing to a written request concerning a current or former employee from a prospective employer of that employee, may disclose the following information:

(1) Date and duration of employment;

(2) Pay level;

(3) Job description and duties;

(4) Wage history;

(5) A written employee evaluation prepared prior to the employee's separation from the employer which:

(a) The employee had acknowledged in writing;

(b) Shall include any written employee response to the evaluation; and

(c) Shall be provided to the employee; and

(6) Whether the employee was voluntarily or involuntarily released from service and the reasons for the separation.

2. An employer, or an employer's designee, who discloses information as provided in subsection 1 of this section, is presumed to be acting in good faith and, unless lack of good faith is shown, is immune from civil liability for such disclosure or its consequences. For purposes of this section, the presumption of good faith is rebutted only if it can be shown that the employer knowingly disclosed false and deliberately misleading information.

3. The provisions of this section shall apply regardless of whether the employee becomes employed by the prospective employer prior to receipt of the former employer's written response."; and

Further amend the title and enacting clause accordingly.

Senator Kinder moved that the above amendment be adopted.

Senator Maxwell raised the point of order that SA 3 is out of order in that the amendment goes beyond the scope of the bill and is therefore not germane.

The point or order was referred to the President Pro Tem, who ruled it well taken.

Senator Flotron offered SA 4:

SENATE AMENDMENT NO. 4

Amend Senate Substitute for Senate Bill No. 910, Page 1, Section A, Line 4, by inserting immediately after said line, the following:

"135.500. 1. Sections 135.500 to 135.529 shall be known and may be cited as the "Missouri Certified Capital Company Law".

2. As used in sections 135.500 to 135.529, the following terms mean:

(1) "Affiliate of a certified company":

(a) Any person, directly or indirectly owning, controlling or holding power to vote ten percent or more of the outstanding voting securities or other ownership interests of the Missouri certified capital company;

(b) Any person ten percent or more of whose outstanding voting securities or other ownership interest are directly or indirectly owned, controlled or held with power to vote by the Missouri certified capital company;

(c) Any person directly or indirectly controlling, controlled by, or under common control with the Missouri certified capital company;

(d) A partnership in which the Missouri certified capital company is a general partner;

(e) Any person who is an officer, director or agent of the Missouri certified capital company or an immediate family member of such officer, director or agent;

(2) "Applicable percentage", one hundred percent;

(3) "Capital in a qualified Missouri business", any debt, equity or hybrid security, whether secured or unsecured, of any nature and description whatsoever, including a debt instrument or security which has the characteristics of debt but which provides for conversion into equity or equity participation instruments such as options or warrants which are acquired by a Missouri certified capital company as a result of a transfer of cash to a business which at the time of transfer, is a qualified Missouri business;

(4) "Certified capital", an investment of cash by an investor in a Missouri certified capital company;

(5) "Certified capital company", any partnership, corporation, trust or limited liability company, whether organized on a profit or not for profit basis, that is located, headquartered and registered to conduct business in Missouri that has as its primary business activity, the investment of cash in qualified Missouri businesses, and which is certified by the department as meeting the criteria of sections 135.500 to 135.529;

(6) "Department", the Missouri department of economic development;

(7) "Director", the director of the department of economic development or a person acting under the supervision of the director;

(8) "Investor", any insurance company that contributes cash;

(9) "Person", any natural person or entity, including a corporation, general or limited partnership, trust or limited liability company;

(10) "Qualified distribution", any distribution or payment to equity holders of a certified capital company in connection with the following:

(a) Reasonable costs and expenses of forming, syndicating, managing and operating the certified capital company;

(b) Management fees for managing and operating the certified capital company; and

(c) Any increase in federal or state taxes, penalties and interest, including those related to state and federal income taxes, of equity owners of a certified capital company which related to the ownership, management or operation of a certified capital company;

(d) Principal and interest payments to a debt holder of a certified capital company including a debt holder who is also an equity owner of a certified capital company;

(11) "Qualified investment", the investment of cash by a Missouri certified capital company in such a manner as to acquire capital in a qualified Missouri business;

(12) "Qualified Missouri business", an independently owned and operated business, which is headquartered and located in Missouri, which has no more than two hundred employees, eighty percent of which are employed in Missouri, which had gross sales during its most recent complete fiscal year, if any, of seven million or less, which is in need of capital for survival, expansion, or new product development. Such business shall be involved in commerce for the purpose of manufacturing, processing or assembling products, conducting research and development, or providing services, but excluding retail, real estate, real estate development, insurance and professional services provided by accountants, lawyers or physicians. Any business which is classified as a qualified Missouri business at the time of the first investment in such business by a Missouri certified capital company shall, for a period of seven years from the date of such first investment, remain classified as a qualified Missouri business and may receive follow-on investments from any Missouri certified capital company and such follow-on investments shall be qualified investments even though such business may not meet the other qualifications of this subsection at the time of such follow-on investments;

(13) "State premium tax liability", any liability incurred by an insurance company under the provisions of section 148.370, RSMo, and related provisions.

135.503. 1. Any investor that makes an investment of certified capital shall, in the year of investment, earn a vested credit against state premium tax liability equal to the applicable percentage of the investor's investment of certified capital. An investor shall be entitled to take up to ten percent of the vested credit in any taxable year of the investor. Any time after three years after the effective date of this act, the director, with the approval of the commissioner of administration, may reduce the applicable percentage on a prospective basis. Any such reduction in the applicable percentage by the director shall not have any effect on credits against state premium tax liability which have been claimed or will be claimed by any investor with respect to credits which have been earned and vested pursuant to an investment of certified capital prior to the effective date of any such change.

2. The credit against state premium tax liability which is described in subsection 1 of this section may not exceed the state premium tax liability of the investor for any taxable year. All such credits against state premium tax liability may be carried forward indefinitely until the credits are utilized.

3. The aggregate amount of certified capital for which earned and vested credits against state premium tax liability are allowed for all persons pursuant to sections 135.500 to 135.529 shall not exceed the following amounts: for calendar year 1996, $0.00; for calendar year 1997, an amount which would entitle all Missouri certified capital company investors to take aggregate credits of five million dollars; for calendar year 1998, an amount which would entitle all Missouri certified capital company investors to take aggregate credits of seven million five hundred thousand dollars; and for any year thereafter, an amount to be determined by the director, and with the approval of the commissioner of administration, provided that the amount so determined shall not impair the ability of an investor with earned and vested credits which have been allowed in previous years to take them, pursuant to subsection 1 of section 135.503. During any calendar year in which the limitation described in this subsection will limit the amount of certified capital for which earned and vested credits against state premium tax liability are allowed, certified capital for which credits are allowed will be allocated in order of priority based upon the date of filing of information described in subdivision (1) of subsection 5 of section 135.516. Certified capital limited in any calendar year by the application of the provisions of this subsection shall be allowed and allocated in the immediately succeeding calendar year in the order of priority set forth in this subsection.

4. The department shall advise any Missouri certified capital company, in writing, within fifteen days after receiving the filing described in subdivision (1) of subsection 5 of section 135.516 whether the limitations of subsection 3 of this section then in effect will be applicable with respect to the investments and credits described in such filing with the department. If any Missouri certified capital company does not receive any notice from the department within such fifteen-day period, then the limitation described in subsection 3 of this section shall not be applicable with respect to the investment and tax credits which are described in such filing with the department.

135.505. A Missouri certified capital company shall have a funding period of one year from the date of receiving certification from the director. All investments in the Missouri certified capital company shall be made within such three hundred sixty-five day funding period.

135.508. The department may certify profit or not for profit entities which submit an application to be designated as a Missouri certified capital company. The department shall review the organizational documents for each applicant for certification and the business history of the applicant, determine that the Missouri certified capital company's cash, marketable securities and other liquid assets are at least five hundred thousand dollars, determine that the liquid asset base for certified companies is at least five hundred thousand dollars at all times during the company's participation in the program authorized by sections 135.500 to 135.529, and determine that the officers and the board of directors, partners, trustees or managers are thoroughly acquainted with the requirements of sections 135.500 to 135.529 and have significant experience in managing entities which provide venture capital and financing assistance in a manner which is similar to that required of a Missouri certified capital company. No insurance company licensed by or transacting business in Missouri shall, individually or with or through one or more affiliates, be a managing general partner of or control the direction of investments of a Missouri certified capital company. Within seventy-five days of application, the department shall either issue the certification and notify the department of revenue and the director of the department of insurance of such certification or shall refuse the certification and communicate in detail to the applicant the grounds for the refusal, including the suggestions for the removal of those grounds. The department shall be responsible for the administration of the tax credits authorized by sections 135.500 to 135.529.

135.516. 1. To continue to be certified, a Missouri certified capital company shall make qualified investments according to the following schedule:

(1) Within two years after the date on which a Missouri certified capital company is designated as a Missouri certified capital company at least twenty-five percent of its certified capital shall be, or have been, placed in qualified investments;

(2) Within three years after the date on which a Missouri certified capital company is designated as a Missouri certified capital company at least forty percent of its certified capital shall be, or have been, placed in qualified investments;

(3) Within four years after the date on which a Missouri certified capital company is designated as a Missouri certified capital company, at least fifty percent of its total certified capital shall be, or have been, placed in qualified investments;

(4) A certified capital company, at least fifteen working days prior to making what it determines to be an initial qualified investment in a specific qualified Missouri business, shall certify to the department that the company in which it proposes to invest meets the definition of a qualified Missouri business pursuant to subdivision (14) of subsection 2 of section 135.500. The certified capital company shall state the amount of capital it intends to invest and the name of the business in which it intends to invest. The certified capital company shall also provide to the department an explanation of its determination that the business meets the definition of a qualified Missouri business. If the department determines that the business does not meet the definition of a qualified Missouri business, it shall, within the fifteen working day period prior to the making of the proposed investment, notify the certified capital company of its determination and an explanation thereof. If the department fails to notify the certified capital company with respect to the proposed investment within the fifteen working day period prior to the making of the proposed investment, the company in which the certified capital company proposes to invest shall be deemed to be a qualified Missouri business. If a certified capital company fails to notify the department prior to making an initial investment in a business, the department may subsequently determine that the business in which the certified capital company invested was not a qualified Missouri business even though the business, at the time of the investment, met the requirements of subdivision (14) of subsection 2 of section 135.500;

(5) All certified capital which is not required to be placed in qualified investments or which has been placed in qualified investments and can be received by the company, may be held or invested in such manner as the Missouri certified capital company, in its discretion, deems appropriate. The proceeds of all certified capital which is received by a certified capital company after it was originally placed in qualified investments may be placed again in qualified investments and shall count toward any requirement in sections 135.500 to 135.529 with respect to placing certified capital in qualified investments.

2. A certified capital company may make qualified distributions to its equity owners at any time. In order to make distributions to the equity owners of a certified capital company, however, a certified capital company must have placed one hundred percent of its certified capital in investments. Distributions or payments to debt holders of a certified capital company, however, may be made without restriction with respect to debt owed to them by a certified capital company. A debt holder that is also an equity holder of a certified capital company may receive distributions or payments with respect to such debt without restriction. Once a certified capital company has placed one hundred percent of its certified capital in qualified investments and has met all other requirements under sections 135.500 to 135.529, it shall no longer be subject to regulation by the department.

3. No qualified investment may be made at a cost to a Missouri certified capital company greater than fifteen percent of the total certified capital under management of the Missouri certified capital company at the time of investment. A Missouri certified capital company may not make an investment in an affiliate of the certified capital company. For the purposes of this subsection, if a legal entity is not an affiliate before a certified capital company initially invests in the entity, it will not be an affiliate if a certified capital company provides additional investment in such entity subsequent to its initial investment.

4. Documents and other materials submitted by Missouri certified capital companies or by businesses for purposes of the continuance of certification may be deemed "closed records" pursuant to the provisions of section 620.014, RSMo.

5. Each Missouri certified capital company shall report the following to the department:

(1) As soon as practicable after the receipt of certified capital, the name of each investor from which the certified capital was received, the amount of each investor's investment of certified capital and tax credits computed without regard to any limitations under subsection 3 of section 135.503, and the date on which the certified capital was received;

(2) On a quarterly basis, the amount of the Missouri certified capital company's certified capital at the end of the quarter, whether or not the Missouri certified capital company has invested more than fifteen percent of the total certified capital under management in any one company, and all qualified investments that the Missouri certified capital company has made;

(3) Each Missouri certified capital company shall provide annual audited financial statements to the department which include an opinion of an independent certified public accountant to the department within ninety days of the close of the fiscal year. The audit shall address the methods of operation and conduct of the business of the Missouri certified capital company to determine if the Missouri certified capital company is complying with the statutes and program rules and that the funds received by the Missouri certified capital company have been invested as required within the time limits provided by sections 135.500 to 135.529.

135.520. 1. The division of finance of the department of economic development shall conduct an annual review of each Missouri certified capital company to determine if the Missouri certified capital company is abiding by the requirements of certifications, to advise the Missouri certified capital company as to the certification status of its qualified investments and to ensure that no investment has been made in violation of sections 135.500 to 135.529. The cost of the annual review shall be paid by each Missouri certified capital company according to a reasonable fee schedule adopted by the department. The division of finance shall report its findings to the department as soon as practicable following completion of the audit.

2. Any material violation of sections 135.500 to 135.529 shall be grounds for decertification under this section. If the department determines that a company is not in compliance with any requirements for continuing in certification, it shall, by written notice, inform the officers of the company and the board of directors, managers, trustees or general partners that they may be decertified in one hundred twenty days from the date of mailing of the notice, unless they correct the deficiencies and are again in compliance with the requirements for certification.

3. At the end of the one hundred twenty-day grace period, if the Missouri certified capital company is still not in compliance, the department may send a notice of decertification to the company and to the directors of the department of revenue and department of insurance. Decertification of a Missouri certified capital company prior to the certified capital company meeting all requirements of subdivisions (1) to (3) of subsection 1 of section 135.516 shall cause the recapture of all premium tax credits previously claimed by an investor and the forfeiture of all future credits to be claimed by an investor with respect to its investment in the certified capital company. Decertification of a Missouri certified capital company after it has met all requirements of subdivisions (1) to (3) of subsection 1 of section 135.516 shall cause the forfeiture of premium tax credits for the taxable year of the investor in which the decertification arose and for future taxable years with no recapture of tax credits obtained by an investor with respect to the investor's tax years which ended before the decertification occurred.

135.523. The department may revoke the certification of a Missouri certified capital company if any material representation to the department in connection with the application process proves to have been falsely made or if the application materially violates any requirement established by the department pursuant to sections 135.500 to 135.529.

135.526. All investments for which tax credits are claimed under the provisions of sections 135.500 to 135.529 shall satisfy the conditions of being registered or specifically exempt from registration by provisions or regulations under chapter 409, RSMo.

135.529. 1. The tax credit established pursuant to sections 135.500 to 135.529 may be sold or transferred in accordance with regulations adopted by the department. Any such sale or transfer shall not affect the time schedule for taking the tax credit, as provided in sections 135.500 to 135.529. Any premium tax credits recaptured pursuant to section 135.520 shall be the liability of the taxpayer which actually claimed the credit. In approving the sale or transfer of the credit pursuant to this section, the department may require the transferor or the transferee or both the transferor and the transferee to execute guarantees or post bonds with respect to any potential credit recapture.

2. No rule or portion of a rule promulgated under the authority of sections 135.500 to 135.529 shall become effective unless it has been promulgated pursuant to the provisions of chapter 536, RSMo. The department shall make and promulgate emergency rules and regulations consistent with the provisions of sections 135.500 to 135.529 as are necessary or useful to carry out the provisions of sections 135.500 to 135.529, pursuant to section 536.025, RSMo.

3. Every final order, decision, license or other official act of the director pursuant to sections 135.500 to 135.529 is subject to administrative review in accordance with chapter 621, RSMo.

148.330. 1. Every such company shall, on or before the first day of March in each year, make a return, verified by the affidavit of its president and secretary, or other authorized officers, to the director of the department of insurance stating the amount of all premiums received on account of policies issued in this state by the company, whether in cash or in notes, during the year ending on the thirty-first day of December, next preceding. Upon receipt of such returns the director of the department of insurance shall verify the same and certify the amount of tax due from the various companies on the basis and at the rates provided in section 148.320, and shall certify the same to the director of revenue together with the amount of the quarterly installments to be made as provided in subsection 2 of this section, on or before the thirtieth day of April of each year.

2. Beginning January 1, 1983, the amount of the tax due for that calendar year and each succeeding calendar year thereafter shall be paid in four approximately equal estimated quarterly installments, and a fifth reconciling installment. The first four installments shall be based upon the tax for the immediately preceding taxable year ending on the thirty-first day of December, next preceding. The quarterly installments shall be made on the first day of March, the first day of June, the first day of September and the first day of December. Immediately after receiving certification from the director of the department of insurance of the amount of tax due from the various companies the director of revenue shall notify and assess each company the amount of taxes on its premiums for the calendar year ending on the thirty-first day of December, next preceding. The director of revenue shall also notify and assess each company the amount of the estimated quarterly installments to be made for the calendar year. If the amount of the actual tax due for any year exceeds the total of the installments made for such year, the balance of the tax due shall be paid on the first day of June of the year following, together with the regular quarterly payment due at that time. If the total amount of the tax actually due is less than the total amount of the installments actually paid, the amount by which the amount paid exceeds the amount due shall be credited against the tax for the following year and deducted from the quarterly installment otherwise due on the first day of June. If the March first quarterly installment made by a company is less than the amount assessed by the director of revenue, the difference will be due on June first, but no interest will accrue to the state on the difference unless the amount paid by the company is less than eighty percent of one-fourth of the total amount of tax assessed by the director of revenue for the immediately preceding taxable year. The state treasurer, upon receiving the moneys paid as a tax upon such premiums to the director of revenue, shall place the moneys to the credit of a fund to be known as "The County Stock Insurance Fund", which is hereby created and established.

3. If the estimated quarterly tax installments are not so paid, the director of revenue shall certify such fact to the director of the division of insurance who shall thereafter suspend such delinquent company or companies from the further transaction of business in this state until such taxes shall be paid and such companies shall be subject to the provisions of sections 148.410 to 148.461.

4. On or before the first day of September of each year the commissioner of administration shall apportion all moneys in the county stock insurance fund to the general revenue fund of the state, to the county treasurer and to the treasurer of the school district in which the principal office of the company paying the same is located. All premium tax credits described in sections 135.500 to 135.529, RSMo, shall only reduce the amounts apportioned to the general revenue fund of the state and shall not reduce any moneys apportioned to the treasurer of the school district in which the principal office of the company paying the same is located. Apportionments shall be made in the same ratio which the rates of levy for the same year for state purposes, for county purposes, and for all school district purposes, bear to each other; provided that any proceeds from such tax for prior years remaining on hand in the hands of the county collector or county treasurer undistributed on the effective date of sections 148.310 to 148.460 and any proceeds of such tax for prior years collected thereafter shall be distributed and paid in accordance with the provisions of such sections. Whenever the word "county" occurs herein it shall be construed to include the city of St. Louis.

148.350. 1. Every such company or association shall, on or before the first day of March in each year, make a return, verified by the affidavit of its president and secretary or other authorized officers, to the director of the department of insurance stating the amount of all premiums received on account of policies issued in this state by such company, whether in cash or in notes, during the year ending on the thirty-first day of December, next preceding. Upon receipt of such returns, the director of the department of insurance shall verify the same and certify the amount of tax due from the various companies on the basis and at the rate provided in section 148.340, and shall certify the same to the director of revenue together with the amount of the quarterly installments to be made as provided in subsection 2 of this section, on or before the thirtieth day of April of each year.

2. Beginning January 1, 1983, the amount of the tax due for that calendar year and each succeeding calendar year thereafter shall be paid in four approximately equal estimated quarterly installments and a fifth reconciling installment. The first four installments shall be based upon the tax assessed for the immediately preceding taxable year ending on the thirty-first day of December, next preceding. The quarterly installment shall be made on the first day of March, the first day of June, the first day of September, and the first day of December. Immediately after receiving from the director of the department of insurance, certification of the amount of tax due from the various companies, the director of revenue shall notify and assess each company the amount of taxes on its premiums for the calendar year ending on the thirty-first day of December, next preceding. The director of revenue shall also notify and assess each company the amount of the estimated quarterly installments to be made for the calendar year. If the amount of the actual tax due for any year exceeds the total of the installments made for such year, the balance of the tax due shall be paid on the first day of June of the following year, together with the regular quarterly installment due at that time. If the total amount of the tax actually due is less than the total amount of the installments actually paid, the amount by which the amount paid exceeds the amount due shall be credited against the tax for the following year and deducted from the quarterly installment otherwise due on the first day of June. If the March first quarterly installment made by a company is less than the amount assessed by the director of revenue, the difference will be due on June first, but no interest will accrue to the state on the difference unless the amount paid by the company is less than eighty percent of one-fourth of the total amount of tax assessed by the director of revenue for the immediately preceding taxable year. If the estimated quarterly tax installments are not so paid, the director of revenue shall certify such fact to the director of the department of insurance who shall thereafter suspend such delinquent company or companies from the further transaction of business in this state until such taxes shall be paid, and such companies shall be subject to the provisions of sections 148.410 to 148.461.

3. Upon receiving such money from the director of revenue, the state treasurer shall receipt one-half thereof into the general revenue fund of the state, and he shall place the remainder of such tax to the credit of a fund to be known as "The County Foreign Insurance Tax Fund", which is hereby created and established. All premium tax credits described in sections 135.500 to 135.529, RSMo, shall only reduce the amount of moneys received by the general revenue fund of this state and shall not reduce any moneys received by the county foreign insurance tax fund."; and

Further amend the title and enacting clause accordingly.

Senator Flotron moved that the above amendment be adopted.

Senator Wiggins assumed the Chair.

Senator Maxwell offered SA 1 to SA 4, which was read:

SENATE AMENDMENT NO. 1 TO

SENATE AMENDMENT NO. 4

Amend Senate Amendment No. 4 to Senate Substitute for Senate Bill No. 910, Page 4, Section 135.503, Line 16, by striking the word "ten" and inserting in its place the words "eight and one- half".

Senator Maxwell moved that the above amendment be adopted, which motion prevailed.

SA 4, as amended, was again taken up.

Senator Flotron moved that the above amendment be adopted, which motion prevailed.

Senators House and Ehlmann offered SA 5:

SENATE AMENDMENT NO. 5

Amend Senate Substitute for Senate Bill No. 910, Page 1, Section A, Line 4, by inserting immediately after said line the following:

"172.273. 1. The curators of the University of Missouri may establish office park projects for the purpose of research[,] and development [and office park projects], in order to promote cooperative relationships and to provide for shared resources between private individuals, companies and corporations, and the University of Missouri, for the advancement of the university in carrying out its educational mission [and such projects are declared to be in furtherance of the purposes of the university].

2. The curators may, in connection with such projects, enter into written, mutually binding leases or agreements with individuals, businesses, corporations, and professional firms participating in the project for the purpose of expanding business and professional opportunities for students, faculty and graduates of the university and of the area it serves, and for making available to the university the resources and expertise of the business and professional entities participating in the project.

3. The curators may purchase necessary land and may purchase and construct or arrange for or permit the construction of any necessary facilities for such projects, may utilize the power of eminent domain, and may in any other manner acquire and accept in the name of the curators of the University of Missouri suitable land and facilities for such projects, and may enter into business arrangements, including long-term leases, for the development thereof. The curators may also acquire options upon lands to be purchased. Lands and improvements utilized as a part of such projects, so long as they remain a part of a project, shall not be subject to local zoning or local regulatory ordinances; provided that if the project is located within a city or county, the university is required to consult with the city or county, prior to board of curators' approval of the master development plan or substantial amendments thereto. The city or county planning commission may hold and complete a public hearing on such plan within forty-five days of submission to the city or county and the city or county within fifteen days thereafter may issue its advisory recommendations to the curators. The curators may in their sole discretion require that project development conform to the planning, transportation, environmental, health and safety requirements of such city or county. Interests in property included in such projects may be conveyed as needed, without passage of a concurrent resolution as provided by the provisions of section 172.020. [The utilization of the real property, as provided in subsection 1 of this section, is hereby deemed to be a public purpose and in furtherance of the purposes of the university. Provided] If such land is owned by the university and used as provided in subsection 1 and subsection 2 of this section and found to be within the university's educational mission, no leasehold or other interest therein, by whomsoever held, shall be separately assessed or taxed, and such real property as a whole shall be deemed the property of the curators of the University of Missouri and be exempt from all forms of property tax.

4. For the purpose of developing and operating the project, the curators may enter into cooperative agreements, including leases, in the same manner and to the same extent that political subdivisions are authorized to enter into such agreements by the provisions of section 70.220, RSMo.

5. Notwithstanding the exemption from taxes in subsection 3 of this section, whenever a private enterprise operates its facilities on land owned by the curators for an office park project for the purpose of research and development and such operation is outside the advancement of the university's educational mission, the private enterprise shall be subject to all taxes set forth by the appropriate political subdivision.

[5.] 6. Whenever the curators' acquisition of land for [such a research, development and office park project] an office park project for research and development will result in displacement, relocation assistance and monetary benefits identical to those provided by subchapter II of the Uniform Relocation Assistance and Real Property Acquisition Policies Act of 1970, 42 USC 4621 et seq., and its implementing regulations shall be afforded to each displaced occupant or entity.

[6.] 7. Notwithstanding the exemption of the curators of the University of Missouri from municipal regulation and the provisions of subsection 3 of this section, any entity acting pursuant to a lease or cooperative agreement with the curators may request that permits, licenses and certificates be issued by a city or county where a project is to be located in order to aid in the construction, operation and financing of such project. Such permits, licenses and certificates may be issued by the city or county after review and approval of plans submitted by an architect or engineer licensed to practice in the state of Missouri. Any entity may also request that inspections be conducted by such city or county if such activities are normally performed by the city or county in the enforcement of its building code.

[7.] 8. Such doctrines of sovereign and official immunity and the public duty doctrines as now exist for the issuance of permits, licenses, certificates and performance of inspections shall apply to any city, county or official or employee thereof issuing permits, licenses, and certificates or performing inspections pursuant thereto with respect to any claim brought for damages as a result of the wrongful or negligent issuance of such permit, license or certificate or the performance of inspections."; and

Further amend title and enacting clause accordingly.

Senator House moved that the above amendment be adopted, which motion prevailed on a standing division vote.

Senator Klarich offered SA 6:

SENATE AMENDMENT NO. 6

Amend Senate Substitute for Senate Bill No. 910, Page 1, Section A, Line 4, by inserting immediately after said line, the following:

"32.105. As used in sections 32.100 to [32.125] 32.127, the following terms mean:

(1) "Affordable housing assistance activities", money, real or personal property, or professional services expended or devoted to the construction, or rehabilitation of affordable housing units;

(2) "Affordable housing unit", a residential unit generally occupied by persons and families with incomes at or below the levels described herein and bearing a cost to the occupant no greater than thirty percent of the maximum eligible household income for the affordable housing unit. In the case of owner occupied units, the cost to the occupant shall be considered the amount of the gross monthly mortgage payment, including casualty insurance, mortgage insurance, and taxes. In the case of rental units, the cost to the occupant shall be considered the amount of the gross rent. The cost to the occupant shall include the cost of any utilities, other than telephone. If any utilities are paid directly by the occupant, the maximum cost that may be paid by the occupant is to be reduced by a utility allowance prescribed by the commission. Persons or families are eligible occupants of affordable housing units if the household combined, adjusted gross income as defined by the commission is equal to or less than the following percentages of the median family income for the geographic area in which the residential unit is located, or the median family income for the state of Missouri, whichever is larger; ("geographic area" means the metropolitan area or county designated as an area by the federal Department of Housing and Urban Development under Section 8 of the United States Housing Act of 1937, as amended, for purposes of determining fair market rental rates):

Percent of State or
Geographic Area Family
Size of Household Median Income
One Person 35%
Two Persons 40%
Three Persons 45%
Four Persons 50%
Five Persons 54%
Six Persons 58%
Seven Persons 62%
Eight Persons 66%

(3) "Business firm", person, firm, a partner in a firm, corporation or a shareholder in an S corporation doing business in the state of Missouri and subject to the state income tax imposed by the provisions of chapter 143, RSMo, or a corporation subject to the annual corporation franchise tax imposed by the provisions of chapter 147, RSMo, or an insurance company paying an annual tax on its gross premium receipts in this state, or other financial institution paying taxes to the state of Missouri or any political subdivision of this state under the provisions of chapter 148, RSMo, or an express company which pays an annual tax on its gross receipts in this state;

(4) "Commission", the Missouri housing development commission;

(5) "Community services", any type of counseling and advice, emergency assistance or medical care furnished to individuals or groups in the state of Missouri;

(6) "Crime prevention", any activity which aids in the reduction of crime in the state of Missouri;

(7) "Defense industry contractor", a person, corporation or other entity which will be or has been negatively impacted as a result of its status as a prime contractor of the Department of Defense or as a second or third tier contractor. A "second tier contractor" means a person, corporation or other entity which contracts to perform manufacturing, maintenance or repair services for a prime contractor of the Department of Defense, and a "third tier contractor" means a person, corporation or other entity which contracts with a person, corporation or other entity which contracts with a prime contractor of the Department of Defense;

(8) "Doing business", among other methods of doing business in the state of Missouri, a partner in a firm or a shareholder in an S corporation shall be deemed to be doing business in the state of Missouri if such firm or S corporation, as the case may be, is doing business in the state of Missouri;

(9) "Earned credits", credits approved and issued by the commission pursuant to sections 32.100 through 32.127 for which property or services have been contributed and not yet claimed as a credit against any tax by any business firm;

[(9)] (10) "Economic development", the acquisition, renovation, improvement, or the furnishing or equipping of existing buildings and real estate in distressed or blighted areas of the state when such acquisition, renovation, improvement, or the furnishing or equipping of the existing buildings and real estate will result in the creation or retention of jobs within the state; or, until June 30, 1996, a defense conversion pilot project located in a standard metropolitan statistical area which contains a city with a population of at least three hundred fifty thousand inhabitants, which will assist Missouri-based defense industry contractors in their conversion from predominately defense related contracting to nondefense oriented manufacturing. Only neighborhood organizations, as defined in subdivision (13) of this section, may apply to conduct economic development projects. Prior to the approval of an economic development project, the neighborhood organization shall enter into a contractual agreement with the department of economic development. Credits approved for economic development projects may not exceed two million dollars from within any one fiscal year's allocation;

[(10)] (11) "Education", any type of scholastic instruction or scholarship assistance to an individual who resides in the state of Missouri that enables him to prepare himself for better opportunities or community awareness activities rendered by a statewide organization established for the purpose of archeological education and preservation;

[(11)] (12) "Homeless assistance pilot project", the program established pursuant to section 32.117;

[(12)] (13) "Job training", any type of instruction to an individual who resides in the state of Missouri that enables him to acquire vocational skills so that he can become employable or be able to seek a higher grade of employment;

[(13)] (14) "Neighborhood organization", any organization performing community services or economic development activities in the state of Missouri and:

(a) Holding a ruling from the Internal Revenue Service of the United States Department of the Treasury that the organization is exempt from income taxation under the provisions of the Internal Revenue Code; or

(b) Incorporated in the state of Missouri as a not for profit corporation under the provisions of chapter 355, RSMo; or

(c) Designated as a community development corporation by the United States government under the provisions of Title VII of the Economic Opportunity Act of 1964;

[(14)] (15) "Physical revitalization", furnishing financial assistance, labor, material, or technical advice to aid in the physical improvement or rehabilitation of any part or all of a neighborhood area;

[(15)] (16) "S corporation", a corporation described in section 1361(a)(1) of the United States Internal Revenue Code and not subject to the taxes imposed by section 143.071, RSMo, by reason of section 143.471, RSMo.

32.127. Notwithstanding any provision of law to the contrary, any taxpayer may sell, assign, exchange, convey or otherwise transfer the earned credits authorized by sections 32.100 through 32.127 in accordance with this section. Any taxpayer holding earned credits, hereinafter the assignor for the purpose of this section, may sell, assign, exchange or otherwise transfer all or any portion of such earned credits:

(1) For consideration in an amount not less than seventy-five percent of the par value of such earned credits being sold, assigned, exchanged or otherwise transferred; and

(2) In an amount not to exceed the par value of such earned credits being sold, assigned, exchanged or otherwise transferred. The taxpayer acquiring earned credits, hereinafter the assignee for the purpose of this section, may use the acquired credits to offset up to one hundred percent of the tax liabilities otherwise imposed on such taxpayer described in section 32.115. Any unused earned credits in the hands of the assignee not used in the year of the assignor's contribution with respect to such earned credits may be carried over for the next five succeeding calendar or fiscal years until the full credit has been claimed, provided that earned credits issued pursuant to proposals approved under section 32.111 may be carried over for the next ten succeeding calendar or fiscal years following the tax year in which the original contribution by assignor was made until the full credit has been allowed. The assignor and assignee shall enter into a written agreement setting forth the terms and conditions of the transfer and shall provide a copy of the agreement, together with an application for transfer of tax credits, to the commission within thirty calendar days following the effective date of the transfer. The application for transfer of tax credits shall be in a form proscribed by the commission. The assignor shall provide any additional information as may be required by the commission and the director of revenue to administer and carry out the provisions of this section. Upon approval of such transfer of the earned credits, the commission shall transmit a copy of the approval to the director of revenue and the assignee and thereafter the earned credits shall be available to assignee as set forth in sections 32.100 and 32.127, as if the credits had originally been issued to the assignee."; and

Further amend the title and enacting clause accordingly.

Senator Klarich moved that the above amendment be adopted, which motion prevailed.

Senator Quick resumed the Chair.

Senator Klarich offered SA 7:

SENATE AMENDMENT NO. 7

Amend Senate Substitute for Senate Bill No. 910, Page 1, Section A, Line 4, by inserting immediately after said line, the following:

"144.030. 1. There is hereby specifically exempted from the provisions of sections 144.010 to 144.525 and from the computation of the tax levied, assessed or payable under sections 144.010 to 144.525 such retail sales as may be made in commerce between this state and any other state of the United States, or between this state and any foreign country, and any retail sale which the state of Missouri is prohibited from taxing under the Constitution or laws of the United States of America, and such retail sales of tangible personal property which the general assembly of the state of Missouri is prohibited from taxing or further taxing by the constitution of this state.

2. There are also specifically exempted from the provisions of the local sales tax law as defined in section 32.085, RSMo, section 238.235, RSMo, and sections 144.010 to 144.525 and 144.600 to 144.745 and from the computation of the tax levied, assessed or payable under the local sales tax law as defined in section 32.085, RSMo, section 238.235, RSMo, and sections 144.010 to 144.525 and 144.600 to 144.745:

(1) Motor fuel or special fuel subject to an excise tax of this state, unless all or part of such excise tax is refunded pursuant to section 142.584, RSMo; or upon the sale at retail of fuel to be consumed in manufacturing or creating gas, power, steam, electrical current or in furnishing water to be sold ultimately at retail; or feed for livestock or poultry which is to be used in the feeding of livestock or poultry to be sold ultimately in processed form or otherwise at retail; or grain to be converted into foodstuffs which are to be sold ultimately in processed form at retail; or seed, limestone or fertilizer which is to be used for seeding, liming or fertilizing crops which when harvested will be sold at retail or will be fed to livestock or poultry to be sold ultimately in processed form at retail; economic poisons registered under the provisions of the Missouri pesticide registration law (sections 281.220 to 281.310, RSMo) which are to be used in connection with the growth or production of crops, fruit trees or orchards applied before, during, or after planting, the crop of which when harvested will be sold at retail or will be converted into foodstuffs which are to be sold ultimately in processed form at retail;

(2) Materials, manufactured goods, machinery and parts which when used in manufacturing, processing, compounding, mining, producing or fabricating become a component part or ingredient of the new personal property resulting from such manufacturing, processing, compounding, mining, producing or fabricating and which new personal property is intended to be sold ultimately for final use or consumption; and materials and manufactured goods which are ultimately consumed in the manufacturing process by becoming, in whole or in part, a component part or ingredient of steel products intended to be sold ultimately for final use or consumption;

(3) Materials, replacement parts and equipment purchased for use directly upon, and for the repair and maintenance or manufacture of, motor vehicles, watercraft, railroad rolling stock or aircraft engaged as common carriers of persons or property;

(4) Machinery and equipment, and the materials and supplies solely required for the installation or construction of such machinery and equipment, replacing [and used for the same purposes as the] machinery and equipment [replaced by reason of design or product changes], which is purchased for and used directly for manufacturing or fabricating a product which is intended to be sold ultimately for final use or consumption; and machinery and equipment, and the materials and supplies required solely for the operation, installation or construction of such machinery and equipment, purchased and used to establish new, or to replace or expand existing, material recovery processing plants in this state. For the purposes of this subdivision, a "material recovery processing plant" means a facility which converts recovered materials into a new product, or a different form which is used in producing a new product, and shall [not] include a facility or equipment which is used [solely] exclusively for the collection of recovered materials for delivery to a material recovery processing plant;

(5) Machinery and equipment, and the materials and supplies solely required for the installation or construction of such machinery and equipment, purchased and used to establish new or to expand existing manufacturing, mining or fabricating plants in the state if such machinery and equipment is used directly in manufacturing, mining or fabricating a product which is intended to be sold ultimately for final use or consumption;

(6) Tangible personal property which is used exclusively in the manufacturing, processing, modification or assembling of products sold to the United States government or to any agency of the United States government;

(7) Animals or poultry used for breeding or feeding purposes;

(8) Newsprint used in newspapers published for dissemination of news to the general public;

(9) The rentals of films, records or any type of sound or picture transcriptions for public commercial display;

(10) Pumping machinery and equipment used to propel products delivered by pipelines engaged as common carriers;

(11) Railroad rolling stock for use in transporting persons or property in interstate commerce and motor vehicles licensed for a gross weight of twenty-four thousand pounds or more or trailers used by common carriers, as defined in section 390.020, RSMo, solely in the transportation of persons or property in interstate commerce;

(12) Electrical energy used in the actual primary manufacture, processing, compounding, mining or producing of a product, or electrical energy used in the actual secondary processing or fabricating of the product, if the total cost of electrical energy so used exceeds ten percent of the total cost of production, either primary or secondary, exclusive of the cost of electrical energy so used;

(13) Anodes which are used or consumed in manufacturing, processing, compounding, mining, producing or fabricating and which have a useful life of less than one year;

(14) Machinery, equipment, appliances and devices purchased or leased and used solely for the purpose of preventing, abating or monitoring air pollution, and materials and supplies solely required for the installation, construction or reconstruction of such machinery, equipment, appliances and devices, and so certified as such by the director of the department of natural resources, except that any action by the director under this subdivision may be appealed to the air conservation commission which may uphold or reverse such action;

(15) Machinery, equipment, appliances and devices purchased or leased and used solely for the purpose of preventing, abating or monitoring water pollution, and materials and supplies solely required for the installation, construction or reconstruction of such machinery, equipment, appliances and devices, and so certified as such by the director of the department of natural resources, except that any action by the director under this subdivision may be appealed to the Missouri clean water commission which may uphold or reverse such action;

(16) Tangible personal property purchased by a rural water district;

(17) All amounts paid or charged for admission or participation or other fees paid by or other charges to individuals in or for any place of amusement, entertainment or recreation, games or athletic events, including museums, zoos and planetariums, owned or operated by a municipality or other political subdivision where all the proceeds derived therefrom benefit the municipality or other political subdivision and do not inure to any private person, firm, or corporation;

(18) All sales of insulin and prosthetic or orthopedic devices as defined on January 1, 1980, by the federal medicare program under Title XVIII of the Social Security Act of 1965, including the items specified in section 1862(a)(12) of that act, and also specifically including hearing aids and hearing aid supplies and all sales of drugs which may be legally dispensed by a licensed pharmacist only upon a lawful prescription of a practitioner licensed to administer those items;

(19) All sales made by or to religious and charitable organizations and institutions in their religious, charitable or educational functions and activities and all sales made by or to all elementary and secondary schools operated at public expense in their educational functions and activities;

(20) All sales of aircraft to common carriers for storage or for use in interstate commerce and all sales made by or to not for profit civic, social, service or fraternal organizations, including fraternal organizations which have been declared tax exempt organizations under section 501(c)(8) or (10) of the 1986 Internal Revenue Code, as amended, solely in their civic or charitable functions and activities and all sales made to eleemosynary and penal institutions and industries of the state, and all sales made to any private not for profit institution of higher education not otherwise excluded under subdivision (19) of this subsection or any institution of higher education supported by public funds, and all sales made to a state relief agency in the exercise of relief functions and activities;

(21) All ticket sales made by benevolent, scientific and educational associations which are formed to foster, encourage, and promote progress and improvement in the science of agriculture and in the raising and breeding of animals, and by nonprofit summer theater organizations if such organizations are exempt from federal tax under the provisions of the Internal Revenue Code;

(22) All sales made to any private not for profit elementary or secondary school, all sales of feed additives, medications or vaccines administered to livestock or poultry in the production of food or fiber, all sales of pesticides used in the production of crops, livestock or poultry for food or fiber, all sales of bedding used in the production of livestock or poultry for food or fiber, all sales of propane or natural gas, electricity or diesel fuel used exclusively for drying agricultural crops, and all sales of farm machinery, other than airplanes, motor vehicles and trailers. As used in this subdivision, the term "feed additives" means tangible personal property which, when mixed with feed for livestock or poultry, is to be used in the feeding of livestock or poultry. As used in this subdivision, the term "farm machinery" means new or used farm tractors and such other new or used farm machinery and equipment and repair or replacement parts thereon and one-half of each purchaser's purchase of diesel fuel therefor which is:

(a) Used exclusively for agricultural purposes;

(b) Used on land owned or leased for the purpose of producing farm products; and

(c) Used directly in producing farm products to be sold ultimately in processed form or otherwise at retail or in producing farm products to be fed to livestock or poultry to be sold ultimately in processed form at retail;

(23) Except as otherwise provided in section 144.032, all sales of metered water service, electricity, electrical current, natural, artificial or propane gas, wood, coal or home heating oil for domestic use and in any city not within a county, all sales of metered or unmetered water service for domestic use;

(a) "Domestic use" means that portion of metered water service, electricity, electrical current, natural, artificial or propane gas, wood, coal or home heating oil, and in any city not within a county, metered or unmetered water service, which an individual occupant of a residential premises uses for nonbusiness, noncommercial or nonindustrial purposes. Utility service through a single or master meter for residential apartments or condominiums, including service for common areas and facilities and vacant units, shall be deemed to be for domestic use. Each seller shall establish and maintain a system whereby individual purchases are determined as exempt or nonexempt;

(b) Regulated utility sellers shall determine whether individual purchases are exempt or nonexempt based upon the seller's utility service rate classifications as contained in tariffs on file with and approved by the Missouri public service commission. Sales and purchases made pursuant to the rate classification "residential" and sales to and purchases made by or on behalf of the occupants of residential apartments or condominiums through a single or master meter, including service for common areas and facilities and vacant units, shall be considered as sales made for domestic use and such sales shall be exempt from sales tax. Sellers shall charge sales tax upon the entire amount of purchases classified as nondomestic use. The seller's utility service rate classification and the provision of service thereunder shall be conclusive as to whether or not the utility must charge sales tax;

(c) Each person making domestic use purchases of services or property and who uses any portion of the services or property so purchased for a nondomestic use shall, by the fifteenth day of the fourth month following the year of purchase, and without assessment, notice or demand, file a return and pay sales tax on that portion of nondomestic purchases. Each person making nondomestic purchases of services or property and who uses any portion of the services or property so purchased for domestic use, and each person making domestic purchases on behalf of occupants of residential apartments or condominiums through a single or master meter, including service for common areas and facilities and vacant units, under a nonresidential utility service rate classification may, between the first day of the first month and the fifteenth day of the fourth month following the year of purchase, apply for credit or refund to the director of revenue and the director shall give credit or make refund for taxes paid on the domestic use portion of the purchase. The person making such purchases on behalf of occupants of residential apartments or condominiums shall have standing to apply to the director of revenue for such credit or refund;

(24) All sales of handicraft items made by the seller or his spouse if the seller or his spouse is at least sixty-five years of age, and if the total gross proceeds from such sales do not constitute a majority of the annual gross income of the seller;

(25) Excise taxes, collected on sales at retail, imposed by sections 4041, 4061, 4071, 4081, 4091, 4161, 4181, 4251, 4261 and 4271 of Title 26, United States Code. The director of revenue shall promulgate rules pursuant to chapter 536, RSMo, to eliminate all state and local sales taxes on such excise taxes;

(26) Sales of fuel consumed or used in the operation of ships, barges, or waterborne vessels which are used primarily in or for the transportation of property or cargo, or the conveyance of persons for hire, on navigable rivers bordering on or located in part in this state, if such fuel is delivered by the seller to the purchaser's barge, ship, or waterborne vessel while it is afloat upon such river;

(27) All sales made to an interstate compact agency created under sections 70.370 to 70.440, RSMo, or sections 238.010 to 238.100, RSMo, in the exercise of the functions and activities of such agency as provided under the compact;

(28) Computers, computer software and computer security systems purchased for use by architectural, engineering or accounting firms headquartered in this state. For the purposes of this subdivision, "headquartered in this state" means the office for the administrative management of at least four integrated facilities operated by the taxpayer is located in the state of Missouri."; and

Further amend the title and enacting clause accordingly.

Senator Klarich moved that the above amendment be adopted, which motion prevailed.

Senator Howard offered SA 8:

SENATE AMENDMENT NO. 8

Amend Senate Substitute for Senate Bill No. 910, Page 1, In the Title, Line 2, by inserting immediately after "1995," the following: "and section 260.831 as enacted by the second regular session of the eighty-eighth general assembly in senate committee substitute for senate bill no. 662 and delivered to the governor on April 22, 1996,"; and

Further amend said bill, page 1, Section A, line 1, by inserting immediately after "1995," the following: "and section 260.831 as enacted by the second regular session of the eighty-eighth general assembly in senate committee substitute for senate bill no. 662 and delivered to the governor on April 22, 1996,"; and further amend said section, line 3, by inserting immediately after the word "sections" the following: "260.831,"; and further amend said section, line 4, by inserting immediately after said line the following:

"260.831. 1. Each operator of a solid waste sanitary or demolition landfill in any county wherein a landfill fee has been approved by the voters pursuant to section 260.830 shall collect a charge equal to the charge authorized by the voters in such election, not to exceed one dollar and fifty cents per ton or its volumetric equivalent of solid waste accepted. Such fee shall be collected in addition to any fee authorized or imposed pursuant to the provisions of section 260.330, and shall be paid to such operator by all political subdivisions, municipalities, corporations, entities or persons disposing of solid waste or demolition waste, whether pursuant to contract or otherwise, and notwithstanding that any such contract may provide for collection, transportation and disposal of such waste at a fixed fee. Any such contract providing for collections, transportation and disposal of such waste at a fixed fee which is in force on August 28, 1993, shall be renegotiated by the parties to the contract to include the additional fee imposed by this section. Each such operator shall submit the charge, less collection costs, to the governing body of the county, which shall dedicate such funds for use by the industrial development authority within the county and such funds shall be used by the authority for economic development within the county and for the acquisition of real property which shall be dedicated to projects which benefit the youth of Missouri. Collection costs shall be the same as established by the department of natural resources pursuant to section 260.330, and shall not exceed two percent of the amount collected pursuant to this section.

2. The charges established in this section shall be enumerated separately from any disposal fee charged by the landfill. After January 1, 1994, the fee authorized under section 260.830 and this section shall be stated as a separate surcharge on each individual solid waste collection customer's invoice and shall also name the economic development authority which receives the funds. Moneys transmitted to the governing body of the county shall be no less than the amount collected less collection costs and in a form, manner and frequency as the governing body may prescribe. Failure to collect such charge shall not relieve the operator from responsibility for transmitting an amount equal to the charge to the governing body.".

Senator Howard moved that the above amendment be adopted, which motion prevailed.

Senator Wiggins offered SA 9:

SENATE AMENDMENT NO. 9

Amend Senate Substitute for Senate Bill No. 910, Page 1, Section A, Line 4, by inserting immediately after said line, the following:

"67.641. 1. The general assembly may annually appropriate up to [two] three million dollars from the state general revenue fund to each convention and sports complex fund created pursuant to section 67.639, provided that for an existing sports facility located in a first class county with a charter form of government which contains part of a city having a population of three hundred fifty thousand inhabitants or more or any city with a population greater than three hundred fifty thousand, located in more than one county, such county or city has entered into a contract or lease with a professional sports team affiliated with or franchised by the National Football League, the National Basketball Association, the National Hockey League, or the American League or the National League of Major League Baseball. No moneys shall be transferred under this section to the benefit of a sports complex for a county in any year unless each professional sports team which leases playing facilities within the county continue to lease the same playing facilities which were leased on August 28, 1989. Each convention and sports complex fund shall be administered by the county or city and used to carry out the provisions of sections 67.638 to 67.645.

2. Each city or county which has a convention and sports complex fund established pursuant to the laws of this state which administers a convention and sports complex fund, prior to receipt of any appropriations pursuant to this section shall enact or promulgate ordinances, or rules and regulations which provide, pursuant to the terms and provisions of section 70.859, RSMo, for the purchase of goods and services and for construction of capital improvements for the sports complex. In no event shall more than [two] three million dollars be transferred from the state to any one such convention and sports complex fund in any fiscal year pursuant to this section.

3. This section shall not become effective unless and until the applicable county or the applicable city which has created a convention and sports complex fund has commenced paying into the convention and sports complex fund amounts at a rate sufficient for the county or city to contribute the sum of [two] three million dollars per calendar year, except that this section shall become effective with respect to any first class county not having a charter form of government and with respect to any charter city located in a first class county not having a charter form of government at the time at which such county or city has commenced paying any moneys into its convention and sports complex fund. The appropriations made pursuant to subsection 1 of this section to any convention and sports complex fund shall not exceed the amounts contributed by the county or city to the fund. The county or city's proportional amount specified in this section may come from any source. Once the county or city has commenced paying such appropriate proportional amounts into its convention and sports complex fund, the county or city shall so notify the state treasurer and the director of revenue and, thereafter, subject to annual appropriation, transfers shall commence and continue each month pursuant to this section until such monthly transfers are made for thirty years. Moneys appropriated from general revenue shall not be expended until such first class charter county or a city located in such first class charter county has paid [two] three million dollars into its fund, or until such first class county not having a charter form of government or until such charter city within a first class county not having a charter form of government has commenced payment of moneys into its fund."; and

Further amend the title and enacting clause accordingly.

Senator Wiggins moved that the above amendment be adopted, which motion prevailed.

Senator Rohrbach offered SA 10:

SENATE AMENDMENT NO. 10

Amend Senate Substitute for Senate Bill No. 910, Page 1, Section 620.482, Line 7 of said page, by inserting immediately after "centers." the following: "Such assistance may not include the lending of the state's credit for the payment of any liability of the fund."; and

Further amend said bill, page 9, section 3, line 9 of said page, by striking the word "and" as it appears the first time on said line and inserting in lieu thereof a comma ","; and further amend line 10 of said page, by inserting immediately after "Missouri" the following: ", shall not be guaranteed by the credit of the state, and no certificate in default shall be paid by the state of Missouri".

Senator Rohrbach moved that the above amendment be adopted, which motion prevailed.

At the request of Senator Maxwell, SB 910, with SS, as amended, (pending), was placed on the Informal Calendar.

Senator Melton moved that SB 482, with SCS, be taken up for perfection, which motion prevailed.

SCS for SB 482, entitled:

SENATE COMMITTEE SUBSTITUTE FOR

SENATE BILL NO. 482

An Act to repeal section 476.405, RSMo 1994, relating to circuit clerks, and to enact in lieu thereof two new sections relating to the same subject.

Was taken up.

Senator Melton moved that SCS for SB 482 be adopted, which motion prevailed.

On motion of Senator Melton, SCS for SB 482 was declared perfected and ordered printed.

SB 622 and SB 742, with SCS, were placed on the Informal Calendar.

Senator DePasco moved that SB 887, with SCA 1, be taken up for perfection, which motion prevailed.

SCA 1 was taken up.

Senator DePasco moved that the above amendment be adopted, which motion prevailed.

President Pro Tem Mathewson resumed the Chair.

At the request of Senator DePasco, SB 887, as amended, was placed on the Informal Calendar.

SB 618 was placed on the Informal Calendar.

Senator Curls moved that SB 622 and SB 742, with SCS, be called from the Informal Calendar and taken up for perfection, which motion prevailed.

SCS for SBs 622 and 742, entitled:

SENATE COMMITTEE SUBSTITUTE FOR

SENATE BILLS NOS. 622 and 742

An Act to repeal sections 32.111 and 141.750, RSMo 1994, and section 32.115, RSMo Supp. 1995, relating to taxation provisions for housing, and to enact in lieu thereof four new sections relating to the same subject.

Was taken up.

Senator Curls moved that SCS for SBs 622 and 742 be adopted.

Senator House offered SA 1:

SENATE AMENDMENT NO. 1

Amend Senate Committee Substitute for Senate Bills Nos. 622 and 742, Page 8, Section 141.750, Line 25, by inserting immediately after said line, the following:

"Section 1. 1. As used in this section, the following terms shall mean:

Section 2. 1. As used in this section, the following terms shall mean:

2. A taxpayer shall be allowed to claim a tax credit against the taxpayer's state tax liability, in an amount equal to fifty percent of the amount such taxpayer contributed to a maternity home.

7. The director of revenue shall establish a procedure by which, from the beginning of the fiscal year until some point in time later in the fiscal year to be determined by the director of revenue, the cumulative amount of tax credits are equally apportioned among all facilities classified as maternity homes. If a maternity home fails to use all, or some percentage to be determined by the director of revenue, of its apportioned tax credits during this predetermined period of time, the director of revenue may reapportion these unused tax credits to those maternity homes that have used all, or some percentage to be determined by the director of revenue, of their apportioned tax credits during this predetermined period of time. The director of revenue may establish more than one period of time and reapportion more than once during each fiscal year. To the maximum extent possible, the director of revenue shall establish the procedures described herein in such a manner as to ensure that taxpayers can claim all the tax credits possible up to the cumulative amount of tax credits available for the fiscal year.

Section B. Sections 1 and 2 of this act shall become effective January 1, 1997 and shall apply to all taxable years beginning after December 31, 1996."; and

Further amend the title and enacting clause accordingly.

Senator House moved that the above amendment be adopted.

Senator Curls raised the point of order that SA 1 is out of order in that the amendment goes beyond the scope and title of the bill.

Senator Wiggins resumed the Chair.

The point of order was referred to the President Pro Tem.

Senator Schneider raised the point of order that SCS for SBs 622 and 742 is out of order in that the committee substitute contains two separate subject matters.

The point of order was referred to the President Pro Tem, who ruled it well taken, placing SB 622 and SB 742 on the Informal Calendar.

At the request of Senator House, SA 1 was withdrawn, rendering the point of order raised by Senator Curls moot.

Senator Curls moved that SB 622 be called from the Informal Calendar and taken up for perfection, which motion prevailed.

On motion of Senator Curls, SB 622 was declared perfected and ordered printed.

REPORTS OF STANDING COMMITTEES

Senator Banks, Chairman of the Committee on Rules, Joint Rules and Resolutions, submitted the following reports:

Mr. President: Your Committee on Rules, Joint Rules and Resolutions, to which was referred SS No. 3 for SB 852, begs leave to report that it has examined the same and finds that the bill has been truly perfected and that the printed copies furnished the Senators are correct.

Also,

Mr. President: Your Committee on Rules, Joint Rules and Resolutions, to which was referred SCR 28, begs leave to report that it has examined the same and recommends that the concurrent resolution do pass.

Also,

Mr. President: Your Committee on Rules, Joint Rules and Resolutions, to which was referred HCR 10, begs leave to report that it has examined the same and recommends that the concurrent resolution do pass.

Also,

Mr. President: Your Committee on Rules, Joint Rules and Resolutions, to which was referred HCR 11, begs leave to report that it has examined the same and recommends that the concurrent resolution do pass.

Also,

Mr. President: Your Committee on Rules, Joint Rules and Resolutions, to which was referred HCR 12, begs leave to report that it has examined the same and recommends that the concurrent resolution do pass.

CONCURRENT RESOLUTIONS

Senator Clay moved that SCR 28 be taken up for adoption, which motion prevailed.

Senator Clay moved that SCR 28 be adopted, which motion failed to receive a constitutional majority by the following vote:
Yeas--Senators
Banks Bentley Clay Curls
DePasco Ehlmann Flotron Graves
House Kenney Klarich Maxwell
Quick Rohrbach Schneider Treppler
Wiggins--17

Nays--Senators
Caskey Howard Lybyer Mathewson
Melton Russell Singleton Westfall--8

Absent--Senators
Goode Johnson Kinder Mueller
Sims Staples--6

Absent with leave--Senators
McKenna Moseley Scott--3

Senator Klarich moved that HCR 12 be taken up for adoption, which motion prevailed.

On motion of Senator Klarich, HCR 12 was adopted by the following vote:
Yeas--Senators
Banks Bentley Caskey Clay
DePasco Ehlmann Flotron Graves
House Howard Kenney Klarich
Lybyer Mathewson Maxwell Melton
Mueller Quick Rohrbach Russell
Schneider Singleton Treppler Westfall
Wiggins--25

Nays--Senators--None

Absent--Senators
Curls Goode Johnson Kinder
Sims Staples--6

Absent with leave--Senators
McKenna Moseley Scott--3

MESSAGES FROM THE HOUSE

The following messages were received from the House of Representatives through its Chief Clerk:

Mr. President: I am instructed by the House of Representatives to inform the Senate that the House has concurred in SCA 1 to HB 791 and has again taken up and passed HB 791, as amended.

Also,

Mr. President: I am instructed by the House of Representatives to inform the Senate that the House refuses to adopt SCS for HCS for HB 895 and HB 986 and requests the Senate to recede from its position and failing to do so, grant the House a conference thereon.

Also,

Mr. President: I am instructed by the House of Representatives to inform the Senate that the House has concurred in Senate Committee Amendment No. 1, as amended by House Perfecting Amendment No. 1, and has taken up and passed HB 937, as amended.

HOUSE PERFECTING AMENDMENT NO. 1 TO

SENATE COMMITTEE AMENDMENT NO. 1

Amend Senate Committee Amendment No. 1 to House Bill No. 937, by striking both occurrences in said amendment of ", service organizations, veteran organizations" and inserting in lieu of each occurrence the following: "as defined in subdivision (11) of section 313.005, RSMo, service organizations as defined in subdivision (12) of section 313.005, RSMo, veterans' organizations as defined in subdivision (14) of section 313.005, RSMo,".

In which the concurrence of the Senate is respectfully requested.

Also,

Mr. President: I am instructed by the House of Representatives to inform the Senate that the House has concurred in SCA 1 to HB 956 and has again taken up and passed HB 956, as amended.

Also,

Mr. President: I am instructed by the House of Representatives to inform the Senate that the Speaker has appointed the following conference committee, to act with a like committee from the Senate on HCS for SS for SB 687, as amended: Representatives: Lumpe, Days, Green, Secrest, McClelland.

Also,

Mr. President: I am instructed by the House of Representatives to inform the Senate that the House refuses to adopt SCS for HB 1097, and requests the Senate to recede from its position or failing to do so grant the House a conference thereon.

Also,

Mr. President: I am instructed by the House of Representatives to inform the Senate that the House has concurred in SCA 1 to HB 1110 and has again taken up and passed HB 1110, as amended.

Also,

Mr. President: I am instructed by the House of Representatives to inform the Senate that the House has concurred in SCA 1 to HB 1093 and has again taken up and passed HB 1093, as amended.

Also,

Mr. President: I am instructed by the House of Representatives to inform the Senate that the House has concurred in SCA 1 to HB 1086 and has again taken up and passed HB 1086, as amended.

Also,

Mr. President: I am instructed by the House of Representatives to inform the Senate that the House has concurred in SCA 1 to HB 1131 and has again taken up and passed HB 1131, as amended.

Also,

Mr. President: I am instructed by the House of Representatives to inform the Senate that the House has concurred in SCA 1, SCA 2 to HB 1168 and has again taken up and passed HB 1168, as amended.

Emergency clause adopted.

Also,

Mr. President: I am instructed by the House of Representatives to inform the Senate that the House has concurred in SCA 1, SCA 2 to HB 1223 and has again taken up and passed HB 1223, as amended.

Also,

Mr. President: I am instructed by the House of Representatives to inform the Senate that the House has concurred in SCA 1 to HB 1248 and has again taken up and passed HB 1248, as amended.

Also,

Mr. President: I am instructed by the House of Representatives to inform the Senate that the House has adopted SCS for HB 1304, and has taken up and passed SCS for HB 1304.

Also,

Mr. President: I am instructed by the House of Representatives to inform the Senate that the House has concurred in SCA 1 to HB 1355 and has again taken up and passed HB 1355, as amended.

Also,

Mr. President: I am instructed by the House of Representatives to inform the Senate that the House has concurred in SCA 1 to HB 1359 and has again taken up and passed HB 1359, as amended.

Also,

Mr. President: I am instructed by the House of Representatives to inform the Senate that the House has adopted SCS for HB 1369, and has taken up and passed SCS for HB 1369.

Also,

Mr. President: I am instructed by the House of Representatives to inform the Senate that the House refuses to adopt SCS for HB 1466, and requests the Senate to recede from its position or failing to do so grant the House a conference thereon.

Also,

Mr. President: I am instructed by the House of Representatives to inform the Senate that the House has concurred in SCA 1 to HB 1400 and has again taken up and passed HB 1400, as amended.

Also,

Mr. President: I am instructed by the House of Representatives to inform the Senate that the House has adopted SCS for HB 1379, and has taken up and passed SCS for HB 1379.

Also,

Mr. President: I am instructed by the House of Representatives to inform the Senate that the House has concurred in SCA 1 to HB 1460 and has again taken up and passed HB 1460, as amended.

Also,

Mr. President: I am instructed by the House of Representatives to inform the Senate that the House has adopted SCS and concurs in SPA 1, and has taken up and passed SCS for HB 1469, as amended by SPA 1.

Also,

Mr. President: I am instructed by the House of Representatives to inform the Senate that the House has concurred in SCA 1 to HB 1601 and has again taken up and passed HB 1601, as amended.

Also,

Mr. President: I am instructed by the House of Representatives to inform the Senate that the House has concurred in SCA 1 to HB 1554 and has again taken up and passed HB 1554, as amended.

Also,

Mr. President: I am instructed by the House of Representatives to inform the Senate that the House has adopted SCS for HB 1523, and has taken up and passed SCS for HB 1523.

Also,

Mr. President: I am instructed by the House of Representatives to inform the Senate that the House has concurred in SCA 1 to HB 1604 and has again taken up and passed HB 1604, as amended.

PRIVILEGED MOTIONS

Senator DePasco moved that the Senate refuse to recede from its position on SCS for HB 1466 and grant the House a conference thereon, which motion prevailed.

Senator Bentley moved that the Senate refuse to recede from its position on SCS for HB 1097 and grant the House a conference thereon, which motion prevailed.

Senator Ehlmann moved that the Senate refuse to recede from its position on SCS for HCS for HB 895 and HB 986 and grant the House a conference thereon, which motion prevailed.

CONFERENCE COMMITTEE APPOINTMENTS

President Pro Tem Mathewson appointed the following conference committee to act with a like committee from the House on SCS for HCS for HB 895 and HB 986: Senators Ehlmann, House, Rohrbach, Mathewson and Caskey.

REPORTS OF STANDING COMMITTEES

Senator Quick, Chairman of the Committee on Financial and Governmental Operations, submitted the following report:

Mr. President: Your Committee on Financial and Governmental Operations, to which was referred HCS for HB 1146, begs leave to report that it has considered the same and recommends that the bill do pass.

Senator Curls, Chairman of the Committee on Insurance and Housing, submitted the following report:

Mr. President: Your Committee on Insurance and Housing, to which was referred HCS for HBs 844 and 1059, begs leave to report that it has considered the same and recommends that the Senate Committee Substitute, hereto attached, do pass.

INTRODUCTIONS OF GUESTS

Senator Schneider introduced to the Senate, forty-five seventh and eighth grade students from Corpus Christi School, St. Louis; and Katie Fingerhut, Marvin Johnson, Tim Linck and Aja Simpson were made honorary pages.

Senator Rohrbach introduced to the Senate, Mark D. Wheatley, Alicia Roling, Julie Reinkemeyer, Ashley Redel, Aidan Pritchard, Morgan Lambrecht and Emma Hickel, Jefferson City; and Alicia, Julie, Ashley, Aidan, Morgan and Emma were made honorary pages.

On behalf of Senator Mathewson, the President introduced to the Senate, Dylan Irwin, Columbia.

Senator Westfall introduced to the Senate, the Physician of the Day, Dr. Malcolm B. Oliver, M.D., Republic.

On behalf of Senator Mathewson, the President introduced to the Senate, Monica Maag, Salisbury; and Mercedes Gladbach, Keytesville.

Senator Caskey introduced to the Senate, his brother, Robert Caskey, and Lee Hoover, Windsor.

Senator Ehlmann introduced to the Senate, Leland Pitsch, Sam Summerer, Doug Wagner and eighty seventh grade students from Immanuel Lutheran School, St. Charles.

Senator Mueller introduced to the Senate, fourth grade students from Barrets Elementary School, St. Louis; and Audrey Smart, Ryan McNealy, Ronald Whitman and Heather Croft were made honorary pages.

Senator Graves introduced to the Senate, Denise Ray and seventeen fifth and sixth grade students from North Daviess School District, Coffey.

Senator Mueller introduced to the Senate, seventy fourth grade students from Tillman Elementary School, St. Louis; and Patrick Donohue, Amanda Haverman, Jane Hisserich and Garrett Henderson were made honorary pages.

On behalf of Senator Moseley, Senator Maxwell introduced to the Senate, Cassie Harvey, Columbia.

On motion of Senator Banks, the Senate adjourned until 2:00 p.m., Monday, April 29, 1996.

	Present--Senators
Banks	Bentley	Caskey	Clay
Curls	DePasco	Ehlmann	Flotron
Goode	Graves	House	Howard
Johnson	Kenney	Kinder	Klarich
Lybyer	Mathewson	Maxwell	McKenna
Melton	Mueller	Quick	Rohrbach
Russell	Schneider	Sims	Singleton
Staples	Treppler	Westfall	Wiggins--32

	Absent with leave--Senators
Moseley	Scott--2

	The Lieutenant Governor was present.

	Percent of State or
	Geographic Area Family
Size of Household	Median Income
One Person	35%
Two Persons	40%
Three Persons	45%
Four Persons	50%
Five Persons	54%
Six Persons	58%
Seven Persons	62%
Eight Persons	66%

	Yeas--Senators
Banks	Bentley	Clay	Curls
DePasco	Ehlmann	Flotron	Graves
House	Kenney	Klarich	Maxwell
Quick	Rohrbach	Schneider	Treppler
Wiggins--17

	Nays--Senators
Caskey	Howard	Lybyer	Mathewson
Melton	Russell	Singleton	Westfall--8

	Absent--Senators
Goode	Johnson	Kinder	Mueller
Sims	Staples--6

	Absent with leave--Senators
McKenna	Moseley	Scott--3