The Senate met pursuant to adjournment.

     Senator Wiggins in the Chair.

     The Chaplain offered the following prayer:

     Heavenly Father, we are thankful for the Rock of Ages, for our God who is with us in good times and in bad, who gives us strength and courage, who forgives us when we fail, who dries our tears and lifts us up when we fall. As the hymn writer wrote, "Let me hide myself in thee." 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	Moseley	Mueller	Quick
Rohrbach	Russell	Schneider	Scott
Sims	Singleton	Staples	Treppler
Westfall	Wiggins--34
	Absent with leave--Senators--None
	The Lieutenant Governor was present.

     Senator Kenney offered Senate Resolution No. 1322, regarding Zachary Michael Griffith, Blue Springs, which was adopted.

     Senator Kenney offered Senate Resolution No. 1323, regarding Detective Steve Hagedorn, Lee's Summit, which was adopted.

     Senator Mathewson offered Senate Resolution No. 1324, regarding Mrs. Buena Stolberg, Arrow Rock, which was adopted.

     Senator Staples offered Senate Resolution No. 1325, regarding Maria C. Anderson, which was adopted.

     Senator Singleton offered the following resolution:

     WHEREAS, improving patient access to quality health care is a paramount national goal; and

     WHEREAS, the key to improved health care, especially for persons with serious unmet medical needs, is the rapid approval of safe and effective new drugs, biological products, and medical devices; and

     WHEREAS, minimizing the delay between discovery and eventual approval of a new drug, biological product, or medical device derived from research conducted by innovative pharmaceutical and biotechnology companies could improve the lives of millions of Americans; and

     WHEREAS, current limitation on the dissemination of information about pharmaceutical products reduces the availability of information to physicians, other health care professionals, and patients, and unfairly limits the right of free speech guaranteed by the First Amendment to the United States Constitution; and

     WHEREAS, the current rules and practices governing the review of new drugs, biological products, and medical devices by the United States Food and Drug Administration can delay approvals and are unnecessarily expensive;

     NOW, THEREFORE, BE IT RESOLVED by the Senate, that we respectfully urge the Congress of the United States to address this important issue by enacting comprehensive legislation to facilitate the rapid review and approval of innovative new drugs, biological products, and medical devices, without compromising patient safety or product effectiveness; and

     BE IT FURTHER RESOLVED that properly inscribed copies of this resolution be transmitted forthwith to the President of the United States, the Speaker of the United States House of Representatives, the President of the United States Senate, and to each member of the Missouri Delegation of Congress.

     Senator Singleton moved that HCR 11 be taken up for adoption, which motion prevailed.

     On motion of Senator Singleton, HCR 11 was adopted by the following vote:

	Yeas--Senators
Banks	Bentley	Caskey	Curls
DePasco	Ehlmann	Flotron	Goode
Graves	House	Howard	Johnson
Kenney	Kinder	Klarich	Lybyer
Mathewson	Maxwell	McKenna	Melton
Moseley	Mueller	Quick	Rohrbach
Russell	Schneider	Scott	Sims
Singleton	Staples	Treppler	Westfall
Wiggins--33
	Nays--Senator Clay--1
	Absent--Senators--None
	Absent with leave--Senators--None

     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 SJR 32, begs leave to report that it has examined the same and finds that the bill has been duly enrolled and that the printed copies furnished the Senators are correct.

     Also,

     Mr. President: Your Committee on Rules, Joint Rules and Resolutions, to which were referred SB 505; SCS for SB 514; SCS for SBs 515 and 584; SB 549; SB 787; SCS for SB 713; and SB 805, begs leave to report that it has examined the same and finds that the bills have been truly perfected and that the printed copies furnished the Senators are correct.

     Senator Rohrbach moved that SB 623 be taken up for perfection, which motion prevailed.

     Senator Rohrbach offered SA 1:

     Amend Senate Bill No. 623, Page 1, Section 221.355, Line 9, by deleting the "," on said line and inserting in lieu thereof the word "or"; and further amend said bill, page and section, lines 9 and 10, by deleting the words "or the division of youth services".

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

     At the request of Senator Rohrbach, SB 623, as amended, was placed on the Informal Calendar.

     SB 509, introduced by Senator Goode, entitled:

     An Act to repeal sections 303.024, 303.025, 303.026, 303.043, 303.044, 303.070, 303.290 and 379.203, RSMo 1994, relating to motor vehicle responsibility, and to enact in lieu thereof nine new sections relating to the same subject.

     Was taken up.

     President Pro Tem Mathewson assumed the Chair.

     On motion of Senator Goode, SB 509 was read the 3rd time and passed by the following vote:

	Yeas--Senators
Bentley	Caskey	Curls	DePasco
Flotron	Goode	Graves	Howard
Kenney	Kinder	Klarich	Lybyer
Mathewson	McKenna	Melton	Moseley
Mueller	Quick	Rohrbach	Russell
Schneider	Scott	Sims	Singleton
Staples	Treppler	Westfall	Wiggins--28
	Nays--Senator Clay--1
	Absent--Senators
Banks	Ehlmann	House	Johnson
Maxwell--5
	Absent with leave--Senators--None

     The President Pro Tem declared the bill passed.

     On motion of Senator Goode, title to the bill was agreed to.

     Senator Goode moved that the vote by which the bill passed be reconsidered.

     Senator Caskey moved that motion lay on the table, which motion prevailed.

     SS No. 3 for SB 852, introduced by Senator Caskey, entitled:

     An Act to repeal sections 163.011, 163.031, 163.172, 165.051 and 165.111, RSMo 1994, and sections 164.011 and 165.011, RSMo Supp. 1995, relating to the use of public school funds, and enacting ten new sections relating to the same subject, with an emergency clause.

     Was taken up.

     On motion of Senator Caskey, SS No. 3 for SB 852 was read the 3rd time and passed by the following vote:

	Yeas--Senators
Banks	Bentley	Caskey	Clay
Curls	DePasco	Ehlmann	Goode
Graves	House	Howard	Kenney
Kinder	Lybyer	Mathewson	Maxwell
McKenna	Moseley	Quick	Schneider
Scott	Sims	Singleton	Staples
Treppler	Westfall	Wiggins--27
	Nays--Senators
Flotron	Klarich	Melton	Rohrbach
Russell--5
	Absent--Senators
Johnson	Mueller--2
	Absent with leave--Senators--None

     The President Pro Tem declared the bill passed.

     The emergency clause was adopted by the following vote:

	Yeas--Senators
Banks	Bentley	Caskey	Clay
Curls	DePasco	Ehlmann	Goode
Graves	House	Howard	Johnson
Kenney	Kinder	Lybyer	Mathewson
Maxwell	McKenna	Moseley	Quick
Schneider	Scott	Sims	Staples
Treppler	Westfall	Wiggins--27
	Nays--Senators
Flotron	Klarich	Melton	Mueller
Rohrbach	Russell	Singleton--7
	Absent--Senators--None
	Absent with leave--Senators--None

     On motion of Senator Caskey, title to the bill was agreed to.

     Senator Caskey moved that the vote by which the bill passed be reconsidered.

     Senator Curls moved that motion lay on the table, which motion prevailed.

     SB 622, introduced by Senator Curls, entitled:

     An Act to repeal section 141.750, RSMo 1994, relating to delinquent taxes, and to enact in lieu thereof one new section relating to the same subject.

     Was taken up.

     On motion of Senator Curls, SB 622 was read the 3rd time and passed by the following vote:

	Yeas--Senators
Banks	Bentley	Caskey	Clay
Curls	DePasco	Ehlmann	Flotron
Goode	Graves	House	Howard
Johnson	Kenney	Kinder	Klarich
Lybyer	Mathewson	Maxwell	McKenna
Melton	Moseley	Mueller	Quick
Rohrbach	Russell	Schneider	Scott
Sims	Singleton	Staples	Treppler
Westfall	Wiggins--34
	Nays--Senators--None
	Absent--Senators--None
	Absent with leave--Senators--None

     The President Pro Tem declared the bill passed.

     On motion of Senator Curls, title to the bill was agreed to.

     Senator Curls moved that the vote by which the bill passed be reconsidered.

     Senator Moseley moved that motion lay on the table, which motion prevailed.

     SB 695, introduced by Senator Moseley, entitled:

     An Act to amend chapter 315, RSMo, by adding six new sections relating to the rights and obligations of innkeepers and guests.

     Was taken up.

     On motion of Senator Moseley, SB 695 was read the 3rd time and passed by the following vote:

	Yeas--Senators
Banks	Bentley	Caskey	Clay
Curls	DePasco	Ehlmann	Flotron
Graves	House	Howard	Johnson
Kenney	Kinder	Klarich	Lybyer
Mathewson	Maxwell	McKenna	Melton
Moseley	Mueller	Quick	Rohrbach
Russell	Schneider	Scott	Sims
Singleton	Staples	Treppler	Westfall
Wiggins--33
	Nays--Senators--None
	Absent--Senator Goode--1
	Absent with leave--Senators--None

     The President Pro Tem declared the bill passed.

     On motion of Senator Moseley, title to the bill was agreed to.

     Senator Moseley moved that the vote by which the bill passed be reconsidered.

     Senator Banks moved that motion lay on the table, which motion prevailed.

     The President Pro Tem announced that all other business would be suspended and SJR 32, having passed both branches of the General Assembly, would be read at length by the Secretary, and if no objections be made, the bill would be signed by the President Pro Tem to the end that it may become law. No objections being made, the bill was so read by the Secretary and signed by the President Pro Tem.

     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 adopted SCS for HS for HCS for HBs 1069, 794, 807, 936, 1128, 1153 and 1202 and has again taken up and passed SCS for HS for HCS for HBs 1069, 794, 807, 936, 1128, 1153 and 1202.

     Also,

     Mr. President: I am instructed by the House of Representatives to inform the Senate that the House has taken up and passed SJR 29.

     Bill ordered enrolled.

     Also,

     Mr. President: I am instructed by the House of Representatives to inform the Senate that the House has taken up and passed SS for SB 521.

     Bill ordered enrolled.

     Also,

     Mr. President: I am instructed by the House of Representatives to inform the Senate that the House has taken up and passed HCS for SB 683, entitled:

     An Act to repeal section 408.140, RSMo 1994, relating to financial institutions, and to enact in lieu thereof two new sections relating to the same subject.

     In which the concurrence of the Senate is respectfully requested.

     President Pro Tem Mathewson referred SR 1326 to the Committee on Rules, Joint Rules and Resolutions.

     President Pro Tem Mathewson referred HB 905 to the Committee on State Budget Control.

     Senator Treppler offered Senate Resolution No. 1327, regarding the Honorable Barbara L. Savalick, Bella Villa, which was adopted.

     Senator Treppler offered Senate Resolution No. 1328, regarding Mrs. Judy Harris Fulks, Mehlville, which was adopted.

     Senator Maxwell offered Senate Resolution No. 1329, regarding Betty Sue Dance, Lewistown, which was adopted.

     On motion of Senator Banks, the Senate recessed until 2:30 p.m.

     The time of recess having expired, the Senate was called to order by President Pro Tem Mathewson.

     SJR 32, after having been duly signed by the Speaker of the House of Representatives in open session, was delivered to the Secretary of State by the Secretary of the Senate.

     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 were referred SB 836; SB 804; SB 784; SB 685; SCS for SBs 604, 666 and 816; SCS for SB 524; SB 523; and SB 489, begs leave to report that it has examined the same and finds that the bills have been truly perfected and that the printed copies furnished the Senators are correct.

     Senator Lybyer moved that SB 504, with SCS and SA 5 (pending), be called from the Informal Calendar and again taken up for perfection, which motion prevailed.

     SA 5 was again taken up.

     At the request of Senator Scott, the above amendment was withdrawn.

     Senator Lybyer moved that SCS for SB 504, as amended, be adopted, which motion prevailed.

     On motion of Senator Lybyer, SCS for SB 504, as amended, was declared perfected and ordered printed.

     HB 1098, introduced by Representative Goward, entitled:

     An Act to repeal section 32.057, RSMo 1994, relating to taxation, and to enact in lieu thereof one new section relating to the same subject, with penalty provisions.

     Was taken up by Senator Wiggins.

     Senator Flotron offered SA 1:

     Amend House Bill No. 1098, Page 4, Section 32.057, Line 105 of said section, by inserting immediately after said line the following:

     "143.451. 1. Missouri taxable income of a corporation shall include all income derived from sources within this state.

     2. A corporation described in subdivision (1) of subsection 1 of section 143.441 shall include in its Missouri taxable income all income from sources within this state, including that from the transaction of business in this state and that from the transaction of business partly done in this state and partly done in another state or states. However:

     (1) Where income results from a transaction partially in this state and partially in another state or states, and income and deductions of the portion in the state cannot be segregated, then such portions of income and deductions shall be allocated in this state and other state or states as will distribute to this state a portion based upon the portion of the transaction in this state and the portion in such other state or states.

     (2) The taxpayer may elect to compute the portion of income from all sources in this state in the following manner:

     (a) The income from all sources shall be determined as provided, excluding therefrom the figures for the operation of any bridge connecting this state with another state.

     (b) The amount of sales which are transactions wholly in this state shall be added to one-half of the amount of sales which are transactions partly within this state and partly without this state, and the amount thus obtained shall be divided by the total sales or in cases where sales do not express the volume of business, the amount of business transacted wholly in this state shall be added to one-half of the amount of business transacted partly in this state and partly outside this state and the amount thus obtained shall be divided by the total amount of business transacted, and the net income shall be multiplied by the fraction thus obtained, to determine the proportion of income to be used to arrive at the amount of Missouri taxable income. The investment or reinvestment of its own funds, or sale of any such investment or reinvestment, shall not be considered as sales or other business transacted for the determination of said fraction.

     (3) For the purposes of this section, a transaction involving the sale of tangible property is:

     (a) "Wholly in this state" if both the seller's shipping point and the purchaser's destination point are in this state;

     (b) "Partly within this state and partly without this state" if the seller's shipping point is in this state and the purchaser's destination point is outside this state, or the seller's shipping point is outside this state and the purchaser's destination point is in this state;

     (c) Not "wholly in this state" or not "partly within this state and partly without this state" only if both the seller's shipping point and the purchaser's destination point are outside this state;

     (d) [This subdivision shall not apply and subdivision (2) of subsection 2 of this section shall apply to transactions in which tangible property was moved from within this state to another state prior to shipment to the purchaser or in which both the seller's shipping point and the purchaser's destination point of tangible property are determined to be in states which do not have jurisdiction to impose a franchise or an income tax on the taxpayer regardless of whether the states impose such a tax;

     (e)] For purposes of this subdivision the purchaser's destination point shall be determined without regard to the FOB point or other conditions of the sale, and the seller's shipping point is determined without regard to the location of the seller's principle office or place of business.

     3. Any corporation described in subdivision (1) of subsection 1 of section 143.441 organized in this state or granted a permit to operate in this state for the transportation or care of passengers shall report its gross earnings within the state on intrastate business and shall also report its gross earnings on all interstate business done in this state which report shall be subject to inquiry for the purpose of determining the amount of income to be included in Missouri taxable income. The previous sentence shall not apply to a railroad.

     4. A corporation described in subdivision (2) of subsection 1 of section 143.441 shall include in its Missouri taxable income all income arising from all sources in this state and all income from each transportation service wholly within this state, from each service where the only lines of such corporation used are those in this state, and such proportion of revenue from each service where the facilities of such corporation in this state and in another state or states are used, as the mileage used over the lines of such corporation in the state shall bear to the total mileage used over the lines of such corporation. The taxpayer may elect to compute the portion of income from all sources within this state in the following manner:

     (1) The income from all sources shall be determined as provided;

     (2) The amount of investment of such corporation on December thirty-first of each year in this state in fixed transportation facilities, real estate and improvements, plus the value on December thirty-first of each year of any fixed transportation facilities, real estate and improvements in this state leased from any other railroad shall be divided by the sum of the total amount of investment of such corporation on December thirty-first of each year in fixed transportation facilities, real estate and improvements, plus the value on December thirty-first of each year, of any fixed transportation facilities, real estate and improvements leased from any other railroad. Where any fixed transportation facilities, real estate or improvements are leased by more than one railroad, such portion of the value shall be used by each railroad as the rental paid by each shall bear to the rental paid by all lessees. The income shall be multiplied by the fraction thus obtained to determine the proportion to be used to arrive at the amount of Missouri taxable income.

     5. A corporation described in subdivision (3) of subsection 1 of section 143.441 shall include in its Missouri taxable income one-half of the net income from the operation of a bridge between this and another state. If any such bridge is owned or operated by a railroad corporation or corporations, or by a corporation owning a railroad corporation using such bridge, then the figures for operation of such bridge may be included in the return of such railroad or railroads; or if such bridge is owned or operated by any other corporation which may now or hereafter be required to file an income tax return, one-half of the income or loss to such corporation from such bridge may be included in such return by adding or subtracting same to or from another net income or loss shown by the return.

     6. A corporation described in subdivision (4) of subsection 1 of section 143.441 shall include in its Missouri taxable income all income arising from all sources within this state. Income shall include revenue from each telephonic or telegraphic service rendered wholly within this state; from each service rendered for which the only facilities of such corporation used are those in this state; and from each service rendered over the facilities of such corporation in this state and in other state or states, such proportion of such revenue as the mileage involved in this state shall bear to the total mileage involved over the lines of said company in all states. The taxpayer may elect to compute the portion of income from all sources within this state in the following manner:

     (1) The income from all sources shall be determined as provided;

     (2) The amount of investment of such corporation on December thirty-first of each year in this state in telephonic or telegraphic facilities, real estate and improvements thereon, shall be divided by the amount of the total investment of such corporation on December thirty-first of each year in telephonic or telegraphic facilities, real estate and improvements. The income of the taxpayer shall be multiplied by fraction thus obtained to determine the proportion to be used to arrive at the amount of Missouri taxable income.

     7. From the income determined in subsections 2, 3, 4, 5 and 6 of this section to be from all sources within this state shall be deducted such of the deductions for expenses in determining Missouri taxable income as were incurred in this state to produce such income and all losses actually sustained in this state in the business of the corporation.

     8. If a corporation derives only part of its income from sources within Missouri, its Missouri taxable income shall only reflect the effect of the following listed deductions to the extent applicable to Missouri. The deductions are: (a) its deduction for federal income taxes pursuant to section 143.171, and (b) the effect on Missouri taxable income of the deduction for net operating loss allowed by Section 172 of the Internal Revenue Code. The extent applicable to Missouri shall be determined by multiplying the amount that would otherwise affect Missouri taxable income by the ratio for the year of the Missouri taxable income of the corporation for the year divided by the Missouri taxable income for the year as though the corporation had derived all of its income from sources within Missouri. For the purpose of the preceding sentence, Missouri taxable income shall not reflect the listed deductions.

     143.631. 1. Within sixty days (one hundred fifty days if the taxpayer is outside the United States) after the mailing of a notice of deficiency, the taxpayer may file with the director of revenue a written protest against the proposed assessment in which he shall set forth the grounds on which the protest is based. If a protest is filed, the director of revenue shall reconsider the proposed deficiency.

     2. A taxpayer's protest may include a request for an informal hearing with the director. If such a request is made, an informal hearing shall be heard. The informal hearing shall be a forum for discussion of the merits of the proposed assessment. The parties shall also consider the possibility of negotiating a settlement of the contested tax liability.

     [2.] 3. If a taxpayer has filed a timely protest under subsection 1 of this section, the taxpayer may, at any time before an assessment has become final, make a deposit with the director of revenue of any part or all of the tax, interest, additions to tax or penalties proposed in the notice of deficiency. The deposit shall be accompanied by a written statement setting forth:

     (1) The identification of the tax and the tax period to which the deposit applies;

     (2) The amount of tax, interest, additions to tax or penalties to which the deposit is to be applied by the director; and

     (3) Such other identifying information as the director of revenue may by regulation provide.

     [3.] 4. Upon receipt of a timely deposit under subsection 2 of this section, the director of revenue shall issue a receipt to the taxpayer acknowledging receipt of the deposit, and confirming the amount of tax, interest, additions to tax and penalty to which the deposit has been applied. All such deposits shall be deposited in the general revenue fund of the state as payments of tax, interest, additions to tax and penalty, as the case may be. The director of revenue shall refuse the tender of any deposit which does not satisfy the requirements of this section, and shall return such payment to the taxpayer.

     [4.] 5. A taxpayer which had made a deposit under this section which has been accepted by the director of revenue may at any time before an assessment has become final or an action has been filed in the circuit court of Cole County under subsection 5 of section 143.841, request in writing that the director of revenue return the deposit to the taxpayer. The director of revenue shall return such deposit without interest if a written request is made. The taxpayer's request for return of a deposit shall not be treated under this chapter as a claim for refund for purposes of section 143.821.

     [5.] 6. The payment under protest provision provided by this section shall only apply to taxes imposed by this chapter and shall not be incorporated by reference to apply to taxes imposed by other chapters.

     143.781. 1. The director of revenue within the applicable period of limitations may credit an overpayment of income tax and interest on such overpayment against any liability in respect of any tax imposed by the tax laws of this state on the person who made the overpayment, and the balance shall be credited or refunded if it exceeds one dollar. Overpayments shall be determined by taking into account any deposit made by a taxpayer under section 143.631, except a deposit which has been returned to a taxpayer pursuant to a written request. Unless directed otherwise by a taxpayer, the director of revenue may credit all or part of the overpayment of a taxpayer on a joint or combined return against the amount of tax due from his spouse.

     2. If the amount allowable as a credit for tax withheld from the taxpayer exceeds his tax to which the credit relates, the excess shall be considered an overpayment.

     3. If there has been an overpayment of tax required to be deducted and withheld under section 143.191, a credit or refund shall be made to the employer only to the extent that the amount of the overpayment was not deducted and withheld by the employer.

     4. The director of revenue may prescribe regulations providing for the crediting against the estimated income tax for any taxable year of the amount determined to be an overpayment of the income tax for a preceding taxable year.

     5. If any amount of income tax is assessed or collected after the expiration of the period of limitations properly applicable thereto, such amount shall be considered an overpayment.

     6. The provisions of sections 143.781 to 143.841 to the contrary notwithstanding, a credit or refund, or any portion thereof, shall be transferred to the state agency to set off a debt due and owing to the state agency as provided in sections 143.782 to 143.788. When any action is taken pursuant to sections 143.782 to 143.788, the provisions of sections 143.782 to 143.788 shall govern all aspects of any rights and entitlement to credits or refunds covered by such action. If there is a final determination that the taxpayer is entitled to receive all or part of the setoff pursuant to the provisions of sections 143.782 to 143.788, the amount to which the taxpayer is entitled shall bear interest as provided in section 143.811, beginning sixty days after such setoff.

     143.811. 1. Under regulations prescribed by the director of revenue, interest shall be allowed and paid at the rate determined by section 32.065, RSMo, on any overpayment in respect of the tax imposed by sections 143.011 to 143.996[; except that, where the overpayment resulted from the filing of an amendment of the tax by the taxpayer after the last day prescribed for the filing of the return, interest shall be allowed and paid at the rate of six percent per annum]. With respect to the part of an overpayment attributable to a deposit made pursuant to subsection 2 of section 143.631, interest shall be paid thereon at the rate in section 32.065, RSMo, from the date of the deposit to the date of refund. No interest shall be allowed or paid if the amount thereof is less than one dollar.

     2. For purposes of this section:

     (1) Any return filed before the last day prescribed for the filing thereof shall be considered as filed on such last day determined without regard to any extension of time granted the taxpayer;

     (2) Any tax paid by the taxpayer before the last day prescribed for its payment, any income tax withheld from the taxpayer during any calendar year, and any amount paid by the taxpayer as estimated income tax for a taxable year shall be deemed to have been paid by him on the fifteenth day of the fourth month following the close of his taxable year to which such amount constitutes a credit or payment.

     3. For purposes of this section with respect to any withholding tax:

     (1) If a return for any period ending with or within a calendar year is filed before April fifteenth of the succeeding calendar year, such return shall be considered filed April fifteenth of such succeeding calendar year; and

     (2) If a tax with respect to remuneration paid during any period ending with or within a calendar year is paid before April fifteenth of the succeeding calendar year, such tax shall be considered paid on April fifteenth of such succeeding calendar year.

     4. If any overpayment of tax imposed by sections 143.011 to 143.996 is refunded within four months after the last date prescribed (or permitted by extension of time) for filing the return of such tax or within four months after the return was filed, whichever is later, no interest shall be allowed under this section on overpayment.

     5. Any overpayment resulting from a carryback, including a net operating loss and a corporate capital loss, shall be deemed not to have been made prior to the close of the taxable year in which the loss arises.

     144.020. 1. A tax is hereby levied and imposed upon all sellers for the privilege of engaging in the business of selling tangible personal property or rendering taxable service at retail in this state. The rate of tax shall be as follows:

     (1) Upon every retail sale in this state of tangible personal property, a tax equivalent to four percent of the purchase price paid or charged, or in case such sale involves the exchange of property, a tax equivalent to four percent of the consideration paid or charged, including the fair market value of the property exchanged at the time and place of the exchange, except as otherwise provided in section 144.025;

     (2) A tax equivalent to four percent of the amount paid for admission and seating accommodations, or fees paid to, or in any place of amusement, entertainment or recreation, games and athletic events;

     (3) A tax equivalent to four percent of the basic rate paid or charged on all sales of electricity or electrical current, water and gas, natural or artificial, to domestic, commercial or industrial consumers;

     (4) A tax equivalent to four percent on the basic rate paid or charged on all sales of service to telephone subscribers and to others through equipment of telephone subscribers for the transmission of messages and conversations, both local and long distance, and upon the sale, rental or leasing of all equipment or services pertaining or incidental thereto; except that, the payment made by telephone subscribers or others, pursuant to section 144.060, shall not be considered as amounts paid for communication or telephone services or equipment;

     (5) A tax equivalent to four percent of the basic rate paid or charged for all sales of services for transmission of messages of telegraph companies;

     (6) A tax equivalent to four percent on the amount of sales or charges for all rooms, meals and drinks furnished at any hotel, motel, tavern, inn, restaurant, eating house, drugstore, dining car, tourist cabin, tourist camp or other place in which rooms, meals or drinks are regularly served to the public;

     (7) A tax equivalent to four percent of the amount paid or charged for intrastate tickets by every person operating a railroad, sleeping car, dining car, express car, boat, airplane and such buses and trucks as are licensed by the transportation division of the department of economic development of Missouri, engaged in the transportation of persons for hire;

     (8) A tax equivalent to four percent of the amount paid or charged for rental or lease of tangible personal property, provided that if the lessor or renter of any tangible personal property had previously purchased the property under the conditions of "sale at retail" as defined in subdivision (8) of section 144.010 or leased or rented the property and the tax was paid at the time of purchase, lease or rental, the lessor, sublessor, [or] renter or subrentor shall not apply or collect the tax on the subsequent lease, sublease, [or] rental or subrental receipts from that property. The purchase or use of motor vehicles, trailers, boats, and outboard motors shall be taxed and the tax paid as provided in sections 144.070 and 144.440[, and]. No [such] tax shall [then] be collected on the rental or lease of motor vehicles, trailers, boats, and outboard motors, except as provided in sections 144.070 and 144.440. In no event shall the rental or lease of boats and outboard motors be considered a sale, charge, or fee to, for or in places of amusement, entertainment or recreation nor shall any such rental or lease be subject to any tax imposed to, for, or in such places of amusement, entertainment or recreation. Rental and leased boats or outboard motors shall be taxed under the provisions of the sales tax laws as provided under such laws for motor vehicles and trailers. Tangible personal property which is exempt from the sales or use tax under section 144.030 upon a sale thereof is likewise exempt from the sales or use tax upon the lease or rental thereof.

     2. All tickets sold which are sold under the provisions of sections 144.010 to 144.510 which are subject to the sales tax shall have printed, stamped or otherwise endorsed thereon, the words "This ticket is subject to a sales tax.

     144.190. 1. If a tax has been incorrectly computed by reason of a clerical error or mistake on the part of the director of revenue, such fact shall be set forth in the records of the director of revenue, and the amount of the overpayment shall be credited on any taxes then due from the person legally obligated to remit the tax under sections 144.010 to 144.525, and the balance shall be refunded to the person legally obligated to remit the tax, his administrators or executors, as provided for in section 144.200.

     2. If any tax, penalty or interest has been paid more than once, or has been erroneously or illegally collected, or has been erroneously or illegally computed, such sum with interest as determined by section 32.065, RSMo, shall be credited on any taxes then due from the person legally obligated to remit the tax under sections 144.010 to 144.510, and the balance[, with interest as determined by section 32.065, RSMo,] shall be refunded to the person legally obligated to remit the tax, but no such credit or refund shall be allowed unless duplicate copies of a claim for refund are filed within three years from date of overpayment. The director of revenue shall within ninety days after receiving properly completed documentation from the taxpayer, refund taxes plus any interest due to the taxpayer from whom the tax was collected.

     3. Every claim for refund must be in writing under oath, and must state the specific grounds upon which the claim is founded. Any refund or any portion thereof which is erroneously made, and any credit or any portion thereof which is erroneously allowed, may be recovered in any action brought by the director of revenue against the person legally obligated to remit the tax. In the event that a tax has been illegally imposed against a person legally obligated to remit the tax, the director of revenue shall authorize the cancellation of the tax upon his record.

     4. Notwithstanding the provisions of this section, the director of revenue shall authorize direct pay agreements to purchasers which have annual purchases in excess of seven hundred fifty thousand dollars pursuant to rules and regulations adopted by the director of revenue. For the purposes of such direct pay agreements, the taxes authorized under chapters 66, RSMo, 67, RSMo, 92, RSMo, and 94, RSMo, shall be remitted based upon the location of the place of business of the purchaser. The deduction allowed in section 144.140 shall not be allowed to any person who is qualified to receive and has received the direct payment authorization as provided by this subsection."; and

     Further amend the title and enacting clause accordingly.

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

     Senator Flotron offered SA 2:

Amend House Bill No. 1098, Page 4, Section 32.057, Line 105 of said section, by inserting immediately after said line the following:

     "135.010. As used in sections 135.010 to 135.030 the following words and terms mean:

     (1) "Claimant", a person or persons claiming a credit under sections 135.010 to 135.030. If the persons are eligible to file a joint federal income tax return and reside at the same address at any time during the taxable year, then the credit may only be allowed if claimed on a combined Missouri income tax return or a combined claim return reporting their combined incomes and property taxes. A claimant shall not be allowed a property tax credit unless the claimant or spouse has attained the age of sixty-five on or before the last day of the calendar year and the claimant or spouse was a resident of Missouri for the entire year, or the claimant or spouse is a veteran of any branch of the armed forces of the United States or this state who became one hundred percent disabled as a result of such service, or the claimant or spouse is disabled as defined in [section 22(e) of the Internal Revenue Code of 1986, as amended] subdivision 2 of this section, and such claimant or spouse provides proof of such disability in such form and manner, and at such times, as the director of revenue may require. The residency requirement shall be deemed to have been fulfilled for the purpose of determining the eligibility of a surviving spouse for a property tax credit if a person of the age of sixty-five years or older who would have otherwise met the requirements for a property tax credit dies before the last day of the calendar year. The residency requirement shall also be deemed to have been fulfilled for the purpose of determining the eligibility of a claimant who would have otherwise met the requirements for a property tax credit but who dies before the last day of the calendar year;

     (2) "Disabled", the inability to engage in any substantial gainful activity by reason of any medically determinable physical or mental impairment which can be expected to result in death or which has lasted or can be expected to last for a continuous period of not less than twelve months. A claimant shall not be required to be gainfully employed prior to such disability to qualify for a property tax credit;

     [(2)] (3) "Gross rent", amount paid by a claimant to a landlord for the rental, at arm's length, of a homestead during the calendar year, exclusive of charges for health and personal care services and food furnished as part of the rental agreement, whether or not expressly set out in the rental agreement. If the director of revenue determines that the landlord and tenant have not dealt at arm's length, and that the gross rent is excessive, then he shall determine the gross rent based upon a reasonable amount of rent. Gross rent shall be deemed to be paid only if actually paid prior to the date a return is filed. The director of revenue may prescribe regulations requiring a return of information by a landlord receiving rent, certifying for a calendar year the amount of gross rent received from a tenant claiming a property tax credit and shall, by regulation, provide a method for certification by the claimant of the amount of gross rent paid for any calendar year for which a claim is made. The regulations authorized by this subdivision may require a landlord or a tenant or both to provide data relating to health and personal care services and to food. Neither a landlord nor a tenant may be required to provide data relating to utilities, furniture, home furnishings or appliances;

     [(3)] (4) "Homestead", the dwelling in Missouri owned or rented by the claimant and not to exceed five acres of land surrounding it as is reasonably necessary for use of the dwelling as a home. It may consist of part of a multidwelling or multipurpose building and part of the land upon which it is built. "Owned" includes a vendee in possession under a land contract and one or more tenants by the entireties, joint tenants, or tenants in common and includes a claimant actually in possession if he was the immediate former owner of record, if a lineal descendant is presently the owner of record, and if the claimant actually pays all taxes upon the property. It may include a mobile home;

     [(4)] (5) "Income", Missouri adjusted gross income as defined in section 143.121, RSMo, less two thousand dollars as an exemption for the claimant's spouse residing at the same address, and increased, where necessary, to reflect the following:

     (a) Social security, railroad retirement, and veterans payments and benefits unless the claimant is a one hundred percent service-connected, disabled veteran or a spouse of a one hundred percent service-connected, disabled veteran. The one hundred percent service-connected disabled veteran shall not be required to list veterans payments and benefits;

     (b) The total amount of all other public and private pensions and annuities;

     (c) Public relief, public assistance, and unemployment benefits received in cash, other than benefits received under this chapter;

     (d) No deduction being allowed for losses not incurred in a trade or business;

     (e) Interest on the obligations of the United States, any state, or any of their subdivisions and instrumentalities;

     [(5)] (6) "Property taxes accrued", property taxes paid, exclusive of special assessments, penalties, interest, and charges for service levied on a claimant's homestead in any calendar year. Property taxes shall qualify for the credit only if actually paid prior to the date a return is filed. The director of revenue shall require a tax receipt or other proof of property tax payment. If a homestead is owned only partially by claimant, then "property taxes accrued" is that part of property taxes levied on the homestead which was actually paid by the claimant. For purposes of this subdivision, property taxes are "levied" when the tax roll is delivered to the director of revenue for collection. If a claimant owns a homestead part of the preceding calendar year and rents it or a different homestead for part of the same year, "property taxes accrued" means only taxes levied on the homestead both owned and occupied by the claimant, multiplied by the percentage of twelve months that such property was owned and occupied as the homestead of the claimant during the year. When a claimant owns and occupies two or more different homesteads in the same calendar year, property taxes accrued shall be the sum of taxes allocable to those several properties occupied by the claimant as a homestead for the year. If a homestead is an integral part of a larger unit such as a farm, or multipurpose or multidwelling building, property taxes accrued shall be that percentage of the total property taxes accrued as the value of the homestead is of the total value. For purposes of this subdivision "unit" refers to the parcel of property covered by a single tax statement of which the homestead is a part;

     [(6)] (7) "Rent constituting property taxes accrued", twenty percent of the gross rent paid by a claimant and spouse in the calendar year."; and

     Further amend the title and enacting clause accordingly.

     Senator Flotron moved that the above amendment be adopted.

     Senator Melton offered SA 1 to SA 2, which was read:

     Amend Senate Amendment No. 2 to House Bill No. 1098, Page 1, Section 135.010, Line 19, by inserting after the word "disability" the following: "as defined hereinafter".

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

     SA 2, as amended, was again taken up.

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

     Senator Kenney offered SA 3:

     Amend House Bill No. 1098, Page 1, Section 32.057, Line 1, by inserting immediately before said line, the following:

     "29.203. 1. The auditor may periodically audit any metropolitan or urban school district, as defined in section 160.011, RSMo, which received at least thirty percent of its total revenue for the preceding school year from the state. The auditor may periodically audit any city which levied an earnings tax pursuant to sections 92.110 to 92.300, RSMo, during the preceding year. An audit pursuant to this section shall examine local, state and federal funds received or expended by the city or district in the audit period. The audit shall be in addition to the audit requirements in section 165.121, RSMo. The audit shall be made at no cost to the city or district, and the report shall be issued pursuant to section 29.270, RSMo.

     2. Any district subject to audit under this section shall provide any information lawfully requested by the state auditor under this section. Other provisions of the law to the contrary, notwithstanding, any district which fails to comply with the requirements of this section shall be considered in violation of subsection 1 of section 163.021, RSMo, and shall be ineligible to receive state aid under section 163.031, RSMo, until such time as the auditor determines that the district has fully complied with this section."; and

     Further amend the title and enacting clause accordingly.

     Senator Kenney moved that the above amendment be adopted.

     Senator Wiggins raised the point of order that SA 3 is out of order in that the amendment goes beyond the scope and purpose of the bill.

     President Pro Tem Mathewson ruled the point of order well taken.

     On motion of Senator Wiggins, HB 1098, as amended, was read the 3rd time and passed by the following vote:

	Yeas--Senators
Banks	Bentley	Caskey	Clay
DePasco	Ehlmann	Flotron	Goode
Graves	House	Howard	Johnson
Kenney	Kinder	Klarich	Lybyer
Mathewson	Maxwell	McKenna	Melton
Moseley	Mueller	Quick	Rohrbach
Russell	Schneider	Scott	Sims
Singleton	Treppler	Westfall	Wiggins--32
	Nays--Senators--None
	Absent--Senators
Curls	Staples--2
	Absent with leave--Senators--None

     The President Pro Tem declared the bill passed.

     On motion of Senator Wiggins, title to the bill was agreed to.

     Senator Wiggins moved that the vote by which the bill passed be reconsidered.

     Senator Moseley moved that motion lay on the table, which motion prevailed.

     HB 811, introduced by Representative Smith, entitled:

     An Act to repeal sections 58.451, 58.720, 194.220 and 194.233, RSMo 1994, and section 194.240, RSMo Supp. 1995, relating to anatomical gifts, and to enact in lieu thereof five new sections relating to the same subject.

     Was taken up by Senator Moseley.

     Senator Goode offered SA 1:

     Amend House Bill No. 811, Page 1, In the Title, Line 3 by adding after the words "anatomical gifts" the following: "and duties of coroners"; and

     Further amend said bill, page 2, section 58.451, line 19, by inserting immediately after said line, the following:

     "2. When a death occurs outside a licensed health care facility, the first licensed medical professional or law enforcement official learning of such death shall contact the county coroner. Immediately upon receipt of such notification, the coroner or the coroner's deputy shall make the determination if further investigation is necessary, based on information provided by the individual contacting the coroner, and immediately advise such individual of the coroner's intentions."; and

     Further amend said bill and section by renumbering the remaining subsections accordingly; and

     Further amend said bill and section, page 3, line 69, by striking the number "8" and inserting in lieu thereof the number "9"; and

     Further amend said bill, page 4, section 58.720, line 24, by inserting immediately after said line the following:

     "2. When a death occurs outside a licensed health care facility, the first licensed medical professional or law enforcement official learning of such death shall contact the county medical examiner. Immediately upon receipt of such notification, the medical examiner or the medical examiner's deputy shall make a determination if further investigation is necessary, based on information provided by the individual contacting the medical examiner, and immediately advise such individual of the medical examiner's intentions."; and

     Further amend said section by renumbering the remaining subsections accordingly; and

     Further amend said bill and section, page 5, line 51, by striking the number "5" and inserting in lieu thereof the number "6".

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

     Senator Curls offered SA 2:

     Amend House Bill No. 811, Page 1, In the Title, Line 3, by striking "anatomical gifts" and inserting in lieu thereof "medical services"; and

     Further amend said bill, page 8, section 194.240, line 59, by inserting immediately after said line, the following:

     "338.425. 1. This section shall be known and may be cited as the "Missouri Kidney Health Care Act".

     2. Notwithstanding any provisions of the law to the contrary, a manufacturer or wholesaler who supplies dialysis devices or drugs used exclusively for or necessary to perform home dialysis prescribed or ordered by a physician for administration or delivery to a person with chronic kidney failure shall not be considered to be practicing pharmacy without a license if:

     (1) The manufacturer or wholesaler is registered with the state board of pharmacy and lawfully holds the dialysis drugs or devices;

     (2) The manufacturer or wholesaler delivers the dialysis drugs or devices to:

     (a) A person with chronic kidney failure for self-administration, as ordered by a physician, at the person's home or specified address; or

     (b) A physician for administration or delivery to a person with chronic kidney failure; and

     (3) The manufacturer or wholesaler has sufficient and qualified supervision to adequately protect the public health.

     3. The state board of pharmacy shall promulgate rules and regulations necessary to ensure the safe distribution of the dialysis drugs and devices described in subsection 2 of this section, without interruption of supply. Such regulations shall include licensing, records, evidence of delivery to the patient or patient's designee, patient training, specific product and quantity limitation, physician prescriptions or order forms, adequate warehouse facilities and appropriate labeling to ensure necessary information is affixed to or accompanies such dialysis drugs or devices.

     4. If the state board of pharmacy finds any dialysis drugs or devices distributed pursuant to this section to be ineffective or unsafe for their intended use, the board may institute immediate recall of any or all of such dialysis drugs or devices distributed to individual patients under the authority to this section.

     5. The dialysis drugs or devises which are the subject of this section shall only be delivered by:

     (1) The manufacturer or wholesaler to which the physician has issued an order; or

     (2) A carrier authorized to possess such dialysis devices or drugs.

     6. 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."; and

     Further amend the title and enacting clause accordingly.

     Senator Curls moved that the above amendment be adopted.

     Senator Singleton raised the point of order that SA 2 is out of order in that the amendment goes beyond the scope of the bill.

     Senator Scott assumed the Chair.

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

     Senator Howard offered SA 3:

     Amend House Bill No. 811, Page 8, Section 194.240, Line 59, by inserting immediately after said line, the following:

     "9. Any organ procurement organization that procures an organ or tissue donation shall provide written notice to the donor or in the case of death of the donor, the next-of-kin of the donor of the geographic destination of the donation.

     10. If a fee is charged to the recipient of an organ or tissue donation, the fee shall not be greater than the actual and necessary costs of the procuring and transporting of the donation to the recipient.

     11. Every organ procurement organization shall be supplied with forms by the department of health for use in regards to data collection on organ donation. An individual form shall be completed for each organ donation and sent to the department of health. This form shall include the geographic destination of the donation and the fee charged to the recipient of a donation. The information received by the department of health shall be confidential and shall be used for data collection and statistical purposes.".

     Senator Howard moved that the above amendment be adopted.

     Senator Singleton offered SSA 1 for SA 3:

Amend House Bill No. 811, Page 5, Section 194.220, Line 3 by inserting immediately after "death." the following: "The donor may select specific organs or tissues for donation or may give all of his body for any purpose specified in section 194.230, the gift to take effect upon death."; and

     Further amend said bill, page 8, section 194.240, line 59, by inserting immediately after said line the following:

     "9. The department of health shall collect information and publish an annual report which shall include the number of organ and tissue donations made in the state, the number of organ or tissue donations received by citizens of the state of Missouri, the number of organ or tissue donations transported outside the state boundaries and the cost of such organ or tissue donations.".

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

     President Pro Tem Mathewson resumed the Chair.

     Senator Rohrbach offered SA 4, which was read:

     Amend House Bill No. 811, Page 5, Section 194.220, Line 3, by inserting immediately after the word "gift" on said line the words "of a designated, specific organ or tissue of his body".

     Senator Rohrbach moved that the above amendment be adopted.

     Senator Wiggins resumed the Chair.

     Senator Rohrbach offered SSA 1 for SA 4:

     Amend House Bill No. 811, Page 5, Section 194.220, Line 3, by inserting immediately after the word "gift" on said line the words "of designated, specific organs or tissues of his body".

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

     Senator Rohrbach offered SA 5, which was read:

     Amend House Bill No. 811, Page 6, Section 194.233, Line 16, by deleting the word "or" on said line and inserting in lieu thereof the words "and no".

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

     On motion of Senator Moseley, HB 811, as amended, was read the 3rd time and passed by the following vote:

	Yeas--Senators
Banks	Bentley	Caskey	Clay
Curls	Ehlmann	Flotron	Goode
Graves	House	Howard	Johnson
Kenney	Kinder	Klarich	Lybyer
Mathewson	Maxwell	McKenna	Melton
Moseley	Mueller	Quick	Rohrbach
Russell	Schneider	Scott	Sims
Singleton	Treppler	Westfall	Wiggins--32
	Nays--Senators--None
	Absent--Senators
DePasco	Staples--2
	Absent with leave--Senators--None

     The President declared the bill passed.

     On motion of Senator Moseley, title to the bill was agreed to.

     Senator Moseley moved that the vote by which the bill passed be reconsidered.

     Senator Schneider moved that motion lay on the table, which motion prevailed.

     President Pro Tem Mathewson resumed the Chair.

     HB 1361, introduced by Representatives Gibbons and Treadway, entitled:

     An Act to repeal section 476.690, RSMo Supp. 1995, relating to judges' retirement, and to enact in lieu thereof one new section relating to the same subject.

     Was taken up by Senator Schneider.

     On motion of Senator Schneider, HB 1361 was read the 3rd time and passed by the following vote:

	Yeas--Senators
Banks	Bentley	Caskey	Clay
Curls	DePasco	Ehlmann	Flotron
Goode	Graves	House	Howard
Johnson	Kenney	Kinder	Klarich
Lybyer	Mathewson	Maxwell	McKenna
Melton	Moseley	Mueller	Quick
Russell	Schneider	Scott	Sims
Singleton	Staples	Treppler	Westfall
Wiggins--33
	Nays--Senator Rohrbach--1
	Absent--Senators--None
	Absent with leave--Senators--None

     The President Pro Tem declared the bill passed.

     On motion of Senator Schneider, title to the bill was agreed to.

     Senator Schneider moved that the vote by which the bill passed be reconsidered.

     Senator Banks moved that motion lay on the table, which motion prevailed.

     Senator Graves offered Senate Resolution No. 1330, regarding Angela Redden, Maryville, which was adopted.

     Senator Graves offered Senate Resolution No. 1331, regarding the Sixtieth Wedding Anniversary of Mr. and Mrs. Albert Swaney, Maryville, which was adopted.

     Senator Graves offered Senate Resolution No. 1332, regarding the Fiftieth Wedding Anniversary of Mr. and Mrs. Richard J. "Dick" Thudium, which was adopted.

     Senator Graves offered Senate Resolution No. 1333, regarding the Fiftieth Wedding Anniversary of Mr. and Mrs. J.C. Hale, Green City, which was adopted.

     Senator Graves offered Senate Resolution No. 1334, regarding the Fiftieth Wedding Anniversary of Mr. and Mrs. John Beal, Mound City, which was adopted.

     Senator Graves offered Senate Resolution No. 1335, regarding the Fiftieth Wedding Anniversary of Mr. and Mrs. James F. Duvall, Carrollton, which was adopted.

     Senator Graves offered Senate Resolution No. 1336, regarding the Fiftieth Wedding Anniversary of Mr. and Mrs. Paul Yos, Milan, which was adopted.

     Senator Graves offered Senate Resolution No. 1337, regarding the Fiftieth Wedding Anniversary of Mr. and Mrs. Paul Polley, Ridgeway, which was adopted.

     Senator Graves offered Senate Resolution No. 1338, regarding the Sixtieth Wedding Anniversary of Mr. and Mrs. Carl Kunkel, Oregon, which was adopted.

     Senator Graves offered Senate Resolution No. 1339, regarding the Sixtieth Wedding Anniversary of Mr. and Mrs. Virgil Swan, King City, which was adopted.

     Senator Graves offered Senate Resolution No. 1340, regarding the Fiftieth Wedding Anniversary of Mr. and Mrs. A.C. McCool, Forest City, which was adopted.

     Senator Graves offered Senate Resolution No. 1341, regarding Glynis Rainey, Maryville, which was adopted.

     Senator Graves offered Senate Resolution No. 1342, regarding Sarah R. Wiederholt, which was adopted.

     Senator Johnson offered Senate Resolution No. 1343, regarding Amy Whittaker, St. Joseph, which was adopted.

     Senator Wiggins moved that SB 752, SB 789, SB 843 and SB 847, with SCS, SS for SCS, SS for SS for SCS, and SS for SS for SS for SCS (pending), be called from the Informal Calendar and again taken up for perfection, which motion prevailed.

     SS for SS for SS for SCS for SBs 752, 789, 843 and 847 was again taken up.

     At the request of Senator Caskey, SS for SS for SS for SCS for SBs 752, 789, 843 and 847 was withdrawn.

     Senator Caskey offered SS No. 2 for SS for SS for SCS for SBs 752, 789, 843 and 847, entitled:

     An Act to repeal sections 32.057, 135.010, 135.300, 135.305, 135.307, 135.309, 135.311, 136.315, 143.124, 143.451, 143.631, 143.751, 143.781, 143.811, 144.020, 144.027, 144.190, 147.040, RSMo 1994, and section 144.030, RSMo Supp. 1995, relating to taxation, and to enact in lieu thereof twenty-four new sections relating to the same subject, with an emergency clause for a certain section and an effective date for certain sections.

     Senator Caskey moved that SS No. 2 for SS for SS for SCS for SBs 752, 789, 843 and 847 be adopted.

     Senator Flotron offered SPA 1:

     Amend Senate Substitute No. 2 for Senate Substitute for Senate Substitute for Senate Committee Substitute for Senate Bills Nos. 752, 789, 843 and 847, Pages 1-59, by striking all words and sections from said bill.

     Senator Flotron moved that the above perfecting amendment be adopted.

     Senator Caskey raised the point of order that SPA 1 is out of order in that the amendment is in the third degree.

     President Pro Tem Mathewson ruled the point of order well taken.

     Senator Flotron offered SA 1, which was read:

     Amend Senate Substitute No. 2 for Senate Substitute for Senate Substitute for Senate Committee Substitute for Senate Bills Nos. 752, 789, 843 and 847, Pages 1-59, by striking all new language and brackets.

     Senator Flotron moved that the rules be suspended and SA 1 be adopted.

     Senator Scott resumed the Chair.

     Senator Caskey requested a division of the question, asking that a vote first be taken on the portion of the motion to suspend the rules and that a second vote be taken on the adoption of SA 1, which request was granted.

     Senator Quick assumed the Chair.

     Part I of Senator Flotron's motion failed to receive the necessary two-thirds majority by the following vote:

	Yeas--Senators
Bentley	Ehlmann	Flotron	Graves
Kenney	Kinder	Klarich	Melton
Mueller	Rohrbach	Russell	Schneider
Sims	Singleton	Treppler	Westfall--16
	Nays--Senators
Banks	Caskey	Clay	Curls
DePasco	Goode	House	Howard
Johnson	Lybyer	Mathewson	Maxwell
McKenna	Moseley	Quick	Scott
Staples	Wiggins--18
	Absent--Senators--None
	Absent with leave--Senators--None

     Senator Caskey raised the point of order that Part II of Senator Flotron's motion is out of order because the amendment is in the 3rd degree.

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

     Senator McKenna assumed the Chair.

     Senator Flotron offered STPA 1:

     Amend Senate Substitute No. 2 for Senate Substitute for Senate Substitute for Senate Committee Substitute for Senate Bills Nos. 752, 789, 843 and 847, Page 35, Section 144.022, Line 10 of said page, by deleting the word "may" on said line and inserting in lieu thereof the word "shall"; and further amend said bill, page and section, line 12, by deleting the word "may" and inserting in lieu thereof the word "shall"; and delete the words "up to, but not in excess of," as they appear on said line; and further amend said section, page and bill, by deleting lines 18 on page 35 through line 7 on page 36, and inserting in lieu thereof the words "redeemable for food stamps".

     Senator Flotron moved that the above technical perfecting amendment be adopted.

     Senator Caskey raised the point of order that STPA 1 is out of order in that it is not a perfecting amendment as it is substantive in nature and is in the third degree.

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

     Senator Singleton raised the point of order that SS No. 2 for SS for SS for SCS for SBs 752, 789, 843 and 847 is an amendment rather than a bill and is therefore amendable.

     The point of order was referred to the President Pro Tem, who ruled it not well taken.

     At the request of Senator Wiggins, SB 752, SB 789, SB 843 and SB 847, with SCS, SS for SCS, SS for SS for SCS, and SS No. 2 for SS for SS for SCS (pending), were placed on the Informal Calendar.

     President Wilson assumed the Chair.

     Senator Scott resumed the Chair.

     Senator Ehlmann submitted the following notices of proposed rule changes:

     Notice is hereby given by the Senator from the 7th District of the one day Notice required by Rule 97 of intent to put a Motion to Adopt the Following Rule change:

     "Rule 96. In cases not provided for in these rules, the senate shall be governed by the rules laid down in the practice and procedures adopted by the Senate of the United States and Jefferson's Manual, [including the U.S. Senate practice that a substitute amendment to a first degree amendment is subject to a second degree perfecting amendment] provided, however, only one floor amendment in the nature of a substitute for the bill may be pending at any one time.".

     Also,

     Notice is hereby given by the Senator from the 7th District of the one day Notice required by Rule 97 of intent to put a Motion to Adopt the Following Rule change:

     "Rule 96. In cases not provided for in these rules, the senate shall be governed by the rules laid down in the practice and procedures adopted by the Senate of the United States and Jefferson's Manual, including [the U.S. Senate practice that a substitute amendment to a first degree amendment is subject to a second degree perfecting amendment] provisions which permit the amendment of any pending amendments including amendments in the nature of a substitute without regard to the order thereof.".

     Senator Treppler introduced to the Senate, James McDonald and William W. Zielonko, St. Louis County.

     Senator Moseley introduced to the Senate, Dr. James Gigantelli, Columbia.

     Senator Klarich introduced to the Senate, forty students from Chesterfield Elementary School, St. Louis County.

     Senator Lybyer introduced to the Senate, Mrs. Evi Kelly-Lentz, Sarasota, Florida; Mr. and Mrs. Bob Davis, Houston; and Miss Jennifer Davis, St. Louis.

     Senator Clay introduced to the Senate, Mrs. Lane and fifty students and teachers from Airport Elementary School, Berkeley.

     Senator Treppler introduced to the Senate, Jenny Meyer and thirty seventh grade students from Washington Lutheran School, St. Louis.

     Senator Westfall introduced to the Senate, Danna Cain, Mary Skinner, Ron Mark, Mark Walker and twenty students from Republic.

     Senator Lybyer introduced to the Senate, Debbie Jennings, Brad Gentry, Randy Price and Jeanine Price, Houston.

     Senator Klarich introduced to the Senate, students from Chesterfield Elementary School, St. Louis County.

     Senator Wiggins introduced to the Senate, Cheryl Crownover, parents, and fifty sixth grade students from Boone Elementary School, Kansas City.

     Senator Clay introduced to the Senate, Ms. Whitehead, Ms. McBryan and twenty students from St. Louis Public Schools.

     Senator Rohrbach introduced to the Senate, Dawn Gray, Jefferson City.

     Senator Quick introduced to the Senate, Judge Ballwin, and his grandsons, Mick Orwick and Ben Carpenter, Clay County.

     Senator Mueller introduced to the Senate, the Physician of the Day, Dr. Peter Danis, M.D., his daughter, Rebecca, and Bridget and Brianne Ryder, St. Louis.

     On motion of Senator Banks, the Senate adjourned under the rules.