HB 323 - Home Access Tax Credit
by Rep. Sutherland
HB 323 has been introduced in the House. This bill is similar to SB146 that
is sponsoring with some differences. Senator Dempsey’s SB146 preserves the
credit as "refundable" (meaning that even a very low-income person who doesn’t pay
state taxes can still get the credit if
the person has out-of-pocket home access expenses).
HB323 would remove the "refundable" status of the credit. Instead persons could claim
the credit only up to the amount of state taxes they owed that year. If their expenses
amounted to more than the taxes owed, they could carry the credit forward up to five
tax years. But again, persons who don’t earn enough to pay state taxes would no longer
be able to benefit.
does remove the $100,000 statewide cap on the credit, so this provision would allow
many more Missourians to claim the credit
as does SB146
It would also add modifying kitchens and adding another room to accommodate a family
member with a disability as eligible home access costs
for which the credit could be claimed.