MO SB256

Repeals multiple tax credit programs including wood energy producer credits, charcoal producer credits, distressed community business credits, grape grower/wine producer credits, film production credits, self-employed health insurance credits, and small business incubator tax credits.

Eliminates a freight line company tax credit program that allowed credits for eligible expenses incurred to manufacture, maintain, or improve qualified rolling stock (effective after August 28, 2008).

Replaces all repealed sections with a single new section 137.1018 governing state-level property tax collection and distribution for freight line companies based on average property tax rates.

The repealed programs had various sunset dates and eligibility requirements; most were designed to incentivize economic development, business relocation to distressed communities, and specific industries like film production and forestry.

Maintains the state's authority to collect property taxes on freight line companies on behalf of counties and local taxing entities, with tax rates determined by the prior year's statewide average rate for railroad and street railway companies.