MO SB1112

Reduces the annual cap on historic rehabilitation tax credits from $140 million to $120 million for fiscal years beginning on or after July 1, 2016

Creates the "Capitol Complex Tax Credit Act" offering a 50% tax credit for monetary donations and 30% tax credit for artifact donations to fund restoration of five Jefferson City buildings: State Capitol, Supreme Court building, Old Federal Courthouse, Highway building, and Governor's mansion

Establishes a Capitol Complex Fund managed by the Missouri Development Finance Board, with 90% of revenues allocated to rehabilitation/renovation and 7.5% to maintenance

Authorizes the Department of Economic Development to charge recipients of historic preservation tax credits a fee of up to 1% of credits issued, with proceeds going to the Capitol Complex Fund

Caps Capitol Complex tax credits at $10 million annually and includes a six-year sunset provision requiring reauthorization by the General Assembly