MO HB3095

Extends the sunset date for headquarters tax credit incentives from January 1, 2031 to January 1, 2041, allowing headquarters facilities to continue receiving tax credits under sections 135.100-135.150 for an additional 10 years

Headquarters facility expansions qualify as separate new business facilities eligible for tax credits if each expansion creates at least 25 new employees and involves at least $1 million in new investment

Buildings on multiple noncontiguous properties may be counted as one facility for headquarters if located within the same county or municipality

Revenue-producing enterprises other than headquarters remain ineligible for these incentives for facilities that commenced operations on or after January 1, 2005