MO SB1425

Extends the sunset date for headquarters tax credit incentives from January 1, 2031 to January 1, 2041, allowing headquarters facilities to continue receiving 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 they add at least 25 new employees and at least $1 million in new investment

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

Jobs and investment from years when no new business facility is created are applied to the most recent new business facility for credit calculation purposes