MO SB913

Removes December 31, 2028 sunset dates from multiple agricultural and energy-related tax credit programs, making them permanent, including the Wood Energy Producer Tax Credit ($6 million annual cap), Meat Processing Facility Investment Tax Credit ($2 million annual cap), Higher Ethanol Blend Tax Credit ($5 million annual cap), and Biodiesel Blend Tax Credits ($16 million annual cap for retailers, $5.5 million for producers)

Creates a new Short Line Railroad Tax Credit effective January 1, 2027, providing 50% credits for qualified railroad track expenditures (capped at $4.5 million annually) and new rail infrastructure expenditures (capped at $5 million annually), with credits transferable and carrying forward for five years

Removes sunset provisions from the Urban Farm Tax Credit program, which provides 50% credits for eligible urban farm expenses up to $5,000 per farm and $200,000 total annually

Removes sunset provisions from the Specialty Agricultural Crops Loan Program and related lender tax credits, which provide interest-free first-year loans up to $35,000 for family farmers growing specialty crops

Removes the August 28, 2028 expiration date from the Freight Line Company Tax Credit for rolling stock maintenance expenses incurred in Missouri