Missouri Disclosure Regimes

State Year of Disclosure Law Specific Subsidy Program Affected by Law
(*Means Update to Earlier Law)		 Disclosure Law State Statute Excerpt Subsidies in Sample? (Y/N) Internal Disclosure? (Y/N) External Disclosure? (Y/N)
Missouri 1989 Small Business Incubator Program 1989 Mo. HB 249 § 620.495 R.S.Mo. 9. On or before January first of each year, the department shall provide a report to the governor, the chief clerk of the house of representatives and the secretary of the senate which shall include, but need not be limited to:
(1) The number of applications for incubators submitted to the department;
(2) The number of applications for incubators approved by the department;
(3) The number of incubators created through the small business incubator program;
(4) The number of tenants and participants engaged in each incubator;
(5) The number of jobs provided by each incubator and tenants and participant of each incubator;
(6) The occupancy rate of each incubator;
(7) The number of firms still operating in the state after leaving incubators and the number of jobs they have provided.		 N N Y
Missouri 1990 Department of Economic Development programs 1990 Mo. HB 1564 § 620.607 R.S.Mo. Section 4. 1. Beginning in January of 1991, the department of economic development shall annually report to the governor, the president pro tem of the senate, and the speaker of the house of representatives, and to all members of the general assembly regarding each economic development program's activities during the preceding calendar year. The report of the department shall be delivered no later than March of each year. Each report shall contain, but not be limited to, the following information:
(1) The effectiveness of the national and international business section in securing business locations in Missouri and the number of jobs created for each location;
(2) The results of department of economic development impact trips and the progress made by the department's foreign offices;
(3) Data relating to clients and graduates of each innovation center;
(4) Data relating to centers for advanced technology;
(5) Economic activity of new and expanding businesses in each of the state's enterprise zones, the number of new jobs created in each, and the amount of tax credits granted in each;
(6) Projects authorized under the higher education applied projects program;
(7) The number of loans, loan guaranties, grants, and bonds authorized or issued by the Missouri economic development export and infrastructure board, or its successor entity, the amount of each, and a projection of the number of jobs created by each;
(8) Data relating to the activities of the small and existing business development unit;
(9) The recipients and the amount of grants awarded as a result of economic development grants and the annual competition under the community development block grant program;
(10) Tax credits awarded and a description of projects authorized by the neighborhood assistance program;
(11) Data relating to the Missouri main street program;
(12) Data relating to activities of the office of rural development, including the recipients and amounts of grants-in-aid awarded under the rural communities economic development assistance program;
(13) Data relating to the activities of the Missouri export development office, including data relating to the operation of the computerized marketing center;
(14) Information and data relating to the activities of the small business office and the office of minority business assistance, including the number of minority businesses assisted by those offices and summaries of concerns expressed by minority businesses regarding doing business in Missouri; and
(15) Data regarding the number of minority businesses assisted by department of economic development programs, including the recipients and amounts of grants-in-aid awarded.		 N N Y
Missouri 1990 Real Property Tax Increment Allocation Redevelopment (includes payments in lieu of taxes) 1990 Mo. HB 1564 § 99.865 R.S.Mo. 99.865. 1. Each year the governing body of the municipality, or its designee, shall prepare a report concerning the status of each redevelopment plan and project, and shall submit a copy of such report to the department of economic development. The report shall include the following: The amount and source of revenue in the special allocation fund, the amount and purpose of expenditures from the special allocation fund, the amount of any pledge of revenues, including principal and interest on any outstanding bonded indebtedness, the original assessed value of the redevelopment project area, the assessed valuation added to the redevelopment project area, payments made in lieu of taxes received and expended, contracts made incident to the implementation and furtherance of a redevelopment plan and project, the cost for an amount of any property acquired, disposed of, rehabilitated, reconstructed, repaired or remodeled, and any additional information the municipality deems necessary. An annual statement showing the payments made in lieu of taxes received and expended in that year, the status of the redevelopment project and plan, amount of outstanding bonded indebtedness and any additional information the municipality deems necessary shall be published in a newspaper of general circulation in the municipality. N N Y
Missouri 1999 Missouri Smal Business Tax Credit, Film Production Tax Credit, Jobs Now 1999 Mo. HB 701 § 320.092 R.S.Mo. [A> SECTION 2. TAX CREDITS ISSUED PURSUANT TO SECTIONS 135.400, 135.750 AND 320.093, RSMO, SHALL BE SUBJECT TO OVERSIGHT PROVISIONS. EFFECTIVE JANUARY 1, 2000, NOTWITHSTANDING THE PROVISIONS OF SECTION 32.057, RSMO, THE BOARD, DEPARTMENT OR AUTHORITY ISSUING TAX CREDITS SHALL ANNUALLY REPORT TO THE OFFICE OF ADMINISTRATION, PRESIDENT PRO TEM OF THE SENATE, THE SPEAKER OF THE HOUSE OF REPRESENTATIVES, AND THE JOINT COMMITTEE ON ECONOMIC DEVELOPMENT REGARDING THE TAX CREDITS ISSUED PURSUANT TO SECTIONS 135.400, 135.750 AND 320.093, RSMO, WHICH WERE ISSUED IN THE PREVIOUS FISCAL YEAR. THE REPORT SHALL CONTAIN, BUT NOT BE LIMITED TO, THE AGGREGATE NUMBER AND DOLLAR AMOUNT OF TAX CREDITS ISSUED BY THE BOARD, DEPARTMENT OR AUTHORITY, THE NUMBER AND DOLLAR AMOUNT OF TAX CREDITS CLAIMED BY TAXPAYERS, AND THE NUMBER AND DOLLAR AMOUNT OF TAX CREDITS UNCLAIMED BY TAXPAYERS AS WELL AS THE NUMBER OF YEARS ALLOWED FOR CLAIMS TO BE MADE. THIS REPORT SHALL BE DELIVERED NO LATER THAN NOVEMBER OF EACH YEAR. <A]
[A> 2. THE REPORTING REQUIREMENTS ESTABLISHED PURSUANT TO SUBSECTION 1 OF THIS SECTION SHALL ALSO APPLY TO THE DEPARTMENT OF ECONOMIC DEVELOPMENT AND THE MISSOURI DEVELOPMENT FINANCE BOARD ESTABLISHED PURSUANT TO SECTION 100.265, RSMO. THE DEPARTMENT AND THE MISSOURI DEVELOPMENT FINANCE BOARD SHALL REPORT ON THE TAX CREDIT PROGRAMS WHICH THEY RESPECTIVELY ADMINISTER THAT ARE AUTHORIZED UNDER THE PROVISIONS OF CHAPTERS 32, 100, 135, 178, 253, 348, 447 AND 620, RSMO. <A]		 N N Y
Missouri 1999 AGRICULTURAL PRODUCT UTILIZATION CONTRIBUTOR TAX CREDIT, NEW GENERATION COOPERATIVE INCENTIVE TAX CREDIT 1999 Mo. HB 888 § 348.430 R.S.Mo. and § 348.439 R.S.Mo. [A> SECTION 6. THE TAX CREDITS ISSUED IN SECTIONS 1 TO 6 OF THIS ACT BY THE MISSOURI AGRICULTURAL AND SMALL BUSINESS DEVELOPMENT AUTHORITY SHALL BE SUBJECT TO OVERSIGHT PROVISIONS. EFFECTIVE JANUARY 1, 2000, NOTWITHSTANDING THE PROVISIONS OF SECTION 32.057, RSMO, THE AUTHORITY SHALL ANNUALLY REPORT TO THE OFFICE OF ADMINISTRATION, PRESIDENT PRO TEM OF THE SENATE, THE SPEAKER OF THE HOUSE OF REPRESENTATIVES, AND THE JOINT COMMITTEE ON ECONOMIC DEVELOPMENTREGARDING THE TAX CREDITS AUTHORIZED PURSUANT TO SECTIONS 1 TO 6 OF THIS ACT, WHICH WERE ISSUED IN THE PREVIOUS FISCAL YEAR. THE REPORT SHALL CONTAIN, BUT NOT BE LIMITED TO, THE AGGREGATE NUMBER AND DOLLAR AMOUNT OF TAX CREDITS ISSUED BY THE AUTHORITY, THE NUMBER AND DOLLAR AMOUNT OF TAX CREDITS CLAIMED BY TAXPAYERS, AND THE NUMBER AND DOLLAR AMOUNT OF TAX CREDITS UNCLAIMED BY TAXPAYERS AS WELL AS THE NUMBER OF YEARS ALLOWED FOR CLAIMS TO BE MADE. THIS REPORT SHALL BE DELIVERED NO LATER THAN NOVEMBER OF EACH YEAR. <A] N N Y
Missouri 2000 Department of Economic Development programs* 2000 Mo. SB 1001 § 620.607 R.S.Mo. [D> 620.607. 1. Beginning in January of 1991, the department of economic development shall annually report to the governor, the president pro tem of the senate, and the speaker of the house of representatives, and to all members of the general assembly regarding each economic development program's activities during the preceding calendar year. The report of the department shall be delivered no later than March of each year. Each report shall contain, but not be limited to, the following information: <D]
EXPLANATION: Section 620.607 expired on July 1, 1995, pursuant to the provisions of Section C of H.B. 1564, L. 1990.		 N N Y
Missouri 2003 Missouri Downtown and Rural Economic Stimulus Development Areas 2003 Mo HB 289 § 99.980 R.S.Mo. [A> 2. EACH YEAR THE GOVERNING BODY OF THE MUNICIPALITY, OR ITS DESIGNEE, SHALL PREPARE A REPORT CONCERNING THE STATUS OF THE DEVELOPMENT PLAN, THE DEVELOPMENT AREA, AND THE INCLUDED DEVELOPMENT PROJECTS, AND SHALL SUBMIT A COPY OF SUCH REPORT TO THE DIRECTOR OF THE DEPARTMENT OF ECONOMIC DEVELOPMENT. THE REPORT SHALL INCLUDE THE FOLLOWING: <A]
[A> (1) THE NAME, STREET AND MAILING ADDRESSES, PHONE NUMBER, AND CHIEF OFFICER OF THE GRANTING BODY; <A]
[A> (2) THE NAME, STREET AND MAILING ADDRESSES, PHONE NUMBER, AND CHIEF OFFICER OF ANY BUSINESS BENEFITTING FROM PUBLIC EXPENDITURES IN SUCH DEVELOPMENT PLANS AND PROJECTS; <A]
[A> (3) THE AMOUNT AND SOURCE OF REVENUE IN THE SPECIAL ALLOCATION FUND; <A]
[A> (4) THE AMOUNT AND PURPOSE OF EXPENDITURES FROM THE SPECIAL ALLOCATION FUND; <A]
[A> (5) THE AMOUNT OF ANY PLEDGE OF REVENUES, INCLUDING PRINCIPAL AND INTEREST ON ANY OUTSTANDING BONDED INDEBTEDNESS; <A]
[A> (6) THE ORIGINAL EQUALIZED ASSESSED VALUE OF THE DEVELOPMENT AREA; <A]
[A> (7) THE ASSESSED VALUATION ADDED TO THE DEVELOPMENT AREA; <A]
[A> (8) PAYMENTS MADE IN LIEU OF TAXES RECEIVED AND EXPENDED; <A]
[A> (9) THE ECONOMIC ACTIVITY TAXES GENERATED WITHIN THE DEVELOPMENT AREA IN THE BASELINE YEAR; <A]
[A> (10) THE ECONOMIC ACTIVITY TAXES GENERATED WITHIN THE DEVELOPMENT AREA AFTER THE BASELINE YEAR; <A]
[A> (11) REPORTS ON CONTRACTS MADE INCIDENT TO THE IMPLEMENTATION AND FURTHERANCE OF A DEVELOPMENT AREA, THE DEVELOPMENT PLAN, AND THE INCLUDED DEVELOPMENT PROJECTS; <A]
[A> (12) A COPY OF THE DEVELOPMENT PLAN; <A]
[A> (13) THE COST OF ANY PROPERTY ACQUIRED, DISPOSED OF, REHABILITATED, RECONSTRUCTED, REPAIRED, OR REMODELED; <A]
[A> (14) THE NUMBER OF PARCELS ACQUIRED BY OR THROUGH INITIATION OF EMINENT DOMAIN PROCEEDINGS; <A]
[A> (15) FOR MUNICIPALITIES WITH MORE THAN FOUR HUNDRED THOUSAND INHABITANTS AND LOCATED IN MORE THAN ONE COUNTY, ANY COUNTY WITH A CHARTER FORM OF GOVERNMENT AND WITH MORE THAN ONE MILLION INHABITANTS, ANY CITY NOT WITHIN A COUNTY, AND ANY COUNTY OF THE FIRST CLASSIFICATION WITH MORE THAN ONE HUNDRED THIRTY-FIVE THOUSAND FOUR HUNDRED BUT LESS THAN ONE HUNDRED THIRTY-FIVE THOUSAND FIVE HUNDRED INHABITANTS AND ANY MUNICIPALITY LOCATED THEREIN, THE NUMBER OF DEVELOPMENT PROJECTS DEVELOPED IN CONNECTION WITH COMMUNITY DEVELOPMENT CORPORATIONS AND THE AMOUNT OF FUNDS GENERATED PURSUANT TO SECTION 99.957 WHICH ARE EXPENDED IN CONNECTION WITH SUCH PROJECT; <A]
[A> (16) A SUMMARY OF THE NUMBER OF NET NEW JOBS CREATED, CATEGORIZED BY FULL-TIME, PART-TIME, AND TEMPORARY POSITIONS, AND BY WAGE GROUPS; <A]
[A> (17) THE COMPARISON OF THE TOTAL EMPLOYMENT IN THIS STATE BY ANY BUSINESS, INCLUDING ANY CORPORATE PARENT, BENEFITTING FROM PUBLIC EXPENDITURES IN THE DEVELOPMENT AREA ON THE DATE OF THE APPLICATION COMPARED TO SUCH EMPLOYMENT ON THE DATE OF THE REPORT, CATEGORIZED BY FULL-TIME, PART-TIME, AND TEMPORARY POSITIONS; <A]
[A> (18) A STATEMENT AS TO WHETHER PUBLIC EXPENDITURES ON ANY DEVELOPMENT PROJECT DURING THE PREVIOUS FISCAL YEAR HAVE REDUCED EMPLOYMENT AT ANY OTHER SITE CONTROLLED BY ANY BUSINESS BENEFITTING FROM PUBLIC EXPENDITURES IN THE DEVELOPMENT AREA OR ITS CORPORATE PARENT, WITHIN OR WITHOUT OF THIS STATE AS A RESULT OF AUTOMATION, MERGER, ACQUISITION, CORPORATE RESTRUCTURING, OR OTHER BUSINESS ACTIVITY; <A]
[A> (19) A SUMMARY OF THE OTHER COMMUNITY AND ECONOMIC BENEFITS RESULTING FROM THE PROJECT, CONSISTENT WITH THOSE IDENTIFIED IN THE APPLICATION; <A]
[A> (20) A SIGNED CERTIFICATION BY THE CHIEF OFFICER OF THE AUTHORITY OR MUNICIPALITY AS TO THE ACCURACY OF THE PROGRESS REPORT; AND <A]
[A> (21) ANY ADDITIONAL REASONABLE INFORMATION THE DEPARTMENT OF ECONOMIC DEVELOPMENT DEEMS NECESSARY. <A]		 N N Y
Missouri 2005 Missouri Quality Jobs Program 2005 Mo SB 343 § 620.1890 R.S.Mo. PRIOR TO MARCH FIRST EACH YEAR, THE DEPARTMENT WILL PROVIDE A REPORT ON THE PROGRAM TO THE GENERAL ASSEMBLY INCLUDING THE NAMES OF PARTICIPATING COMPANIES, LOCATION OF SUCH COMPANIES, THE ANNUAL AMOUNT OF BENEFITS PROVIDED, THE ESTIMATED NET STATE FISCAL IMPACT (DIRECT AND INDIRECT NEW STATE TAXES DERIVED FROM THE PROJECT), THE NUMBER OF NEW JOBS CREATED OR JOBS RETAINED, THE AVERAGE WAGES OF EACH PROJECT, AND THE TYPES OF QUALIFIED COMPANIES USING THE PROGRAM. N N Y
Missouri 2009 Tax Increment Financing* 2009 Mo. HB 191 § 99.865 R.S.Mo. 8. BASED UPON THE INFORMATION PROVIDED IN THE REPORTS REQUIRED UNDER THE PROVISIONS OF THIS SECTION, THE STATE AUDITOR SHALL MAKE AVAILABLE FOR PUBLIC INSPECTION ON THE AUDITOR’S WEB SITE, A SEARCHABLE ELECTRONIC DATABASE OF SUCH MUNICIPAL TAX INCREMENT FINANCE REPORTS. ALL INFORMATION CONTAINED WITHIN SUCH DATABASE SHALL BE MAINTAINED FOR A PERIOD OF NO LESS THAN TEN YEARS FROM INITIAL POSTING. N
Missouri 2016 Bring Jobs Home 2016 MO SB 861 § 143.2100 R.S.Mo. Prior to March 1, 2018, and every two years thereafter, the department, with information provided by the port authorities, airports, and the department of revenue, shall provide a report on the deductions claimed under sections 143.2100 to 143.2115. Such report shall include the following:
(1) The names and locations of participating companies;
(2) The annual amount of benefits provided;
(3) The estimated net state fiscal impact, including both direct and indirect new state taxes derived from the program;
(4) The number of new jobs created;
(5) The average wages of each project; and
(6) The types of qualified companies using the program.		 N N Y