HB 1317 Missouri House · 2025 Regular Session

Modifies provisions relating to agricultural tax credits

HB 1317 creates tax credits for Missouri businesses selling biodiesel blends, directly affecting retail dealers (at service stations) and distributors selling to final users. It provides a 2-cent-per-gallon credit for blends with 5-10% biodiesel and a 5-cent-per-gallon credit for blends with 10-20% biodiesel, applicable to tax years beginning January 1, 2023, or portions of 2023 tax years. Credits are refundable if exceeding tax liability but capped at $16 million annually, with the program set to expire December 31, 2028, unless reauthorized. The Missouri Department of Revenue administers the program and verifies blend percentages.
Bill status in committee 1 of 4 stages cleared
Introduction
Feb 2025
Committee Review
Floor Vote
Governor
Introduced Feb 17, 2025 Last action Apr 14, 2025
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What changed between versions

Introduced House Committee Substitute · 6 edits
MODERATE
The bill was expanded from a single biodiesel tax credit to a comprehensive agricultural tax credit program covering nine different industries including wood energy, meat processing, and other agricultural sectors. This significantly broadens the scope of eligible businesses receiving state tax incentives and increases the potential fiscal impact of the legislation.
Scope change
The bill's scope expanded from exclusively biodiesel fuel tax credits to include nine new agricultural tax credit programs covering wood energy production, meat processing facilities, and other agricultural industries.
SCOPE

Nine new agricultural tax credit programs were added covering wood energy production, meat processing facilities, and other agricultural industries, replacing the single biodiesel program.

The original biodiesel blend fuel tax credit provisions were removed from the bill's primary focus.

FISCAL

New funding caps were established for the wood energy tax credit program, limiting total credits to six million dollars per fiscal year.

DEFINITION

New definitions were added for wood energy producers, meat processing facilities, and meat processing modernization or expansion activities.

Biodiesel-specific definitions including biodiesel blend, biodiesel fuel, B99, distributor, and retail service station were removed.

TIMELINE

The bill's effective dates and expiration provisions were updated to align with the new agricultural tax credit programs.

Floor votes

How they voted

No floor votes recorded yet.
Full legislative history

Actions timeline

Total actions
11
Key actions
4
Committee
6
Apr 14, 2025
Lower · Passed
Reported Do Pass (H) - AYES: 7 NOES: 1 PRESENT: 0
lower
Apr 14, 2025
Lower · Passed
Voted Do Pass (H)
lower
Apr 10, 2025
Committee
Referred: Rules - Administrative(H)
lower
Mar 26, 2025
Lower · Passed
HCS Reported Do Pass (H) - AYES: 19 NOES: 1 PRESENT: 0
lower
Mar 25, 2025
Lower · Passed
HCS Voted Do Pass (H)
lower
Mar 6, 2025
Committee
Referred: Agriculture(H)
lower
Feb 17, 2025
Introduced
Introduced and Read First Time (H)
lower
1 primary · 0 co-sponsors

Sponsors

Role
Legislator
Party
State
District
P
Photo of Willard Haley
Willard Haley
RRepublican
MO
58