Modifies provisions relating to incentives for interstate business relocation and authorizes DED to determine clawback provisions for the state and political subdivisions

HB 2143 modifies Missouri's tax credit rules for businesses relocating between border counties in Missouri and Kansas. It authorizes Missouri's Department of Economic Development (DED) to reclaim tax credits or incentives if Kansas restricts similar incentives for jobs moving from Missouri border counties to Kansas border counties (Johnson, Miami, or Wyandotte County in Kansas). The bill requires DED to formally certify Kansas' actions to Missouri's governor and legislature, triggering the clawback process only after unanimous legislative affirmation. This measure directly affects businesses and economic development programs operating across the Missouri-Kansas border, creating a reciprocal incentive system based on each state's policies.