Missouri 2026 Regular Session Status: Enacted

SB 913 — Modifies provisions relating to tax credits

Last action — Signed by Governor

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  1. ✓
    Introduced
  2. ✓
    In Committee
  3. ✓
    Passed Senate
  4. ✓
    Passed House
  5. ✓
    To Executive
  6. 6
    Enacted

This bill has been enacted into law. Introduced December 01, 2025. Enacted.

Signed by Governor Mike Kehoe (Republican) on July 09, 2026.

Prognosis

Advancing 50% · moderate confidence

Where this bill stands today.

Odds of enactment

High

How often bills like it became law.

  • Enacted

    Current position in the legislative process.

  • 1 sponsor

    1 primary, 0 co-sponsors signed on.

Prognosis reads this bill's own signals — stage, sponsorship breadth, committee status, recorded votes and cross-state momentum. Odds come from a model trained on which bills have become law.

In plain language

This bill extends various tax credits related to energy and agriculture until 2033.

SB 913 modifies several tax credits, extending their expiration dates to June 30 or December 31, 2033. It includes credits for wood energy products, meat processing facilities, ethanol and biodiesel sales, and incorporates new credits for railroad infrastructure and urban farms.

What this means for you
  • Families: Families involved in urban farming may find more support through tax incentives for establishing and improving farms.
  • Environment: Environmental initiatives may gain momentum as tax credits for biofuels and sustainable agriculture are extended.
  • Small Business: Small businesses in agriculture and energy sectors may benefit from extended tax credits that support their growth and sustainability.

Summary

SS/SB 913 - This act modifies provisions relating to tax credits. WOOD ENERGY TAX CREDIT A tax credit for the production of certain wood-energy processed wood products expires on June 30, 2028. This act extends such sunset date to June 30, 2033. (Section 135.305) MEAT PROCESSING FACILITIES TAX CREDIT The Meat Processing Facility Investment Tax Credit for the expansion or modernization of meat processing facilities expires on December 31, 2028. This act extends such sunset date to December 31, 2033. (Section 135.686) HIGHER ETHANOL FUEL TAX CREDIT A tax credit for the sale of higher ethanol blend fuels expires on December 31, 2028. This act extends such sunset date to December 31, 2033. (Section 135.772) BIODIESEL RETAIL SALE TAX CREDIT A tax credit for the sale of biodiesel fuels expires on December 31, 2028. This act extends such sunset date to December 31, 2033. This act provides that a taxpayer shall not be liable for penalties or interest on an income tax balance due if such taxpayer is denied part or all of a tax credit to which the taxpayer has qualified due to lack of available funds, and such denial causes a balance-due notice to be generated by the Department of Revenue or any other redeeming agency. Such taxpayer shall pay the balance due within sixty days or be subject to penalties and interest pursuant to current law. (Section 135.775) BIODIESEL PRODUCTION TAX CREDIT A tax credit for the production of biodiesel fuels expires on December 31, 2028. This act extends such sunset date to December 31, 2033. (Section 135.778) RAILROAD INFRASTRUCTURE TAX CREDIT For all tax years beginning on or after January 1, 2027, this act authorizes a tax credit in the amount of fifty percent of an eligible taxpayer's qualified railroad expenditures and qualified new rail infrastructure expenditures. "Qualified railroad expenditures" are defined as gross expenditures for maintenance, reconstruction, or replacement of railroad infrastructure, as described in the act. "Qualified new rail infrastructure expenditures" are defined as gross expenditures for new rail infrastructure, as described in the act. A tax credit for qualified railroad expenditures shall not exceed $5,000 multiplied by the number of miles of railroad track owned or leased in the state by a railroad, and the total amount of tax credits for qualified railroad expenditures authorized in a calendar year shall not exceed $4.5 million. A tax credit for qualified new rail infrastructure expenditures shall not exceed $1 million for each new rail-served customer project, and the total amount of tax credits for qualified new rail infrastructure expenditures authorized in a calendar year shall not exceed $5 million. An eligible taxpayer shall submit a certificate of eligibility to the Department of Economic Development after the completion of the qualified railroad expenditures or qualified new rail infrastructure expenditures. Tax credits authorized by the act shall not be refundable, but may be carried forward for five subsequent tax years. Tax credits may be transferred as described in the act. This act shall sunset on December 31, 2032, unless reauthorized by the General Assembly. (Section 135.1210) This provision is identical to SB 1461 (2026), SCS/SB 462 (2025), HB 2716 (2026), and HB 2941 (2026), and to a provision in SCS/SB 864 (2026), and HCS/HB 2713 (2026), and is substantially similar to HCS/HB 669 (2025), SS/SCS/SB 876 (2024), HB 1824 (2024), SB 385 (2023), and HCS/HB 657 (2023), and to a provision in HCS/SS/SCS/SB 466 (2025), HCS/HB 1935 (2024), and HCS/HB 939 (2023). URBAN FARMS TAX CREDIT A tax credit for the establishment or improvement of urban farms expires on December 31, 2028. This act extends such sunset date to December 31, 2033. (Section 135.1610) ROLLING STOCK TAX CREDIT A tax credit for eligible expenses incurred in the manufacture, maintenance, or improvement of a freight line company's qualified rolling stock expires on August 28, 2028. This act extends such sunset date to December 31, 2033. (Section 137.1018) AGRICULTURAL PRODUCTION TAX CREDITS Tax credits for contributions to the Missouri Agriculture and Small Business Development Authority and investments in new generation cooperatives for the purpose of development of agricultural business expire on December 31, 2028. This act extends such sunset date to December 31, 2033. (Section 348.436) SPECIALTY AGRICULTURAL CROPS The "Specialty Agricultural Crops Act" loan program for family farmers and tax credits for lenders expires on December 31, 2028. This act extends such sunset date to December 31, 2033. (Sections 348.491 and 348.493) This act is substantially similar to provisions in HCS/SS/SCS/SB 466 (2025). JOSH NORBERG

Bill Text

What changed in the latest version

3 added · 3 removed

Plain-language change summary

In the latest version of Bill SB 913, the phrase indicating that the bill has been truly agreed to and finally passed was added, showing that it has completed the legislative process. Additionally, the previous marking that it was perfected, which refers to an earlier step in the legislative process, was removed. These changes clarify the status of the bill, confirming it's officially approved and ready for the next steps, which is important for timely implementation of any new laws it entails.

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SECOND REGULAR SESSION [PERFECTED] SENATE SUBSTITUTE FOR SENATE BILLNO.
SECOND REGULAR SESSION [TRULYAGREED TOAND FINALLY PASSED] SENATE SUBSTITUTE FOR SENATE BILLNO.
913 103RD GENERALASSEMBLY INTRODUCED BY SENATOR GREGORY (21).
913 103RD GENERALASSEMBLY 5521S.02T ANACT To repeal sections 135.305, 135.686, 135.772, 135.775, 135.778, 135.1610, 137.1018, 348.436, 348.491, and 348.493, RSMo, and to enact in lieu thereof eleven new sections relating to tax credits.
5521S.02P KRISTINAMARTIN, Secretary ANACT To repeal sections 135.305, 135.686, 135.772, 135.775, 135.778, 135.1610, 137.1018, 348.436, 348.491, and 348.493, RSMo, and to enact in lieu thereof eleven new sections relating to tax credits.
In no event EXPLANATION-Matter enclosed in bold-faced brackets [thus] in this bill is not enacted and is intended to be omitted in the law.
In no event shall the aggregate amount of all tax credits allowed under EXPLANATION-Matter enclosed in bold-faced brackets [thus] in this bill is not enacted and is intended to be omitted in the law.
SS SB 913 2 shall the aggregate amount of all tax credits allowed under sections 135.300 to 135.311 exceed six million dollars in any given fiscal year.
SS SB 913 2 sections 135.300 to 135.311 exceed six million dollars in any given fiscal year.
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Action History

  1. Signed by Governor

  2. Reported Duly Enrolled Rules, Joint Rules, Resolutions & Ethics Committee

  3. Signed by Senate President Pro Tem

  4. Signed by House Speaker

  5. Delivered to Governor

  6. Voted Do Pass H Fiscal Review

  7. Reported Do Pass H Fiscal Review

  8. HA 1 H offered & withdrawn (Reed)--(5521S02.04H)

  9. H Third Read and Passed

  10. Truly Agreed To and Finally Passed

  11. Bill Placed on H Informal Calendar

  12. Executive Session Action postponed H Fiscal Review

  13. Referred H Fiscal Review Committee

  14. Voted Do Pass H Rules - Administrative

  15. Reported Do Pass H Rules - Administrative

  16. Referred H Rules - Administrative

  17. Reported Do Pass H Agriculture

  18. Voted Do Pass H Agriculture

  19. Hearing Conducted H Agriculture

  20. H Second Read

  21. Referred H Agriculture

  22. Hearing Conducted S Agriculture, Food Production and Outdoor Resources Committee

  23. Voted Do Pass S Fiscal Oversight Committee

  24. Reported from S Fiscal Oversight Committee

  25. S Third Read and Passed

  26. H First Read

  27. SS S offered & adopted (Gregory-21)--(5521S.02F)

  28. Perfected

  29. Reported Truly Perfected S Rules, Joint Rules, Resolutions and Ethics Committee

  30. Referred S Fiscal Oversight Committee

  31. Reported from S Agriculture, Food Production and Outdoor Resources Committee

  32. Voted Do Pass S Agriculture, Food Production and Outdoor Resources Committee

  33. Hearing Conducted S Agriculture, Food Production and Outdoor Resources Committee

  34. Second Read and Referred S Agriculture, Food Production and Outdoor Resources Committee

  35. S First Read

  36. Prefiled

Sponsors

  • Kurtis Gregory (21) · Primary

Sponsorship breakdown

Export CSV (upgrade) →

1 sponsors · 0 co-sponsors · 198 not signed on

Sponsors (1)

  • Gregory (21), Kurtis

Co-sponsors (0)

None.

Not signed on (198)

198 members have not signed on to this bill.

Show all 198 →

"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Subjects

taxation environment agriculture
Cross-referencing the record. Reading this bill against every other bill in the corpus by meaning, not keywords. Only the first open is slow. It’s instant for you after this. Matching · Ranking · Engrossing

Frequently asked questions

What does SB 913 do?
SS/SB 913 - This act modifies provisions relating to tax credits. WOOD ENERGY TAX CREDIT A tax credit for the production of certain wood-energy processed wood products expires on June 30, 2028. This act extends such sunset date to June 30, 2033. (Section 135.305) MEAT PROCESSING FACILITIES TAX CREDIT The Meat Processing Facility Investment Tax Credit for the expansion or modernization of meat processing facilities expires on December 31, 2028. This act extends such sunset date to December 31, 2033. (Section 135.686) HIGHER ETHANOL FUEL TAX CREDIT A tax credit for the sale of higher ethanol blend fuels expires on December 31, 2028. This act extends such sunset date to December 31, 2033. (Section 135.772) BIODIESEL RETAIL SALE TAX CREDIT A tax credit for the sale of biodiesel fuels expires on December 31, 2028. This act extends such sunset date to December 31, 2033. This act provides that a taxpayer shall not be liable for penalties or interest on an income tax balance due if such taxpayer is denied part or all of a tax credit to which the taxpayer has qualified due to lack of available funds, and such denial causes a balance-due notice to be generated by the Department of Revenue or any other redeeming agency. Such taxpayer shall pay the balance due within sixty days or be subject to penalties and interest pursuant to current law. (Section 135.775) BIODIESEL PRODUCTION TAX CREDIT A tax credit for the production of biodiesel fuels expires on December 31, 2028. This act extends such sunset date to December 31, 2033. (Section 135.778) RAILROAD INFRASTRUCTURE TAX CREDIT For all tax years beginning on or after January 1, 2027, this act authorizes a tax credit in the amount of fifty percent of an eligible taxpayer's qualified railroad expenditures and qualified new rail infrastructure expenditures. "Qualified railroad expenditures" are defined as gross expenditures for maintenance, reconstruction, or replacement of railroad infrastructure, as described in the act. "Qualified new rail infrastructure expenditures" are defined as gross expenditures for new rail infrastructure, as described in the act. A tax credit for qualified railroad expenditures shall not exceed $5,000 multiplied by the number of miles of railroad track owned or leased in the state by a railroad, and the total amount of tax credits for qualified railroad expenditures authorized in a calendar year shall not exceed $4.5 million. A tax credit for qualified new rail infrastructure expenditures shall not exceed $1 million for each new rail-served customer project, and the total amount of tax credits for qualified new rail infrastructure expenditures authorized in a calendar year shall not exceed $5 million. An eligible taxpayer shall submit a certificate of eligibility to the Department of Economic Development after the completion of the qualified railroad expenditures or qualified new rail infrastructure expenditures. Tax credits authorized by the act shall not be refundable, but may be carried forward for five subsequent tax years. Tax credits may be transferred as described in the act. This act shall sunset on December 31, 2032, unless reauthorized by the General Assembly. (Section 135.1210) This provision is identical to SB 1461 (2026), SCS/SB 462 (2025), HB 2716 (2026), and HB 2941 (2026), and to a provision in SCS/SB 864 (2026), and HCS/HB 2713 (2026), and is substantially similar to HCS/HB 669 (2025), SS/SCS/SB 876 (2024), HB 1824 (2024), SB 385 (2023), and HCS/HB 657 (2023), and to a provision in HCS/SS/SCS/SB 466 (2025), HCS/HB 1935 (2024), and HCS/HB 939 (2023). URBAN FARMS TAX CREDIT A tax credit for the establishment or improvement of urban farms expires on December 31, 2028. This act extends such sunset date to December 31, 2033. (Section 135.1610) ROLLING STOCK TAX CREDIT A tax credit for eligible expenses incurred in the manufacture, maintenance, or improvement of a freight line company's qualified rolling stock expires on August 28, 2028. This act extends such sunset date to December 31, 2033. (Section 137.1018) AGRICULTURAL PRODUCTION TAX CREDITS Tax credits for contributions to the Missouri Agriculture and Small Business Development Authority and investments in new generation cooperatives for the purpose of development of agricultural business expire on December 31, 2028. This act extends such sunset date to December 31, 2033. (Section 348.436) SPECIALTY AGRICULTURAL CROPS The "Specialty Agricultural Crops Act" loan program for family farmers and tax credits for lenders expires on December 31, 2028. This act extends such sunset date to December 31, 2033. (Sections 348.491 and 348.493) This act is substantially similar to provisions in HCS/SS/SCS/SB 466 (2025). JOSH NORBERG
Who sponsors SB 913?
SB 913 is sponsored by Gregory (21), Kurtis.
What is the current status of SB 913?
This bill has been enacted into law. Introduced December 01, 2025. Enacted.
Where can I track SB 913?
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