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Missouri · Through 2026 legislative session (floor)

Mo. Rev. Stat. § 135.411: Investment to remain in business for five years — failure to comply, repayment of tax credit.

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Where this section sits in the code
  1. Title X - TAXATION AND REVENUE
  2. Chapter 135 - Tax Relief

The amount of the qualified investment made in a Missouri small business must remain in that business for a minimum of five years. Withdrawal of the investment prior to the minimum five-year period shall result in revocation of the tax credit, and repayment of any amounts of the tax credit already applied against the investor's state tax liability.

Collected 2026-09-03T22:23:25Z. Source file · JSON

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