{"data":{"id":"us-mo/mo.-rev.-stat.-100.760","jurisdiction":"us-mo","citation":"Mo. Rev. Stat. § 100.760","heading":"Credit agreement, conditions.","body":"After receipt of an application, the board may, with the approval of the department, enter into an agreement with an eligible industry for a credit pursuant to sections 100.700 to 100.850 if the board determines that all of the following conditions exist:\n(1) The applicant's project will create new jobs that were not jobs previously performed by employees of the applicant in Missouri;\n(2) The applicant's project is economically sound and will benefit the people of Missouri by increasing opportunities for employment and strengthening the economy of Missouri;\n(3) Significant local incentives with respect to the project or eligible industry have been committed, which incentives may consist of:\n(a) Cash or in-kind incentives derived from any nonstate source, including incentives provided by the affected political subdivisions, private industry and/or local chambers of commerce or similar such organizations; and/or\n(b) Relief from local taxes, in either case as acceptable to the board;\n(4) Receiving the credit is a major factor in the applicant's decision to go forward with the project and not receiving the credit will result in the applicant not creating new jobs in Missouri; and\n(5) Awarding the credit will result in an overall positive fiscal impact to the state.","path":["Title VII - CITIES, TOWNS AND VILLAGES","Chapter 100 - Industrial Development"],"source_url":"https://revisor.mo.gov/main/OneSection.aspx?section=100.760","current_through":"2026 legislative session (floor)","vintage":"","retrieved_at":"2026-09-03T22:23:25Z","sha256":"8175f1b26339c6ea62fa0ff0ced3a1f7cfa00f50bd2bd8cd560bbe2fb8cc8058","source_id":"us-mo","stale":false,"prev":"us-mo/mo.-rev.-stat.-100.750","next":"us-mo/mo.-rev.-stat.-100.770"},"notice":"GroundRules: Original legal text. Not legal advice."}