Missouri legislation · 2026 Regular Session
Missouri HB3214: Creates the Manufacturing Opportunity Zones Act for large manufacturing developments with access to transportation and proximity to electricity, gas, and water
Status: In committee, May 15, 2026
What the bill says
From the introduced text:
SECOND REGULAR SESSION HOUSE BILL NO. 3214 103RD GENERAL ASSEMBLY INTRODUCED BY REPRESENTATIVE COSTLOW. 6932H.01I JOSEPH ENGLER, Chief Clerk To repeal section 143.071, RSMo, and to enact in lieu thereof two new sections relating to manufacturing incentives. Section A. Section 143.071, RSMo, is repealed and two new sections enacted in lieu thereof, to be known as sections 143.071 and 620.1920, to read as follows: 143.071. 1. For all tax years beginning before September 1, 1993, a tax is hereby imposed upon the Missouri taxable income of corporations in an amount equal to five percent of Missouri taxable income. 2. For all tax years beginning on or after September 1, 1993, and ending on or before December 31, 2019, a tax is hereby imposed upon the Missouri taxable income of corporations in an amount equal to six and one-fourth percent of Missouri taxable income. 3. For all tax years beginning on or after January 1, 2020, a tax is hereby imposed upon the Missouri taxable income of corporations in an amount equal to four percent of Missouri taxable income. 4. The provisions of this section shall not apply to out-of-state businesses operating under sections 190.270 to 190.285. 5. For all tax years beginning on or after January 1, 2027, the provisions of this section shall not apply to qualified manufacturing companies. …
Sponsors
- Mike Costlow (R, 108) · primary sponsor
- Sherri Gallick (R, 062)
Latest actions
- : Referred: Emerging Issues(H)
- : Read Second Time (H)
- : Introduced and Read First Time (H)
Common questions
- What is HB3214?
- HB3214 is a bill in the Missouri Legislature (2026 Regular Session): Creates the Manufacturing Opportunity Zones Act for large manufacturing developments with access to transportation and proximity to electricity, gas, and water.
- What is the status of HB3214?
- In committee as of May 15, 2026. Latest action: Referred: Emerging Issues(H) (May 15, 2026).
- Who sponsored HB3214?
- Mike Costlow (R, 108), with 1 co-sponsor.
- Where is the official record for HB3214?
- On the Missouri Legislature website: https://house.mo.gov/BillContent.aspx?bill=HB3214&year=2026&code=R
Source: official Missouri record. Tracked by Delilah, AI for legislation across all 50 states and Congress.