Missouri Works

• For-Profit or non-profit businesses.
• Not Eligible:   
  - Gambling establishments, food and drinking places, public utilities, educational services, religious organizations, public administration, ethanol distillation or production, biodiesel production, healthcare and social services, or store front consumer-based retail trade establishments not located in a third or fourth class county.  
  - Businesses that are delinquent in payment of any non protested taxes or other payments (state, federal, local).  
  - Businesses that have filed for or have publicly announced their intention to file for bankruptcy, unless certain requirements are met.  
  - Businesses that are relocating jobs from Johnson, Miami, or Wyandotte counties in Kansas to Jackson, Platte, Clay or Cass counties in Missouri.  However, net new jobs created above a qualified company’s base employment may be eligible for benefits.
• Note: Headquarters, administrative, or research and development offices of otherwise excluded businesses may be eligible if the predominant function of such offices is to serve a multistate territory. 

Prior to the receipt of a DED proposal or approval of a notice of intent (“NOI”), none of the following can have occurred:

• Significant, project-specific site work at the project facility.
• Purchased machinery or equipment related to the project.
• A publicly announced intention to make new capital investment at the project facility.

A qualified company may request a proposal for estimated benefits or apply directly with an NOI to DED. DED will then confirm the business is eligible; establish the date at which “base employment” is calculated; reserve the estimated tax credits for the project (if any); and establish the 2-year deadline date by which the minimum thresholds for the creation of the new jobs, investment, etc. must be met. 

• "WH” means the retention of the state withholding tax of the new jobs
• Note 1: Project facility must be located in an Enhanced Enterprise Zone.
• Note 2: Project facility must be located in a “rural” county, which would NOT include Boone, Buchanan, Clay, Greene, Jackson, Platte, St. Charles, and St. Louis City and County
• Note 3: Benefit period is 5 years, or 6 years for existing Missouri companies (those that have been operational in Missouri for at least 10 years).