A Missouri tax credit aimed at helping homeowners affected by the May 16 tornado is not being issued because of a lawsuit over whether the underlying bill violated the state constitution.
Last summer, Missouri lawmakers established the Homestead Disaster Tax Credit during a special session of the legislature. It authorized a credit of up to $5,000 for insurance deductibles incurred during certain 2025 disasters — including the May 16 tornado that caused billions of dollars' worth of damage in St. Louis and St. Louis County.
While the Homestead Disaster Tax Credit wasn't controversial, it was included in a broader bill establishing tax incentives for sport stadiums and an array of property tax relief efforts. Both of those provisions encountered bipartisan opposition, prompting two Republican lawmakers – Sen. Mike Moon and Rep. Bryant Wolfin – to file a lawsuit over whether the entire package violated constitutional prohibitions on legislation with multiple subjects.
A lower court judge dismissed the lawsuit, ruling that Moon and Wolfin didn't have standing to file it. They appealed that decision to the Missouri Supreme Court. A spokesman with the Department of Revenue said the agency is holding off on issuing the tax credit to qualified applicants until the lawsuit is resolved.
The Department of Revenue wants to avoid a scenario in which it sends out money and then has to ask for those funds back if the legislation that created the credit is declared unconstitutional.
Wolfin said "obviously it is not our intention to hold up anybody from receiving any kind of tax credits that they are due."
"I can promise you our attorneys and our counsel have been on top of everything in this case," Wolfin said. "We do not want to prolong this. So that's just an unfortunate consequence of what is going on."
Wolfin added that the Department of Revenue's decision to hold off on issuing the tax credit should prompt the judiciary to resolve the case quickly.
"This would essentially shed light on a situation that I would hope would reveal to the judicial branch that this is actually a pressing matter," Wolfin said. "Just because the Chiefs have decided to go somewhere else, this isn't something that we can continue to kick down the road. This is something that actually is affecting everyday Missourians."
Lawmakers support passing tax credit again
During an episode of "The Politically Speaking Hour on St. Louis on the Air," two St. Louis County-area lawmakers said they would support legislative action, including passing the tax credit again through the legislature this year, to make sure the Department of Revenue can issue it while the lawsuit over last year's special session bill remains active.
They include Sen. Tracy McCreery, a Democrat from St. Louis County who, like Moon and Wolfin, was a major critic of the stadium incentives that passed during the 2025 special session. She said she would be looking for opportunities to place an amendment onto a bill this session "that gives clear direction to the Department of Revenue."
"I think that the legislature should be united in making sure the Department of Revenue has clarity on what we intended with that language," McCreery said. "Things are getting more and more expensive. So anything that we can do as a legislature to get more money into people's pockets, that's the thing we should do."
Rep. George Hruza, R-St. Louis County, also said on "The Politically Speaking Hour on St. Louis on the Air" that he'd expect bipartisan support for passing the tax credit again to make sure tornado victims are able to benefit from it.
"The individuals that have been so severely affected by the tornado should get all the help we can get them to get back on their feet and rebuild," Hruza said.
Wolfin said he is philosophically opposed to tax credits. But he added that he would "certainly not be upset if the General Assembly brought this back to the floor as a single-subject issue."
"Because I think at that point, even though I may not agree with the policy, at least we are promoting good government in the sense of we're following the constitution – which I take as a win, whether I think it's a policy decision I disagree with or not," Wolfin said.
Gov. Mike Kehoe's spokeswoman, Gabby Picard, said the office is "monitoring the litigation, but at this time the governor doesn't have plans to revisit this during this session."
How to apply for the tax credit
The Department of Revenue is still urging potential recipients of the Homestead Disaster tax credit to apply before the filing deadline on Oct. 16, when 2025 tax extensions are due.
Here's how to apply:
- Fill out federal and state income taxes.
- Download two forms off the Missouri Department of Revenue website. The first is the Homestead Disaster Tax Credit affidavit, while the other is the 2025 Miscellaneous Tax Credits form.
- Attach documentation showing that your home incurred an insurance deductible from a disaster for which the governor requested a presidential disaster declaration in 2025. That includes the May 16 tornado in St. Louis and St. Louis County.
- For the Homestead Disaster Tax Credit Affidavit, go to the Missouri Department of Insurance's web site to look up your insurance provider's Company Code and Group Code. Here's a short video on how to use that website's search engine.
- Put your insurance policy number on the deductible documentation you're attaching to your Homestead Disaster Tax Credit affidavit.
- For the Miscellaneous Income Tax Credit form, write 122025 as the benefit number and HDC as the alpha code.
- Either mail the completed forms with your tax return to the Missouri Department of Revenue, P.O. Box 500, Jefferson City, MO 65105-0500, or email the completed forms and the tax return to taxcredit@dor.mo.gov.
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