Missouri · Jobs · MO-WORKS-001
Missouri Works Tax Credit
Publication revised September 24, 2026. Sourcebook page 162.
Credit amount / calculation
Approved projects may retain withholding on qualifying new jobs for five or six years; larger projects can receive payroll-based credits.
Business fit and eligible activity
Expanding manufacturers can earn performance-based credits, but the program has strict pre-project timing. Hiring, wages or qualifying training; where the program also requires investment, satisfy both tests.
Eligibility and practical use
This is a hiring credit, not an equipment credit. It becomes interesting only when the planned headcount clears the program threshold and the new jobs satisfy wage, hours, location, and retention rules. A logging contractor should confirm that its industry or work location is within the eligible class before counting the jobs. Hiring before the required certification or reservation can jeopardize the credit. Page
Illustrative business benefit
An approved rural mill creates six qualifying jobs and invests $100,000. If eligible new-job withholding is $12,000 each year, five years of retention is $60,000; a six-year term would be $72,000. These are assumed withholding amounts, not a guaranteed award.
Timing / first action
Seek approval before starting the overall project, including site work or construction. Submit the notice of intent at the required time and confirm the current program tier, county-wage test and benefit term.
Official sources
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