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i. Biodiesel production
j. Healthcare and social services (NAICS sector 62)
• Other Eligibility Criteria:
a. Jobs relocated from Johnson, Miami, or Wyandotte counties in Kansas to Jackson, Platte, Clay, or
Cass counties in Missouri are not eligible for benefits. However, net new jobs created above a
qualified company’s base employment may be eligible for benefits.
b. Any qualified company or qualified manufacturing company that has performed significant, project-
specific site work at the project facility, purchased machinery or equipment related to the project, or
has publicly announced its intention to make new capital investment or manufacturing capital
investment at the project facility related to such job creation or job retention project prior to the
earlier of receipt of a proposal for benefits or approval of its Notice of Intent is not eligible.
c. Any company that is delinquent in the payment of any non-protested taxes or any other amounts
due the state or federal government or any other political subdivision of this state is not eligible.
d. Any company requesting benefits for retained jobs that has filed for or has publicly announced
its intention to file for bankruptcy protection is not eligible.
However, a company that has filed for or has publicly announced its intention to file for bankruptcy,
may be a qualified company provided that such company:
i. Certifies to the department that it plans to reorganize and not to liquidate; and
ii. After its bankruptcy petition has been filed, it produces proof, in a form and at times
satisfactory to the department, that it is not delinquent in filing any tax returns or making any
payment due to the state of Missouri, including but not limited to all tax payments due after the
filing of the bankruptcy petition and under the terms of the plan of reorganization.
Note: Any taxpayer who is awarded benefits under this subsection and who files for bankruptcy under
Chapter 7 of the United States Bankruptcy Code, Title 11 U.S.C., shall immediately notify the
department and shall forfeit such benefits and shall repay the state an amount equal to any state tax
credits already redeemed and any withholding taxes already retained.
Multiple Facilities: More than one building may be considered the same project facility for program purposes.
Facilities must be located within sixty (60) miles of each other such that their purpose and operations are
interrelated and used by the qualified company.
Multiple Companies: If more than one company is located at the project facility, all may qualify as one project as
long as certain conditions are met. These conditions include that the companies located at the project facility must
be wholly owned subsidiaries of the same parent company. The parent company must be listed as the applicant on
the Notice of Intent, with the subsidiaries listed in the appropriate section of the application. A copy of the
organization chart illustrating the company ownership structure must be attached to the Notice of Intent.
Mergers and Acquisitions: If a qualified company (“NewCo”) has a merger with or an acquisition of an existing
Missouri business (“OldCo”) resulting in a complete ownership change either before or after DED receives a Notice
of Intent (in either case, a “Transaction Event”), DED will determine if the applicant is eligible for benefits under the
Missouri Works Program for new job creation pursuant to Section 620.2010, RSMo (the “New Jobs Program”), or
the Missouri Works program for job retention pursuant to Section 620.2015, RSMo (the “Retention Program”).
When evaluating an applicant for Missouri Works program eligibility, DED looks through a proposed project’s legal
form to determine its actual economic substance. By itself, a legal change of an existing company’s ownership is not
sufficient to qualify NewCo’s retention of OldCo’s employees for benefits under the New Jobs Program. In many
cases, a Transaction Event results in no jobs that did not already exist prior to the Transaction Event – thus, a Notice
of Intent submitted before or after such Transaction Event would not be eligible for the New Jobs Program. In most
instances, a Notice of Intent submitted for Missouri Works program benefits before or after a Transaction Event
would not be eligible for benefits under the New Jobs Program, but may be eligible for benefits under the Retention
Program.
MISSOURI DEPARTMENT OF ECONOMIC DEVELOPMENT 4 Revised February 2023
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