A look at issues in Missouri special session

JEFFERSON CITY, Mo. (AP) - Here is a look at the issues facing Missouri lawmakers during the special legislative session that started Tuesday:

CARGO

Allows tax breaks for companies involved in international shipping to help make Lambert-St. Louis International Airport a hub for cargo from China and elsewhere.

SCIENCE COMPANIES

Captures some income tax collections from science and technology businesses to develop a fund for recruiting similar new companies.

DATA CENTERS

Creates incentives for constructing computerized data centers by allowing exemptions from some state and local taxes.

RETAINING JOBS

Gives tax breaks to companies that keep jobs in Missouri rather than heading elsewhere, such as to Kansas.

LOW-INCOME TAX BREAKS

Repeals a low-income tax credit for disabled and elderly residents who live in rental housing, limiting it only to those who own their homes.

DEVELOPMENT TAX CREDITS

Lowers an existing annual cap on tax credits for historic preservation and sets limits for tax credits on low-income housing developments.

SPORTS

Creates a state tax credit for local sports commissions and organizers to host amateur sports events.

TAX AMNESTY

Offers amnesty from penalties and interest to entice delinquent taxpayers to pay.

TEACHER WEBSITES

Repeals a new state law that restricts teachers' interaction with students through Internet sites such as Facebook.

ST. LOUIS POLICE

Eliminates a Civil War-era state board that oversees St. Louis police and allows city officials to manage the department.

PRESIDENTIAL PRIMARY

Pushes back Missouri's presidential primary from February to March.

DISASTER AID

Offers pro-rated property tax reductions for businesses destroyed by the Joplin tornado or other disasters, such as this year's flooding.

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