Missouri HB 1358: Modifies provisions relating to child protection

Bill Text

FIRST REGULAR SESSION
HOUSE BILL NO. 1358
103RD GENERAL ASSEMBLY
INTRODUCED BY REPRESENTATIVE LAUBINGER.
2921H.01I JOSEPH ENGLER, Chief Clerk
AN ACT
To repeal sections 135.341, 136.055, 334.950, 491.075, and 492.304, RSMo, and to enact in
lieu thereof five new sections relating to child protection.
Be it enacted by the General Assembly of the state of Missouri, as follows:
Section A. Sections 135.341, 136.055, 334.950, 491.075, and 492.304, RSMo, are
2 repealed and five new sections enacted in lieu thereof, to be known as sections 135.341,
3 136.055, 334.950, 491.075, and 492.304, to read as follows:
135.341. 1. As used in this section, the following terms shall mean:
2 (1) "CASA", an entity which receives funding from the court-appointed special
3 advocate fund established under section 476.777, including an association based in this state,
4 affiliated with a national association, organized to provide support to entities receiving
5 funding from the court-appointed special advocate fund;
6 (2) "Child advocacy centers", the regional child assessment centers listed in
7 subsection 2 of section 210.001, including an association based in this state, affiliated with a
8 national association, and organized to provide support to entities listed in subsection 2 of
9 section 210.001;
10 (3) "Contribution", the amount of donation to a qualified agency;
11 (4) "Crisis care center", entities contracted with this state which provide temporary
12 care for children whose age ranges from birth through seventeen years of age whose parents
13 or guardian are experiencing an unexpected and unstable or serious condition that requires
14 immediate action resulting in short-term care, usually three to five continuous, uninterrupted
15 days, for children who may be at risk for child abuse, neglect, or in an emergency situation;
16 (5) "Department", the department of revenue;
EXPLANATION — Matter enclosed in bold-faced brackets [thus] in the above bill is not enacted and is
intended to be omitted from the law. Matter in bold-face type in the above bill is proposed language.

17 (6) "Director", the director of the department of revenue;
18 (7) "Qualified agency", CASA, child advocacy centers, or a crisis care center;
19 (8) "Tax liability", the tax due under chapter 143 other than taxes withheld under
20 sections 143.191 to 143.265.
21 2. For all tax years beginning on or after January 1, 2013, and ending on or before
22 December31,2024,ataxcreditmaybeclaimedinanamountequaltouptofiftypercentofa
23 verified contribution to a qualified agency and shall be named the champion for children tax
24 credit. For all tax years beginning on or after January 1, 2025, a tax credit may be
25 claimed in an amount not to exceed seventy percent of a verified contribution to a
26 qualified agency. The minimum amount of any tax credit issued shall not be less than fifty
27 dollars but beginning on or after January 1, 2025, the tax credit issued shall not exceed
28 fifty thousand dollars and shall be applied to taxes due under chapter 143, excluding
29 sections 143.191 to 143.265. For all tax years beginning on or after January 1, 2025, a
30 taxpayer shall not be allowed to claim a tax credit pursuant to this section in excess of
31 fifty thousand dollars in any tax year. A contribution verification shall be issued to the
32 taxpayer by the agency receiving the contribution. Such contribution verification shall
33 include the taxpayer's name, Social Security number, amount of tax credit, amount of
34 contribution, the name and address of the agency receiving the credit, and the date the
35 contribution was made. The tax credit provided under this subsection shall be initially filed
36 for the year in which the verified contribution is made.
37 3. The cumulative amount of the tax credits redeemed shall not exceed one million
38 dollars for all fiscal years ending on or before June 30, 2019[, and]; one million five hundred
39 thousand dollars for all fiscal years beginning on or after July 1, 2019, and ending on or
40 before June 30, 2025; and two million five hundred thousand dollars for all fiscal years
41 beginning on or after July 1, 2025. The amount available shall be equally divided among
42 the three qualified agencies: CASA, child advocacy centers, or crisis care centers, to be used
43 towards tax credits issued. In the event tax credits claimed under one agency do not total the
44 allocatedamountforthatagency, theunusedportionforthatagencywillbemadeavailableto
45 the remaining agencies equally. In the event the total amount of tax credits claimed for any
46 one agency exceeds the amount available for that agency, the amount redeemed shall and will
47 be apportioned equally to all eligible taxpayers claiming the credit under that agency.
48 4. Prior to December thirty-firstof each year, each qualified agency shall apply to the
49 department of social services in order to verify their qualified agency status. Upon a
50 determination that the ag