| 6 | 6 | | ANACT |
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| 7 | 7 | | Toamendchapters135and453,RSMo,byaddingtheretotwonewsectionsrelatingto |
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| 8 | 8 | | adoption. |
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| 9 | 9 | | BeitenactedbytheGeneralAssemblyofthestateofMissouri,asfollows: |
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| 10 | 10 | | SectionA.Chapters135and453,RSMo,areamendedbyaddingtheretotwonew |
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| 11 | 11 | | 2sections,tobeknownassections135.315and453.650,toreadasfollows: |
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| 12 | 12 | | 135.315.1.Thissectionandsection453.650shallbeknownandmaybecitedas |
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| 13 | 13 | | 2the"Zero-CostAdoptionFundAct". |
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| 14 | 14 | | 3 2.Asusedinthissection,thefollowingtermsmean: |
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| 15 | 15 | | 4 (1)"Fund",thezero-costadoptionfundestablishedundersection453.650; |
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| 16 | 16 | | 5 (2)"Qualifiedtaxpayer",anyindividual,firm,partnerinafirm,corporation, |
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| 17 | 17 | | 6shareholderinanScorporation,orotherentitydoingbusinessinthisstate,subjectto |
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| 18 | 18 | | 7thestateincometaximposedunderchapter143,excludingthewithholdingtaximposed |
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| 19 | 19 | | 8undersections143.191to143.265,whomakesaqualifyingcontributiontothefund; |
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| 20 | 20 | | 9 (3)"Qualifyingcontribution",adonationofcash,including,butnotlimitedto, |
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| 21 | 21 | | 10checksdrawnonabankinginstitutionlocatedinthecontinentalUnitedStatesinU.S. |
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| 22 | 22 | | 11dollars,othercashierchecks,orthird-partychecksexceedingtenthousanddollars; |
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| 23 | 23 | | 12moneyorders;payrolldeductions;andelectronicfundtransfers,forthepurposeof |
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| 24 | 24 | | 13claimingataxcreditunderthissection.Thistermshallnotincludestocks,bonds,other |
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| 25 | 25 | | 14marketablesecurities,orproperty; |
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| 26 | 26 | | 15 (4)"Taxcredit",acreditagainstthetaxotherwisedueunderchapter143, |
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| 27 | 27 | | 16excludingwithholdingtaximposedundersections143.191to143.265,andchapter153. |
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| 32 | 32 | | 20contributiontothefundmadeduringthetaxyearforwhichthecreditisclaimed. |
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| 33 | 33 | | 21 4.Theamountofthetaxcreditclaimedshallnotexceedfiftypercentofthe |
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| 34 | 34 | | 22qualifiedtaxpayer'sstatetaxliabilityforthetaxyearforwhichthecreditisclaimed. |
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| 35 | 35 | | 23Thestatetreasurershallcertifythetaxcreditamounttothequalifiedtaxpayer.A |
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| 36 | 36 | | 24qualifiedtaxpayermaycarrythecreditforwardtoanyofsuchtaxpayer'sfour |
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| 37 | 37 | | 25subsequenttaxyears.Alltaxcreditsauthorizedunderthissectionshallnotbe |
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| 38 | 38 | | 26transferred,sold,assigned,orotherwiseconveyed,andarenotrefundable. |
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| 39 | 39 | | 27 5.(1)Thecumulativeamountoftaxcreditsthatmaybeallocatedtoallqualified |
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| 40 | 40 | | 28taxpayersinthefirstyearoftheprogramshallnotexceedtwenty-fivemilliondollars. |
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| 41 | 41 | | 29Suchamountshallbeannuallyadjustedbythedepartmentforinflationbasedonthe |
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| 42 | 42 | | 30consumerPriceIndexforAllUrbanConsumersfortheMidwestRegion,asdefinedand |
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| 43 | 43 | | 31officiallyrecordedbytheUnitedStatesDepartmentofLabororitssuccessor,andsuch |
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| 44 | 44 | | 32annualincreaseshallceasewhenthecumulativeamountoftaxcreditsthatmaybe |
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| 45 | 45 | | 33allocatedtoallqualifiedtaxpayerspercalendaryearreachesseventy-fivemillion |
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| 46 | 46 | | 34dollars. |
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| 47 | 47 | | 35 (2)Thedepartmentshallestablishaprocedurebywhich,fromthebeginningof |
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| 48 | 48 | | 36thecalendaryearuntilAugustfirst,thecumulativeamountoftaxcreditsthatmaybe |
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| 49 | 49 | | 37allocatedundertheprogramshallbeallowedonafirst-come,first-servedbasisamong |
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| 50 | 50 | | 38allqualifiedtaxpayers. |
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| 51 | 51 | | 39 (3)Ifaqualifiedtaxpayerfailstouseall,orsomepercentagetobedetermined |
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| 52 | 52 | | 40bythedepartment,ofthetaxpayer'sallocatedtaxcreditsduringthisperiod,the |
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| 53 | 53 | | 41departmentmayreallocatetheseunusedtaxcreditstothosequalifiedtaxpayersthat |
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| 54 | 54 | | 42haveusedall,orsomepercentagetobedeterminedbythedepartment,ofthetaxpayers' |
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| 55 | 55 | | 43allocatedtaxcreditsduringthisperiod.Thedepartmentmayestablishmorethanone |
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| 56 | 56 | | 44periodandreallocatemorethanonceduringeachcalendaryear. |
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| 57 | 57 | | 45 (4)Thedepartmentshallestablishtheproceduredescribedinthissubsectionin |
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| 58 | 58 | | 46suchamannerastoensurethatqualifiedtaxpayerscanclaimallthetaxcreditspossible |
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| 59 | 59 | | 47uptothecumulativeamountoftaxcreditsavailableforthecalendaryear. |
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| 60 | 60 | | 48 6.Thestatetreasurershallprovideastandardizedformatforareceipttobe |
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| 61 | 61 | | 49issuedtoaqualifiedtaxpayertoindicatethevalueofaqualifyingcontributionreceived. |
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| 62 | 62 | | 50Thedepartmentofrevenueshallrequireaqualifiedtaxpayertoprovideacopyofthis |
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| 63 | 63 | | 51receiptifclaimingthetaxcreditauthorizedbythissection. |
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| 64 | 64 | | 52 7.Thestatetreasurerandthedepartmentofrevenueshallpromulgateall |
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| 65 | 65 | | 53necessaryrulesandregulationsfortheadministrationofthissectionincluding,butnot |
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| 69 | 69 | | 57issubjecttoalloftheprovisionsofchapter536and,ifapplicable,section536.028.This |
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| 70 | 70 | | 58sectionandchapter536arenonseverableandifanyofthepowersvestedwiththe |
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| 71 | 71 | | 59generalassemblypursuanttochapter536toreview,todelaytheeffectivedate,orto |
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| 72 | 72 | | 60disapproveandannularulearesubsequentlyheldunconstitutional,thenthegrantof |
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| 73 | 73 | | 61rulemakingauthorityandanyruleproposedoradoptedafterAugust28,2025,shallbe |
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| 74 | 74 | | 62invalidandvoid. |
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| 75 | 75 | | 63 8.Undersection23.253oftheMissourisunsetact: |
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| 76 | 76 | | 64 (1)Theprovisionsofthenewprogramauthorizedunderthissectionshall |
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| 77 | 77 | | 65automaticallysunsetonDecemberthirty-first,sixyearsaftertheeffectivedateofthis |
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| 78 | 78 | | 66sectionunlessreauthorizedbyanactofthegeneralassembly; |
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| 79 | 79 | | 67 (2)Ifsuchprogramisreauthorized,theprogramauthorizedunderthissection |
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| 80 | 80 | | 68shallautomaticallysunsetonDecemberthirty-first,twelveyearsaftertheeffectivedate |
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| 81 | 81 | | 69ofthereauthorizationofthissection; |
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| 82 | 82 | | 70 (3)ThissectionshallterminateonSeptemberfirstofthecalendaryear |
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| 83 | 83 | | 71immediatelyfollowingthecalendaryearinwhichtheprogramauthorizedunderthis |
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| 84 | 84 | | 72sectionissunset;and |
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| 85 | 85 | | 73 (4)Nothinginthissubsectionshallpreventataxpayerfromclaimingataxcredit |
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| 86 | 86 | | 74properlyissuedbeforethisprogramwassunsetinataxyearaftertheprogramissunset. |
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| 87 | 87 | | 453.650.1.Thereisherebycreatedinthestatetreasurythe"Zero-Cost |
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| 88 | 88 | | 2AdoptionFund",whichshallconsistofmoneysappropriatedbythegeneralassembly |
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| 89 | 89 | | 3andanygifts,bequests,anddonations.Thestatetreasurershallbecustodianofthe |
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| 90 | 90 | | 4fund.Inaccordancewithsections30.170and30.180,thestatetreasurermayapprove |
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| 91 | 91 | | 5disbursements.Thefundshallbeadedicatedfundand,uponappropriation,moneysin |
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| 93 | 93 | | 7beadministeredbythedepartmentofsocialservices. |
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| 94 | 94 | | 8 2.Notwithstandingtheprovisionsofsection33.080tothecontrary,anymoneys |
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| 95 | 95 | | 9remaininginthefundattheendofthebienniumshallnotreverttothecreditofthe |
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| 96 | 96 | | 10generalrevenuefund. |
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| 97 | 97 | | 11 3.Thestatetreasurershallinvestmoneysinthefundinthesamemanneras |
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| 98 | 98 | | 12otherfundsareinvested.Anyinterestandmoneysearnedonsuchinvestmentsshallbe |
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| 99 | 99 | | 13creditedtothefund. |
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| 100 | 100 | | 14 4.Moneysinthefundshallbeused,inorderofdescendingpriority,to: |
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| 101 | 101 | | 15 (1)Assistaresidentofthisstateinpayingfornonrecurringadoptionexpenses, |
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| 102 | 102 | | 16asdefinedinsection135.326,foreachchildadopted; |
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| 107 | | - | 21enteringintofostercare. |
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| 108 | | - | 22 5.Inaccordancewithsubsection4ofthissection,moneysinthefundmaybe |
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| 109 | | - | 23usedforeitherpublicorprivateadoptions;however,priorityshallbegiventoadoptions |
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| 110 | | - | 24withchildreninfostercare. |
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| 111 | | - | 25 6.Thedepartmentofsocialservicesmaypromulgateallnecessaryrulesand |
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| 112 | | - | 26regulationsfortheadministrationofthissection.Anyruleorportionofarule,asthat |
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| 113 | | - | 27termisdefinedinsection536.010,thatiscreatedundertheauthoritydelegatedinthis |
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| 114 | | - | 28sectionshallbecomeeffectiveonlyifitcomplieswithandissubjecttoallofthe |
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| 115 | | - | 29provisionsofchapter536and,ifapplicable,section536.028.Thissectionandchapter |
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| 116 | | - | 30536arenonseverableandifanyofthepowersvestedwiththegeneralassembly |
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| 117 | | - | 31pursuanttochapter536toreview,todelaytheeffectivedate,ortodisapproveandannul |
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| 118 | | - | 32arulearesubsequentlyheldunconstitutional,thenthegrantofrulemakingauthority |
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| 119 | | - | 33andanyruleproposedoradoptedafterAugust28,2025,shallbeinvalidandvoid. |
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| 107 | + | 21enteringintofostercare;and |
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| 108 | + | 22 (5)Awardgrantstoimplementadoption-sensitivecareservicesinhealthcare |
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| 109 | + | 23settings. |
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| 110 | + | 24 5.Thedepartmentofsocialservicesmaypromulgateallnecessaryrulesand |
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| 111 | + | 25regulationsfortheadministrationofthissection.Anyruleorportionofarule,asthat |
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| 112 | + | 26termisdefinedinsection536.010,thatiscreatedundertheauthoritydelegatedinthis |
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| 113 | + | 27sectionshallbecomeeffectiveonlyifitcomplieswithandissubjecttoallofthe |
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| 114 | + | 28provisionsofchapter536and,ifapplicable,section536.028.Thissectionandchapter |
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| 115 | + | 29536arenonseverableandifanyofthepowersvestedwiththegeneralassembly |
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| 116 | + | 30pursuanttochapter536toreview,todelaytheeffectivedate,ortodisapproveandannul |
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| 117 | + | 31arulearesubsequentlyheldunconstitutional,thenthegrantofrulemakingauthority |
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| 118 | + | 32andanyruleproposedoradoptedafterAugust28,2025,shallbeinvalidandvoid. |
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