FIRSTREGULARSESSION
HOUSECOMMITTEESUBSTITUTEFOR
HOUSEBILLNOS.1012&1376
103RDGENERALASSEMBLY
1842H.02C JOSEPHENGLER,ChiefClerk
ANACT
Toamendchapters135and453,RSMo,byaddingtheretotwonewsectionsrelatingto
adoption.
BeitenactedbytheGeneralAssemblyofthestateofMissouri,asfollows:
SectionA.Chapters135and453,RSMo,areamendedbyaddingtheretotwonew
2sections,tobeknownassections135.315and453.650,toreadasfollows:
135.315.1.Thissectionandsection453.650shallbeknownandmaybecitedas
2the"Zero-CostAdoptionFundAct".
3 2.Asusedinthissection,thefollowingtermsmean:
4 (1)"Fund",thezero-costadoptionfundestablishedundersection453.650;
5 (2)"Qualifiedtaxpayer",anyindividual,firm,partnerinafirm,corporation,
6shareholderinanScorporation,orotherentitydoingbusinessinthisstate,subjectto
7thestateincometaximposedunderchapter143,excludingthewithholdingtaximposed
8undersections143.191to143.265,whomakesaqualifyingcontributiontothefund;
9 (3)"Qualifyingcontribution",adonationofcash,including,butnotlimitedto,
10checksdrawnonabankinginstitutionlocatedinthecontinentalUnitedStatesinU.S.
11dollars,othercashierchecks,orthird-partychecksexceedingtenthousanddollars;
12moneyorders;payrolldeductions;andelectronicfundtransfers,forthepurposeof
13claimingataxcreditunderthissection.Thistermshallnotincludestocks,bonds,other
14marketablesecurities,orproperty;
15 (4)"Taxcredit",acreditagainstthetaxotherwisedueunderchapter143,
16excludingwithholdingtaximposedundersections143.191to143.265,andchapter153.
17 3.ForalltaxyearsbeginningonorafterJanuary1,2026,aqualifiedtaxpayer
18shallbeallowedtoclaimataxcreditagainstthequalifiedtaxpayer'sstatetaxliabilityin
EXPLANATION—Matterenclosedinbold-facedbrackets[thus] intheabovebillisnotenactedandis
intendedtobeomittedfromthelaw.Matterinbold-facetypeintheabovebillisproposedlanguage. 19anamountequaltoonehundredpercentofthequalifiedtaxpayer'squalifying
20contributiontothefundmadeduringthetaxyearforwhichthecreditisclaimed.
21 4.Theamountofthetaxcreditclaimedshallnotexceedfiftypercentofthe
22qualifiedtaxpayer'sstatetaxliabilityforthetaxyearforwhichthecreditisclaimed.
23Thestatetreasurershallcertifythetaxcreditamounttothequalifiedtaxpayer.A
24qualifiedtaxpayermaycarrythecreditforwardtoanyofsuchtaxpayer'sfour
25subsequenttaxyears.Alltaxcreditsauthorizedunderthissectionshallnotbe
26transferred,sold,assigned,orotherwiseconveyed,andarenotrefundable.
27 5.(1)Thecumulativeamountoftaxcreditsthatmaybeallocatedtoallqualified
28taxpayersinthefirstyearoftheprogramshallnotexceedtwenty-fivemilliondollars.
29Suchamountshallbeannuallyadjustedbythedepartmentforinflationbasedonthe
30consumerPriceIndexforAllUrbanConsumersfortheMidwestRegion,asdefinedand
31officiallyrecordedbytheUnitedStatesDepartmentofLabororitssuccessor,andsuch
32annualincreaseshallceasewhenthecumulativeamountoftaxcreditsthatmaybe
33allocatedtoallqualifiedtaxpayerspercalendaryearreachesseventy-fivemillion
34dollars.
35 (2)Thedepartmentshallestablishaprocedurebywhich,fromthebeginningof
36thecalendaryearuntilAugustfirst,thecumulativeamountoftaxcreditsthatmaybe
37allocatedundertheprogramshallbeallowedonafirst-come,first-servedbasisamong
38allqualifiedtaxpayers.
39 (3)Ifaqualifiedtaxpayerfailstouseall,orsomepercentagetobedetermined
40bythedepartment,ofthetaxpayer'sallocatedtaxcreditsduringthisperiod,the
41departmentmayreallocatetheseunusedtaxcreditstothosequalifiedtaxpayersthat
42haveusedall,orsomepercentagetobedeterminedbythedepartment,ofthetaxpayers'
43allocatedtaxcreditsduringthisperiod.Thedepartmentmayestablishmorethanone
44periodandreallocatemorethanonceduringeachcalendaryear.
45 (4)Thedepartmentshallestablishtheproceduredescribedinthissubsectionin
46suchamannerastoensurethatqualifiedtaxpayerscanclaimallthetaxcreditspossible
47uptothecumulativeamountoftaxcreditsavailableforthecalendaryear.
48 6.Thestatetreasurershallprovideastandardizedformatforareceipttobe
49issuedtoaqualifiedtaxpayertoindicatethevalueofaqualifyingcontributionreceived.
50Thedepartmentofrevenueshallrequireaqualifiedtaxpayertoprovideacopyofthis
51receiptifclaimingthetaxcreditauthorizedbythissection.
52 7.Thestatetreasurerandthedepartmentofrevenueshallpromulgateall
53necessaryrulesandregulationsfortheadministrationofthissectionincluding,butnot
54limitedto,rulesrelatingtotheverificationofataxpayer'squalifyingcontribution.Any
55ruleorportionofarule,asthattermisdefinedinsection536.010,thatiscreatedunder
HCSHBs1012&1376 2 56theauthoritydelegatedinthissectionshallbecomeeffectiveonlyifitcomplieswithand
57issubjecttoalloftheprovisionsofchapter536and,ifapplicable,section536.028.This
58sectionandchapter536arenonseverableandifanyofthepowersvestedwiththe
59generalassemblypursuanttochapter536toreview,todelaytheeffectivedate,orto
60disapproveandannularulearesubsequentlyheldunconstitutional,thenthegrantof
61rulemakingauthorityandanyruleproposedoradoptedafterAugust28,2025,shallbe
62invalidandvoid.
63 8.Undersection23.253oftheMissourisunsetact:
64 (1)Theprovisionsofthenewprogramauthorizedunderthissectionshall
65automaticallysunsetonDecemberthirty-first,sixyearsaftertheeffectivedateofthis
66sectionunlessreauthorizedbyanactofthegeneralassembly;
67 (2)Ifsuchprogramisreauthorized,theprogramauthorizedunderthissection
68shallautomaticallysunsetonDecemberthirty-first,twelveyearsaftertheeffectivedate
69ofthereauthorizationofthissection;
70 (3)ThissectionshallterminateonSeptemberfirstofthecalendaryear
71immediatelyfollowingthecalendaryearinwhichtheprogramauthorizedunderthis
72sectionissunset;and
73 (4)Nothinginthissubsectionshallpreventataxpayerfromclaimingataxcredit
74properlyissuedbeforethisprogramwassunsetinataxyearaftertheprogramissunset.
453.650.1.Thereisherebycreatedinthestatetreasurythe"Zero-Cost
2AdoptionFund",whichshallconsistofmoneysappropriatedbythegeneralassembly
3andanygifts,bequests,anddonations.Thestatetreasurershallbecustodianofthe
4fund.Inaccordancewithsections30.170and30.180,thestatetreasurermayapprove
5disbursements.Thefundshallbeadedicatedfundand,uponappropriation,moneysin
6thisfundshallbeusedsolelyasprovidedinsubsection4ofthissection.Thefundshall
7beadministeredbythedepartmentofsocialservices.
8 2.Notwithstandingtheprovisionsofsection33.080tothecontrary,anymoneys
9remaininginthefundattheendofthebienniumshallnotreverttothecreditofthe
10generalrevenuefund.
11 3.Thestatetreasurershallinvestmoneysinthefundinthesamemanneras
12otherfundsareinvested.Anyinterestandmoneysearnedonsuchinvestmentsshallbe
13creditedtothefund.
14 4.Moneysinthefundshallbeused,inorderofdescendingpriority,to:
15 (1)Assistaresidentofthisstateinpayingfornonrecurringadoptionexpenses,
16asdefinedinsection135.326,foreachchildadopted;
17 (2)Providepostadoptionassistance,includingreimbursementofadoptioncosts
18paidinadvance,counselingservices,andothercarethatmayberequired;
HCSHBs1012&1376 3 19 (3)Promoteadoptionandrecruitpotentialadoptivefamilies;and
20 (4)Supportcommunity-basedinterventionmethodstopreventchildrenfrom
21enteringintofostercare.
22 5.Inaccordancewithsubsection4ofthissection,moneysinthefundmaybe
23usedforeitherpublicorprivateadoptions;however,priorityshallbegiventoadoptions
24withchildreninfostercare.
25 6.Thedepartmentofsocialservicesmaypromulgateallnecessaryrulesand
26regulationsfortheadministrationofthissection.Anyruleorportionofarule,asthat
27termisdefinedinsection536.010,thatiscreatedundertheauthoritydelegatedinthis
28sectionshallbecomeeffectiveonlyifitcomplieswithandissubjecttoallofthe
29provisionsofchapter536and,ifapplicable,section536.028.Thissectionandchapter
30536arenonseverableandifanyofthepowersvestedwiththegeneralassembly
31pursuanttochapter536toreview,todelaytheeffectivedate,ortodisapproveandannul
32arulearesubsequentlyheldunconstitutional,thenthegrantofrulemakingauthority
33andanyruleproposedoradoptedafterAugust28,2025,shallbeinvalidandvoid.
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HCSHBs1012&1376 4