EXPLANATION-Matter enclosed in bold-faced brackets [thus] in this bill is not enacted
and is intended to be omitted in the law.
FIRST REGULAR SESSION
SENATE BILL NO. 330
103RD GENERAL ASSEMBLY
INTRODUCED BY SENATOR MCCREERY.
0867S.01I KRISTINA MARTIN, Secretary
AN ACT
To repeal section 135.341, RSMo, and to enact in lieu thereof one new section relating to a tax
credit for contributions to certain child advocacy organizations.
Be it enacted by the General Assembly of the State of Missouri, as follows:
Section A. Section 135.341, RSMo, is repealed and one new 1
section enacted in lieu thereof, to be known as section 135.341, 2
to read as follows:3
135.341. 1. As used in this section, the following 1
terms shall mean: 2
(1) "CASA", an entity which receives funding from the 3
court-appointed special advocate fund established under 4
section 476.777, including an association bas ed in this 5
state, affiliated with a national association, organized to 6
provide support to entities receiving funding from the court - 7
appointed special advocate fund; 8
(2) "Child advocacy centers", the regional child 9
assessment centers listed in sub section 2 of section 10
210.001, including an association based in this state, 11
affiliated with a national association, and organized to 12
provide support to entities listed in subsection 2 of 13
section 210.001; 14
(3) "Contribution", the amount of donation to a 15
qualified agency; 16
(4) "Crisis care center", entities contracted with 17
this state which provide temporary care for children whose 18 SB 330 2
age ranges from birth through seventeen years of age whose 19
parents or guardian are experiencing an unexpected an d 20
unstable or serious condition that requires immediate action 21
resulting in short-term care, usually three to five 22
continuous, uninterrupted days, for children who may be at 23
risk for child abuse, neglect, or in an emergency situation; 24
(5) "Department", the department of revenue; 25
(6) "Director", the director of the department of 26
revenue; 27
(7) "Qualified agency", CASA, child advocacy centers, 28
or a crisis care center; 29
(8) "Tax liability", the tax due under chapter 143 30
other than taxes withheld under sections 143.191 to 143.265. 31
2. For all tax years beginning on or after January 1, 32
2013, and ending on or before December 31, 2024, a tax 33
credit may be claimed in an amount equal to up to fifty 34
percent of a verified contributio n to a qualified agency and 35
shall be named the champion for children tax credit. For 36
all tax years beginning on or after January 1, 2025, a tax 37
credit may be claimed in an amount equal to up to seventy 38
percent of a verified contribution to a qualified agency. 39
The minimum amount of any tax credit issued shall not be 40
less than fifty dollars and shall be applied to taxes due 41
under chapter 143, excluding sections 143.191 to 143.265. 42
For all tax years beginning on or after January 1, 2025, a 43
taxpayer shall not be allowed to claim a tax credit pursuant 44
to this section in excess of fifty thousand dollars in any 45
tax year. A contribution verification shall be issued to 46
the taxpayer by the agency receiving the contribution. Such 47
contribution verifica tion shall include the taxpayer's name, 48
Social Security number, amount of tax credit, amount of 49
contribution, the name and address of the agency receiving 50 SB 330 3
the credit, and the date the contribution was made. The tax 51
credit provided under this subsectio n shall be initially 52
filed for the year in which the verified contribution is 53
made. 54
3. The cumulative amount of the tax credits redeemed 55
shall not exceed one million dollars for all fiscal years 56
ending on or before June 30, 2019, and one million five 57
hundred thousand dollars for all fiscal years beginning on 58
or after July 1, 2019 , and ending on or before June 30, 59
2025. For all fiscal years beginning on or after July 1, 60
2025, there shall be no limit imposed on the cumulative 61
amount of tax credits that may be redeemed pursuant to this 62
section. [The amount available shall be equally divided 63
among the three qualified agencies: CASA, child advocacy 64
centers, or crisis care centers, to be used towards tax 65
credits issued. In the event tax cred its claimed under one 66
agency do not total the allocated amount for that agency, 67
the unused portion for that agency will be made available to 68
the remaining agencies equally. In the event the total 69
amount of tax credits claimed for any one agency exceed s the 70
amount available for that agency, the amount redeemed shall 71
and will be apportioned equally to all eligible taxpayers 72
claiming the credit under that agency. ] 73
4. Prior to December thirty -first of each year, each 74
qualified agency shall apply to the department of social 75
services in order to verify their qualified agency status. 76
Upon a determination that the agency is eligible to be a 77
qualified agency, the department of social services shall 78
provide a letter of eligibility to such agency. No later 79
than February first of each year, the department of social 80
services shall provide a list of qualified agencies to the 81
department of revenue. All tax credit applications to claim 82 SB 330 4
the champion for children tax credit shall be filed between 83
July first and April fifteenth of each fiscal year. A 84
taxpayer shall apply for the champion for children tax 85
credit by attaching a copy of the contribution verification 86
provided by a qualified agency to such taxpayer's income tax 87
return. 88
5. Any amount of tax credit which exceeds the tax due 89
or which is applied for and otherwise eligible for issuance 90
but not issued shall not be refunded but may be carried over 91
to any subsequent tax year, not to exceed a total of five 92
years. 93
6. Tax credits may not be assigned, transferred or 94
sold. 95
7. [(1) In the event a credit denial, due to lack of 96
available funds, causes a balance -due notice to be generated 97
by the department of revenue, or any other redeeming agency, 98
the taxpayer will not be held liable for any penalty or 99
interest, provided the balance is paid, or approved payment 100
arrangements have been made, within sixty days from the 101
notice of denial. 102
(2) In the event the balance is not paid within sixty 103
days from the notice of denial, the remaining balance shall 104
be due and payable under the provisions of chapter 143. 105
8.] The department may promulgate such rules or 106
regulations as are necessary to administer the provisions of 107
this section. Any rule or portion of a rule, as that term 108
is defined in section 536.010, that is created under the 109
authority delegated in this section shall become effective 110
only if it complies with and is subject to all of the 111
provisions of chapter 536 and, if applicable, section 112
536.028. This section and chapter 536 are nonseverable and 113
if any of the powers vested with the general assembly 114 SB 330 5
pursuant to chapter 536 to review, to delay the effective 115
date, or to disapprove and annul a rule are subsequently 116
held unconstitutional, then the grant of rul emaking 117
authority and any rule proposed or adopted after August 28, 118
2013, shall be invalid and void. 119
[9.] 8. Pursuant to section 23.253, of the Missouri 120
sunset act: 121
(1) The program authorized under this section shall be 122
reauthorized as of [December 31, 2019,] August 28, 2025, and 123
shall expire on December 31, [2025] 2031, unless 124
reauthorized by the general assembly; and 125
(2) This section shall terminate on September first of 126
the calendar year immediately following the calendar year in 127
which the program authorized under this section is sunset; 128
and 129
(3) The provisions of this subsection shall not be 130
construed to limit or in any way impair the department's 131
ability to redeem tax credits authorized on or before the 132
date the program authorized under this section expires or a 133
taxpayer's ability to redeem such credits. 134
[10.] 9. Beginning on March 29, 2013, any verified 135
contribution to a qualified agency made on or after January 136
1, 2013, shall be eligible for tax credits as pr ovided by 137
this section. 138