House Bill 649 Summary

• Repeals and reenacts sections 135.327, 135.630, 135.647, 135.1150, and 137.1018 relating to various tax credits for contributions to charitable organizations and providers.

• Establishes the "Developmental Disability Care Provider Tax Credit Program" (section 135.1180) allowing taxpayers to claim a 50% tax credit on eligible donations to qualified developmental disability care providers, effective January 1, 2011, with credits transferable and carryforward available for four years.

• Extends sunset dates for existing tax credit programs: Children in Crisis tax credit (to August 28, 2018), Pregnancy Resource Center tax credit (to August 28, 2023), Local Food Pantry tax credit (to August 28, 2015), Residential Treatment Agency tax credit (to August 28, 2017), and Freight Line Company tax credit (to August 28, 2020).

• Modifies the cumulative cap for Local Food Pantry tax credits from $2 million to $1 million annually.

• Allows developmental disability care providers to submit applications on behalf of taxpayers, with the Department of Social Services issuing tax credit certificates upon verification of eligible donations.