MO HB958

Repeals and reenacts section 135.327 to modify the children in crisis tax credit program and extend its sunset date to August 28, 2018.

Allows taxpayers to claim a tax credit equal to up to 50% of verified contributions made to qualified agencies (CASA, child advocacy centers, or crisis care centers) for tax years beginning on or after January 1, 2006.

Establishes a minimum tax credit of $50 and allocates available tax credit funds equally among the three qualified agencies, with unused portions redistributed to remaining agencies.

Requires qualified agencies to verify their status annually with the department of social services by December 31, and taxpayers to file credit applications between July 1 and April 15 of each fiscal year.

Extends the sunset provision of subsections 7 to 12 (children in crisis tax credit program) from the original six-year period to August 28, 2018, and terminates the program on September 1, 2019.