MO SB204

Allows taxpayers to claim a tax credit equal to 50% of contributions made to qualified pregnancy resource centers, effective for tax years beginning January 1, 2007 and later.

Defines "pregnancy resource center" as a nonresidential facility that provides pregnancy testing, counseling, and material support to encourage women to carry pregnancies to term, does not perform or refer for abortions, provides free services, and maintains tax-exempt status.

Limits individual taxpayers to a maximum annual tax credit of $50,000 per year with a cumulative statewide cap of $2 million per fiscal year, with unused credits allowed to carry over up to four additional tax years.

Requires the director of social services to annually classify eligible facilities as pregnancy resource centers and establish procedures for apportioning available tax credits among qualifying centers based on utilization.

Allows tax credits to be assigned, transferred, or sold at no less than 75% of par value and reauthorizes the program to sunset on December 31, 2018, unless reauthorized by the general assembly.