MO HB1152

Repeals and re-enacts section 135.327, RSMo, relating to tax credits for adoption expenses and contributions to child welfare organizations.

Establishes the "children in crisis tax credit" allowing taxpayers to claim up to 50% of verified contributions to qualified agencies (CASA, child advocacy centers, or crisis care centers) for tax years beginning January 1, 2006, with a minimum credit of $50.

Allocates tax credits equally among the three qualified agencies from unclaimed portions of resident adoption category allocations, with unused portions redistributed among remaining agencies.

Requires qualified agencies to apply annually to the Department of Social Services by December 31 to verify eligibility status, and taxpayers must file credit claims between July 1 and April 15 each fiscal year.

Sunsets the children in crisis tax credit provisions (subsections 7-12) on August 28, 2018, and terminates the section entirely on September 1, 2019.