MO HB1445

Extends the expiration date of the disability access home renovation tax credit from December 31, 2013, to December 31, 2016

Changes the funding mechanism by allowing up to $100,000 in remaining credits from the $10 million annual distressed community business tax credit cap to be allocated to disability access renovations

Maintains existing tax credit provisions for taxpayers with federal adjusted gross income of $30,000 or less (100% of costs, up to $2,500) and those earning $30,000-$60,000 (50% of costs, up to $2,500)

Preserves eligible renovation costs including ramps, doorway/hallway widening, handrails, stairway lifts, fire alarms, and bathroom modifications

Clarifies that tax credits issued on or before December 31, 2016, may continue to be redeemed after the expiration date