MO HB1718

Establishes "Bryce's Law," a Missouri special needs scholarship tax credit program allowing taxpayers to claim an 80% tax credit for contributions to scholarship granting organizations serving students with special needs conditions including autism spectrum disorder, Down syndrome, Angelman syndrome, and cerebral palsy.

Limits annual tax credits issued to $800,000 per tax year, with individual taxpayer credits capped at 50% of state tax liability; unused credits may be carried forward for up to four years.

Requires scholarship granting organizations to spend at least 90% of donation revenue on educational scholarships for eligible students attending qualified public or nonpublic schools, with scholarships portable across schools during the school year.

Establishes annual student enrollment limits based on 10% of Missouri students with special needs individualized education programs, plus 50% of students with medical diagnoses of special needs who lack such programs.

Requires the Department of Elementary and Secondary Education to conduct a program evaluation by December 31, 2015, and sunsets the program December 31, 2018 unless reauthorized by the legislature.