MO HB1993

Repeals and reenacts section 135.327 regarding tax credits for adoption expenses and charitable contributions to child-related organizations.

Allows a tax credit of up to 50% of verified contributions to qualified agencies (CASA, child advocacy centers, or crisis care centers), with a minimum credit of $50, applicable to state tax liability.

Allocates tax credits from the unclaimed adoption tax credit pool, with amounts equally divided among the three qualified agencies and redistributed if any agency's allocation remains unused.

Requires qualified agencies to apply annually to the Department of Social Services by December 31 to verify eligibility, with the Department of Revenue receiving the list by February 1.

Sets the expiration date for the children in crisis tax credit provisions (subsections 7-12) as August 28, 2018, with program termination on September 1, 2019.