MO SB712

Repeals and reenacts section 135.326, RSMo, to modify the definition of "special needs child" for tax credit eligibility purposes.

Removes ethnic background as a standalone factor for determining special needs status and adds explicit language that ethnic background or minority group membership cannot be the sole factor in making this determination.

Defines "special needs child" as one determined by the division of family services, licensed child-placing agency, or court to be a child who cannot be returned to parents' home and has specific factors such as age, sibling group membership, medical condition, or handicap making placement difficult.

Maintains definitions for "business entity," "handicap," "nonrecurring adoption expenses," and "state tax liability" related to the adoption tax credit program.