MO HB87

Extends the sunset date for the surviving spouse tax credit (for spouses of public safety officers killed in line of duty) from December 31, 2019, and allows credits to be redeemed after the program expires.

Renames the "children in crisis" tax credit to "Champion for children" tax credit and extends its sunset date to December 31, 2019, while allowing continued redemption of authorized credits after expiration.

Extends the sunset date for the residential dwelling access tax credit (for home accessibility modifications for disabled individuals) from December 31, 2013, to December 31, 2019.

Extends the sunset dates for the pregnancy resource center tax credit, food pantry tax credit, and related benevolent tax credits to December 31, 2019, and permits redemption of previously authorized credits after program expiration.

Adds the developmental disability care provider tax credit to the list of "domestic and social tax credits" in the Tax Credit Accountability Act of 2004.