MO SB15

Extends sunset dates for five benevolent tax credit programs from their original dates through December 31, 2019, unless reauthorized by the general assembly.

Public Safety Officer Surviving Spouse Tax Credit: Allows surviving spouses of public safety officers killed in the line of duty to claim annual credits equal to property taxes paid on their homestead, effective through 2019.

Adoption and Children in Crisis Tax Credits: Reauthorizes tax credits for special needs child adoption expenses (up to $10,000 per child) and contributions to child advocacy organizations (up to 50% of verified contributions).

Disability Access and Food Pantry Credits: Extends tax credits for home accessibility modifications for disabled residents and donations to local food pantries, both capped at $2,500 and $2,000 respectively per taxpayer annually.

Pregnancy Resource Center Tax Credit: Reauthorizes 50% tax credits for contributions to qualified pregnancy resource centers, capped at $50,000 per taxpayer per year, with a cumulative $2 million annual limit.