MO SB20

Extends sunset dates for multiple benevolent tax credits from 2013 to December 31, 2019, including credits for special needs adoption, pregnancy resource centers, food pantries, residential dwelling access, and public safety officer surviving spouses.

Creates new "Champion for Children Tax Credit" (Section 135.341) allowing up to 50% tax credit on verified contributions to qualified agencies (CASA, child advocacy centers, crisis care centers) with $1 million annual cap beginning January 1, 2013.

Modifies special needs adoption tax credit to limit $2 million annual allocation exclusively to Missouri resident children effective upon enactment, removing separate allocation for non-resident children.

Reduces food pantry tax credit annual cap from $2 million to $1.25 million and modifies allocation procedures.

Declares emergency clause to ensure immediate operation of benevolent tax credits upon passage and approval.