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MO SB49

Bill

Official Source

Status

Introduced

1/9/2013

Primary Sponsor

John Lamping

Click for details

Origin

Senate

2013 Regular Session

AI Summary

  • Removes "ethnic background" as a standalone factor in determining if a child qualifies as special needs for adoption tax credit purposes
  • Removes "minority group" as a standalone factor, replacing it with requirement that ethnic background or minority group membership cannot be the sole determining factor
  • Maintains other qualifying factors including age, sibling group membership, medical condition, and handicap
  • Requires that a special needs child cannot or should not be returned to parents' home and must have a specific factor or condition making placement difficult
  • Applies to business entities subject to Missouri state income tax, corporation franchise tax, insurance company taxes, and other specified state taxes

Legislative Description

Modifies the criteria for determining that is a child is a special needs child for the purposes of the special needs adoption tax credit

Last Action

Hearing Conducted S Seniors, Families and Pensions Committee

1/22/2013

Committee Referrals

Seniors, Families and Pensions1/10/2013

Full Bill Text

No bill text available