MO HB1710

Allows individual and corporate taxpayers to designate one dollar or more from their tax refunds to the Missouri National Guard Foundation Fund, effective for taxable years beginning January 1, 2014.

Permits taxpayers without sufficient refunds to make direct contributions to the fund by separate check or payment sent with tax filings.

Creates the Missouri National Guard Foundation Fund in the state treasury, managed by the state treasurer, with monthly distributions to the Missouri National Guard Foundation.

Directs the Department of Revenue to deposit individual contributions monthly without deduction, and corporate contributions monthly minus collection and handling costs.

Program automatically sunsets on December 31, 2020, unless reauthorized by the General Assembly, with subsequent reauthorizations sunsetting 12 years after reauthorization.