MO SB1018

Creates the "Missouri Earned Income Tax Credit Act" allowing Missouri residents who qualify for the federal earned income tax credit to claim a state credit equal to 20% of their federal credit amount, effective January 1, 2016

The credit is nonrefundable and applies against state income tax liability after all other credits; married couples filing separately may split the credit evenly or apply it to either spouse's liability

Requires the Department of Revenue to proactively identify taxpayers who may qualify but did not apply, using IRS data, Treasury data, and prior state returns to notify them of potential eligibility

Mandates the department contract with nonprofit organizations to conduct outreach to eligible taxpayers, with preference given to groups serving low-income communities and those with effective door-to-door outreach records targeting non-English speakers, elderly, tenants, and non-filers

Program automatically sunsets six years after the effective date unless reauthorized by the General Assembly