MO SB1137

Creates a 50% tax credit for contributions to 501(c)(3) organizations that assist ex-offenders with job training, employment, and reducing recidivism, effective January 1, 2017

Qualified organizations must demonstrate a 70% reduction in recidivism among the ex-offenders they serve to be certified by the Director of Corrections

Caps total tax credits at $2 million per calendar year, with contributions processed on a first-come, first-served basis

Tax credits are non-refundable but may be carried forward for up to four years; minimum contribution of $100 required to claim a credit

Program automatically expires December 31, 2022, unless reauthorized by the General Assembly