MO HB3477

Increases the Champion for Children tax credit from 50% to 70% of verified contributions to qualified agencies (CASA, child advocacy centers, crisis care centers) for tax years beginning January 1, 2025

Establishes a $50,000 per-taxpayer annual cap on tax credits claimed, effective for tax years beginning January 1, 2025

Raises the cumulative statewide redemption cap from $1.5 million to $2.5 million for fiscal years July 1, 2025 through June 30, 2027, then removes the cap entirely for fiscal years beginning July 1, 2027

Reauthorizes the program through December 31, 2031, with the statute terminating September 1 of the following calendar year unless further reauthorized