MO SB873

Creates a $1,000 tax credit for taxpayers who convert abandoned property into an operational shelter for victims of domestic violence, effective for tax years beginning January 1, 2027

Creates a $500 tax credit for taxpayers who rent residential real estate to a victim of domestic violence, effective for tax years beginning January 1, 2027

Prohibits taxpayers claiming the rental credit from disclosing the identity of any domestic violence victim to whom they are renting

Limits total tax credits claimed under this section to $50,000 per taxpayer per year, with unused credits carrying over to the next tax year only

Authorizes the Department of Social Services and Department of Revenue to jointly promulgate rules for administering the new tax credit provisions