The Public Safety Officer Surviving Spouse Tax Credit program currently sunsets on August 28, 2013. This act extends the sunset to December 31, 2019. (Section 135.090)

The Children in Crisis Tax Credit program provided an income tax credit for contributions to child advocacy centers, crisis care centers, and entities that receive funding from the Court-Appointed Special Advocate Fund. This tax credit program sunset on August 28, 2012. This act reauthorizes this tax credit as of the effective date of the act and sets a sunset of December 31, 2019. Any donation made after January 1, 2013, will be eligible for the tax credit. This act changes the name of the tax credit to the Champion for Children tax credit. (Section 135.327)

This act extends the sunset from December 2013 to December 2019 on the section of law that creates the tax credit for certain taxpayers who modify their homes to make them accessible for a disabled resident.

Currently, the Rebuilding Communities tax credit program has a ten million dollar annual cap. If there are tax credits remaining under the cap, up to 100,000 dollars of this tax credit cap shall first be used for the residential dwelling accessibility tax credit. This act removes such a requirement that tax credits under the Rebuilding Communities tax credit cap be provided to the residential dwelling accessibility tax credit. (Sections 135.535 and 135.562)

The provisions of law authorizing a tax credit for contributions to pregnancy resource centers sunset on August 28, 2012. This act reauthorizes this tax credit program as of the effective date of the act and sets a sunset of December 31, 2019. Donations made after January 1, 2013, will be eligible for the tax credit. The act prohibits the assignment or transfer of the pregnancy resource center tax credit. (Section 135.630)

The tax credit for donations to food pantries expired August 28, 2011. This act reauthorizes this tax credit program as of the effective date of the act and sets a sunset of December 31, 2019. Donations made after January 1, 2013, will be eligible for the tax credit. (Section 135.647)

The act places the recently created developmental disability care provider tax credit program under the requirements of the Tax Credit Accountability Act of 2004. (Section 135.800)

This act has an emergency clause.

These provisions are similar to provisions contained in SS/SCS/SBs 20, 15 & 19 (2013), HB 368 (2013), a provision in SB 5 (2013), SS/SCS/HCS/HB 1865 (2012), SCS/HCS/HBs 1278 & 1152 (2012), SCS/SB 548 (2012), SB 471 (2012), SB 532 (2012), SB 582 (2012), and SB 708 (2012).

MIKE HAMMANN