The act also modifies the definition of "maternity homes" to require that a maternity home not be a hospital or ambulatory surgical center, not perform childbirths, and not perform, induce, or refer for abortions. (Section 135.600)

This provision is identical to a provision contained in SB 15 (2017).

This act also reauthorizes a tax credit for contributions made to pregnancy resource centers until December 31, 2025. (Section 135.630)

This provision is identical to a provision contained in SB 15 (2017).

This act also reauthorizes the Public Safety Officer Surviving Spouse tax credit until December 31, 2025. (Section 135.090)

This act also reauthorizes the Champion for Children tax credit until December 31, 2025. (Section 135.341)

This act also reauthorizes the Residential Renovations for Disability tax credit until December 31, 2025. (Section 135.562)

This act also reauthorizes the Donated Food tax credit until December 31, 2025. Additionally, this act expands such tax credit to include food or cash donated to local soup kitchens or local homeless shelters, as defined in the act, in the taxpayer's area of residence. (Section 135.647)

This provision is substantially similar to SCS/SB 217 (2017).

This act also creates a tax credit for any taxpayer who makes a contribution to an eligible provider. Eligible providers shall be organizations that provide funding for the unmet health, hunger, and hygiene needs of children in school. The tax credit shall be in an amount of fifty percent of the value of the contribution.

An eligible provider may submit an application for the tax credit to the Department of Social Services on behalf of a taxpayer, as described in the act.

The tax credits issued under this act shall be transferable and nonrefundable, but may be carried forward to any of the taxpayer's four subsequent taxable years.

This provision shall sunset six years after the effective date of this act unless reauthorized by the General Assembly. (Section 135.1125)

This provision is identical to SB 517 (2017) and is similar to SB 948 (2016), HB 1614 (2016), and HB 428 (2015), and to a provision contained in SCS/HCS/HBs 1589 & 2307 (2016) and HCS/HB 1605 (2016).

JOSHUA NORBERG