Missouri legislation · 2025 Regular Session
Missouri HB326: Modifies provisions of the "Champion for Children" tax credit and the "Donated Food" tax credit relating to tax credit award den
Status: In committee, May 7, 2025
Modifies provisions of the "Champion for Children" tax credit and the "Donated Food" tax credit relating to tax credit award denials
What the bill says
An act of the general assembly; and (2) If such program is reauthorized, the program authorized under this section and section 67.3000 [and under this section] shall automatically sunset twelve years after the effective date of the reauthorization of these sections; and (3) Section67.3000andthissectionshallterminateonSeptemberfirstofthecalendar year immediately following the calendar year in which the program authorized under these sections is sunset. 6. The repeal and reenactment of subsection 5 of this section shall become effective August 28, 2025, and the repeal and reenactment of the rema.
From the engrossed text:
an act of the general assembly; and (2) If such program is reauthorized, the program authorized under this section and section 67.3000 [and under this section] shall automatically sunset twelve years after the effective date of the reauthorization of these sections; and (3) Section67.3000andthissectionshallterminateonSeptemberfirstofthecalendar year immediately following the calendar year in which the program authorized under these sections is sunset. 6. The repeal and reenactment of subsection 5 of this section shall become effective August 28, 2025, and the repeal and reenactment of the remainder of the provisions of this section shall become effective July 1, 2026, and shall apply only to tax credits issued on or after July 1, 2026. 135.341. 1. As used in this section, the following terms shall mean: (1) "CASA", an entity which receives funding from the court-appointed special advocate fund established under section 476.777, including an association based in this state, affiliated with a national association, organized to provide support to entities receiving funding from the court-appointed special advocate fund; HCS HB 326 (2) "Child advocacy centers", the regional child assessment centers listed in subsection 2 of section 210.001, including an association based in this state, affiliated with a national association, and organized to provide support to entities listed in subsection 2 of section 210.001; (3) "Contribution", the amount of donation to a qualified …