Introduced

SB 15 - This act modifies provisions of law regarding certain benevolent tax credits.

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 effective on July 1, 2013, with a sunset of December 31, 2019. (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. (Section 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 effective July 1, 2013, with a sunset of December 31, 2019. (Section 135.630)

The tax credit for donations to food pantries expired August 28, 2011. This act reauthorizes this tax credit program, effective July 1, 2013, with a sunset of December 31, 2019. (Section 135.647)

This act has an emergency clause.

These provisions are similar to provisions contained in 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


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