SCS/HCS/HBs 850, 53, & 482 - This act modifies several provisions relating to the protection of vulnerable person, including: (1) the "Champion for Children" tax credit; (2) tax credits for charitable contributions to pregnancy resource centers; (3) homeless children; (4) child care facility licenses; and (5) the admissibility of certain evidence in criminal cases."CHAMPION FOR CHILDREN" TAX CREDIT (Section 135.341)
Currently, a tax credit may be claimed in amount equal to up to 50% of a verified contribution to a CASA, child advocacy center, or a crisis care center. This act increases the amount to 70% for all tax years on or after January 1, 2025, up to $50,000 in any tax year. The cumulative amount of the tax credit redeemed in a fiscal year shall not exceed $2.5 million beginning July 1, 2025. In the event a full or partial credit denial due to the cumulative maximum amount of credits having been redeemed for the fiscal year causes an income tax balance owed to the state by the taxpayer, the taxpayer shall not be held liable for any addition to tax, penalty, or interest on that income tax balance due under the conditions specified in the act.
This act also extends the expiration date of the tax credit from December 31, 2025, to December 31, 2031.
This provision is identical to a provision in SCS/SB 83 (2025).
TAX CREDITS FOR CHARITABLE CONTRIBUTIONS TO PREGNANCY RESOURCE CENTERS (Section 135.630)
Current law authorizes a taxpayer to claim a tax credit in an amount equal to seventy percent of contributions made to pregnancy resource centers. For all tax years beginning on or after January 1, 2026, this act authorizes such tax credit in an amount equal to one hundred percent of such contribution.
This act is identical to SB 681 (2025), HB 1176 (2025), and provisions of SCS/HB 121 (2025).
HOMELESS CHILDREN (Sections 136.055, 302.178, and 302.181)
This act exempts homeless children, homeless youths, and unaccompanied youths, as defined by law, from certain fees collected by Department of Revenue fee offices. The act also adds these groups to the definition of "emancipated minor" for purposes of proving the supervised driving experience required to obtain an intermediate driver's license, and exempts emancipated minors from intermediate driver's license fees. The act provides that no fee shall be required or collected from a homeless child, homeless youth, or unaccompanied youth to obtain his or her first nondriver identification card.
A minor's status as a homeless child, homeless youth, or unaccompanied youth under the act shall be verified by a letter signed by a director or designee of a governmental or nonprofit agency providing services to homeless persons, by a local education agency liaison as described under federal law, by a school social worker or counselor, or by an attorney who is representing the minor in a legal matter.
These provisions are identical to SCS/SB 82 (2025), SB 772 (2024), provisions in SCS/HCS/HB 1775 (2024), provisions in HCS/SS#2/SB 862 (2024), SB 47 (2023), and provisions in HCS/SS/SB 198 (2023), substantially similar to provisions in HCS/HB 355 (2023), identical to SCS/SB 1167 (2022), and similar to HB 2789 (2022), provisions in SCS/HCS/HB 2376 (2022), and provisions in HCS/SS#2/SB 823 (2022).
CHILD CARE FACILITY LICENSING (Section 210.221)
This act creates a process for the Department of Elementary and Secondary Education to issue a temporary child care facility license to a child care provider to expand an existing site or to add a new location. The provider shall not be on probation, have a license revoked in the previous 12 months, or have a current letter of censure and shall complete any required background checks, safety and sanitation inspections, and staff training for the site being expanded or added. Temporary licenses issued under this provision shall be valid for no longer than 12 months or until the Department makes a final determination on full licensure.
Prior to obtaining the temporary license, the provider shall have operated a child care facility for at least 13 months.
The new facility shall be subject to an inspection without notice within 60 days of opening. If the child care facility is an existing facility, but there is a change of ownership, such facility shall be subject to inspection without notice within 60 days of the change in ownership.
Additionally, a child care license shall specify the effective dates of the license and whether it is temporary.
This provision is similar to SB 568 (2025) and SB 571 (2025).
ADMISSIBILITY OF CERTAIN EVIDENCE IN CRIMINAL CASES (Sections 491.075 and 492.304)
Under current law, a statement made by a child under 14 years of age may be admissible in criminal proceedings under certain circumstances. This act changes the age to a child under the age of 18 years of age.
Additionally, this act provides that visual or audio recordings of a child under 18 years of age relating to certain criminal offenses shall be admissible in criminal proceedings under certain circumstances.
These provisions are identical to provisions in SCS/SB 83 (2025) and substantially similar to provisions in HCS/SS#2/SB 862 (2024), SB 905 (2024), SCS/SB 897 (2024), SCS/HCS/HB 2700 (2024), SB 906 (2024), SB 1245 (2024), SCS/HCS/HB 2064 & HCS#2/HB 1886 (2024), SB 1398 (2024), HCS/HBs 1777, 2203, 2059, & 2502 (2024), SCS/HCS/HBs 1706 & 1539 (2024), the perfected HCS/HB 454 (2023) and SCS/HS/HCS/HBs 1108 & 1181, et al (2023).
SARAH HASKINS