SCS/SB 83 - This act modifies several provisions relating to child protection, including: (1) the "Champion for Children" tax credit; (2) homeless children; and (3) admissibility of certain evidence relating to children. "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 the truly agreed to and finally passed HCS/SS/SB 43 (2025) and SCS/HCS/HBs 850, 53, & 482 (2025) and substantially similar to a provision in SB 330 (2025) and SB 475 (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 provisions in SCSHCS/Hbs 850, 53, & 482 (2025), SB 772 (2024) and 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). 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/HCS/HBs 850, 53, & 482 (2025) and substantially similar to provisions in the truly agreed to and finally passed HCS/SS/SB 43 (2025), SB 148 (2025), SB 277 (2025), SB 352 (2025), SB 755 (2025), SCS/HCS/HBs 971, 293, & 978 (2025), SCS/HCS/HB 615 (2025), 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