SB 876 - This act creates an income tax credit in an amount equal to fifty percent of a contribution made by a taxpayer to an eligible organization for the preservation of Missouri's civil war sites. The tax credit is nonrefundable, but may be carried forward five years until fully claimed. The tax credit is fully transferrable. The tax credit has an aggregate annual cap of one hundred thousand dollars and a per taxpayer annual cap of twenty five thousand dollars. To the extent that tax credits remain unissued for the Neighborhood Assistance program, the first one hundred thousand dollars of such remaining tax credits shall be made available for issuance based upon contributions made to eligible organizations for the preservation of Missouri's civil war sites. The Department of Economic Development shall certify organizations which qualify under the program. Upon certification, the Department of Economic Development must notify the department of revenue as to an organization's certification status. This act is similar to Senate Bill 470 (2007). JASON ZAMKUS