SS/SCS/HB 121 - This act modifies several provisions relating to vulnerable persons, including: (1) the "Zero-Cost Adoption Fund"; (2) the maternity home tax credit; (3) the diaper bank tax credit; and (4) newborn safety incubators. THE "ZERO-COST ADOPTION FUND" (Sections 135.315 and 453.650) This act creates the "Zero-Cost Adoption Fund" to be administered by the Department of Social Services and used to assist in the payment of nonrecurring adoption expenses, postadoption assistance, promoting adoption, and supporting community-based intervention methods to prevent children from entering foster care. Taxpayers may claim a tax credit in an amount equal to 100% of a contribution made to the fund, provided that the amount of the tax credit does not exceed 50% of the taxpayer's state tax liability for the tax year in which the credit is claimed. The taxpayer may carry the credit forward to any four subsequent tax years. The cumulative amount of tax credits allocated in the first year of the program shall not exceed five million dollars, to be increased as described in the act. These provisions shall expire on December 31, 3031. These provisions are substantially similar to HCS/HBs 1012 & 1376 (2025). MATERNITY HOME TAX CREDIT (Section 135.600) Current law authorizes a tax credit for contributions made to maternity homes. This act increases the amount of tax credit claimed by a taxpayer in a tax year from not more than $50,000 to not more than $100,000. DIAPER BANK TAX CREDIT (Section 135.621) Current law authorizes a tax credit for contributions made to diaper banks. This act adds the definition of "national diaper bank" to require such entities to be a member of a national network organization serving all fifty states through which certification demonstrates nonprofit best practices, data-driven program design, and equitable distribution. The tax credit sunsets on December 31, 2024. This act extends the sunset until December 31, 2031. This provision is identical SCS/SB 95 (2025). NEWBORN SAFETY INCUBATORS (Section 210.950) This act modifies the "Safe Place for Newborns Act of 2002". Under current law, a parent shall not be prosecuted for child abandonment or endangering the welfare of a child if the parent voluntarily delivers a child no more than 45 days old to a newborn safety incubator. This act permits the delivery of a child no more than 90 days old. Additionally, this act creates the "Safe Place for Newborns Fund" to be used for the installation of newborn safety incubators through a matching program, as described in the act. SARAH HASKINS