SS/SCS/SB 169 - This act provides an income tax credit in an amount equal to the applicable percentage of the adjusted purchase price paid to the issuer of a qualified equity investment. The amount of investments in any one qualified low-income community business which may be used for calculating the amount of tax credits is limited to ten million for such business including investments in any affiliates of such business. The applicable percentage is zero percent for each of the first two credit allowance dates and seven percent for the third credit allowance date and eight percent for the next four credit allowance dates. The tax credit is non-refundable and non-transferrable, but tax credits earned by "pass - through entities" may be allocated to the partners, members, or shareholders of the entity for their direct use. To the extent that the tax credits issued exceed a taxpayer's liability, the remaining tax credits may be carried forward to the taxpayer's five subsequent tax years. The department of economic development must limit the amount of investments to a level necessary to limit tax credit utilization to no more than fifteen million dollars per fiscal year without regard to the potential for taxpayers carrying forward credits to later years. The act contains provisions allowing the Department of Economic Development to recapture tax credits issued under the act in certain situations. This act contains a sunset provision and a reauthorization procedure for fiscal years following fiscal year 2010. For fiscal years following fiscal year 2010, annual reauthorization must be made in the form of a concurrent resolution clearly describing the amount of tax credits which will be made available for the next fiscal year, unless provisions of the Missouri Sunset act require reauthorization by general law. The sunset date and annual reauthorization requirement shall not preclude a taxpayer who makes a qualified equity investment prior to the such date from claiming credits issued under the act. JASON ZAMKUS SA 2 - CREATES A TAX CREDIT FOR TAXPAYERS THAT MODIFY THEIR HOME TO BE ACCESSIBLE TO A DISABLED PERSON WHO RESIDES WITH SUCH TAXPAYER.