HB 739 -- Special Needs Child Adoption Tax Credit Co-Sponsors: Viebrock, Dixon, Schlottach, Morris, Meredith, Davis (19), Bough, Wilson (119), Lembke (85), Stevenson This bill eliminates the special needs child adoption tax credit for business entities as of December 31, 2003. It also removes the $2 million cumulative cap on special needs adoption tax credits for taxpayers, but retains the $2 million cumulative cap for business entities.Copyright (c) Missouri House of Representatives