HB 803 -- Income Tax Credit for Donations to Abused and Neglected
Children

Sponsor:  Portwood

This bill authorizes an income tax credit for donations to the
Missouri Court Appointed Special Advocates Association.  The
income tax credit will be equal to the amount of any donation
made in the tax year, not to exceed the taxpayer's state tax
liability for the tax year the credit is claimed.  The tax credit
is nonrefundable, nontransferrable, and cannot be sold or
assigned.  The credit can only be claimed if the state
association forwards the donation to a local court appointed
special advocates association.

The provisions of the bill will expire on December 31 six years
from the effective date.

Missouri House of Representatives
94th General Assembly, 1st Regular Session
Last Updated July 25, 2007 at 11:20 am