Establishes the "Safe Place for Newborns Fund" for the installation of newborn safety incubators
What changed between versions
Added a new 'Zero-Cost Adoption Fund Act' (section 135.315) that allows taxpayers to claim a tax credit for cash contributions of over $10,000 to an adoption fund, with a maximum credit of 50% of state tax liability and a cumulative cap of $75 million.
Changed the repealed sections from 135.630 and 210.950 to include 135.600 and 135.621, expanding the legislative changes to cover additional existing statutes.
Replaced the definition of 'Pregnancy resource center' with 'Maternity home' in section 135.600, changing the focus from nonresidential facilities to residential facilities that provide housing for pregnant women.
Modified the tax credit eligibility timeline for pregnancy resource center contributions, extending the 100% credit period through December 31, 2025, and adding sunset provisions for the new adoption fund program.
Added administrative requirements for the new adoption fund, including standardized receipt formats, department procedures for credit allocation, and rulemaking authority for verifying contributions.