Establishes the Child Care Contribution Tax Credit Act to permit a tax credit against a taxpayer’s, including nonprofits, state tax liability for an amount equal to 75% of a verified contribution, including the reasonable purchase price paid for an employer’s purchase of child care, to a child care provider or intermediary; establishes the Employer Provided Child Care Assistance Tax Credit Act to provide a tax credit up to 30% of a qualified child care expenditure for any employer with two or more employees, including nonprofits, that make a qualified child care expenditure; establishes the Child Care Providers Tax Credit to provide a tax credit up to 30% of the child care provider with three or more employees, including nonprofits, capital expenditures; makes each tax credit fully refundable for 501(c)(3) charitable organizations; applies floors or caps on each tax credit; similar to HB 215.

Establishes the Child Care Contribution Tax Credit Act to permit a tax credit against a taxpayer’s, including nonprofits, state tax liability for an amount equal to 75% of a verified contribution, including the reasonable purchase price paid for an employer’s purchase of child care, to a child care provider or intermediary; establishes the Employer Provided Child Care Assistance Tax Credit Act to provide a tax credit up to 30% of a qualified child care expenditure for any employer with two or more employees, including nonprofits; establishes the Child Care Providers Tax Credit to provide a tax credit up to 30% of the child care provider’s capital expenditures, including nonprofits; makes each tax credit fully refundable for 501(c)(3) charitable organizations; applies floors or caps on each tax credit; similar to HB 269.

Increases the champion for children tax credit from 50% to 70%; caps the credit at $50,000 per taxpayer; extends the sunset from 2025 to 2031.

Establishes the Missouri Task Force on Safety and Security for Nonprofit Organizations to study and make recommendations on the security needs of nonprofit organizations at a elevated risk of terrorist attacks or threats to endanger individuals or public safety; requires three representatives from nonprofits; requires a report; requires the department of public safety to develop a grant program to administer funds to eligible nonprofit organizations; establishes the Supplemental Nonprofit Safety and Security Grant Program Fund for nonprofit organizations for security enhancements or measures for security personnel, security training, facility hardening, or other necessary security measures; permits funds to be used for safety and security planning, equipment, technology, training, exercises, assessments, and upgrades.

Establishes the Missouri Task Force on Nonprofit Safety and Security to study the security needs of nonprofits that are at an elevated risk of terrorist attacks; requires the task force to make recommendations on administration, federal funding, and outreach and education; includes the executive director of a statewide association of nonprofits and other nonprofit representatives; establishes the Supplemental Nonprofit Safety and Security Fund for security enhancement measures.

Creates a tax credit of 50% for a contribution to a qualified 501(c)(3) charitable organizations, including faith-based organizations, peer or community-based organizations, or recovery community center that provides recovery support services and assistance to justice-involved individuals and people in recovery; limits to organizations with an annual budget of less than $5 million with no employee having a compensation of more than $125,000.

Increases the state tax credit from 70% to 100% for contributions to a maternity home; broadens the definition of taxpayer from charitable organizations to all organizations; restrictions the definition of diaper back to members of a national network serving all fifty states; increases the state tax credit from 70% to 100% for contributions to eligible diaper banks; extends sunset from 2018 to 2031; increases the state tax credit from 70% to 100% for contributions to pregnancy resource centers.

Establishes a tax credit equal to 50% of the value of a donation made to a local hospital foundation.

Increases tax credits to a food pantry, local soup kitchen, or local homeless shelter from a cumulative cap of $1,750,000 to $3 million; extends the sunset from 2026 to 2031.