HOUSE BILL NO. 1292 103RD GENERAL ASSEMBLY
INTRODUCED BY REPRESENTATIVE PARKER.
2630H.01I JOSEPH ENGLER, Chief Clerk
AN ACT To repeal sections 135.341, 491.075, and 492.304, RSMo, and to enact in lieu thereof four new sections relating to the protection of children and vulnerable persons.
Be it enacted by the General Assembly of the state of Missouri, as follows:
Section A. Sections 135.341, 491.075, and 492.304, RSMo, are repealed and four 2 new sections enacted in lieu thereof, to be known as sections 135.341, 210.149, 491.075, and 3 492.304, to read as follows: 135.341. 1. As used in this section, the following terms shall mean: 2 (1) "CASA", an entity which receives funding from the court-appointed special 3 advocate fund established under section 476.777, including an association based in this state, 4 affiliated with a national association, organized to provide support to entities receiving 5 funding from the court-appointed special advocate fund; 6 (2) "Child advocacy centers", the regional child assessment centers listed in 7 subsection 2 of section 210.001, including an association based in this state, affiliated with a 8 national association, and organized to provide support to entities listed in subsection 2 of 9 section 210.001; 10 (3) "Contribution", the amount of donation to a qualified agency; 11 (4) "Crisis care center", entities contracted with this state which provide temporary 12 care for children whose age ranges from birth through seventeen years of age whose parents 13 or guardian are experiencing an unexpected and unstable or serious condition that requires 14 immediate action resulting in short-term care, usually three to five continuous, uninterrupted 15 days, for children who may be at risk for child abuse, neglect, or in an emergency situation; 16 (5) "Department", the department of revenue;
EXPLANATION — Matter enclosed in bold-faced brackets [thus] in the above bill is not enacted and is intended to be omitted from the law. Matter in bold-face type in the above bill is proposed language. HB 1292 2
17 (6) "Director", the director of the department of revenue; 18 (7) "Qualified agency", CASA, child advocacy centers, or a crisis care center; 19 (8) "Tax liability", the tax due under chapter 143 other than taxes withheld under 20 sections 143.191 to 143.265. 21 2. For all tax years beginning on or after January 1, 2013, and ending on or before 22 December 31, 2024, a tax credit may be claimed in an amount equal to up to fifty percent of a 23 verified contribution to a qualified agency and shall be named the champion for children tax 24 credit. For all tax years beginning on or after January 1, 2025, a tax credit may be 25 claimed in an amount not to exceed seventy percent of a verified contribution to a 26 qualified agency. The minimum amount of any tax credit issued shall not be less than fifty 27 dollars and shall be applied to taxes due under chapter 143, excluding sections 143.191 to 28 143.265. For all tax years beginning on or after January 1, 2025, a taxpayer shall not be 29 allowed to claim a tax credit under this section in excess of fifty thousand dollars in any 30 tax year. A contribution verification shall be issued to the taxpayer by the agency receiving 31 the contribution. Such contribution verification shall include the taxpayer's name, Social 32 Security number, amount of tax credit, amount of contribution, the name and address of the 33 agency receiving the credit, and the date the contribution was made. The tax credit provided 34 under this subsection shall be initially filed for the year in which the verified contribution is 35 made. 36 3. The cumulative amount of the tax credits redeemed shall not exceed one million 37 dollars for all fiscal years ending on or before June 30, 2019[, and]; one million five hundred 38 thousand dollars for all fiscal years beginning on or after July 1, 2019, and ending on or 39 before June 30, 2025; and two million five hundred thousand dollars for all fiscal years 40 beginning on or after July 1, 2025. The amount available shall be equally divided among 41 the three qualified agencies: CASA, child advocacy centers, or crisis care centers, to be used 42 towards tax credits issued. In the event tax credits claimed under one agency do not total the 43 allocated amount for that agency, the unused portion for that agency will be made available to 44 the remaining agencies equally. In the event the total amount of tax credits claimed for any 45 one agency exceeds the amount available for that agency, the amount redeemed shall and will 46 be apportioned equally to all eligible taxpayers claiming the credit under that agency. 47 4. Prior to December thirty-first of each year, each qualified agency shall apply to the 48 department of social services in order to verify their qualified agency status. Upon a 49 determination that the agency is eligible to be a qualified agency, the department of social 50 services shall provide a letter of eligibility to such agency. No later than February first of 51 each year, the department of social services shall provide a list of qualified agencies to the 52 department of revenue. All tax credit applications to claim the champion for children tax 53 credit shall be filed between July first and April fifteenth of each fiscal year. A taxpayer shall HB 1292 3
54 apply for the champion for children tax credit by attaching a copy of the contribution 55 verification provided by a qualified agency to such taxpayer's income tax return. 56 5. Any amount of tax credit which exceeds the tax due or which is applied for and 57 otherwise eligible for issuance but not issued shall not be refunded but may be carried over to 58 any subsequent tax year, not to exceed a total of five years. 59 6. Tax credits may not be assigned, transferred or sold. 60 7. [(1)] In the event a full or partial credit denial, due to [lack of available funds] the 61 cumulative maximum amount of credits being redeemed for the fiscal year, causes [a 62 balance-due notice] an income tax balance due to be [generated by the department of 63 revenue, or any other redeeming agency] owed to the state by the taxpayer, the taxpayer 64 [will] shall not be held liable for any addition to tax, penalty, or interest on that income tax 65 balance due, provided the balance is paid, or approved payment arrangements have been 66 made, within sixty days from the issuance of the notice of credit denial. 67 [(2) In the event the balance is not paid within sixty days from the notice of denial, 68 the remaining balance shall be due and payable under the provisions of chapter 143.] 69 8. The department may promulgate such rules or regulations as are necessary to 70 administer the provisions of this section. Any rule or portion of a rule, as that term is defined 71 in section 536.010, that is created under the authority delegated in this section shall become 72 effective only if it complies with and is subject to all of the provisions of chapter 536 and, if 73 applicable, section 536.028. This section and chapter 536 are nonseverable and if any of the 74 powers vested with the general assembly pursuant to chapter 536 to review, to delay the 75 effective date, or to disapprove and annul a rule are subsequently held unconstitutional, then 76 the grant of rulemaking authority and any rule proposed or adopted after August 28, 2013, 77 shall be invalid and void. 78 9. Pursuant to section 23.253, of the Missouri sunset act: 79 (1) The program authorized under this section shall be reauthorized as of [December 80 31, 2019] August 28, 2025, and shall expire on December 31, [2025] 2031, unless 81 reauthorized by the general assembly; and 82 (2) This section shall terminate on September first of the calendar year immediately 83 following the calendar year in which the program authorized under this section is sunset; and 84 (3) The provisions of this subsection shall not be construed to limit or in any way 85 impair the department's ability to redeem tax credits authorized on or before the date the 86 program authorized under this section expires or a taxpayer's ability to redeem such credits. 87 10. Beginning on March 29, 2013, any verified contribution to a qualified agency 88 made on or after January 1, 2013, shall be eligible for tax credits as provided by this section. 210.149. For those advanced practice registered nurses and physician assistants 2 licensed under section 334.950 as a SAFE CARE provider and only providing those HB 1292 4
3 services listed in section 334.950 at a regional child assessment center listed in section 4 210.001, the collaborative practice arrangement requirements under sections 334.104 5 and 334.735 shall be deemed satisfied by the peer review and mentoring relationship 6 under section 334.950. 491.075. 1. A statement made by a child under the age of [fourteen] eighteen, or a 2 vulnerable person, relating to an offense under chapter 565, 566, 568 or 573, performed by 3 another, not otherwise admissible by statute or court rule, is admissible in evidence in 4 criminal proceedings in the courts of this state as substantive evidence to prove the truth of 5 the matter asserted if: 6 (1) The court finds, in a hearing conducted outside the presence of the jury that the 7 time, content and circumstances of the statement provide sufficient indicia of reliability; and 8 (2) (a) The child or vulnerable person testifies at the proceedings; or 9 (b) The child or vulnerable person is unavailable as a witness; or 10 (c) The child or vulnerable person is otherwise physically available as a witness but 11 the court finds that the significant emotional or psychological trauma which would result 12 from testifying in the personal presence of the defendant makes the child or vulnerable person 13 unavailable as a witness at the time of the criminal proceeding. 14 2. Notwithstanding subsection 1 of this section or any provision of law or rule of 15 evidence requiring corroboration of statements, admissions or confessions of the defendant, 16 and notwithstanding any prohibition of hearsay evidence, a statement by a child when under 17 the age of [fourteen] eighteen, or a vulnerable person, who is alleged to be victim of an 18 offense under chapter 565, 566, 568 or 573 is sufficient corroboration of a statement, 19 admission or confession regardless of whether or not the child or vulnerable person is 20 available to testify regarding the offense. 21 3. A statement may not be admitted under this section unless the prosecuting attorney 22 makes known to the accused or the accused's counsel his or her intention to offer the 23 statement and the particulars of the statement sufficiently in advance of the proceedings to 24 provide the accused or the accused's counsel with a fair opportunity to prepare to meet the 25 statement. 26 4. Nothing in this section shall be construed to limit the admissibility of statements, 27 admissions or confessions otherwise admissible by law. 28 5. For the purposes of this section, "vulnerable person" shall mean a person who, as a 29 result of an inadequately developed or impaired intelligence or a psychiatric disorder that 30 materially affects ability to function, lacks the mental capacity to consent, or whose 31 developmental level does not exceed that of an ordinary child of [fourteen] seventeen years 32 of age. HB 1292 5
492.304. 1. In addition to the admissibility of a statement under the provisions of 2 section 492.303, the visual and aural recording of a verbal or nonverbal statement of a child 3 when under the age of [fourteen who is alleged to be a victim of] eighteen or a vulnerable 4 person, relating to an offense under the provisions of chapter 565, 566 [or], 568, or 573, if 5 performed by another, is admissible into evidence if: 6 (1) No attorney for either party was present when the statement was made; except 7 that, for any statement taken at a state-funded child assessment center as provided for in 8 subsection 2 of section 210.001, an attorney representing the state of Missouri in a criminal 9 investigation may, as a member of a multidisciplinary investigation team, observe the taking 10 of such statement, but such attorney shall not be present in the room where the interview is 11 being conducted; 12 (2) The recording is both visual and aural and is recorded on film or videotape or by 13 other electronic means; 14 (3) The recording equipment was capable of making an accurate recording, the 15 operator of the equipment was competent, and the recording is accurate and has not been 16 altered; 17 (4) The statement was not made in response to questioning calculated to lead the child 18 or vulnerable person to make a particular statement or to act in a particular way; 19 (5) Every voice on the recording is identified; 20 (6) The person conducting the interview of the child or vulnerable person in the 21 recording is present at the proceeding and available to testify or be cross-examined by either 22 party; and 23 (7) The defendant or the attorney for the defendant is afforded an opportunity to view 24 the recording before it is offered into evidence. 25 2. If the child or vulnerable person does not testify at the proceeding, the visual and 26 aural recording of a verbal or nonverbal statement of the child or vulnerable person shall not 27 be admissible under this section unless the recording qualifies for admission under section 28 491.075. 29 3. If the visual and aural recording of a verbal or nonverbal statement of a child or 30 vulnerable person is admissible under this section and the child or vulnerable person 31 testifies at the proceeding, it shall be admissible in addition to the testimony of the child or 32 vulnerable person at the proceeding whether or not it repeats or duplicates the child's or 33 vulnerable person's testimony. 34 4. As used in this section, a nonverbal statement shall be defined as any 35 demonstration of the child or vulnerable person by his or her actions, facial expressions, 36 demonstrations with a doll or other visual aid whether or not this demonstration is 37 accompanied by words. HB 1292 6
38 5. For the purposes of this section, "vulnerable person" shall mean a person 39 who, as a result of an inadequately developed or impaired intelligence or a psychiatric 40 disorder that materially affects the ability to function, lacks the mental capacity to 41 consent, or whose developmental level does not exceed that of an ordinary child of 42 seventeen years of age. ✔
Statutes affected: