HOUSE BILL NO. 1301 103RD GENERAL ASSEMBLY
INTRODUCED BY REPRESENTATIVE MANSUR.
2826H.01I JOSEPH ENGLER, Chief Clerk
AN ACT To repeal sections 135.341, 136.055, 334.950, 491.075, and 492.304, RSMo, and to enact in lieu thereof five new sections relating to child protection.
Be it enacted by the General Assembly of the state of Missouri, as follows:
Section A. Sections 135.341, 136.055, 334.950, 491.075, and 492.304, RSMo, are 2 repealed and five new sections enacted in lieu thereof, to be known as sections 135.341, 3 136.055, 334.950, 491.075, and 492.304, to read as follows: 135.341. 1.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 1301 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 but beginning on or after January 1, 2025, the tax credit issued shall not exceed 28 fifty thousand dollars and shall be applied to taxes due under chapter 143, excluding 29 sections 143.191 to 143.265. For all tax years beginning on or after January 1, 2025, a 30 taxpayer shall not be allowed to claim a tax credit pursuant to this section in excess of 31 fifty thousand dollars in any tax year. A contribution verification shall be issued to the 32 taxpayer by the agency receiving the contribution. Such contribution verification shall 33 include the taxpayer's name, Social Security number, amount of tax credit, amount of 34 contribution, the name and address of the agency receiving the credit, and the date the 35 contribution was made. The tax credit provided under this subsection shall be initially filed 36 for the year in which the verified contribution is made. 37 3. The cumulative amount of the tax credits redeemed shall not exceed one million 38 dollars for all fiscal years ending on or before June 30, 2019[, and]; one million five hundred 39 thousand dollars for all fiscal years beginning on or after July 1, 2019, and ending on or 40 before June 30, 2025; and two million five hundred thousand dollars for all fiscal years 41 beginning on or after July 1, 2025. The amount available shall be equally divided among 42 the three qualified agencies: CASA, child advocacy centers, or crisis care centers, to be used 43 towards tax credits issued. In the event tax credits claimed under one agency do not total the 44 allocated amount for that agency, the unused portion for that agency will be made available to 45 the remaining agencies equally. In the event the total amount of tax credits claimed for any 46 one agency exceeds the amount available for that agency, the amount redeemed shall and will 47 be apportioned equally to all eligible taxpayers claiming the credit under that agency. 48 4. Prior to December thirty-first of each year, each qualified agency shall apply to the 49 department of social services in order to verify their qualified agency status. Upon a 50 determination that the agency is eligible to be a qualified agency, the department of social 51 services shall provide a letter of eligibility to such agency. No later than February first of 52 each year, the department of social services shall provide a list of qualified agencies to the 53 department of revenue. All tax credit applications to claim the champion for children tax HB 1301 3
54 credit shall be filed between July first and April fifteenth of each fiscal year. A taxpayer shall 55 apply for the champion for children tax credit by attaching a copy of the contribution 56 verification provided by a qualified agency to such taxpayer's income tax return. 57 5. Any amount of tax credit which exceeds the tax due or which is applied for and 58 otherwise eligible for issuance but not issued shall not be refunded but may be carried over to 59 any subsequent tax year, not to exceed a total of five years. 60 6. Tax credits may not be assigned, transferred or sold. 61 7. [(1)] In the event a full or partial credit denial, due to [lack of available funds] the 62 cumulative maximum amount of credits being redeemed for the fiscal year, causes [a 63 balance-due notice] an income tax balance due to be [generated by the department of 64 revenue, or any other redeeming agency] owed to the state by the taxpayer, the taxpayer 65 [will] shall not be held liable for any addition to tax, penalty, or interest on that income tax 66 balance due, provided the balance is paid, or approved payment arrangements have been 67 made, within sixty days from the issuance of notice of credit denial. 68 [(2) In the event the balance is not paid within sixty days from the notice of denial, 69 the remaining balance shall be due and payable under the provisions of chapter 143.] 70 8. The department may promulgate such rules or regulations as are necessary to 71 administer the provisions of this section. Any rule or portion of a rule, as that term is defined 72 in section 536.010, that is created under the authority delegated in this section shall become 73 effective only if it complies with and is subject to all of the provisions of chapter 536 and, if 74 applicable, section 536.028. This section and chapter 536 are nonseverable and if any of the 75 powers vested with the general assembly pursuant to chapter 536 to review, to delay the 76 effective date, or to disapprove and annul a rule are subsequently held unconstitutional, then 77 the grant of rulemaking authority and any rule proposed or adopted after August 28, 2013, 78 shall be invalid and void. 79 9. Pursuant to section 23.253, of the Missouri sunset act: 80 (1) The program authorized under this section shall be reauthorized as of [December 81 31, 2019] August 28, 2025, and shall expire on December 31, [2025] 2031, unless 82 reauthorized by the general assembly; and 83 (2) This section shall terminate on September first of the calendar year immediately 84 following the calendar year in which the program authorized under this section is sunset; and 85 (3) The provisions of this subsection shall not be construed to limit or in any way 86 impair the department's ability to redeem tax credits authorized on or before the date the 87 program authorized under this section expires or a taxpayer's ability to redeem such credits. 88 10. Beginning on March 29, 2013, any verified contribution to a qualified agency 89 made on or after January 1, 2013, shall be eligible for tax credits as provided by this section. HB 1301 4
136.055. 1. Except as provided in subsection 8 of this section, any person who is 2 selected or appointed by the state director of revenue as provided in subsection 2 of this 3 section to act as an agent of the department of revenue, whose duties shall be the processing 4 of motor vehicle title and registration transactions and the collection of sales and use taxes 5 when required under sections 144.070 and 144.440, and who receives no salary from the 6 department of revenue, shall be authorized to collect from the party requiring such services 7 additional fees as compensation in full and for all services rendered on the following basis: 8 (1) For each motor vehicle or trailer registration issued, renewed or transferred, six 9 dollars and twelve dollars for those licenses sold or biennially renewed pursuant to section 10 301.147; 11 (2) For each application or transfer of title, six dollars; 12 (3) For each instruction permit, nondriver license, chauffeur's, operator's or driver's 13 license issued for a period of three years or less, six dollars and twelve dollars for licenses or 14 instruction permits issued or renewed for a period exceeding three years; 15 (4) For each notice of lien processed, six dollars; 16 (5) Notary fee or electronic transmission per processing, two dollars. 17 2. The director of revenue shall award fee office contracts under this section through 18 a competitive bidding process. The competitive bidding process shall give priority to 19 organizations and entities that are exempt from taxation under Section 501(c)(3), 501(c)(6), or 20 501(c)(4), except those civic organizations that would be considered action organizations 21 under 26 C.F.R. Section 1.501 (c)(3)-1(c)(3), of the Internal Revenue Code of 1986, as 22 amended, with special consideration given to those organizations and entities that reinvest a 23 minimum of seventy-five percent of the net proceeds to charitable organizations in Missouri, 24 and political subdivisions, including but not limited to, municipalities, counties, and fire 25 protection districts. The director of the department of revenue may promulgate rules and 26 regulations necessary to carry out the provisions of this subsection. Any rule or portion of a 27 rule, as that term is defined in section 536.010, that is created under the authority delegated in 28 this subsection shall become effective only if it complies with and is subject to all of the 29 provisions of chapter 536 and, if applicable, section 536.028. This section and chapter 536 30 are nonseverable and if any of the powers vested with the general assembly pursuant to 31 chapter 536 to review, to delay the effective date, or to disapprove and annul a rule are 32 subsequently held unconstitutional, then the grant of rulemaking authority and any rule 33 proposed or adopted after August 28, 2009, shall be invalid and void. 34 3. All fees collected by a tax-exempt organization may be retained and used by the 35 organization. HB 1301 5
36 4. All fees charged shall not exceed those in this section. The fees imposed by this 37 section shall be collected by all permanent offices and all full-time or temporary offices 38 maintained by the department of revenue. 39 5. Any person acting as agent of the department of revenue for the sale and issuance 40 of registrations, licenses, and other documents related to motor vehicles shall have an 41 insurable interest in all license plates, licenses, tabs, forms and other documents held on 42 behalf of the department. 43 6. The fees authorized by this section shall not be collected by motor vehicle dealers 44 acting as agents of the department of revenue under section 32.095 or those motor vehicle 45 dealers authorized to collect and remit sales tax under subsection 10 of section 144.070. 46 7. Notwithstanding any other provision of law to the contrary, the state auditor may 47 audit all records maintained and established by the fee office in the same manner as the 48 auditor may audit any agency of the state, and the department shall ensure that this audit 49 requirement is a necessary condition for the award of all fee office contracts. No confidential 50 records shall be divulged in such a way to reveal personally identifiable information. 51 8. The fees described in subsection 1 of this section shall not be collected from 52 any person who qualifies as a homeless child or homeless youth, as defined in subsection 53 1 of section 167.020, or as an unaccompanied youth as defined in 42 U.S.C. Section 54 11434a(6). Such person's status as a homeless child or youth or unaccompanied youth 55 shall be verified by a letter signed by one of the following persons: 56 (1) A director or designee of a governmental or nonprofit agency that receives 57 public or private funding to provide services to homeless persons; 58 (2) A local education agency liaison for homeless children and youth designated 59 under 42 U.S.C. Section 11432(g)(1)(J)(ii), or a school social worker or counselor; or 60 (3) A licensed attorney representing the minor in any legal matter. 334.950. 1. As used in this section, the following terms shall mean: 2 (1) "Child abuse medical resource centers", medical institutions affiliated with 3 accredited children's hospitals or recognized institutions of higher education with accredited 4 medical school programs that provide training, support, mentoring, and peer review to SAFE 5 CARE providers in Missouri; 6 (2) "SAFE CARE provider", a physician, advanced practice nurse, or physician's 7 assistant licensed in this state who provides medical diagnosis and treatment to children 8 suspected of being victims of abuse and who receives: 9 (a) Missouri-based initial intensive training regarding child maltreatment from the 10 SAFE CARE network; 11 (b) Ongoing update training on child maltreatment from the SAFE CARE network; HB 1301 6
12 (c) Peer review and new provider mentoring regarding the forensic evaluation of 13 children suspected of being victims of abuse from the SAFE CARE network; 14 (3) "Sexual assault forensic examination child abuse resource education network" or 15 "SAFE CARE network", a network of SAFE CARE providers and child abuse medical 16 resource centers that collaborate to provide forensic evaluations, medical training, support, 17 mentoring, and peer review for SAFE CARE providers for the medical evaluation of child 18 abuse victims in this state to improve outcomes for children who are victims of or at risk for 19 child maltreatment by enhancing the skills and role of the medical provider in a 20 multidisciplinary context. 21 2. Child abuse medical resource centers may collaborate directly or through the use of 22 technology with SAFE CARE providers to promote improved services to children who are 23 suspected victims of abuse that will need to have a forensic medical evaluation conducted by 24 providing specialized training for forensic medical evaluations for children conducted in a 25 hospital, child advocacy center, or by a private health care professional without the need for a 26 collaborative agreement between the child abuse medical resource center and a SAFE CARE 27 provider. 28 3. SAFE CARE providers who are a part of the SAFE CARE network in Missouri 29 may collaborate directly or through the use of technology with other SAFE CARE providers 30 and child abuse medical resource centers to promote improved services to children who are 31 suspected victims of abuse that will need to have a forensic medical evaluation conducted by 32 providing specialized training for forensic medical evaluations for children conducted in a 33 hospital, child advocacy center, or by a private health care professional without the need for a 34 collaborative agreement between the child abuse medical resource center and a SAFE CARE 35 provider. 36 4. The SAFE CARE network shall develop recommendations concerning medically 37 based screening processes and forensic evidence collection for children who may be in need 38 of an emergency examination following an alleged sexual assault. Such recommendations 39 shall be provided to the SAFE CARE providers, child advocacy centers, hospitals and 40 licensed practitioners that provide emergency examinations for children suspected of being 41 victims of abuse. 42 5. The department of public safety shall establish rules and make payments to SAFE 43 CARE providers, out of appropriations made for that purpose, who provide forensic 44 examinations of persons under eighteen years of age who are alleged victims of physical 45 abuse. 46 6. The department shall establish maximum reimbursement rates for charges 47 submitted under this section, which shall reflect the reasonable cost of providing the forensic 48 exam. HB 1301 7
49 7. The department shall only reimburse providers for forensic evaluations and case 50 reviews. The department shall not reimburse providers for medical procedures, facility fees, 51 supplies or laboratory/radiology tests. 52 8. In order for the department to provide reimbursement, the child shall be the subject 53 of a child abuse investigation or reported to the children's division as a result of the 54 examination. 55 9. A minor may consent to examination under this section. Such consent is not subject 56 to disaffirmance because of the individual's status as a minor, and the consent of a parent or 57 guardian of the minor is not required for such examination. 58 10. The requirements for collaborative practice arrangements for advanced 59 practice registered nurses under section 334.104 and physician assistants under section 60 334.735 shall be deemed satisfied by the peer review and mentoring relationship 61 described in this section for those advanced practice registered nurses and physician 62 assistants who only provide the services of a SAFE CARE provider under this section at 63 a regional child assessment center listed in section 210.001. 491.075. 1. A statement made by a