Modifies the Missouri Working Family Tax Credit

SB 13 modifies Missouri's Working Family Tax Credit to provide a state tax credit equal to 10% (potentially increasing to 20%) of the federal Earned Income Tax Credit (EITC) amount. It directly affects low-income Missouri workers who qualify for the federal EITC and file state income tax returns. The credit percentage increase to 20% depends on Missouri's net general revenue exceeding prior years by at least $150 million. The Department of Revenue must proactively notify eligible taxpayers who didn't claim the credit and report annual usage statistics, including income ranges of recipients. The credit cannot exceed tax liability and is not refundable or carry forward to future years.