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CCS/HCS/SB 994 - This act modifies provisions relating to taxation. TAX CREDITS This act repeals several expired tax credits, including: 1) Distressed Areas Land Assemblage Tax Credit (Section 99.1205); 2) Charcoal Producers Tax Credit (Section 135.313); 3) Missouri Certified Capital Company Law (Section 135.500 to 135.529); 4) Tax credit for relocating business to distressed communities (Section 135.535); 5) Tax credit for investing in the transportation development of distressed communities (Section 135.545 and 135.546); 6) Qualified Beef Tax Credit (Section 135.679); 7) Qualified Equity Investment Tax Credit (Section 135.680 and 135.682); 8) Grape and Wine Producers Tax Credit (Section 135.700); 9) Alternative Fuel Vehicle Refueling Property and Electric Vehicle Recharging Property Tax Credit (Section 135.710); 10) Small Business Guaranty Fees Tax Credit (Section 135.766); 11) Enhanced Enterprise Zones Program (Section 135.950 to 135.973); 12) Unmet Health, Hunger, and Hygiene Needs of Children in School Tax Credit (Section 135.1125); 13) Higher Education Scholarship Donation Program (Section 173.196); 14) Tax Credit for purchasing dry fire hydrants or providing water storage for dry fire hydrants (Section 320.093); 15) Contributions to Innovation Centers Tax Credit (Section 348.300 to 348.318); 16) Missouri New Enterprise Creation Act (Section 620.635 to 620.653); 17) Missouri Quality Jobs Act (Section 620.1875 to 620.1890); and the 18) Innovation Campus Tax Credit (Section 620.2600). The act also makes several corresponding technical corrections to other tax credits in current law. DONATED FOOD TAX CREDIT Current law authorizes a tax credit for donations of cash or food made to certain organizations, with such credit scheduled to sunset on December 31, 2026. This act extends the sunset date to December 31, 2032. (Section 135.647) MILITARY INCOME TAX DEDUCTION Current law authorizes an income tax deduction for income received for military service