Modifies provisions relating to benevolent tax credits

SECOND REGULAR SESSION
HOUSE BILL NO. 3101
103RD GENERAL ASSEMBL Y
INTRODUCED BY REPRESENT A TIVE PERKINS.
6734H.01I JOSEPH ENGLER, Chief Clerk
AN ACT
T o repeal sections 135.550, 135.600, 135.621, and 135.630, RSMo, and to enact in lieu
thereof four new sections relating to benevolent tax credits.
Be it enacted by the General Assembly of the state of Missouri, as follows:
Section A. Sections 135.550, 135.600, 135.621, and 135.630, RSMo, are repealed
2 and four new sections enacted in lieu thereof, to be known as sections 135.550, 135.600,
3 135.621, and 135.630, to read as follows:
135.550. 1. As used in this section, the following terms shall mean:
2 (1) "Contribution", a donation of cash, stock, bonds or other marketable securities, or
3 real property;
4 (2) "Rape crisis center", a community-based nonprofit rape crisis center , as defined in
5 section 455.003, located in this state and that provides the twenty-four -hour core services of
6 hospital advocacy and crisis hotline support to survivors of rape and sexual assault;
7 (3) "Rural ar ea", any county , census tract, or geographic area that is classified
8 as rural for purposes of the federal Rural Health T ransformation Pr ogram
9 administer ed by the Centers for Medicare & Medicaid Services (CMS), including any
10 ar ea determined to be rural under the applicable notice of funding opportunity ,
11 pr ogram guidance, or successor guidance issued pursuant to Section 71401 of Pub. L.
12 1 19-21, as amended, or any state-defined rural counties or rural-adjacent counties as
13 designated in the department of social services' application for the federal Rural Health
14 T ransformation Pr ogram;
15 (4) "Shelter for victims of domestic violence", a facility located in this state which
16 meets the definition of a shelter for victims of domestic violence pursuant to section 455.200
EXPLANA TION — 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.
17 and which meets the requirements of section 455.220, or a nonprofit or ganization established
18 and operating exclusively for the purpose of supporting a shelter for victims of domestic
19 violence operated by the state or one of its political subdivisions;
20 [ (4) ] (5) "State tax liability", in the case of a business taxpayer , any liability incurred
21 by such taxpayer pursuant to the provisions of chapter 143, chapter 147, chapter 148, and
22 chapter 153, exclusive of the provisions relating to the withholding of tax as provided for in
23 sections 143.191 to 143.265 and related provisions, and in the case of an individual taxpayer ,
24 any liability incurred by such taxpayer pursuant to the provisions of chapter 143;
25 [ (5) ] (6) "T axpayer", a person, firm, a partner in a firm, corporation or a shareholder
26 in an S corporation doing business in the state of Missouri and subject to the state income tax
27 imposed by the provisions of chapter 143, or a corporation subject to the annual corporation
28 franchise tax imposed by the provisions of chapter 147, including any charitable or ganization
29 which is exempt from federal income tax and whose Missouri unrelated business taxable
30 income, if any , would be subject to the state income tax imposed under chapter 143, or an
31 insurance company paying an annual tax on its gross premium receipts in this state, or other
32 financial institution paying taxes to the state of Missouri or any political subdivision of this
33 state pursuant to the provisions of chapter 148, or an express company which pays an annual
34 tax on its gross receipts in this state pursuant to chapter 153, or an individual subject to the
35 state income tax imposed by the provisions of chapter 143.
36 2. A taxpayer shall be allowed to claim a tax credit against the taxpayer's state tax
37 liability , in an amount equal to fifty percent of the amount such taxpayer contributed to a
38 shelter for victims of domestic violence or rape crisis center for all fiscal years ending on or
39 before June 30, 2022, and seventy percent of the amount such taxpayer contributed to a
40 shelter for victims of domestic violence or rape crisis center for all fiscal years beginning on
41 or after July 1, 2022. For all fiscal years beginning on or after July 1, 2026, a taxpayer
42 shall be allowed to claim a tax cr edit in an amount equal to one hundred per cent of the
43 amount such taxpayer contributed to a shelter for victims of domestic violence or rape
44 crisis center if such shelter for victims of domestic violence or rape crisis center is
45 located in a rural ar ea or serves a large number of res idents of a rural ar ea.
46 3. The amount of the tax credit claimed shall not exceed the amount of the taxpayer's
47 state tax liability for the taxable year that the credit is claimed, and such taxpayer shall not be
48 allowed to claim a tax credit in excess of [ fifty ] one hundred thousand dollars per taxable
49 year , with such amount annually adjusted to r eflect incr eases in the Consumer Price
50 Index for All Urban Consumers, as published by the Bureau of Labor Statistics .
51 However , any tax credit that cannot be claimed in the taxable year the contribution was made
52 may be carried over only to the next succeeding tax year . T ax credits issued pursuant to this
53 section shall not be assigned, transferred, or sold.
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54 4. Except for any excess credit which is carried over pursuant to subsection 3 of this
55 section, a taxpayer shall not be allowed to claim a tax credit unless the total amount of such
56 taxpayer's contribution or contributions to a shelter or shelters for victims of domestic
57 violence or rape crisis center in such taxpayer's taxable year has a value of at least one
58 hundred dollars.
59 5. The director of the department of social services shall determine, at least annually ,
60 which facilities in this state may be classified as shelters for victims of domestic violence and
61 rape crisis centers. The director of the department of social services may require of a facility
62 seeking to be classified as a shelter for victims of domestic violence or rape crisis center
63 whatever information is reasonably necessary to make such a determination. The director of
64 the department of social services shall classify a facility as a shelter for victims of domestic
65 violence or rape crisis center if such facility meets the definition set forth in subsection 1 of
66 this section.
67 6. The director of the department of social services shall establish a procedure by
68 which a taxpayer can determine if a facility has been classified as a shelter for victims of
69 domestic violence or rape crisis center , and by which such taxpayer can then contribute to
70 such shelter for victims of domestic violence or rape crisis center and claim a tax credit.
71 Shelters for victims of domestic violence and rape crisis centers shall be permitted to decline
72 a contribution from a taxpayer . The cumulative amount of tax credits which may be claimed
73 by all the taxpayers contributing to shelters for victims of domestic violence and rape crisis
74 centers in any one fiscal year shall not exceed two million dollars for all fiscal years ending
75 on or before June 30, 2022. For all fiscal years beginning on or after July 1, 2022, there shall
76 be no limit imposed on the cumulative amount of tax credits that may be claimed by all
77 taxpayers contributing to shelters for victims of domestic violence and rape crisis centers
78 under the provisions of this section.
79 7. For all fiscal years ending on or before June 30, 2022, the director of the
80 department of social services shall establish a procedure by which, from the beginning of the
81 fiscal year until some point in time later in the fiscal year to be determined by the director of
82 the department of social services, the cumulative amount of tax credits are equally
83 apportioned among all facilities classified as shelters for victims of domestic violence and
84 rape crisis centers. If a shelter for victims of domestic violence or rape crisis center fails to
85 use all, or some percentage to be determined by the director of the department of social
86 services, of its apportioned tax credits during this predetermined period of time, the director
87 of the department of social services may reapportion these unused tax credits to those shelters
88 for victims of domestic violence and rape crisis centers that have used all, or some percentage
89 to be determined by the director of the department of social services, of their apportioned tax
90 credits during this predetermined period of time. The director of the department of social
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91 services may establish more than one period of time and reapportion more than once during
92 each fiscal year . T o the maximum extent possible, the director of the department of social
93 services shall establish the procedure described in this subsection in such a manner as to
94 ensure that taxpayers can claim all the tax credits possible up to the cumulative amount of tax
95 credits available for the fiscal year .
96 8. This section shall become ef fective January 1, 2000, and shall apply to all tax years
97 after December 31, 1999.
135.600. 1. As used in this section, the following terms shall mean:
2 (1) "Contribution", a donation of cash, stock, bonds or other marketable securities, or
3 real property;
4 (2) "Maternity home", a residential facility located in this state:
5 (a) Established for the purpose of providing housing and assistance to pregnant
6 women who are carrying their pregnancies to term;
7 (b) That does not perform, induce, or refer for abortions and that does not hold itself
8 out as performing, inducing, or referring for abortions;
9 (c) That provides services at no cost to clients; and
10 (d) That is exempt from income taxation under the United States Internal Revenue
11 Code;
12 (3) "Rural ar ea", any county , census tract, or geographic area that is classified
13 as rural for purposes of the federal Rural Health T ransformation Pr ogram
1 4 administer ed by the Centers for Medicare & Medicaid Services (CMS), including any
15 ar ea determined to be rural under the applicable notice of funding opportunity ,
16 pr ogram guidance, or successor guidance issued pursuant to Section 71401 of Pub. L.
17 1 19-21, as amended, or any state-defined rural counties or rural-adjacent counties as
18 designated in the department of social services' application for the federal Rural Health
19 T ransformation Pr ogram;
20 (4) "State tax liability", in the case of a business taxpayer , any liability incurred by
21 such taxpayer pursuant to the provisions of chapter 143, chapter 147, chapter 148, and chapter
22 153, exclusive of the provisions relating to the withholding of tax as provided for in sections
23 143.191 to 143.265, and related provisions, and in the case of an individual taxpayer , any
24 liability incurred by such taxpayer pursuant to the provisions of chapter 143;
25 [ (4) ] (5) "T axpayer", a person, firm, a partner in a firm, corporation or a shareholder
26 in an S corporation doing business in the state of Missouri and subject to the state income tax
27 imposed by the provisions of chapter 143, including any org anization which is exempt from
28 federal income tax and whose Missouri unrelated business taxable income, if any , would be
29 subject to the state income tax imposed under chapter 143, or a corporation subject to the
30 annual corporation franchise tax imposed by the provisions of chapter 147, or an insurance
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31 company paying an annual tax on its gross premium receipts in this state, or other financial
32 institution paying taxes to the state of Missouri or any political subdivision of this state
33 pursuant to the provisions of chapter 148, or an express company which pays an annual tax on
34 its gross receipts in this state pursuant to chapter 153, or an individual subject to the state
35 income tax imposed by the provisions of chapter 143.
36 2. A taxpayer shall be allowed to claim a tax credit against the taxpayer's state tax
37 liability , in an amount equal to fifty percent of the amount such taxpayer contributed to a
38 maternity home for all fiscal years ending on or before June 30, 2022, and seventy percent of
39 the amount such taxpayer contributed to a maternity home for all fiscal years beginning on or
40 after July 1, 2022. For all fiscal years beginning on or after July 1, 2026, a taxpayer shall
41 be allowed to claim a tax cred it in an amount equal to one hundred percen t of the
42 amount such taxpayer contributed to a maternity home if such maternity home is
43 located in a rural ar ea or serves a large number of res idents of a rural ar ea.
44 3. The amount of the tax credit claimed shall not exceed the amount of the taxpayer's
45 state tax liability for the tax year that the credit is claimed, and such taxpayer shall not be
46 allowed to claim a tax credit in excess of one hundred thousand dollars per tax year , with
47 such amount annually adjusted to ref lect increa ses in the Consumer Price Index for All
48 Urban Consumers, as published by the Bur eau of Labor Statistics . However , any tax
49 credit that cannot be claimed in the tax year the contribution was made may be carried over
50 only to the next succeeding tax year . No tax credit issued under this section shall be assigned,
51 transferred, or sold.
52 4. Except for any excess credit which is carried over pursuant to subsection 3 of this
53 section, a taxpayer shall not be allowed to claim a tax credit unless the total amount of such
54 taxpayer's contribution or contributions to a maternity home or homes in such taxpayer's tax
55 year has a value of at least one hundred dollars.
56 5. The director of the department of social services shall determine, at least annually ,
57 which facilities in this state may be classified as maternity homes. The director of the
58 department of social services may require of a facility seeking to be classified as a maternity
59 home whatever information is reasonably necessary to make such a determination. The
60 director of the department of social services shall classify a facility as a maternity home if
61 such facility meets the definition set forth in subsection 1 of this section.
62 6. The director of the department of social services shall establish a procedure by
63 which a taxpayer can determine if a facility has been classified as a maternity home, and by
64 which such taxpayer can then contribute to such maternity home and claim a tax credit.
65 Maternity homes shall be permitted to decline a contribution from a taxpayer . The
66 cumulative amount of tax credits which may be claimed by all the taxpayers contributing to
67 maternity homes in any one fiscal year shall not exceed two million dollars for all fiscal years
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68 ending on or before June 30, 2014, and two million five hundred thousand dollars for all
69 fiscal years beginning on or after July 1, 2014, and ending on or before June 30, 2019, and
70 three million five hundred thousand dollars for all fiscal years beginning on or after July 1,
71 2019, and ending on or before June 30, 2022. For all fiscal years beginning on or after July 1,
72 2022, there shall be no limit imposed on the cumulative amount of tax credits that may be
73 claimed by all taxpayers contributing to maternity homes under the provisions of this section.
74 T ax credits shall be issued in the order contributions are received. If the amount of tax credits
75 redeemed in a fiscal year is less than the cumulative amount authorized under this subsection,
76 the dif ference shall be carried over to a subsequent fiscal year or years and shall be added to
77 the cumulative amount of tax credits that may be authorized in that fiscal year or years.
78 7. For all fiscal years ending on or before June 30, 2022, the director of the
79 department of social services shall establish a procedure by which, from the beginning of the
80 fiscal year until some point in time later in the fiscal year to be determined by the director of
81 the department of social services, the cumulative amount of tax credits are equally
82 apportioned among all facilities classified as maternity homes. If a maternity home fails to
83 use all, or some percentage to be determined by the director of the department of social
84 services, of its apportioned tax credits during this predetermined period of time, the director
85 of the department of social services may reapportion these unused tax credits to those
86 maternity homes that have used all, or some percentage to be determined by the director of
87 the department of social services, of their apportioned tax credits during this predetermined
88 period of time. The director of the department of social services may establish more than one
89 period of time and reapportion more than once during each fiscal year . T o the maximum
90 extent possible, the director of the department of social services shall establish the procedure
91 described in this subsection in such a manner as to ensure that taxpayers can claim all the tax
92 credits possible up to the cumulative amount of tax credits available for the fiscal year .
93 8. This section shall become ef fective January 1, 2000, and shall apply to all tax years
94 after December 31, 1999.
135.621. 1. As used in this section, the following terms mean:
2 (1) "Contribution", a donation of cash, stock, bonds, other marketable securities, or
3 real property;
4 (2) "Department", the department of social services;
5 (3) "Diaper bank", a national diaper bank or a nonprofit entity located in this state
6 established and operating primarily for the purpose of collecting or purchasing disposable
7 diapers or other hygiene products for infants, children, or incontinent adults and that regularly
8 distributes such diapers or other hygiene products through two or more schools, health care
9 facilities, governmental agencies, or other nonprofit entities for eventual distribution to
10 individuals free of char ge;
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11 (4) "National diaper bank", a nonprofit entity located in this state that meets the
12 following criteria:
13 (a) Collects, purchases, warehouses, and manages a community inventory of
14 disposable diapers or other hygiene products for infants, children, or incontinent adults;
15 (b) Regularly distributes a consistent and reliable supply of such diapers or other
16 hygiene products through two or more schools, health care facilities, governmental agencies,
17 or other nonprofit entities for eventual distribution to individuals free of char ge, with the
18 intention of reducing diaper need; and
19 (c) Is a member of a national network or ganization serving all fifty states through
20 which certification demonstrates nonprofit best practices, data-driven program design, and
21 equitable distribution focused on best serving infants, children, and incontinent adults;
22 (5) "Rural ar ea", any county , census tract, or geographic area that is classified
23 as rural for purposes of the federal Rural Health T ransformation Pr ogram
2 4 administer ed by the Centers for Medicare & Medicaid Services (CMS), including any
25 ar ea determined to be rural under the applicable notice of funding opportunity ,
26 pr ogram guidance, or successor guidance issued pursuant to Section 71401 of Pub. L.
27 1 19-21, as amended, or any state-defined rural counties or rural-adjacent counties as
28 designated in the department of social services' application for the federal Rural Health
29 T ransformation Pr ogram;
30 (6) "T ax credit", a credit against the tax otherwise due under chapter 143, excluding
31 withholding tax imposed under sections 143.191 to 143.265, or otherwise due under chapter
32 148 or 153;
33 [ (6) ] (7) "T axpayer", a person, firm, partner in a firm, corporation, or shareholder in
34 an S corporation doing business in the state of Missouri and subject to the state income tax
35 imposed under chapter 143; an insurance company paying an annual tax on its gross premium
36 receipts in this state; any other financial institution paying taxes to the state of Missouri or
37 any political subdivision of this state under chapter 148; an express company that pays an
38 annual tax on its gross receipts in this state under chapter 153; an individual subject to the
39 state income tax under chapter 143; or any charitable or ganization that is exempt from federal
40 income tax and whose Missouri unrelated business taxable income, if any , would be subject to
41 the state income tax imposed under chapter 143.
42 2. For all fiscal years beginning on or after July 1, 2019, and ending on or before
43 June 30, 2026, a taxpayer shall be allowed to claim a tax credit against the taxpayer's state tax
44 liability in an amount equal to fifty percent of the amount of such taxpayer's contributions to a
45 diaper bank. For all fiscal years beginning on or after July 1, 2026, a taxpayer shall be
46 allowed to claim a tax credit in an amount equal to seventy per cent of the amount of
47 such taxpayer's contributions to a diaper bank, or one hundred percen t of the amount
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48 such taxpayer contributed to a diaper bank if such diaper bank is located in a rural ar ea
49 or serves a large number of r esidents of a rural area.
50 3. The amount of the tax credit claimed shall not exceed the amount of the taxpayer's
51 state tax liability for the tax year for which the credit is claimed, and such taxpayer shall not
52 be allowed to claim a tax credit in excess of [ fifty ] one hundr ed thousand dollars per tax
53 year , with such amount annually adjusted to r eflect incr eases in the Consumer Price
54 Index for All Urban Consumers, as published by the Bureau of Labor Statistics .
55 However , any tax credit that cannot be claimed in the tax year the contribution was made may
56 be carried over only to the next subsequent tax year . No tax credit issued under this section
57 shall be assigned, transferred, or sold.
58 4. Except for any excess credit that is carried over under subsection 3 of this section,
59 no taxpayer shall be allowed to claim a tax credit unless the taxpayer contributes at least one
60 hundred dollars to one or more diaper banks during the tax year for which the credit is
61 claimed.
62 5. The department shall determine, at least annually , which entities in this state
63 qualify as diaper banks. The department may require of an entity seeking to be classified as a
64 diaper bank any information which is reasonably necessary to make such a determination.
65 The department shall classify an entity as a diaper bank if such entity satisfies the definition
66 under subsection 1 of this section.
67 6. The department shall establish a procedure by which a taxpayer can determine if an
68 entity has been classified as a diaper bank.
69 7. Diaper banks may decline a contribution from a taxpayer .
70 8. The cumulative amount of tax credits that may be claimed by all the taxpayers
71 contributing to diaper banks in any one fiscal year shall not exceed five hundred thousand
72 dollars for all fiscal years ending on or befor e June 30, 2026. For all fiscal years
73 beginning on or after July 1, 2026, ther e shall be no limit imposed on the cumulative
74 amount of tax cred its that may be claimed by all taxpayers contributing to diaper banks
75 under the provi sions of this section . T ax credits shall be issued in the order contributions
76 are received. If the amount of tax credits redeemed in a tax year is less than five hundred
77 thousand dollars, the dif ference shall be added to the cumulative limit created under this
78 subsection for the next fiscal year and carried over to subsequent fiscal years until claimed.
79 9. The department shall establish a procedure by which, from the beginning of the
80 fiscal year until some point in time later in the fiscal year to be determined by the department,
81 the cumulative amount of tax credits are equally apportioned among all entities classified as
82 diaper banks. If a diaper bank fails to use all, or some percentage to be determined by the
83 department, of its apportioned tax credits during this predetermined period of time, the
84 department may reapportion such unused tax credits to diaper banks that have used all, or
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85 some percentage to be determined by the department, of their apportioned tax credits during
86 this predetermined period of time. The department may establish multiple periods each fiscal
87 year and reapportion accordingly . T o the maximum extent possible, the department shall
88 establish the procedure described under this subsection in such a manner as to ensure that
89 taxpayers can claim as many of the tax credits as possible, up to the cumulative limit created
90 under subsection 8 of this section.
91 10. Each diaper bank shall provide information to the department concerning the
92 identity of each taxpayer making a contribution and the amount of the contribution. The
93 department shall provide the information to the department of revenue. The department shall
94 be subject to the confidentiality and penalty provisions of section 32.057 relating to the
95 disclosure of tax information.
96 1 1. [Under section 23.253 of the Missouri sunset act:
97 (1) The provisions of the program authorized under this section shall automatically
98 sunset on December thirty-first six years after August 28, 2025, unless reauthorized by an act
99 of the general assembly;
100 (2) If such program is reauthorized, the program authorized under this section shall
101 automatically sunset on December thirty-first six years after the ef fective date of the
102 reauthorization of this section;
103 (3) This section shall terminate on September first of the calendar year immediately
104 following the calendar year in which the program authorized under this section is sunset; and
105 (4) The provisions of this subsection shall not be construed to limit or in any way
106 impair the department's ability to issue tax credits authorized on or before the date the
107 program authorized under this section expires or a taxpayer's ability to redeem such tax
108 credits.] The pr ovisions of section 23.253 shall not apply to this section.
135.630. 1. As used in this section, the following terms mean:
2 (1) "Contribution", a donation of cash, stock, bonds, or other marketable securities, or
3 real property;
4 (2) "Director", the director of the department of social services;
5 (3) "Pregnancy resource center", a nonresidential facility located in this state:
6 (a) Established and operating primarily to provide assistance to women and families
7 with crisis pregnancies or unplanned pregnancies by of fering pregnancy testing, counseling,
8 emotional and material support, and other similar services or by of fering services as described
9 under subsection 2 of section 188.325, to encourage and assist such women and families in
10 carrying their pregnancies to term; and
11 (b) Where childbirths are not performed; and
12 (c) Which does not perform, induce, or refer for abortions and which does not hold
13 itself out as performing, inducing, or referring for abortions; and
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14 (d) Which provides direct client services at the facility , as opposed to merely
15 providing counseling or referral services by telephone; and
16 (e) Which provides its services at no cost to its clients; and
17 (f) When providing medical services, such medical services must be performed in
18 accordance with Missouri statute; and
19 (g) Which is exempt from income taxation pursuant to the Internal Revenue Code of
20 1986, as amended;
21 (4) "Rural ar ea", any county , census tract, or geographic area that is classified
22 as rural for purposes of the federal Rural Health T ransformation Pr ogram
2 3 administer ed by the Centers for Medicare & Medicaid Services (CMS), including any
24 ar ea determined to be rural under the applicable notice of funding opportunity ,
25 pr ogram guidance, or successor guidance issued pursuant to Section 71401 of Pub. L.
26 1 19-21, as amended, or any state-defined rural counties or rural-adjacent counties as
27 designated in the department of social services' application for the federal Rural Health
28 T ransformation Pr ogram;
29 (5) "State tax liability", in the case of a business taxpayer , any liability incurred by
30 such taxpayer pursuant to the provisions of chapters 143, 147, 148, and 153, excluding
31 sections 143.191 to 143.265 and related provisions, and in the case of an individual taxpayer ,
32 any liability incurred by such taxpayer pursuant to the provisions of chapter 143, excluding
33 sections 143.191 to 143.265 and related provisions;
34 [ (5) ] (6) "T axpayer", a person, firm, a partner in a firm, corporation, or a shareholder
35 in an S corporation doing business in the state of Missouri and subject to the state income tax
36 imposed by the provisions of chapter 143, or a corporation subject to the annual corporation
37 franchise tax imposed by the provisions of chapter 147, or an insurance company paying an
38 annual tax on its gross premium receipts in this state, or other financial institution paying
39 taxes to the state of Missouri or any political subdivision of this state pursuant to the
40 provisions of chapter 148, or an express company which pays an annual tax on its gross
41 receipts in this state pursuant to chapter 153, or an individual subject to the state income tax
42 imposed by the provisions of chapter 143, or any charitable or ganization which is exempt
43 from federal income tax and whose Missouri unrelated business taxable income, if any , would
44 be subject to the state income tax imposed under chapter 143.
45 2. (1) Beginning on March 29, 2013, any contribution to a pregnancy resource center
46 made on or after January 1, 2013, shall be eligible for tax credits as provided by this section.
47 (2) For all tax years beginning on or after January 1, 2007, and ending on or before
48 December 31, 2020, a taxpayer shall be allowed to claim a tax credit against the taxpayer's
49 state tax liability in an amount equal to fifty percent of the amount such taxpayer contributed
50 to a pregnancy resource center . For all tax years beginning on or after January 1, 2021, a
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51 taxpayer shall be allowed to claim a tax credit against the taxpayer's state tax liability in an
52 amount equal to seventy percent of the amount such taxpayer contributed to a pregnancy
53 resource center . For all fiscal years beginning on or after July 1, 2026, a taxpayer shall be
54 allowed to claim a tax cr edit in an amount equal to one hundred per cent of the amount
55 such taxpayer contributed to a pr egnancy res ource center if such pre gnancy r esource
56 center is located in a rural area or serves a large number of res idents of a rural ar ea.
57 3. The amount of the tax credit claimed shall not exceed the amount of the taxpayer's
58 state tax liability for the tax year for which the credit is claimed, and such taxpayer shall not
59 be allowed to claim a tax credit in excess of [ fifty ] one hundr ed thousand dollars per tax
60 year , with such amount annually adjusted to r eflect incr eases in the Consumer Price
61 Index for All Urban Consumers, as published by the Bureau of Labor Statistics .
62 However , any tax credit that cannot be claimed in the tax year the contribution was made may
63 be carried over only to the next succeeding tax year . No tax credit issued under this section
64 shall be assigned, transferred, or sold.
65 4. Except for any excess credit which is carried over pursuant to subsection 3 of this
66 section, a taxpayer shall not be allowed to claim a tax credit unless the total amount of such
67 taxpayer's contribution or contributions to a pregnancy resource center or centers in such
68 taxpayer's tax year has a value of at least one hundred dollars.
69 5. The director shall determine, at least annually , which facilities in this state may be
70 classified as pregnancy resource centers. The director may require of a facility seeking to be
71 classified as a pregnancy resource center whatever information which is reasonably necessary
72 to make such a determination. The director shall classify a facility as a pregnancy resource
73 center if such facility meets the definition set forth in subsection 1 of this section.
74 6. The director shall establish a procedure by which a taxpayer can determine if a
75 facility has been classified as a pregnancy resource center . Pregnancy resource centers shall
76 be permitted to decline a contribution from a taxpayer . The cumulative amount of tax credits
77 which may be claimed by all the taxpayers contributing to pregnancy resource centers in any
78 one fiscal year shall not exceed two million dollars for all fiscal years ending on or before
79 June 30, 2014, and two million five hundred thousand dollars for all fiscal years beginning on
80 or after July 1, 2014, and ending on or before June 30, 2019, and three million five hundred
81 thousand dollars for all fiscal years beginning on or after July 1, 2019, and ending on or
82 before June 30, 2021. For all fiscal years beginning on or after July 1, 2021, there shall be no
83 limit imposed on the cumulative amount of tax credits that may be claimed by all taxpayers
84 contributing to pregnancy resource centers under the provisions of this section. T ax credits
85 shall be issued in the order contributions are received. If the amount of tax credits redeemed
86 in a fiscal year is less than the cumulative amount authorized under this subsection, the
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87 dif ference shall be carried over to a subsequent fiscal year or years and shall be added to the
88 cumulative amount of tax credits that may be authorized in that fiscal year or years.
89 7. For all fiscal years ending on or before June 30, 2021, the director shall establish a
90 procedure by which, from the beginning of the fiscal year until some point in time later in the
91 fiscal year to be determined by the director , the cumulative amount of tax credits are equally
92 apportioned among all facilities classified as pregnancy resource centers. If a pregnancy
93 resource center fails to use all, or some percentage to be determined by the director , of its
94 apportioned tax credits during this predetermined period of time, the director may reapportion
95 these unused tax credits to those pregnancy resource centers that have used all, or some
96 percentage to be determined by the director , of their apportioned tax credits during this
97 predetermined period of time. The director may establish more than one period of time and
98 reapportion more than once during each fiscal year . T o the maximum extent possible, the
99 director shall establish the procedure described in this subsection in such a manner as to
100 ensure that taxpayers can claim all the tax credits possible up to the cumulative amount of tax
101 credits available for the fiscal year .
102 8. Each pregnancy resource center shall provide information to the director
103 concerning the identity of each taxpayer making a contribution to the pregnancy resource
104 center who is claiming a tax credit pursuant to this section and the amount of the contribution.
105 The director shall provide the information to the director of revenue. The director shall be
106 subject to the confidentiality and penalty provisions of section 32.057 relating to the
107 disclosure of tax information.
108 9. The provisions of section 23.253 shall not apply to this section.
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