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6582S.04C
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SENATE COMMITTEE SUBSTITUTE
FOR
SENATE BILL NO. 1547
AN ACT
To repeal sections 135.550, 135.600, 135.621,
135.630, and 135.647, RSMo, and to enact in lieu
thereof six 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, 135.630,
and 135.647, RSMo, are repealed and six new sections enacted in
lieu thereof, to be known as sections 135.342, 135.550, 135.600,
135.621, 135.630, and 135.647, to read as follows:
135.342. 1. For the purposes of this section, the
following terms shall mean:
(1) "Department", the Missouri department of revenue;
(2) "Stillbirth", a birth for which a certificate of
birth resulting in stillbirth has been issued pursuant to
section 193.165;
(3) "Tax credit", a credit against the tax otherwise
due under chapter 143, excluding withholding tax imposed
under sections 143.191 to 143.265.
2. For all tax years beginning on or after January 1,
2027, a taxpayer shall be allowed to claim a tax credit in
the amount of two thousand two hundred dollars for each
stillbirth, provided that the tax credit shall be claimed
only during the tax year in which the stillbirth occurred,
and further provided that the child otherwise would have
been a dependent of the taxpayer, as defined in 26 U.S.C.
Section 152.
3. A tax credit authorized by this section shall be
claimed by a taxpayer at the time such taxpayer files a
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return. Any amount of the tax credit which exceeds the tax
due shall be considered an overpayment and shall be refunded
to the taxpayer. Tax credits authorized by this section
shall not be transferable.
4. Notwithstanding any provision of this section or
chapter 143 to the contrary, a taxpayer shall not claim a
tax credit pursuant to this section and an exemption
pursuant to subsection 3 of section 143.161 for the same
stillbirth.
5. The department shall promulgate any rules necessary
to implement the provisions of this section. Any rule or
portion of a rule, as that term is defined in section
536.010, that is created under the authority delegated in
this section shall become effective only if it complies with
and is subject to all of the provisions of chapter 536 and,
if applicable, section 536.028. This section and chapter
536 are nonseverable and if any of the powers vested with
the general assembly pursuant to chapter 536 to review, to
delay the effective date, or to disapprove and annul a rule
are subsequently held unconstitutional, then the grant of
rulemaking authority and any rule proposed or adopted after
August 28, 2026, shall be invalid and void.
135.550. 1. As used in this section, the following
terms shall mean:
(1) "Contribution", a donation of cash, stock, bonds
or other marketable securities, or real property;
(2) "Rape crisis center", a community-based nonprofit
rape crisis center, as defined in section 455.003, located
in this state and that provides the twenty-four-hour core
services of hospital advocacy and crisis hotline support to
survivors of rape and sexual assault;
(3) "Rural area", any county, census tract, or
geographic area that is classified as rural for purposes of
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the federal Rural Health Transformation Program administered
by the Centers for Medicare & Medicaid Services (CMS),
including any area determined to be rural under the
applicable notice of funding opportunity, program guidance,
or successor guidance issued pursuant to Section 71401 of
Pub. L. 119-21, as amended, or any state-defined rural
counties or rural-adjacent counties as designated in the
department of social services' application for the federal
Rural Health Transformation Program;
(4) "Shelter for victims of domestic violence", a
facility located in this state which meets the definition of
a shelter for victims of domestic violence pursuant to
section 455.200 and which meets the requirements of section
455.220, or a nonprofit organization established and
operating exclusively for the purpose of supporting a
shelter for victims of domestic violence operated by the
state or one of its political subdivisions;
[(4)] (5) "State tax liability", in the case of a
business taxpayer, any liability incurred by such taxpayer
pursuant to the provisions of chapter 143, chapter 147,
chapter 148, and chapter 153, exclusive of the provisions
relating to the withholding of tax as provided for in
sections 143.191 to 143.265 and related provisions, and in
the case of an individual taxpayer, any liability incurred
by such taxpayer pursuant to the provisions of chapter 143;
[(5)] (6) "Taxpayer", a person, firm, a partner in a
firm, corporation or a shareholder in an S corporation doing
business in the state of Missouri and subject to the state
income tax imposed by the provisions of chapter 143, or a
corporation subject to the annual corporation franchise tax
imposed by the provisions of chapter 147, including any
charitable organization which is exempt from federal income
tax and whose Missouri unrelated business taxable income, if
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any, would be subject to the state income tax imposed under
chapter 143, or an insurance company paying an annual tax on
its gross premium receipts in this state, or other financial
institution paying taxes to the state of Missouri or any
political subdivision of this state pursuant to the
provisions of chapter 148, or an express company which pays
an annual tax on its gross receipts in this state pursuant
to chapter 153, or an individual subject to the state income
tax imposed by the provisions of chapter 143.
2. A taxpayer shall be allowed to claim a tax credit
against the taxpayer's state tax liability, in an amount
equal to fifty percent of the amount such taxpayer
contributed to a shelter for victims of domestic violence or
rape crisis center for all fiscal years ending on or before
June 30, 2022, and seventy percent of the amount such
taxpayer contributed to a shelter for victims of domestic
violence or rape crisis center for all fiscal years
beginning on or after July 1, 2022. For all fiscal years
beginning on or after July 1, 2026, a taxpayer shall be
allowed to claim a tax credit in an amount equal to one
hundred percent of the amount such taxpayer contributed to a
shelter for victims of domestic violence or rape crisis
center if such shelter for victims of domestic violence or
rape crisis center is located in a rural area or serves a
large number of residents of a rural area.
3. The amount of the tax credit claimed shall not
exceed the amount of the taxpayer's state tax liability for
the taxable year that the credit is claimed, and such
taxpayer shall not be allowed to claim a tax credit in
excess of [fifty] one hundred thousand dollars per taxable
year, with such amount annually adjusted to reflect
increases in the Consumer Price Index for All Urban
Consumers, as published by the Bureau of Labor Statistics.
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However, any tax credit that cannot be claimed in the
taxable year the contribution was made may be carried over
only to the next succeeding tax year. Tax credits issued
pursuant to this section shall not be assigned, transferred,
or sold.
4. Except for any excess credit which is carried over
pursuant to subsection 3 of this section, a taxpayer shall
not be allowed to claim a tax credit unless the total amount
of such taxpayer's contribution or contributions to a
shelter or shelters for victims of domestic violence or rape
crisis center in such taxpayer's taxable year has a value of
at least one hundred dollars.
5. The director of the department of social services
shall determine, at least annually, which facilities in this
state may be classified as shelters for victims of domestic
violence and rape crisis centers. The director of the
department of social services may require of a facility
seeking to be classified as a shelter for victims of
domestic violence or rape crisis center whatever information
is reasonably necessary to make such a determination. The
director of the department of social services shall classify
a facility as a shelter for victims of domestic violence or
rape crisis center if such facility meets the definition set
forth in subsection 1 of this section.
6. The director of the department of social services
shall establish a procedure by which a taxpayer can
determine if a facility has been classified as a shelter for
victims of domestic violence or rape crisis center, and by
which such taxpayer can then contribute to such shelter for
victims of domestic violence or rape crisis center and claim
a tax credit. Shelters for victims of domestic violence and
rape crisis centers shall be permitted to decline a
contribution from a taxpayer. The cumulative amount of tax
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credits which may be claimed by all the taxpayers
contributing to shelters for victims of domestic violence
and rape crisis centers in any one fiscal year shall not
exceed two million dollars for all fiscal years ending on or
before June 30, 2022. For all fiscal years beginning on or
after July 1, 2022, there shall be no limit imposed on the
cumulative amount of tax credits that may be claimed by all
taxpayers contributing to shelters for victims of domestic
violence and rape crisis centers under the provisions of
this section.
7. For all fiscal years ending on or before June 30,
2022, the director of the department of social services
shall establish a procedure by which, from the beginning of
the fiscal year until some point in time later in the fiscal
year to be determined by the director of the department of
social services, the cumulative amount of tax credits are
equally apportioned among all facilities classified as
shelters for victims of domestic violence and rape crisis
centers. If a shelter for victims of domestic violence or
rape crisis center fails to use all, or some percentage to
be determined by the director of the department of social
services, of its apportioned tax credits during this
predetermined period of time, the director of the department
of social services may reapportion these unused tax credits
to those shelters for victims of domestic violence and rape
crisis centers that have used all, or some percentage to be
determined by the director of the department of social
services, of their apportioned tax credits during this
predetermined period of time. The director of the
department of social services may establish more than one
period of time and reapportion more than once during each
fiscal year. To the maximum extent possible, the director
of the department of social services shall establish the
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procedure described in this subsection in such a manner as
to ensure that taxpayers can claim all the tax credits
possible up to the cumulative amount of tax credits
available for the fiscal year.
8. This section shall become effective January 1,
2000, and shall apply to all tax years after December 31,
1999.
135.600. 1. As used in this section, the following
terms shall mean:
(1) "Contribution", a donation of cash, stock, bonds
or other marketable securities, or real property;
(2) "Maternity home", a residential facility located
in this state:
(a) Established for the purpose of providing housing
and assistance to pregnant women who are carrying their
pregnancies to term;
(b) That does not perform, induce, or refer for
abortions and that does not hold itself out as performing,
inducing, or referring for abortions;
(c) That provides services at no cost to clients; and
(d) That is exempt from income taxation under the
United States Internal Revenue Code;
(3) "Rural area", any county, census tract, or
geographic area that is classified as rural for purposes of
the federal Rural Health Transformation Program administered
by the Centers for Medicare & Medicaid Services (CMS),
including any area determined to be rural under the
applicable notice of funding opportunity, program guidance,
or successor guidance issued pursuant to Section 71401 of
Pub. L. 119-21, as amended, or any state-defined rural
counties or rural-adjacent counties as designated in the
department of social services' application for the federal
Rural Health Transformation Program;
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(4) "State tax liability", in the case of a business
taxpayer, any liability incurred by such taxpayer pursuant
to the provisions of chapter 143, chapter 147, chapter 148,
and chapter 153, exclusive of the provisions relating to the
withholding of tax as provided for in sections 143.191 to
143.265, and related provisions, and in the case of an
individual taxpayer, any liability incurred by such taxpayer
pursuant to the provisions of chapter 143;
[(4)] (5) "Taxpayer", a person, firm, a partner in a
firm, corporation or a shareholder in an S corporation doing
business in the state of Missouri and subject to the state
income tax imposed by the provisions of chapter 143,
including any organization which is exempt from federal
income tax and whose Missouri unrelated business taxable
income, if any, would be subject to the state income tax
imposed under chapter 143, or a corporation subject to the
annual corporation franchise tax imposed by the provisions
of chapter 147, or an insurance company paying an annual tax
on its gross premium receipts in this state, or other
financial institution paying taxes to the state of Missouri
or any political subdivision of this state pursuant to the
provisions of chapter 148, or an express company which pays
an annual tax on its gross receipts in this state pursuant
to chapter 153, or an individual subject to the state income
tax imposed by the provisions of chapter 143.
2. A taxpayer shall be allowed to claim a tax credit
against the taxpayer's state tax liability, in an amount
equal to fifty percent of the amount such taxpayer
contributed to a maternity home for all fiscal years ending
on or before June 30, 2022, and seventy percent of the
amount such taxpayer contributed to a maternity home for all
fiscal years beginning on or after July 1, 2022. For all
fiscal years beginning on or after July 1, 2026, a taxpayer
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shall be allowed to claim a tax credit in an amount equal to
one hundred percent of the amount such taxpayer contributed
to a maternity home if such maternity home is located in a
rural area or serves a large number of residents of a rural
area.
3. The amount of the tax credit claimed shall not
exceed the amount of the taxpayer's state tax liability for
the tax year that the credit is claimed, and such taxpayer
shall not be allowed to claim a tax credit in excess of one
hundred thousand dollars per tax year, with such amount
annually adjusted to reflect increases in the Consumer Price
Index for All Urban Consumers, as published by the Bureau of
Labor Statistics. However, any tax credit that cannot be
claimed in the tax year the contribution was made may be
carried over only to the next succeeding tax year. No tax
credit issued under this section shall be assigned,
transferred, or sold.
4. Except for any excess credit which is carried over
pursuant to subsection 3 of this section, a taxpayer shall
not be allowed to claim a tax credit unless the total amount
of such taxpayer's contribution or contributions to a
maternity home or homes in such taxpayer's tax year has a
value of at least one hundred dollars.
5. The director of the department of social services
shall determine, at least annually, which facilities in this
state may be classified as maternity homes. The director of
the department of social services may require of a facility
seeking to be classified as a maternity home whatever
information is reasonably necessary to make such a
determination. The director of the department of social
services shall classify a facility as a maternity home if
such facility meets the definition set forth in subsection 1
of this section.
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6. The director of the department of social services
shall establish a procedure by which a taxpayer can
determine if a facility has been classified as a maternity
home, and by which such taxpayer can then contribute to such
maternity home and claim a tax credit. Maternity homes
shall be permitted to decline a contribution from a
taxpayer. The cumulative amount of tax credits which may be
claimed by all the taxpayers contributing to maternity homes
in any one fiscal year shall not exceed two million dollars
for all fiscal years ending on or before June 30, 2014, and
two million five hundred thousand dollars for all fiscal
years beginning on or after July 1, 2014, and ending on or
before June 30, 2019, and three million five hundred
thousand dollars for all fiscal years beginning on or after
July 1, 2019, and ending on or before June 30, 2022. For
all fiscal years beginning on or after July 1, 2022, there
shall be no limit imposed on the cumulative amount of tax
credits that may be claimed by all taxpayers contributing to
maternity homes under the provisions of this section. Tax
credits shall be issued in the order contributions are
received. If the amount of tax credits redeemed in a fiscal
year is less than the cumulative amount authorized under
this subsection, the difference shall be carried over to a
subsequent fiscal year or years and shall be added to the
cumulative amount of tax credits that may be authorized in
that fiscal year or years.
7. For all fiscal years ending on or before June 30,
2022, the director of the department of social services
shall establish a procedure by which, from the beginning of
the fiscal year until some point in time later in the fiscal
year to be determined by the director of the department of
social services, the cumulative amount of tax credits are
equally apportioned among all facilities classified as
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maternity homes. If a maternity home fails to use all, or
some percentage to be determined by the director of the
department of social services, of its apportioned tax
credits during this predetermined period of time, the
director of the department of social services may
reapportion these unused tax credits to those maternity
homes that have used all, or some percentage to be
determined by the director of the department of social
services, of their apportioned tax credits during this
predetermined period of time. The director of the
department of social services may establish more than one
period of time and reapportion more than once during each
fiscal year. To the maximum extent possible, the director
of the department of social services shall establish the
procedure described in this subsection in such a manner as
to ensure that taxpayers can claim all the tax credits
possible up to the cumulative amount of tax credits
available for the fiscal year.
8. This section shall become effective January 1,
2000, and shall apply to all tax years after December 31,
1999.
135.621. 1. As used in this section, the following
terms mean:
(1) "Contribution", a donation of cash, stock, bonds,
other marketable securities, or real property;
(2) "Department", the department of social services;
(3) "Diaper bank", a national diaper bank or a
nonprofit entity located in this state established and
operating primarily for the purpose of collecting or
purchasing disposable diapers or other hygiene products for
infants, children, or incontinent adults and that regularly
distributes such diapers or other hygiene products through
two or more schools, health care facilities, governmental
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agencies, or other nonprofit entities for eventual
distribution to individuals free of charge;
(4) "National diaper bank", a nonprofit entity located
in this state that meets the following criteria:
(a) Collects, purchases, warehouses, and manages a
community inventory of disposable diapers or other hygiene
products for infants, children, or incontinent adults;
(b) Regularly distributes a consistent and reliable
supply of such diapers or other hygiene products through two
or more schools, health care facilities, governmental
agencies, or other nonprofit entities for eventual
distribution to individuals free of charge, with the
intention of reducing diaper need; and
(c) Is a member of a national network organization
serving all fifty states through which certification
demonstrates nonprofit best practices, data-driven program
design, and equitable distribution focused on best serving
infants, children, and incontinent adults;
(5) "Rural area", any county, census tract, or
geographic area that is classified as rural for purposes of
the federal Rural Health Transformation Program administered
by the Centers for Medicare & Medicaid Services (CMS),
including any area determined to be rural under the
applicable notice of funding opportunity, program guidance,
or successor guidance issued pursuant to Section 71401 of
Pub. L. 119-21, as amended, or any state-defined rural
counties or rural-adjacent counties as designated in the
department of social services' application for the federal
Rural Health Transformation Program;
(6) "Tax credit", a credit against the tax otherwise
due under chapter 143, excluding withholding tax imposed
under sections 143.191 to 143.265, or otherwise due under
chapter 148 or 153;
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[(6)] (7) "Taxpayer", a person, firm, partner in a
firm, corporation, or shareholder in an S corporation doing
business in the state of Missouri and subject to the state
income tax imposed under chapter 143; an insurance company
paying an annual tax on its gross premium receipts in this
state; any other financial institution paying taxes to the
state of Missouri or any political subdivision of this state
under chapter 148; an express company that pays an annual
tax on its gross receipts in this state under chapter 153;
an individual subject to the state income tax under chapter
143; or any charitable organization that is exempt from
federal income tax and whose Missouri unrelated business
taxable income, if any, would be subject to the state income
tax imposed under chapter 143.
2. For all fiscal years beginning on or after July 1,
2019, and ending on or before June 30, 2026, a taxpayer
shall be allowed to claim a tax credit against the
taxpayer's state tax liability in an amount equal to fifty
percent of the amount of such taxpayer's contributions to a
diaper bank. For all fiscal years beginning on or after
July 1, 2026, a taxpayer shall be allowed to claim a tax
credit in an amount equal to seventy percent of the amount
of such taxpayer's contributions to a diaper bank, or one
hundred percent of the amount such taxpayer contributed to a
diaper bank if such diaper bank is located in a rural area
or serves a large number of residents of a rural area.
3. The amount of the tax credit claimed shall not
exceed the amount of the taxpayer's state tax liability for
the tax year for which the credit is claimed, and such
taxpayer shall not be allowed to claim a tax credit in
excess of [fifty] one hundred thousand dollars per tax year,
with such amount annually adjusted to reflect increases in
the Consumer Price Index for All Urban Consumers, as
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published by the Bureau of Labor Statistics. However, any
tax credit that cannot be claimed in the tax year the
contribution was made may be carried over only to the next
subsequent tax year. No tax credit issued under this
section shall be assigned, transferred, or sold.
4. Except for any excess credit that is carried over
under subsection 3 of this section, no taxpayer shall be
allowed to claim a tax credit unless the taxpayer
contributes at least one hundred dollars to one or more
diaper banks during the tax year for which the credit is
claimed.
5. The department shall determine, at least annually,
which entities in this state qualify as diaper banks. The
department may require of an entity seeking to be classified
as a diaper bank any information which is reasonably
necessary to make such a determination. The department
shall classify an entity as a diaper bank if such entity
satisfies the definition under subsection 1 of this section.
6. The department shall establish a procedure by which
a taxpayer can determine if an entity has been classified as
a diaper bank.
7. Diaper banks may decline a contribution from a
taxpayer.
8. The cumulative amount of tax credits that may be
claimed by all the taxpayers contributing to diaper banks in
any one fiscal year shall not exceed five hundred thousand
dollars for all fiscal years ending on or before June 30,
2026. For all fiscal years beginning on or after July 1,
2026, there shall be no limit imposed on the cumulative
amount of tax credits that may be claimed by all taxpayers
contributing to diaper banks under the provisions of this
section. Tax credits shall be issued in the order
contributions are received. If the amount of tax credits
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redeemed in a tax year is less than five hundred thousand
dollars, the difference shall be added to the cumulative
limit created under this subsection for the next fiscal year
and carried over to subsequent fiscal years until claimed.
9. The department shall establish a procedure by
which, from the beginning of the fiscal year until some
point in time later in the fiscal year to be determined by
the department, the cumulative amount of tax credits are
equally apportioned among all entities classified as diaper
banks. If a diaper bank fails to use all, or some
percentage to be determined by the department, of its
apportioned tax credits during this predetermined period of
time, the department may reapportion such unused tax credits
to diaper banks that have used all, or some percentage to be
determined by the department, of their apportioned tax
credits during this predetermined period of time. The
department may establish multiple periods each fiscal year
and reapportion accordingly. To the maximum extent
possible, the department shall establish the procedure
described under this subsection in such a manner as to
ensure that taxpayers can claim as many of the tax credits
as possible, up to the cumulative limit created under
subsection 8 of this section.
10. Each diaper bank shall provide information to the
department concerning the identity of each taxpayer making a
contribution and the amount of the contribution. The
department shall provide the information to the department
of revenue. The department shall be subject to the
confidentiality and penalty provisions of section 32.057
relating to the disclosure of tax information.
11. [Under section 23.253 of the Missouri sunset act:
(1) The provisions of the program authorized under
this section shall automatically sunset on December thirty-
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first six years after August 28, 2025, unless reauthorized
by an act of the general assembly;
(2) If such program is reauthorized, the program
authorized under this section shall automatically sunset on
December thirty-first six years after the effective date of
the reauthorization of this section;
(3) This section shall terminate on September first of
the calendar year immediately following the calendar year in
which the program authorized under this section is sunset;
and
(4) The provisions of this subsection shall not be
construed to limit or in any way impair the department's
ability to issue tax credits authorized on or before the
date the program authorized under this section expires or a
taxpayer's ability to redeem such tax credits.] The
provisions of section 23.253 shall not apply to this section.
135.630. 1. As used in this section, the following
terms mean:
(1) "Contribution", a donation of cash, stock, bonds,
or other marketable securities, or real property;
(2) "Director", the director of the department of
social services;
(3) "Pregnancy resource center", a nonresidential
facility located in this state:
(a) Established and operating primarily to provide
assistance to women and families with crisis pregnancies or
unplanned pregnancies by offering pregnancy testing,
counseling, emotional and material support, and other
similar services or by offering services as described under
subsection 2 of section 188.325, to encourage and assist
such women and families in carrying their pregnancies to
term; and
(b) Where childbirths are not performed; and
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(c) Which does not perform, induce, or refer for
abortions and which does not hold itself out as performing,
inducing, or referring for abortions; and
(d) Which provides direct client services at the
facility, as opposed to merely providing counseling or
referral services by telephone; and
(e) Which provides its services at no cost to its
clients; and
(f) When providing medical services, such medical
services must be performed in accordance with Missouri
statute; and
(g) Which is exempt from income taxation pursuant to
the Internal Revenue Code of 1986, as amended;
(4) "Rural area", any county, census tract, or
geographic area that is classified as rural for purposes of
the federal Rural Health Transformation Program administered
by the Centers for Medicare & Medicaid Services (CMS),
including any area determined to be rural under the
applicable notice of funding opportunity, program guidance,
or successor guidance issued pursuant to Section 71401 of
Pub. L. 119-21, as amended, or any state-defined rural
counties or rural-adjacent counties as designated in the
department of social services' application for the federal
Rural Health Transformation Program;
(5) "State tax liability", in the case of a business
taxpayer, any liability incurred by such taxpayer pursuant
to the provisions of chapters 143, 147, 148, and 153,
excluding sections 143.191 to 143.265 and related
provisions, and in the case of an individual taxpayer, any
liability incurred by such taxpayer pursuant to the
provisions of chapter 143, excluding sections 143.191 to
143.265 and related provisions;
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[(5)] (6) "Taxpayer", a person, firm, a partner in a
firm, corporation, or a shareholder in an S corporation
doing business in the state of Missouri and subject to the
state income tax imposed by the provisions of chapter 143,
or a corporation subject to the annual corporation franchise
tax imposed by the provisions of chapter 147, or an
insurance company paying an annual tax on its gross premium
receipts in this state, or other financial institution
paying taxes to the state of Missouri or any political
subdivision of this state pursuant to the provisions of
chapter 148, or an express company which pays an annual tax
on its gross receipts in this state pursuant to chapter 153,
or an individual subject to the state income tax imposed by
the provisions of chapter 143, or any charitable
organization which is exempt from federal income tax and
whose Missouri unrelated business taxable income, if any,
would be subject to the state income tax imposed under
chapter 143.
2. (1) Beginning on March 29, 2013, any contribution
to a pregnancy resource center made on or after January 1,
2013, shall be eligible for tax credits as provided by this
section.
(2) For all tax years beginning on or after January 1,
2007, and ending on or before December 31, 2020, a taxpayer
shall be allowed to claim a tax credit against the
taxpayer's state tax liability in an amount equal to fifty
percent of the amount such taxpayer contributed to a
pregnancy resource center. For all tax years beginning on
or after January 1, 2021, a taxpayer shall be allowed to
claim a tax credit against the taxpayer's state tax
liability in an amount equal to seventy percent of the
amount such taxpayer contributed to a pregnancy resource
center. For all fiscal years beginning on or after July 1,
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2026, a taxpayer shall be allowed to claim a tax credit in
an amount equal to one hundred percent of the amount such
taxpayer contributed to a pregnancy resource center if such
pregnancy resource center is located in a rural area or
serves a large number of residents of a rural area.
3. The amount of the tax credit claimed shall not
exceed the amount of the taxpayer's state tax liability for
the tax year for which the credit is claimed, and such
taxpayer shall not be allowed to claim a tax credit in
excess of [fifty] one hundred thousand dollars per tax year,
with such amount annually adjusted to reflect increases in
the Consumer Price Index for All Urban Consumers, as
published by the Bureau of Labor Statistics. However, any
tax credit that cannot be claimed in the tax year the
contribution was made may be carried over only to the next
succeeding tax year. No tax credit issued under this
section shall be assigned, transferred, or sold.
4. Except for any excess credit which is carried over
pursuant to subsection 3 of this section, a taxpayer shall
not be allowed to claim a tax credit unless the total amount
of such taxpayer's contribution or contributions to a
pregnancy resource center or centers in such taxpayer's tax
year has a value of at least one hundred dollars.
5. The director shall determine, at least annually,
which facilities in this state may be classified as
pregnancy resource centers. The director may require of a
facility seeking to be classified as a pregnancy resource
center whatever information which is reasonably necessary to
make such a determination. The director shall classify a
facility as a pregnancy resource center if such facility
meets the definition set forth in subsection 1 of this
section.
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6. The director shall establish a procedure by which a
taxpayer can determine if a facility has been classified as
a pregnancy resource center. Pregnancy resource centers
shall be permitted to decline a contribution from a
taxpayer. The cumulative amount of tax credits which may be
claimed by all the taxpayers contributing to pregnancy
resource centers in any one fiscal year shall not exceed two
million dollars for all fiscal years ending on or before
June 30, 2014, and two million five hundred thousand dollars
for all fiscal years beginning on or after July 1, 2014, and
ending on or before June 30, 2019, and three million five
hundred thousand dollars for all fiscal years beginning on
or after July 1, 2019, and ending on or before June 30,
2021. For all fiscal years beginning on or after July 1,
2021, there shall be no limit imposed on the cumulative
amount of tax credits that may be claimed by all taxpayers
contributing to pregnancy resource centers under the
provisions of this section. Tax credits shall be issued in
the order contributions are received. If the amount of tax
credits redeemed in a fiscal year is less than the
cumulative amount authorized under this subsection, the
difference shall be carried over to a subsequent fiscal year
or years and shall be added to the cumulative amount of tax
credits that may be authorized in that fiscal year or years.
7. For all fiscal years ending on or before June 30,
2021, the director shall establish a procedure by which,
from the beginning of the fiscal year until some point in
time later in the fiscal year to be determined by the
director, the cumulative amount of tax credits are equally
apportioned among all facilities classified as pregnancy
resource centers. If a pregnancy resource center fails to
use all, or some percentage to be determined by the
director, of its apportioned tax credits during this
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predetermined period of time, the director may reapportion
these unused tax credits to those pregnancy resource centers
that have used all, or some percentage to be determined by
the director, of their apportioned tax credits during this
predetermined period of time. The director may establish
more than one period of time and reapportion more than once
during each fiscal year. To the maximum extent possible,
the director shall establish the procedure described in this
subsection in such a manner as to ensure that taxpayers can
claim all the tax credits possible up to the cumulative
amount of tax credits available for the fiscal year.
8. Each pregnancy resource center shall provide
information to the director concerning the identity of each
taxpayer making a contribution to the pregnancy resource
center who is claiming a tax credit pursuant to this section
and the amount of the contribution. The director shall
provide the information to the director of revenue. The
director shall be subject to the confidentiality and penalty
provisions of section 32.057 relating to the disclosure of
tax information.
9. The provisions of section 23.253 shall not apply to
this section.
135.647. 1. As used in this section, the following
terms shall mean:
(1) "Food bank", any food bank that:
(a) Is exempt from taxation under section 501(c)(3) of
the Internal Revenue Code of 1986, as amended;
(b) Maintains an established operation involving the
provision of food or edible commodities, or the products of
food or edible commodities, to food pantries, soup kitchens,
hunger relief centers, or other food or feeding centers
that, as an integral part of their normal activities,
provide meals or food to needy persons; and
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(c) Is located in the state of Missouri;
(2) "Local food pantry", any food pantry that is:
(a) Exempt from taxation under section 501(c)(3) of
the Internal Revenue Code of 1986, as amended; and
(b) Distributing emergency food supplies to Missouri
low-income people who would otherwise not have access to
food supplies in the area in which the taxpayer claiming the
tax credit under this section resides;
[(2)] (3) "Local homeless shelter", any homeless
shelter that is:
(a) Exempt from taxation under Section 501(c)(3) of
the Internal Revenue Code of 1986, as amended; and
(b) Providing temporary living arrangements, in the
area in which the taxpayer claiming the tax credit under
this section resides, for individuals and families who
otherwise lack a fixed, regular, and adequate nighttime
residence and lack the resources or support networks to
obtain other permanent housing;
[(3)] (4) "Local soup kitchen", any soup kitchen that
is:
(a) Exempt from taxation under section 501(c)(3) of
the Internal Revenue Code of 1986, as amended; and
(b) Providing prepared meals through an established
congregate feeding operation to needy, low-income persons
including, but not limited to, homeless persons in the area
in which the taxpayer claiming the tax credit under this
section resides;
(5) "Rural area", any county, census tract, or
geographic area that is classified as rural for purposes of
the federal Rural Health Transformation Program administered
by the Centers for Medicare & Medicaid Services (CMS),
including any area determined to be rural under the
applicable notice of funding opportunity, program guidance,
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or successor guidance issued pursuant to Section 71401 of
Public Law 119-21, as amended, or any state-defined rural
counties or rural-adjacent counties as designated in the
department of social services' application for the federal
Rural Health Transformation Program;
[(4)] (6) "Taxpayer", an individual, a firm, a partner
in a firm, corporation, or a shareholder in an S corporation
doing business in this state and subject to the state income
tax imposed by chapter 143, excluding withholding tax
imposed by sections 143.191 to 143.265.
2. (1) Beginning on March 29, 2013, any donation of
cash or food made to a local food pantry on or after January
1, 2013, unless such food is donated after the food's
expiration date, shall be eligible for tax credits as
provided by this section.
(2) Beginning on August 28, 2018, any donation of cash
or food made to a local soup kitchen or local homeless
shelter on or after January 1, 2018, unless such food is
donated after the food's expiration date, shall be eligible
for a tax credit as provided under this section.
(3) Beginning on August 28, 2026, any donation of cash
or food made to a food bank on or after January 1, 2026,
unless such food is donated after the food's expiration
date, shall be eligible for a tax credit as provided under
this section.
(4) For all tax years ending on or before December 31,
2025, any taxpayer who makes a donation that is eligible for
a tax credit under this section shall be allowed a credit
against the tax otherwise due under chapter 143, excluding
withholding tax imposed by sections 143.191 to 143.265, in
an amount equal to fifty percent of the value of the
donations made to the extent such amounts that have been
subtracted from federal adjusted gross income or federal
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taxable income are added back in the determination of
Missouri adjusted gross income or Missouri taxable income
before the credit can be claimed. For all tax years
beginning on or after January 1, 2026, any taxpayer who
makes a donation that is eligible for a tax credit under
this section shall be allowed a credit against the tax
otherwise due under chapter 143, excluding withholding tax
imposed by sections 143.191 to 143.265, in an amount up to
seventy percent of the value of the donations made, or one
hundred percent of the value of the donations made if such
donations are made to a food bank, local food pantry, local
homeless shelter, or local soup kitchen that is located in a
rural area or serves a large number of residents of a rural
area, to the extent such amounts that have been subtracted
from federal adjusted gross income or federal taxable income
are added back in the determination of Missouri adjusted
gross income or Missouri taxable income before the credit
can be claimed. Each taxpayer claiming a tax credit under
this section shall file an affidavit with the income tax
return verifying the amount of their contributions. The
amount of the tax credit claimed shall not exceed the amount
of the taxpayer's state tax liability for the tax year that
the credit is claimed and shall not exceed two thousand five
hundred dollars per taxpayer claiming the credit. Any
amount of credit that the taxpayer is prohibited by this
section from claiming in a tax year shall not be refundable,
but may be carried forward to any of the taxpayer's three
subsequent tax years. No tax credit granted under this
section shall be transferred, sold, or assigned. No
taxpayer shall be eligible to receive a credit pursuant to
this section if such taxpayer employs persons who are not
authorized to work in the United States under federal law.
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No taxpayer shall be able to claim more than one credit
under this section for a single donation.
3. (1) For all tax years ending on or before December
31, 2025, the cumulative amount of tax credits under this
section which may be allocated to all taxpayers contributing
to a local food pantry, local soup kitchen, or local
homeless shelter in any one fiscal year shall not exceed one
million seven hundred fifty thousand dollars.
(2) For all tax years beginning on or after January 1,
2026, the cumulative amount of tax credits under this
section which may be allocated to all taxpayers contributing
to a local food pantry, local soup kitchen, or local
homeless shelter in any one fiscal year shall not exceed two
million seven hundred fifty thousand dollars. For all tax
years beginning on or after January 1, 2026, the cumulative
amount of tax credits under this section that may be
allocated to all taxpayers contributing to food banks shall
not exceed one million two hundred fifty thousand dollars.
(3) In the event tax credits claimed under one
category do not total the allocated amount, the unused
portion for that category shall be made available to the
other category. In the event the total amount of tax
credits claimed for any one category exceeds the amount
available, the amount redeemed shall be apportioned equally
to all eligible taxpayers claimed the credit under that
category. The director of revenue shall establish a
procedure by which the cumulative amount of tax credits is
apportioned among all taxpayers claiming the credit by April
fifteenth of the fiscal year in which the tax credit is
claimed. To the maximum extent possible, the director of
revenue shall establish the procedure described in this
subsection in such a manner as to ensure that taxpayers can
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claim all the tax credits possible up to the cumulative
amount of tax credits available for the fiscal year.
(4) In the event a full or partial credit denial, due
to the cumulative maximum amount of credits being claimed
for the fiscal year, causes a tax balance due to be owed to
the state by the taxpayer, the taxpayer shall not be held
liable for any addition to tax, penalty, or interest on that
tax balance due, provided the balance is paid, or approved
payment arrangements have been made, within sixty days from
issuance of the notice of credit denial.
4. Any food bank, local food pantry, local soup
kitchen, or local homeless shelter may accept or reject any
donation of food made under this section for any reason.
For purposes of this section, any donations of food accepted
by a food bank, local food pantry, local soup kitchen, or
local homeless shelter shall be valued at fair market value,
or at wholesale value if the taxpayer making the donation of
food is a retail grocery store, food broker, wholesaler, or
restaurant.
5. The department of revenue shall promulgate rules to
implement the provisions of this section. Any rule or
portion of a rule, as that term is defined in section
536.010, that is created under the authority delegated in
this section shall become effective only if it complies with
and is subject to all of the provisions of chapter 536 and,
if applicable, section 536.028. This section and chapter
536 are nonseverable and if any of the powers vested with
the general assembly pursuant to chapter 536 to review, to
delay the effective date, or to disapprove and annul a rule
are subsequently held unconstitutional, then the grant of
rulemaking authority and any rule proposed or adopted after
August 28, 2007, shall be invalid and void.
[6. Under section 23.253 of the Missouri sunset act:
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(1) The program authorized under this section shall be
reauthorized as of August 28, 2018, and shall expire on
December 31, 2026, unless reauthorized by the general
assembly; and
(2) This section shall terminate on September first of
the calendar year immediately following the calendar year in
which the program authorized under this section is sunset;
and
(3) The provisions of this subsection shall not be
construed to limit or in any way impair a taxpayer's ability
to redeem tax credits authorized on or before the date the
program authorized under this section expires.]