Authorizes a tax credit for contributions to prevention resource centers

Taxes

Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor: Black, Rusty; House handler: N/A
Last action: 2026-02-05
Official status: Second Read and Referred S Economic and Workforce Development Committee
Effective date: 2026-08-28

Plain English Breakdown

The plain English breakdown is still being put together. The official documents below are already here.

Bill History

2026-02-05 S310
Second Read and Referred S Economic and Workforce Development Committee
2026-01-22 S222
S First Read

Official Summary Text

The following summaries of this bill are available:

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Introduced

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SB 1591 - This act authorizes a taxpayer to claim a tax credit in an amount equal to seventy percent of contributions made to prevention resource centers, but not to exceed $100,000 per taxpayer per tax year. Prevention resource centers are defined as not-for-profit entities with a mission to reduce the illegal or age-inappropriate use or misuse of alcohol, tobacco, and other drugs. Tax credits authorized by the act shall not be refundable or transferrable, but may be carried forward for one tax year.

The total amount of tax credits authorized by the act shall not exceed $2.5 million in any fiscal year.

The Director of the Department of Mental Health shall determine, at least annually, which facilities in this state may be classified as prevention resource centers and shall establish a procedure by which a taxpayer can determine if a facility has been classified as a prevention resource center.
JOSH NORBERG