HB 568 -- MISSOURI EMPOWERMENT SCHOLARSHIP ACCOUNTS PROGRAM TAX CREDIT

SPONSOR: Hurlbert

Currently, a taxpayer who makes a qualifying contribution to an educational assistance organization may carry the tax credit forward to any of the taxpayer's four subsequent tax years.

This bill allows a taxpayer carry the tax credit back to the taxpayer's immediately prior tax year. 

Statutes affected:
Introduced (1040H.01): 135.713