HOUSE BILL NO. 1816 103RD GENERAL ASSEMBLY
INTRODUCED BY REPRESENTATIVE WARWICK.
5253H.01I JOSEPH ENGLER, Chief Clerk
AN ACT To repeal section 135.630, RSMo, and to enact in lieu thereof one new section relating to tax credits for charitable contributions to pregnancy resource centers.
Be it enacted by the General Assembly of the state of Missouri, as follows:
Section A. Section 135.630, RSMo, is repealed and one new section enacted in lieu 2 thereof, to be known as section 135.630, to read as follows: 135.630. 1.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 offering pregnancy testing, counseling, 8 emotional and material support, and other similar services or by offering 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 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
EXPLANATION — 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. HB 1816 2
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) "State tax liability", in the case of a business taxpayer, any liability incurred by 22 such taxpayer pursuant to the provisions of chapters 143, 147, 148, and 153, excluding 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, excluding 25 sections 143.191 to 143.265 and related provisions; 26 (5) "Taxpayer", a person, firm, a partner in a firm, corporation, or a shareholder in an 27 S corporation doing business in the state of Missouri and subject to the state income tax 28 imposed by the provisions of chapter 143, or a corporation subject to the annual corporation 29 franchise tax imposed by the provisions of chapter 147, or an insurance company paying an 30 annual tax on its gross premium receipts in this state, or other financial institution paying 31 taxes to the state of Missouri or any political subdivision of this state pursuant to the 32 provisions of chapter 148, or an express company which pays an annual tax on its gross 33 receipts in this state pursuant to chapter 153, or an individual subject to the state income tax 34 imposed by the provisions of chapter 143, or any charitable organization which is exempt 35 from federal income tax and whose Missouri unrelated business taxable income, if any, would 36 be subject to the state income tax imposed under chapter 143. 37 2. (1) Beginning on March 29, 2013, any contribution to a pregnancy resource center 38 made on or after January 1, 2013, shall be eligible for tax credits as provided by this section. 39 (2) For all tax years beginning on or after January 1, 2007, and ending on or before 40 December 31, 2020, a taxpayer shall be allowed to claim a tax credit against the taxpayer's 41 state tax liability in an amount equal to fifty percent of the amount such taxpayer contributed 42 to a pregnancy resource center. For all tax years beginning on or after January 1, 2021, but 43 ending on or before December 31, 2026, a taxpayer shall be allowed to claim a tax credit 44 against the taxpayer's state tax liability in an amount equal to seventy percent of the amount 45 such taxpayer contributed to a pregnancy resource center. For all tax years beginning on or 46 after January 1, 2027, a taxpayer shall be allowed to claim a tax credit against the 47 taxpayer's state tax liability in an amount equal to one hundred percent of the amount 48 such taxpayer contributed to a pregnancy resource center. 49 3. The amount of the tax credit claimed shall not exceed the amount of the taxpayer's 50 state tax liability for the tax year for which the credit is claimed, and such taxpayer shall not 51 be allowed to claim a tax credit in excess of fifty thousand dollars per tax year. However, any 52 tax credit that cannot be claimed in the tax year the contribution was made may be carried HB 1816 3
53 over only to the next succeeding tax year. No tax credit issued under this section shall be 54 assigned, transferred, or sold. 55 4. Except for any excess credit which is carried over pursuant to subsection 3 of this 56 section, a taxpayer shall not be allowed to claim a tax credit unless the total amount of such 57 taxpayer's contribution or contributions to a pregnancy resource center or centers in such 58 taxpayer's tax year has a value of at least one hundred dollars. 59 5. The director shall determine, at least annually, which facilities in this state may be 60 classified as pregnancy resource centers. The director may require of a facility seeking to be 61 classified as a pregnancy resource center whatever information which is reasonably necessary 62 to make such a determination. The director shall classify a facility as a pregnancy resource 63 center if such facility meets the definition set forth in subsection 1 of this section. 64 6. The director shall establish a procedure by which a taxpayer can determine if a 65 facility has been classified as a pregnancy resource center. Pregnancy resource centers shall 66 be permitted to decline a contribution from a taxpayer. The cumulative amount of tax credits 67 which may be claimed by all the taxpayers contributing to pregnancy resource centers in any 68 one fiscal year shall not exceed two million dollars for all fiscal years ending on or before 69 June 30, 2014, and two million five hundred thousand dollars for all fiscal years beginning on 70 or after July 1, 2014, and ending on or before June 30, 2019, and three million five hundred 71 thousand dollars for all fiscal years beginning on or after July 1, 2019, and ending on or 72 before June 30, 2021. For all fiscal years beginning on or after July 1, 2021, there shall be no 73 limit imposed on the cumulative amount of tax credits that may be claimed by all taxpayers 74 contributing to pregnancy resource centers under the provisions of this section. Tax credits 75 shall be issued in the order contributions are received. If the amount of tax credits redeemed 76 in a fiscal year is less than the cumulative amount authorized under this subsection, the 77 difference shall be carried over to a subsequent fiscal year or years and shall be added to the 78 cumulative amount of tax credits that may be authorized in that fiscal year or years. 79 7. For all fiscal years ending on or before June 30, 2021, the director shall establish a 80 procedure by which, from the beginning of the fiscal year until some point in time later in the 81 fiscal year to be determined by the director, the cumulative amount of tax credits are equally 82 apportioned among all facilities classified as pregnancy resource centers. If a pregnancy 83 resource center fails to use all, or some percentage to be determined by the director, of its 84 apportioned tax credits during this predetermined period of time, the director may reapportion 85 these unused tax credits to those pregnancy resource centers that have used all, or some 86 percentage to be determined by the director, of their apportioned tax credits during this 87 predetermined period of time. The director may establish more than one period of time and 88 reapportion more than once during each fiscal year. To the maximum extent possible, the 89 director shall establish the procedure described in this subsection in such a manner as to HB 1816 4
90 ensure that taxpayers can claim all the tax credits possible up to the cumulative amount of tax 91 credits available for the fiscal year. 92 8. Each pregnancy resource center shall provide information to the director 93 concerning the identity of each taxpayer making a contribution to the pregnancy resource 94 center who is claiming a tax credit pursuant to this section and the amount of the contribution. 95 The director shall provide the information to the director of revenue. The director shall be 96 subject to the confidentiality and penalty provisions of section 32.057 relating to the 97 disclosure of tax information. 98 9. The provisions of section 23.253 shall not apply to this section. ✔
Statutes affected: