SPONSOR: Allen
COMMITTEE ACTION: Voted "Do Pass" by the Standing Committee on Emerging Issues by a vote of 8 to 4. Voted "Do Pass" by the Standing Committee on Rules-Legislative by a vote of 7 to 3 with 1 member voting present.
Currently, a taxpayer who makes a qualifying contribution to an educational assistance organization can carry the tax credit forward to any of the taxpayer's four subsequent tax years.
For qualifying contributions made on and after January 1, 2028, this bill allows the taxpayer to also carry the tax credit back to the taxpayer's immediately prior tax year.
This bill is similar to HB 2158 (2026) and HB 568 (2025).
PROPONENTS: Supporters say that this bill takes into account the fact that a taxpayer's tax liability can vary from year to year, which in turn will allow taxpayers to get the full benefit of their contributions. Supporters further state that many taxpayers decide not to contribute to an organization or cause, even though they qualify under the law, because of the current uncertainty about whether or not the taxpayer would end up owing more in taxes if they did.
Testifying in person for the bill were Representative Allen; Hillel Anton, Agudath Israel of Missouri; and Jean Evans, American Federation For Children.
OPPONENTS: There was not opposition voiced to the committee.
Written testimony has been submitted for this bill. The full written testimony and witnesses testifying online can be found under Testimony on the bill page on the House website.
Statutes affected: