HOUSE BILL NO. 3101 103RD GENERAL ASSEMBLY
INTRODUCED BY REPRESENTATIVE PERKINS.
6734H.01I JOSEPH ENGLER, Chief Clerk
AN ACT To repeal sections 135.550, 135.600, 135.621, and 135.630, RSMo, and to enact in lieu thereof four 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Section A. Sections 135.550, 135.600, 135.621, and 135.630, RSMo, are repealed 2 and four new sections enacted in lieu thereof, to be known as sections 135.550, 135.600, 3 135.621, and 135.630, to read as follows: 135.550. 1. As used in this section, the following terms shall mean: 2 (1) "Contribution", a donation of cash, stock, bonds or other marketable securities, or 3 real property; 4 (2) "Rape crisis center", a community-based nonprofit rape crisis center, as defined in 5 section 455.003, located in this state and that provides the twenty-four-hour core services of 6 hospital advocacy and crisis hotline support to survivors of rape and sexual assault; 7 (3) "Rural area", any county, census tract, or geographic area that is classified 8 as rural for purposes of the federal Rural Health Transformation Program 9 administered by the Centers for Medicare & Medicaid Services (CMS), including any 10 area determined to be rural under the applicable notice of funding opportunity, 11 program guidance, or successor guidance issued pursuant to Section 71401 of Pub. L. 12 119-21, as amended, or any state-defined rural counties or rural-adjacent counties as 13 designated in the department of social services' application for the federal Rural Health 14 Transformation Program; 15 (4) "Shelter for victims of domestic violence", a facility located in this state which 16 meets the definition of a shelter for victims of domestic violence pursuant to section 455.200
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 3101 2
17 and which meets the requirements of section 455.220, or a nonprofit organization established 18 and operating exclusively for the purpose of supporting a shelter for victims of domestic 19 violence operated by the state or one of its political subdivisions; 20 [(4)] (5) "State tax liability", in the case of a business taxpayer, any liability incurred 21 by such taxpayer pursuant to the provisions of chapter 143, chapter 147, chapter 148, and 22 chapter 153, exclusive of the provisions relating to the withholding of tax as provided for in 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; 25 [(5)] (6) "Taxpayer", a person, firm, a partner in a firm, corporation or a shareholder 26 in an S corporation doing business in the state of Missouri and subject to the state income tax 27 imposed by the provisions of chapter 143, or a corporation subject to the annual corporation 28 franchise tax imposed by the provisions of chapter 147, including any charitable organization 29 which is exempt from federal income tax and whose Missouri unrelated business taxable 30 income, if any, would be subject to the state income tax imposed under chapter 143, or an 31 insurance company paying an annual tax on its gross premium receipts in this state, or other 32 financial institution paying taxes to the state of Missouri or any political subdivision of this 33 state pursuant to the provisions of chapter 148, or an express company which pays an annual 34 tax on its gross receipts in this state pursuant to chapter 153, or an individual subject to the 35 state income tax imposed by the provisions of chapter 143. 36 2. A taxpayer shall be allowed to claim a tax credit against the taxpayer's state tax 37 liability, in an amount equal to fifty percent of the amount such taxpayer contributed to a 38 shelter for victims of domestic violence or rape crisis center for all fiscal years ending on or 39 before June 30, 2022, and seventy percent of the amount such taxpayer contributed to a 40 shelter for victims of domestic violence or rape crisis center for all fiscal years beginning on 41 or after July 1, 2022. For all fiscal years beginning on or after July 1, 2026, a taxpayer 42 shall be allowed to claim a tax credit in an amount equal to one hundred percent of the 43 amount such taxpayer contributed to a shelter for victims of domestic violence or rape 44 crisis center if such shelter for victims of domestic violence or rape crisis center is 45 located in a rural area or serves a large number of residents of a rural area. 46 3. The amount of the tax credit claimed shall not exceed the amount of the taxpayer's 47 state tax liability for the taxable year that the credit is claimed, and such taxpayer shall not be 48 allowed to claim a tax credit in excess of [fifty] one hundred thousand dollars per taxable 49 year, with such amount annually adjusted to reflect increases in the Consumer Price 50 Index for All Urban Consumers, as published by the Bureau of Labor Statistics. 51 However, any tax credit that cannot be claimed in the taxable year the contribution was made 52 may be carried over only to the next succeeding tax year. Tax credits issued pursuant to this 53 section shall not be assigned, transferred, or sold. HB 3101 3
54 4. Except for any excess credit which is carried over pursuant to subsection 3 of this 55 section, a taxpayer shall not be allowed to claim a tax credit unless the total amount of such 56 taxpayer's contribution or contributions to a shelter or shelters for victims of domestic 57 violence or rape crisis center in such taxpayer's taxable year has a value of at least one 58 hundred dollars. 59 5. The director of the department of social services shall determine, at least annually, 60 which facilities in this state may be classified as shelters for victims of domestic violence and 61 rape crisis centers. The director of the department of social services may require of a facility 62 seeking to be classified as a shelter for victims of domestic violence or rape crisis center 63 whatever information is reasonably necessary to make such a determination. The director of 64 the department of social services shall classify a facility as a shelter for victims of domestic 65 violence or rape crisis center if such facility meets the definition set forth in subsection 1 of 66 this section. 67 6. The director of the department of social services shall establish a procedure by 68 which a taxpayer can determine if a facility has been classified as a shelter for victims of 69 domestic violence or rape crisis center, and by which such taxpayer can then contribute to 70 such shelter for victims of domestic violence or rape crisis center and claim a tax credit. 71 Shelters for victims of domestic violence and rape crisis centers shall be permitted to decline 72 a contribution from a taxpayer. The cumulative amount of tax credits which may be claimed 73 by all the taxpayers contributing to shelters for victims of domestic violence and rape crisis 74 centers in any one fiscal year shall not exceed two million dollars for all fiscal years ending 75 on or before June 30, 2022. For all fiscal years beginning on or after July 1, 2022, there shall 76 be no limit imposed on the cumulative amount of tax credits that may be claimed by all 77 taxpayers contributing to shelters for victims of domestic violence and rape crisis centers 78 under the provisions of this section. 79 7. For all fiscal years ending on or before June 30, 2022, the director of the 80 department of social services shall establish a procedure by which, from the beginning of the 81 fiscal year until some point in time later in the fiscal year to be determined by the director of 82 the department of social services, the cumulative amount of tax credits are equally 83 apportioned among all facilities classified as shelters for victims of domestic violence and 84 rape crisis centers. If a shelter for victims of domestic violence or rape crisis center fails to 85 use all, or some percentage to be determined by the director of the department of social 86 services, of its apportioned tax credits during this predetermined period of time, the director 87 of the department of social services may reapportion these unused tax credits to those shelters 88 for victims of domestic violence and rape crisis centers that have used all, or some percentage 89 to be determined by the director of the department of social services, of their apportioned tax 90 credits during this predetermined period of time. The director of the department of social HB 3101 4
91 services may establish more than one period of time and reapportion more than once during 92 each fiscal year. To the maximum extent possible, the director of the department of social 93 services shall establish the procedure described in this subsection in such a manner as to 94 ensure that taxpayers can claim all the tax credits possible up to the cumulative amount of tax 95 credits available for the fiscal year. 96 8. This section shall become effective January 1, 2000, and shall apply to all tax years 97 after December 31, 1999. 135.600. 1. As used in this section, the following terms shall mean: 2 (1) "Contribution", a donation of cash, stock, bonds or other marketable securities, or 3 real property; 4 (2) "Maternity home", a residential facility located in this state: 5 (a) Established for the purpose of providing housing and assistance to pregnant 6 women who are carrying their pregnancies to term; 7 (b) That does not perform, induce, or refer for abortions and that does not hold itself 8 out as performing, inducing, or referring for abortions; 9 (c) That provides services at no cost to clients; and 10 (d) That is exempt from income taxation under the United States Internal Revenue 11 Code; 12 (3) "Rural area", any county, census tract, or geographic area that is classified 13 as rural for purposes of the federal Rural Health Transformation Program 14 administered by the Centers for Medicare & Medicaid Services (CMS), including any 15 area determined to be rural under the applicable notice of funding opportunity, 16 program guidance, or successor guidance issued pursuant to Section 71401 of Pub. L. 17 119-21, as amended, or any state-defined rural counties or rural-adjacent counties as 18 designated in the department of social services' application for the federal Rural Health 19 Transformation Program; 20 (4) "State tax liability", in the case of a business taxpayer, any liability incurred by 21 such taxpayer pursuant to the provisions of chapter 143, chapter 147, chapter 148, and chapter 22 153, exclusive of the provisions relating to the withholding of tax as provided for in sections 23 143.191 to 143.265, and related provisions, and in the case of an individual taxpayer, any 24 liability incurred by such taxpayer pursuant to the provisions of chapter 143; 25 [(4)] (5) "Taxpayer", a person, firm, a partner in a firm, corporation or a shareholder 26 in an S corporation doing business in the state of Missouri and subject to the state income tax 27 imposed by the provisions of chapter 143, including any organization which is exempt from 28 federal income tax and whose Missouri unrelated business taxable income, if any, would be 29 subject to the state income tax imposed under chapter 143, or a corporation subject to the 30 annual corporation franchise tax imposed by the provisions of chapter 147, or an insurance HB 3101 5
31 company paying an annual tax on its gross premium receipts in this state, or other financial 32 institution paying taxes to the state of Missouri or any political subdivision of this state 33 pursuant to the provisions of chapter 148, or an express company which pays an annual tax on 34 its gross receipts in this state pursuant to chapter 153, or an individual subject to the state 35 income tax imposed by the provisions of chapter 143. 36 2. A taxpayer shall be allowed to claim a tax credit against the taxpayer's state tax 37 liability, in an amount equal to fifty percent of the amount such taxpayer contributed to a 38 maternity home for all fiscal years ending on or before June 30, 2022, and seventy percent of 39 the amount such taxpayer contributed to a maternity home for all fiscal years beginning on or 40 after July 1, 2022. For all fiscal years beginning on or after July 1, 2026, a taxpayer shall 41 be allowed to claim a tax credit in an amount equal to one hundred percent of the 42 amount such taxpayer contributed to a maternity home if such maternity home is 43 located in a rural area or serves a large number of residents of a rural area. 44 3. The amount of the tax credit claimed shall not exceed the amount of the taxpayer's 45 state tax liability for the tax year that the credit is claimed, and such taxpayer shall not be 46 allowed to claim a tax credit in excess of one hundred thousand dollars per tax year, with 47 such amount annually adjusted to reflect increases in the Consumer Price Index for All 48 Urban Consumers, as published by the Bureau of Labor Statistics. However, any tax 49 credit that cannot be claimed in the tax year the contribution was made may be carried over 50 only to the next succeeding tax year. No tax credit issued under this section shall be assigned, 51 transferred, or sold. 52 4. Except for any excess credit which is carried over pursuant to subsection 3 of this 53 section, a taxpayer shall not be allowed to claim a tax credit unless the total amount of such 54 taxpayer's contribution or contributions to a maternity home or homes in such taxpayer's tax 55 year has a value of at least one hundred dollars. 56 5. The director of the department of social services shall determine, at least annually, 57 which facilities in this state may be classified as maternity homes. The director of the 58 department of social services may require of a facility seeking to be classified as a maternity 59 home whatever information is reasonably necessary to make such a determination. The 60 director of the department of social services shall classify a facility as a maternity home if 61 such facility meets the definition set forth in subsection 1 of this section. 62 6. The director of the department of social services shall establish a procedure by 63 which a taxpayer can determine if a facility has been classified as a maternity home, and by 64 which such taxpayer can then contribute to such maternity home and claim a tax credit. 65 Maternity homes shall be permitted to decline a contribution from a taxpayer. The 66 cumulative amount of tax credits which may be claimed by all the taxpayers contributing to 67 maternity homes in any one fiscal year shall not exceed two million dollars for all fiscal years HB 3101 6
68 ending on or before June 30, 2014, and two million five hundred thousand dollars for all 69 fiscal years beginning on or after July 1, 2014, and ending on or before June 30, 2019, and 70 three million five hundred thousand dollars for all fiscal years beginning on or after July 1, 71 2019, and ending on or before June 30, 2022. For all fiscal years beginning on or after July 1, 72 2022, there shall be no limit imposed on the cumulative amount of tax credits that may be 73 claimed by all taxpayers contributing to maternity homes under the provisions of this section. 74 Tax credits shall be issued in the order contributions are received. If the amount of tax credits 75 redeemed in a fiscal year is less than the cumulative amount authorized under this subsection, 76 the difference shall be carried over to a subsequent fiscal year or years and shall be added to 77 the cumulative amount of tax credits that may be authorized in that fiscal year or years. 78 7. For all fiscal years ending on or before June 30, 2022, the director of the 79 department of social services shall establish a procedure by which, from the beginning of the 80 fiscal year until some point in time later in the fiscal year to be determined by the director of 81 the department of social services, the cumulative amount of tax credits are equally 82 apportioned among all facilities classified as maternity homes. If a maternity home fails to 83 use all, or some percentage to be determined by the director of the department of social 84 services, of its apportioned tax credits during this predetermined period of time, the director 85 of the department of social services may reapportion these unused tax credits to those 86 maternity homes that have used all, or some percentage to be determined by the director of 87 the department of social services, of their apportioned tax credits during this predetermined 88 period of time. The director of the department of social services may establish more than one 89 period of time and reapportion more than once during each fiscal year. To the maximum 90 extent possible, the director of the department of social services shall establish the procedure 91 described in this subsection in such a manner as to ensure that taxpayers can claim all the tax 92 credits possible up to the cumulative amount of tax credits available for the fiscal year. 93 8. This section shall become effective January 1, 2000, and shall apply to all tax years 94 after December 31, 1999. 135.621. 1. As used in this section, the following terms mean: 2 (1) "Contribution", a donation of cash, stock, bonds, other marketable securities, or 3 real property; 4 (2) "Department", the department of social services; 5 (3) "Diaper bank", a national diaper bank or a nonprofit entity located in this state 6 established and operating primarily for the purpose of collecting or purchasing disposable 7 diapers or other hygiene products for infants, children, or incontinent adults and that regularly 8 distributes such diapers or other hygiene products through two or more schools, health care 9 facilities, governmental agencies, or other nonprofit entities for eventual distribution to 10 individuals free of charge; HB 3101 7
11 (4) "National diaper bank", a nonprofit entity located in this state that meets the 12 following criteria: 13 (a) Collects, purchases, warehouses, and manages a community inventory of 14 disposable diapers or other hygiene products for infants, children, or incontinent adults; 15 (b) Regularly distributes a consistent and reliable supply of such diapers or other 16 hygiene products through two or more schools,