HCS HB 1288, 1377 & 2050 -- BENEVOLENT TAX CREDITS

SPONSOR: Engler

COMMITTEE ACTION: Voted "Do Pass with HCS" by the Standing Committee on Ways and Means by a vote of 6 to 3. Voted "Do Pass" by the Rules- Administrative Oversight Committee by a vote of 11 to 3.

This bill makes changes to the Champion for Children Tax Credit, a tax credit that can be claimed for verified contributions to qualified agencies, which includes child advocacy centers. The bill clarifies that for purposes of the credit a child advocacy center includes an association based in Missouri, an association affiliated with a national association, and an association organized to provide support to the regional assessment centers listed in Section 210.001.2, RSMo. The cumulative amount of tax credits redeemed cannot exceed $1.5 million in any tax year. The bill extends the sunset date to December 31, 2025 (Section 135.341, RSMo).

This bill removes the expiration of June 30, 2020 from the tax credit for donations to maternity homes and the expiration date of December 31, 2019 from the tax credit for donations to pregnancy resource centers and states that these tax credits cannot be transferred or sold.

The provisions of the bill will sunset on December 31 six years after the effective date unless reauthorized (Sections 135.600 and 135.630).

This bill is similar to HB 655 (2017).

PROPONENTS: Supporters say that without these benevolent tax credits, funding would need to come from somewhere else. These credits encourage investment in programs that benefit many of Missouri's most vulnerable citizens.

Pregnancy resource centers offer an alternative to abortion by providing free assistance to women with crisis or unplanned pregnancies to assist them in carrying their pregnancies to term. Maternity homes provide shelter for homeless, pregnant women and their children. Both provide additional services including counseling, parenting skills, education, and job assistance.

Child advocacy centers in MO provide a safe place for children that have been abused. Raising the cap will allow more donations.

Testifying for the bill were Representative Engler; Missouri Catholic Conference; Missouri Right To Life; Campaign Life Missouri; Kathy Fowler; and Lisa Mcintire.

OPPONENTS: Those who oppose the bill say that tax credits continue to exasperate Missouri's budget problems. These fake clinics, which lie to and shame women, operate without medical regulation in Missouri. Instead of giving these ideology centered organizations that may not provide medically accurate information funding, Missouri could add to its economy and fund infrastructure like roads and bridges, sending our children to school in buses, and feeding hungry families.

Testifying against the bill were Planned Parenthood Advocates In Missouri and Naral Pro-Choice Missouri.

Statutes affected: 135.341, 135.600, 135.621, 135.630, 135.647, 135.800, 135.1125