Missouri 2023 Regular Session

Missouri Senate Bill SB437

Introduced
1/4/23  

Caption

Authorizes a tax credit for providing housing to victims of domestic violence

Impact

The bill represents a significant modification to current tax policy regarding support for domestic violence victims. By incentivizing private donations through tax credits, it aims to bolster funding for shelters that often face resource constraints. Furthermore, the amendments establish a clearer framework for classifying and approving shelters, aiming to streamline the donor process for taxpayers. The removal of the cumulative limit on tax credits for contributions after June 30, 2022, signals an effort to encourage more robust investment in community-based support services.

Summary

Senate Bill 437 introduces a tax credit structure aimed at incentivizing contributions to shelters for victims of domestic violence or rape crisis centers. The bill increases the tax credit from 50% of contributions for fiscal years ending on or before June 30, 2022, to 70% for contributions made from July 1, 2022, onward. It allows for credits against state tax liability for individual taxpayers and businesses that donate to qualified facilities. Importantly, from 2024 onwards, additional credits of $1,000 for converting abandoned properties into shelters for victims and $500 for renting to victims are included.

Sentiment

Support for SB 437 appears strong among advocacy groups focused on domestic violence issues, as it directly addresses the financial hurdles that shelters face. The sentiment in discussions suggests a positive reception from those who believe that financial incentives will facilitate more substantial and consistent support for vulnerable populations. While specific points of contention may not be widely noted, there may be concerns about the potential fiscal impact on state revenue, especially regarding future budgets and allocations for other public welfare projects.

Contention

As the bill aims to refocus financial resources towards shelters, it may elicit discussions surrounding fiscal responsibility and equitable resource allocation. Some lawmakers could argue that while the intent is to enhance support for victims, this approach may draw funds away from other crucial social services, potentially leading to budgetary conflicts down the line. Overall, the legislation has the potential to reshape how Missouri supports victims of domestic violence through enhanced community involvement and state backing.

Companion Bills

No companion bills found.

Previously Filed As

MO SB795

Authorizes a tax credit for providing housing to victims of domestic violence

MO SB205

Authorizes a tax credit for providing housing to victims of domestic violence

MO SB34

AN ACT relating to tax credits for support provided to victims of domestic violence.

MO SB214

AN ACT relating to tax incentives for support provided to victims of domestic violence.

MO SB817

Authorizes a tax credit for certain charitable donations

MO A2531

Establishes "Support for Victims of Domestic Violence Program"; incentivizes certain businesses to provide support to individuals who are victims of domestic violence.

MO A3461

Establishes "Support for Victims of Domestic Violence Program"; incentivizes certain businesses to provide support to individuals who are victims of domestic violence.

MO SB382

Modifies provisions relating to the regulation of animals

MO SB1500

Income tax credit; providing credit for donation of security alarms for victims of domestic violence. Effective date.

MO SB221

Personal Income Tax Law: Corporation Tax Law: credits: domestic violence survivor housing.

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