Missouri 2023 Regular Session

Missouri Senate Bill SB360

Introduced
1/4/23  

Caption

Modifies provisions of the Missouri Empowerment Scholarship Accounts Program

Impact

The implementation of SB360 is expected to have significant implications for educational funding in Missouri. By fostering increased participation from taxpayers in funding educational scholarships, the bill aims to expand access to various educational institutions, including private and charter schools. The program prioritizes students from households qualifying for reduced-price lunches or those with individualized education plans, thereby targeting support towards disadvantaged groups. This shift in funding responsibility from the state to individual taxpayers could alter the landscape of educational financing, giving families more choices in educational settings.

Summary

Senate Bill 360 proposes modifications to the Missouri Empowerment Scholarship Accounts Program, which aims to provide tax credits to individuals who contribute to educational assistance organizations. Under this bill, taxpayers can claim a tax credit equal to a hundred percent of their contributions up to fifty percent of their state tax liability. The bill also establishes a limit on the total amount of tax credits that can be allocated annually, set at fifty million dollars, which will be adjusted for inflation. This financial framework is designed to encourage individual contributions towards education funding, particularly benefiting students from low-income households or those with special needs through enhanced scholarship opportunities.

Sentiment

The sentiments around SB360 are mixed. Supporters, mainly from the Republican side, believe that providing tax credits for contributions to scholarship organizations will enhance educational options for families, particularly for those in underprivileged areas. They argue this will foster competition in the education sector and encourage schools to improve their offerings. Conversely, critics, including several advocacy groups and some Democratic legislators, argue that the bill undermines public school funding and could exacerbate inequalities in educational access by favoring private institutions. This opposition raises concerns about the potential long-term impact on public education funding and quality.

Contention

The bill faces notable contention regarding its implications on public education financing. Opponents argue that relying on tax credits may lead to reduced state funding for public schools, as funds could be redirected to private educational options through the scholarship program. Additionally, there are concerns about the oversight and accountability of the educational assistance organizations receiving these funds, with calls for stringent regulations to ensure that public money is being utilized effectively and equitably. The debate highlights broader questions about the role of public versus private education in fulfilling the state’s educational obligations.

Companion Bills

No companion bills found.

Previously Filed As

MO SB1391

Modifies provisions of the Missouri Empowerment Scholarship Accounts Program and authorizes charter schools to operate in Boone County, St. Charles County, and St. Louis County

MO SB1392

Modifies provisions of the Missouri Empowerment Scholarship Accounts Program and authorizes charter schools to operate in Boone County, St. Charles County, and St. Louis County

MO SB675

Modifies provisions relating to the Missouri Empowerment Scholarship Accounts Program

MO SB727

Creates and modifies provisions relating to elementary and secondary education

MO SB1118

Modifies provisions relating to the Missouri Empowerment Scholarship Accounts Program

MO HB2287

Modifies provisions related to the virtual school program

MO HB514

Providing for individual empowerment scholarship accounts; and establishing the Pennsylvania Empowerment Scholarship Accounts Program, the Department of Education Empowerment Scholarship Fund and the State Treasurer Empowerment Scholarship Fund.

MO HB568

Modifies provisions of the Missouri empowerment scholarship accounts program tax credit

MO HB242

Modifies provisions relating to Missouri empowerment scholarship accounts

MO HB572

Modifies provisions relating to Missouri empowerment scholarship accounts

Similar Bills

NM SB113

Equal Education Opportunity Scholarship

NM HB266

Equal Education Opportunity Scholarship Act

KS SB87

Expanding student eligibility under the tax credit for low income students scholarship program, increasing the amount of the tax credit for contributions made pursuant to such program and providing for aggregate tax credit limit increases under certain conditions.

IL HB5614

STUDENTS IN NEED SCHOLARSHIP

IL HB1729

INC TX-TECHNICAL CAREERS

IL HB5081

INVEST IN WORKFORCE ACT

KS SB252

Expanding the tax credit for low income students scholarship program act to allow certain high school students and students eligible to be enrolled in certain school districts to be eligible for scholarships, increasing the tax credit for contributions and the aggregate tax credit limit, providing for aggregate tax credit increases under certain conditions and providing for program administration by the state treasurer.

MS HB1904

Taxation; authorize income tax, insurance premium tax and ad valorem tax credit for contributions to student scholarship organizations.