Missouri 2023 Regular Session

Missouri Senate Bill SB547

Introduced
1/24/23  

Caption

Authorizes a tax credit for contributions to certain benevolent organizations

Impact

The implementation of SB547 is expected to enhance the support structure for recovery services in the state by allowing contributors to receive a tax benefit, which could encourage more charitable giving. The tax credits will be non-refundable but can be carried forward for up to four years. This legislation aims to sustain financial viability for organizations focused on recovery, promising to have a long-term impact by potentially increasing access to essential recovery services and supporting community-based initiatives.

Summary

Senate Bill 547 introduces a tax credit for individuals and businesses that make contributions to certain qualified organizations that provide recovery support services to people dealing with substance use disorders and justice-involved individuals. The bill is designed to incentivize financial support for organizations that assist individuals on their paths to recovery, thereby aiming to improve overall public health and reduce recidivism among formerly incarcerated individuals. Beginning in 2024, taxpayers will be eligible for a tax credit equal to 50% of their contributions to these organizations, emphasizing the state's commitment to tackling substance use issues.

Sentiment

The responses from legislative discussions indicate a largely positive sentiment towards the bill, perceived as a constructive measure for addressing substance use disorder within the state. Advocates highlight the bill's potential to mobilize resources toward effective recovery initiatives. However, some critics express concerns regarding the eligibility criteria for organizations and the management of the credits, fearing that limits might restrict smaller organizations from benefiting.

Contention

Key areas of contention in discussions surrounding SB547 include the limitations placed on which organizations qualify for the credits and the aggregate cap on total credits that can be issued annually, set at $2.5 million. Lawmakers voiced worries that bureaucratic processes might complicate access to the benefits, suggesting that stringent oversight could inadvertently stifle the support intended for grassroots organizations serving vulnerable populations. The bill is also subject to the state's sunset provisions, meaning its renewal will depend on demonstrated effectiveness and continued advocacy for its success.

Companion Bills

No companion bills found.

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