| 1 | 1 | | SECONDREGULARSESSION |
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| 2 | 2 | | HOUSEBILLNO.2589 |
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| 3 | 3 | | 102NDGENERALASSEMBLY |
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| 4 | 4 | | INTRODUCEDBYREPRESENTATIVESHIELDS. |
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| 5 | 5 | | 5365H.01I DANARADEMANMILLER,ChiefClerk |
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| 6 | 6 | | ANACT |
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| 7 | 7 | | Torepealsections135.341and135.647,RSMo,andtoenactinlieuthereoftwonewsections |
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| 8 | 8 | | relatingtotaxcredits. |
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| 9 | 9 | | BeitenactedbytheGeneralAssemblyofthestateofMissouri,asfollows: |
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| 10 | 10 | | SectionA.Sections135.341and135.647,RSMo,arerepealedandtwonewsections |
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| 11 | 11 | | 2enactedinlieuthereof,tobeknownassections135.341and135.647,toreadasfollows: |
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| 12 | 12 | | 135.341.1.Asusedinthissection,thefollowingtermsshallmean: |
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| 13 | 13 | | 2 (1)"CASA",anentitywhichreceivesfundingfromthecourt-appointedspecial |
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| 14 | 14 | | 3advocatefundestablishedundersection476.777,includinganassociationbasedinthisstate, |
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| 15 | 15 | | 4affiliatedwithanationalassociation,organizedtoprovidesupporttoentitiesreceiving |
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| 16 | 16 | | 5fundingfromthecourt-appointedspecialadvocatefund; |
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| 17 | 17 | | 6 (2)"Childadvocacycenters",theregionalchildassessmentcenterslistedin |
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| 18 | 18 | | 7subsection2ofsection210.001,includinganassociationbasedinthisstate,affiliatedwitha |
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| 19 | 19 | | 8nationalassociation,andorganizedtoprovidesupporttoentitieslistedinsubsection2of |
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| 20 | 20 | | 9section210.001; |
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| 21 | 21 | | 10 (3)"Contribution",theamountofdonationtoaqualifiedagency; |
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| 22 | 22 | | 11 (4)"Crisiscarecenter",entitiescontractedwiththisstatewhichprovidetemporary |
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| 23 | 23 | | 12careforchildrenwhoseagerangesfrombirththroughseventeenyearsofagewhoseparents |
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| 24 | 24 | | 13orguardianareexperiencinganunexpectedandunstableorseriousconditionthatrequires |
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| 25 | 25 | | 14immediateactionresultinginshort-termcare,usuallythreetofivecontinuous,uninterrupted |
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| 26 | 26 | | 15days,forchildrenwhomaybeatriskforchildabuse,neglect,orinanemergencysituation; |
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| 27 | 27 | | 16 (5)"Department",thedepartmentofrevenue; |
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| 28 | 28 | | 17 (6)"Director",thedirectorofthedepartmentofrevenue; |
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| 29 | 29 | | EXPLANATION—Matterenclosedinbold-facedbrackets[thus] intheabovebillisnotenactedandis |
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| 30 | 30 | | intendedtobeomittedfromthelaw.Matterinbold-facetypeintheabovebillisproposedlanguage. 18 (7)"Qualifiedagency",CASA,childadvocacycenters,oracrisiscarecenter; |
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| 31 | 31 | | 19 (8)"Taxliability",thetaxdueunderchapter143otherthantaxeswithheldunder |
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| 32 | 32 | | 20sections143.191to143.265. |
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| 33 | 33 | | 21 2.ForalltaxyearsbeginningonorafterJanuary1,2013,ataxcreditmaybeclaimed |
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| 34 | 34 | | 22inanamountequaltouptofiftypercentofaverifiedcontributiontoaqualifiedagencyand |
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| 35 | 35 | | 23shallbenamedthechampionforchildrentaxcredit.Theminimumamountofanytaxcredit |
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| 36 | 36 | | 24issuedshallnotbelessthanfiftydollarsandshallbeappliedtotaxesdueunderchapter143, |
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| 37 | 37 | | 25excludingsections143.191to143.265.Acontributionverificationshallbeissuedtothe |
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| 38 | 38 | | 26taxpayerbytheagencyreceivingthecontribution.Suchcontributionverificationshall |
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| 39 | 39 | | 27includethetaxpayer'sname,SocialSecuritynumber,amountoftaxcredit,amountof |
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| 40 | 40 | | 28contribution,thenameandaddressoftheagencyreceivingthecredit,andthedatethe |
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| 41 | 41 | | 29contributionwasmade.Thetaxcreditprovidedunderthissubsectionshallbeinitiallyfiled |
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| 42 | 42 | | 30fortheyearinwhichtheverifiedcontributionismade. |
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| 43 | 43 | | 31 3.Thecumulativeamountofthetaxcreditsredeemedshallnotexceedonemillion |
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| 44 | 44 | | 32dollarsforallfiscalyearsendingonorbeforeJune30,2019,andonemillionfivehundred |
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| 45 | 45 | | 33thousanddollarsforallfiscalyearsbeginningonorafterJuly1,2019.Theamountavailable |
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| 46 | 46 | | 34shallbeequallydividedamongthethreequalifiedagencies:CASA,childadvocacycenters, |
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| 47 | 47 | | 35orcrisiscarecenters,tobeusedtowardstaxcreditsissued.Intheeventtaxcreditsclaimed |
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| 48 | 48 | | 36underoneagencydonottotaltheallocatedamountforthatagency,theunusedportionforthat |
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| 49 | 49 | | 37agencywillbemadeavailabletotheremainingagenciesequally.Intheeventthetotal |
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| 50 | 50 | | 38amountoftaxcreditsclaimedforanyoneagencyexceedstheamountavailableforthat |
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| 51 | 51 | | 39agency,theamountredeemedshallandwillbeapportionedequallytoalleligibletaxpayers |
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| 52 | 52 | | 40claimingthecreditunderthatagency. |
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| 53 | 53 | | 41 4.PriortoDecemberthirty-firstofeachyear,eachqualifiedagencyshallapplytothe |
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| 54 | 54 | | 42departmentofsocialservicesinordertoverifytheirqualifiedagencystatus.Upona |
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| 55 | 55 | | 43determinationthattheagencyiseligibletobeaqualifiedagency,thedepartmentofsocial |
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| 56 | 56 | | 44servicesshallprovidealetterofeligibilitytosuchagency.NolaterthanFebruaryfirstof |
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| 57 | 57 | | 45eachyear,thedepartmentofsocialservicesshallprovidealistofqualifiedagenciestothe |
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| 58 | 58 | | 46departmentofrevenue.Alltaxcreditapplicationstoclaimthechampionforchildrentax |
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| 59 | 59 | | 47creditshallbefiledbetweenJulyfirstandAprilfifteenthofeachfiscalyear.Ataxpayershall |
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| 60 | 60 | | 48applyforthechampionforchildrentaxcreditbyattachingacopyofthecontribution |
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| 61 | 61 | | 49verificationprovidedbyaqualifiedagencytosuchtaxpayer'sincometaxreturn. |
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| 62 | 62 | | 50 5.Anyamountoftaxcreditwhichexceedsthetaxdueorwhichisappliedforand |
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| 63 | 63 | | 51otherwiseeligibleforissuancebutnotissuedshallnotberefundedbutmaybecarriedoverto |
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| 64 | 64 | | 52anysubsequenttaxyear,nottoexceedatotaloffiveyears. |
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| 65 | 65 | | 53 6.Taxcreditsmaynotbeassigned,transferredorsold. |
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| 66 | 66 | | HB2589 2 54 7.[(1)]Intheeventafullorpartialcreditdenial,dueto[lackofavailablefunds] the |
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| 67 | 67 | | 55cumulativemaximumamountofcreditsbeingredeemedforthefiscalyear, causes[a |
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| 68 | 68 | | 56balance-duenotice] anincometaxbalanceduetobe[generatedbythedepartmentof |
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| 69 | 69 | | 57revenue,oranyotherredeemingagency] owedtothestatebythetaxpayer, thetaxpayer |
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| 70 | 70 | | 58[will]shallnotbeheldliableforanyadditiontotax,penalty, orinterestonthatincometax |
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| 71 | 71 | | 59balancedue,providedthebalanceispaid,orapprovedpaymentarrangementshavebeen |
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| 72 | 72 | | 60made,withinsixtydaysfromissuanceofthenoticeofcreditdenial. |
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| 73 | 73 | | 61 [(2)Intheeventthebalanceisnotpaidwithinsixtydaysfromthenoticeofdenial, |
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| 74 | 74 | | 62theremainingbalanceshallbedueandpayableundertheprovisionsofchapter143.] |
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| 75 | 75 | | 63 8.Thedepartmentmaypromulgatesuchrulesorregulationsasarenecessaryto |
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| 76 | 76 | | 64administertheprovisionsofthissection.Anyruleorportionofarule,asthattermisdefined |
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| 77 | 77 | | 65insection536.010,thatiscreatedundertheauthoritydelegatedinthissectionshallbecome |
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| 78 | 78 | | 66effectiveonlyifitcomplieswithandissubjecttoalloftheprovisionsofchapter536and,if |
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| 79 | 79 | | 67applicable,section536.028.Thissectionandchapter536arenonseverableandifanyofthe |
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| 80 | 80 | | 68powersvestedwiththegeneralassemblypursuanttochapter536toreview,todelaythe |
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| 81 | 81 | | 69effectivedate,ortodisapproveandannularulearesubsequentlyheldunconstitutional,then |
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| 82 | 82 | | 70thegrantofrulemakingauthorityandanyruleproposedoradoptedafterAugust28,2013, |
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| 83 | 83 | | 71shallbeinvalidandvoid. |
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| 84 | 84 | | 72 9.Pursuanttosection23.253,oftheMissourisunsetact: |
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| 85 | 85 | | 73 (1)TheprogramauthorizedunderthissectionshallbereauthorizedasofDecember |
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| 86 | 86 | | 7431,2019,andshallexpireonDecember31,2025,unlessreauthorizedbythegeneral |
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| 87 | 87 | | 75assembly;and |
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| 88 | 88 | | 76 (2)ThissectionshallterminateonSeptemberfirstofthecalendaryearimmediately |
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| 89 | 89 | | 77followingthecalendaryearinwhichtheprogramauthorizedunderthissectionissunset;and |
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| 90 | 90 | | 78 (3)Theprovisionsofthissubsectionshallnotbeconstruedtolimitorinanyway |
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| 91 | 91 | | 79impairthedepartment'sabilitytoredeemtaxcreditsauthorizedonorbeforethedatethe |
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| 92 | 92 | | 80programauthorizedunderthissectionexpiresorataxpayer'sabilitytoredeemsuchcredits. |
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| 93 | 93 | | 81 10.BeginningonMarch29,2013,anyverifiedcontributiontoaqualifiedagency |
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| 94 | 94 | | 82madeonorafterJanuary1,2013,shallbeeligiblefortaxcreditsasprovidedbythissection. |
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| 95 | 95 | | 135.647.1.Asusedinthissection,thefollowingtermsshallmean: |
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| 96 | 96 | | 2 (1)"Localfoodpantry",anyfoodpantrythatis: |
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| 97 | 97 | | 3 (a)Exemptfromtaxationundersection501(c)(3)oftheInternalRevenueCodeof |
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| 98 | 98 | | 41986,asamended;and |
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| 99 | 99 | | 5 (b)DistributingemergencyfoodsuppliestoMissourilow-incomepeoplewhowould |
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| 100 | 100 | | 6otherwisenothaveaccesstofoodsuppliesintheareainwhichthetaxpayerclaimingthetax |
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| 101 | 101 | | 7creditunderthissectionresides; |
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| 102 | 102 | | 8 (2)"Localhomelessshelter",anyhomelessshelterthatis: |
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| 103 | 103 | | HB2589 3 9 (a)ExemptfromtaxationunderSection501(c)(3)oftheInternalRevenueCodeof |
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| 104 | 104 | | 101986,asamended;and |
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| 105 | 105 | | 11 (b)Providingtemporarylivingarrangements,intheareainwhichthetaxpayer |
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| 106 | 106 | | 12claimingthetaxcreditunderthissectionresides,forindividualsandfamilieswhootherwise |
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| 107 | 107 | | 13lackafixed,regular,andadequatenighttimeresidenceandlacktheresourcesorsupport |
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| 108 | 108 | | 14networkstoobtainotherpermanenthousing; |
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| 109 | 109 | | 15 (3)"Localsoupkitchen",anysoupkitchenthatis: |
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| 110 | 110 | | 16 (a)Exemptfromtaxationundersection501(c)(3)oftheInternalRevenueCodeof |
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| 111 | 111 | | 171986,asamended;and |
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| 112 | 112 | | 18 (b)Providingpreparedmealsthroughanestablishedcongregatefeedingoperationto |
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| 113 | 113 | | 19needy,low-incomepersonsincluding,butnotlimitedto,homelesspersonsintheareain |
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| 114 | 114 | | 20whichthetaxpayerclaimingthetaxcreditunderthissectionresides; |
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| 115 | 115 | | 21 (4)"Taxpayer",anindividual,afirm,apartnerinafirm,corporation,orashareholder |
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| 116 | 116 | | 22inanScorporationdoingbusinessinthisstateandsubjecttothestateincometaximposedby |
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| 117 | 117 | | 23chapter143,excludingwithholdingtaximposedbysections143.191to143.265. |
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| 118 | 118 | | 24 2.(1)BeginningonMarch29,2013,anydonationofcashorfoodmadetoalocal |
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| 119 | 119 | | 25foodpantryonorafterJanuary1,2013,unlesssuchfoodisdonatedafterthefood'sexpiration |
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| 120 | 120 | | 26date,shallbeeligiblefortaxcreditsasprovidedbythissection. |
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| 121 | 121 | | 27 (2)BeginningonAugust28,2018,anydonationofcashorfoodmadetoalocalsoup |
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| 122 | 122 | | 28kitchenorlocalhomelessshelteronorafterJanuary1,2018,unlesssuchfoodisdonatedafter |
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| 123 | 123 | | 29thefood'sexpirationdate,shallbeeligibleforataxcreditasprovidedunderthissection. |
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| 124 | 124 | | 30 (3)Anytaxpayerwhomakesadonationthatiseligibleforataxcreditunderthis |
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| 125 | 125 | | 31sectionshallbeallowedacreditagainstthetaxotherwisedueunderchapter143,excluding |
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| 126 | 126 | | 32withholdingtaximposedbysections143.191to143.265,inanamountequaltofiftypercent |
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| 127 | 127 | | 33ofthevalueofthedonationsmadetotheextentsuchamountsthathavebeensubtractedfrom |
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| 128 | 128 | | 34federaladjustedgrossincomeorfederaltaxableincomeareaddedbackinthedetermination |
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| 129 | 129 | | 35ofMissouriadjustedgrossincomeorMissouritaxableincomebeforethecreditcanbe |
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| 130 | 130 | | 36claimed.Eachtaxpayerclaimingataxcreditunderthissectionshallfileanaffidavitwiththe |
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| 131 | 131 | | 37incometaxreturnverifyingtheamountoftheircontributions.Theamountofthetaxcredit |
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| 132 | 132 | | 38claimedshallnotexceedtheamountofthetaxpayer'sstatetaxliabilityforthetaxyearthat |
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| 133 | 133 | | 39thecreditisclaimedandshallnotexceedtwothousandfivehundreddollarspertaxpayer |
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| 134 | 134 | | 40claimingthecredit.Anyamountofcreditthatthetaxpayerisprohibitedbythissectionfrom |
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| 135 | 135 | | 41claiminginataxyearshallnotberefundable,butmaybecarriedforwardtoanyofthe |
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| 136 | 136 | | 42taxpayer'sthreesubsequenttaxyears.Notaxcreditgrantedunderthissectionshallbe |
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| 137 | 137 | | 43transferred,sold,orassigned.Notaxpayershallbeeligibletoreceiveacreditpursuanttothis |
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| 138 | 138 | | 44sectionifsuchtaxpayeremployspersonswhoarenotauthorizedtoworkintheUnitedStates |
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| 139 | 139 | | HB2589 4 45underfederallaw.Notaxpayershallbeabletoclaimmorethanonecreditunderthissection |
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| 140 | 140 | | 46forasingledonation. |
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| 141 | 141 | | 47 3.(1)Thecumulativeamountoftaxcreditsunderthissectionwhichmaybe |
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| 142 | 142 | | 48allocatedtoalltaxpayerscontributingtoalocalfoodpantry,localsoupkitchen,orlocal |
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| 143 | 143 | | 49homelessshelterinanyonefiscalyearshallnotexceedonemillionsevenhundredfifty |
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| 144 | 144 | | 50thousanddollars.Thedirectorofrevenueshallestablishaprocedurebywhichthecumulative |
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| 145 | 145 | | 51amountoftaxcreditsisapportionedamongalltaxpayersclaimingthecreditbyAprilfifteenth |
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| 146 | 146 | | 52ofthefiscalyearinwhichthetaxcreditisclaimed.Tothemaximumextentpossible,the |
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| 147 | 147 | | 53directorofrevenueshallestablishtheproceduredescribedinthissubsectioninsuchamanner |
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| 148 | 148 | | 54astoensurethattaxpayerscanclaimallthetaxcreditspossibleuptothecumulativeamount |
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| 149 | 149 | | 55oftaxcreditsavailableforthefiscalyear. |
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| 150 | 150 | | 56 (2)Intheeventafullorpartialcreditdenial,duetothecumulativemaximum |
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| 151 | 151 | | 57amountofcreditsbeingclaimedforthefiscalyear,causesataxbalanceduetobeowed |
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| 152 | 152 | | 58tothestatebythetaxpayer,thetaxpayershallnotbeheldliableforanyadditiontotax, |
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| 153 | 153 | | 59penalty,orinterestonthattaxbalancedue,providedthebalanceispaid,orapproved |
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| 154 | 154 | | 60paymentarrangementshavebeenmade,withinsixtydaysfromissuanceofthenoticeof |
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| 155 | 155 | | 61creditdenial. |
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| 156 | 156 | | 62 4.Anylocalfoodpantry,localsoupkitchen,orlocalhomelesssheltermayacceptor |
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| 157 | 157 | | 63rejectanydonationoffoodmadeunderthissectionforanyreason.Forpurposesofthis |
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| 158 | 158 | | 64section,anydonationsoffoodacceptedbyalocalfoodpantry,localsoupkitchen,orlocal |
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| 159 | 159 | | 65homelesssheltershallbevaluedatfairmarketvalue,oratwholesalevalueifthetaxpayer |
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| 160 | 160 | | 66makingthedonationoffoodisaretailgrocerystore,foodbroker,wholesaler,orrestaurant. |
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| 161 | 161 | | 67 5.Thedepartmentofrevenueshallpromulgaterulestoimplementtheprovisionsof |
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| 162 | 162 | | 68thissection.Anyruleorportionofarule,asthattermisdefinedinsection536.010,thatis |
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| 163 | 163 | | 69createdundertheauthoritydelegatedinthissectionshallbecomeeffectiveonlyifitcomplies |
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| 164 | 164 | | 70withandissubjecttoalloftheprovisionsofchapter536and,ifapplicable,section536.028. |
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| 165 | 165 | | 71Thissectionandchapter536arenonseverableandifanyofthepowersvestedwiththe |
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| 166 | 166 | | 72generalassemblypursuanttochapter536toreview,todelaytheeffectivedate,orto |
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| 167 | 167 | | 73disapproveandannularulearesubsequentlyheldunconstitutional,thenthegrantof |
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| 168 | 168 | | 74rulemakingauthorityandanyruleproposedoradoptedafterAugust28,2007,shallbeinvalid |
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| 169 | 169 | | 75andvoid. |
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| 170 | 170 | | 76 6.Undersection23.253oftheMissourisunsetact: |
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| 171 | 171 | | 77 (1)TheprogramauthorizedunderthissectionshallbereauthorizedasofAugust28, |
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| 172 | 172 | | 782018,andshallexpireonDecember31,2026,unlessreauthorizedbythegeneralassembly; |
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| 173 | 173 | | 79and |
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| 174 | 174 | | 80 (2)ThissectionshallterminateonSeptemberfirstofthecalendaryearimmediately |
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| 175 | 175 | | 81followingthecalendaryearinwhichtheprogramauthorizedunderthissectionissunset;and |
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| 176 | 176 | | HB2589 5 82 (3)Theprovisionsofthissubsectionshallnotbeconstruedtolimitorinanyway |
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| 177 | 177 | | 83impairataxpayer'sabilitytoredeemtaxcreditsauthorizedonorbeforethedatetheprogram |
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| 178 | 178 | | 84authorizedunderthissectionexpires. |
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| 179 | 179 | | âś” |
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| 180 | 180 | | HB2589 6 |
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