FIRSTREGULARSESSION
HOUSECOMMITTEESUBSTITUTEFOR
HOUSEBILLNO.1176
103RDGENERALASSEMBLY
2353H.02C JOSEPHENGLER,ChiefClerk
ANACT
Torepealsections135.600,135.621,and135.630,RSMo,andtoenactinlieuthereofthree
newsectionsrelatingtotaxcreditsforcontributionstocertainorganizations.
BeitenactedbytheGeneralAssemblyofthestateofMissouri,asfollows:
SectionA.Sections135.600,135.621,and135.630,RSMo,arerepealedandthree
2newsectionsenactedinlieuthereof,tobeknownassections135.600,135.621,and135.630,
3toreadasfollows:
135.600.1.Asusedinthissection,thefollowingtermsshallmean:
2 (1)"Contribution",adonationofcash,stock,bondsorothermarketablesecurities,or
3realproperty;
4 (2)"Maternityhome",aresidentialfacilitylocatedinthisstate:
5 (a)Establishedforthepurposeofprovidinghousingandassistancetopregnant
6womenwhoarecarryingtheirpregnanciestoterm;
7 (b)Thatdoesnotperform,induce,orreferforabortionsandthatdoesnotholditself
8outasperforming,inducing,orreferringforabortions;
9 (c)Thatprovidesservicesatnocosttoclients;and
10 (d)ThatisexemptfromincometaxationundertheUnitedStatesInternalRevenue
11Code;
12 (3)"Statetaxliability",inthecaseofabusinesstaxpayer,anyliabilityincurredby
13suchtaxpayerpursuanttotheprovisionsofchapter143,chapter147,chapter148,andchapter
14153,exclusiveoftheprovisionsrelatingtothewithholdingoftaxasprovidedforinsections
15143.191to143.265,andrelatedprovisions,andinthecaseofanindividualtaxpayer,any
16liabilityincurredbysuchtaxpayerpursuanttotheprovisionsofchapter143;
EXPLANATION—Matterenclosedinbold-facedbrackets[thus] intheabovebillisnotenactedandis
intendedtobeomittedfromthelaw.Matterinbold-facetypeintheabovebillisproposedlanguage. 17 (4)"Taxpayer",aperson,firm,apartnerinafirm,corporationorashareholderinan
18ScorporationdoingbusinessinthestateofMissouriandsubjecttothestateincometax
19imposedbytheprovisionsofchapter143,includingany[charitable] organizationwhichis
20exemptfromfederalincometaxandwhoseMissouriunrelatedbusinesstaxableincome,if
21any,wouldbesubjecttothestateincometaximposedunderchapter143,oracorporation
22subjecttotheannualcorporationfranchisetaximposedbytheprovisionsofchapter147,or
23aninsurancecompanypayinganannualtaxonitsgrosspremiumreceiptsinthisstate,or
24otherfinancialinstitutionpayingtaxestothestateofMissourioranypoliticalsubdivisionof
25thisstatepursuanttotheprovisionsofchapter148,oranexpresscompanywhichpaysan
26annualtaxonitsgrossreceiptsinthisstatepursuanttochapter153,oranindividualsubjectto
27thestateincometaximposedbytheprovisionsofchapter143.
28 2.Ataxpayershallbeallowedtoclaimataxcreditagainstthetaxpayer'sstatetax
29liability,inanamountequaltofiftypercentoftheamountsuchtaxpayercontributedtoa
30maternityhomeforallfiscalyearsendingonorbeforeJune30,2022,andseventypercentof
31theamountsuchtaxpayercontributedtoamaternityhomeforallfiscalyearsbeginningonor
32afterJuly1,2022, butendingonorbeforeJune30,2026.Forallfiscalyearsbeginning
33onorafterJuly1,2026,ataxpayershallbeallowedtoclaimataxcreditagainstthe
34taxpayer'sstatetaxliabilityinanamountequaltoonehundredpercentoftheamount
35suchtaxpayercontributedtoamaternityhome.
36 3.Theamountofthetaxcreditclaimedshallnotexceedtheamountofthetaxpayer's
37statetaxliabilityforthetaxyearthatthecreditisclaimed,andsuchtaxpayershallnotbe
38allowedtoclaimataxcreditinexcessoffiftythousanddollarspertaxyear.However,any
39taxcreditthatcannotbeclaimedinthetaxyearthecontributionwasmademaybecarried
40overonlytothenextsucceedingtaxyear.Notaxcreditissuedunderthissectionshallbe
41assigned,transferred,orsold.
42 4.Exceptforanyexcesscreditwhichiscarriedoverpursuanttosubsection3ofthis
43section,ataxpayershallnotbeallowedtoclaimataxcreditunlessthetotalamountofsuch
44taxpayer'scontributionorcontributionstoamaternityhomeorhomesinsuchtaxpayer'stax
45yearhasavalueofatleastonehundreddollars.
46 5.Thedirectorofthedepartmentofsocialservicesshalldetermine,atleastannually,
47whichfacilitiesinthisstatemaybeclassifiedasmaternityhomes.Thedirectorofthe
48departmentofsocialservicesmayrequireofafacilityseekingtobeclassifiedasamaternity
49homewhateverinformationisreasonablynecessarytomakesuchadetermination.The
50directorofthedepartmentofsocialservicesshallclassifyafacilityasamaternityhomeif
51suchfacilitymeetsthedefinitionsetforthinsubsection1ofthissection.
52 6.Thedirectorofthedepartmentofsocialservicesshallestablishaprocedureby
53whichataxpayercandetermineifafacilityhasbeenclassifiedasamaternityhome,andby
HCSHB1176 2 54whichsuchtaxpayercanthencontributetosuchmaternityhomeandclaimataxcredit.
55Maternityhomesshallbepermittedtodeclineacontributionfromataxpayer.The
56cumulativeamountoftaxcreditswhichmaybeclaimedbyallthetaxpayerscontributingto
57maternityhomesinanyonefiscalyearshallnotexceedtwomilliondollarsforallfiscalyears
58endingonorbeforeJune30,2014,andtwomillionfivehundredthousanddollarsforall
59fiscalyearsbeginningonorafterJuly1,2014,andendingonorbeforeJune30,2019,and
60threemillionfivehundredthousanddollarsforallfiscalyearsbeginningonorafterJuly1,
612019,andendingonorbeforeJune30,2022.ForallfiscalyearsbeginningonorafterJuly1,
622022,thereshallbenolimitimposedonthecumulativeamountoftaxcreditsthatmaybe
63claimedbyalltaxpayerscontributingtomaternityhomesundertheprovisionsofthissection.
64Taxcreditsshallbeissuedintheordercontributionsarereceived.Iftheamountoftaxcredits
65redeemedinafiscalyearislessthanthecumulativeamountauthorizedunderthissubsection,
66thedifferenceshallbecarriedovertoasubsequentfiscalyearoryearsandshallbeaddedto
67thecumulativeamountoftaxcreditsthatmaybeauthorizedinthatfiscalyearoryears.
68 7.ForallfiscalyearsendingonorbeforeJune30,2022,thedirectorofthe
69departmentofsocialservicesshallestablishaprocedurebywhich,fromthebeginningofthe
70fiscalyearuntilsomepointintimelaterinthefiscalyeartobedeterminedbythedirectorof
71thedepartmentofsocialservices,thecumulativeamountoftaxcreditsareequally
72apportionedamongallfacilitiesclassifiedasmaternityhomes.Ifamaternityhomefailsto
73useall,orsomepercentagetobedeterminedbythedirectorofthedepartmentofsocial
74services,ofitsapportionedtaxcreditsduringthispredeterminedperiodoftime,thedirector
75ofthedepartmentofsocialservicesmayreapportiontheseunusedtaxcreditstothose
76maternityhomesthathaveusedall,orsomepercentagetobedeterminedbythedirectorof
77thedepartmentofsocialservices,oftheirapportionedtaxcreditsduringthispredetermined
78periodoftime.Thedirectorofthedepartmentofsocialservicesmayestablishmorethanone
79periodoftimeandreapportionmorethanonceduringeachfiscalyear.Tothemaximum
80extentpossible,thedirectorofthedepartmentofsocialservicesshallestablishtheprocedure
81describedinthissubsectioninsuchamannerastoensurethattaxpayerscanclaimallthetax
82creditspossibleuptothecumulativeamountoftaxcreditsavailableforthefiscalyear.
83 8.ThissectionshallbecomeeffectiveJanuary1,2000,andshallapplytoalltaxyears
84afterDecember31,1999.
135.621.1.Asusedinthissection,thefollowingtermsmean:
2 (1)"Contribution",adonationofcash,stock,bonds,othermarketablesecurities,or
3realproperty;
4 (2)"Department",thedepartmentofsocialservices;
5 (3)"Diaperbank",anonprofitentitylocatedinthisstate[establishedandoperating
6primarilyforthepurposeofcollectingorpurchasing] thatmeetsthefollowingcriteria:
HCSHB1176 3 7 (a)Collects,purchases,warehouses,andmanagesacommunityinventoryof
8disposablediapersorotherhygieneproductsforinfants,children,orincontinentadults[and
9that];
10 (b)Regularlydistributesaconsistentandreliablesupplyofsuchdiapersorother
11hygieneproductsthroughtwoormoreschools,healthcarefacilities,governmentalagencies,
12orothernonprofitentitiesforeventualdistributiontoindividualsfreeofcharge,withthe
13intentionofreducingdiaperneed;and
14 (c)Isamemberofanationalnetworkorganizationservingallfiftystates
15throughwhichcertificationdemonstratesnonprofitbestpractices,data-drivenprogram
16design,andequitabledistributionfocusedonbestservinginfants,children,and
17incontinentadults;
18 (4)"Taxcredit",acreditagainstthetaxotherwisedueunderchapter143,excluding
19withholdingtaximposedundersections143.191to143.265,orotherwisedueunderchapter
20148or153;
21 (5)"Taxpayer",aperson,firm,partnerinafirm,corporation,orshareholderinanS
22corporationdoingbusinessinthestateofMissouriandsubjecttothestateincometax
23imposedunderchapter143;aninsurancecompanypayinganannualtaxonitsgrosspremium
24receiptsinthisstate;anyotherfinancialinstitutionpayingtaxestothestateofMissourior
25anypoliticalsubdivisionofthisstateunderchapter148;anexpresscompanythatpaysan
26annualtaxonitsgrossreceiptsinthisstateunderchapter153;anindividualsubjecttothe
27stateincometaxunderchapter143;orany[charitable] organizationthatisexemptfrom
28federalincometaxandwhoseMissouriunrelatedbusinesstaxableincome,ifany,wouldbe
29subjecttothestateincometaximposedunderchapter143.
30 2.ForallfiscalyearsbeginningonorafterJuly1,2019,butendingonorbefore
31June30,2026,ataxpayershallbeallowedtoclaimataxcreditagainstthetaxpayer'sstatetax
32liabilityinanamountequaltofiftypercentoftheamountofsuchtaxpayer'scontributionstoa
33diaperbank.ForallfiscalyearsbeginningonorafterJuly1,2026,ataxpayershallbe
34allowedtoclaimataxcreditagainstthetaxpayer'sstatetaxliabilityinanamountequal
35toonehundredpercentoftheamountsuchtaxpayercontributedtoadiaperbank.
36 3.Theamountofthetaxcreditclaimedshallnotexceedtheamountofthetaxpayer's
37statetaxliabilityforthetaxyearforwhichthecreditisclaimed,andsuchtaxpayershallnot
38beallowedtoclaimataxcreditinexcessoffiftythousanddollarspertaxyear.However,any
39taxcreditthatcannotbeclaimedinthetaxyearthecontributionwasmademaybecarried
40overonlytothenextsubsequenttaxyear.Notaxcreditissuedunderthissectionshallbe
41assigned,transferred,orsold.
42 4.Exceptforanyexcesscreditthatiscarriedoverundersubsection3ofthissection,
43notaxpayershallbeallowedtoclaimataxcreditunlessthetaxpayercontributesatleastone
HCSHB1176 4 44hundreddollarstooneormorediaperbanksduringthetaxyearforwhichthecreditis
45claimed.
46 5.Thedepartmentshalldetermine,atleastannually,whichentitiesinthisstate
47qualifyasdiaperbanks.Thedepartmentmayrequireofanentityseekingtobeclassifiedasa
48diaperbankanyinformationwhichisreasonablynecessarytomakesuchadetermination.
49Thedepartmentshallclassifyanentityasadiaperbankifsuchentitysatisfiesthedefinition
50undersubsection1ofthissection.
51 6.Thedepartmentshallestablishaprocedurebywhichataxpayercandetermineifan
52entityhasbeenclassifiedasadiaperbank.
53 7.Diaperbanksmaydeclineacontributionfromataxpayer.
54 8.Thecumulativeamountoftaxcreditsthatmaybeclaimedbyallthetaxpayers
55contributingtodiaperbanksinanyonefiscalyearshallnotexceedfivehundredthousand
56dollars.Taxcreditsshallbeissuedintheordercontributionsarereceived.Iftheamountof
57taxcreditsredeemedinataxyearislessthanfivehundredthousanddollars,thedifference
58shallbeaddedtothecumulativelimitcreatedunderthissubsectionforthenextfiscalyear
59andcarriedovertosubsequentfiscalyearsuntilclaimed.
60 9.Thedepartmentshallestablishaprocedurebywhich,fromthebeginningofthe
61fiscalyearuntilsomepointintimelaterinthefiscalyeartobedeterminedbythedepartment,
62thecumulativeamountoftaxcreditsareequallyapportionedamongallentitiesclassifiedas
63diaperbanks.Ifadiaperbankfailstouseall,orsomepercentagetobedeterminedbythe
64department,ofitsapportionedtaxcreditsduringthispredeterminedperiodoftime,the
65departmentmayreapportionsuchunusedtaxcreditstodiaperbanksthathaveusedall,or
66somepercentagetobedeterminedbythedepartment,oftheirapportionedtaxcreditsduring
67thispredeterminedperiodoftime.Thedepartmentmayestablishmultipleperiodseachfiscal
68yearandreapportionaccordingly.Tothemaximumextentpossible,thedepartmentshall
69establishtheproceduredescribedunderthissubsectioninsuchamannerastoensurethat
70taxpayerscanclaimasmanyofthetaxcreditsaspossible,uptothecumulativelimitcreated
71undersubsection8ofthissection.
72 10.Eachdiaperbankshallprovideinformationtothedepartmentconcerningthe
73identityofeachtaxpayermakingacontributionandtheamountofthecontribution.The
74departmentshallprovidetheinformationtothedepartmentofrevenue.Thedepartmentshall
75besubjecttotheconfidentialityandpenaltyprovisionsofsection32.057relatingtothe
76disclosureoftaxinformation.
77 11.Undersection23.253oftheMissourisunsetact:
78 (1)Theprovisionsoftheprogramauthorizedunderthissectionshall[automatically
79sunsetonDecemberthirty-firstsixyearsafterAugust28,2018,unlessreauthorizedbyanact
80ofthegeneralassembly;
HCSHB1176 5 81 (2)Ifsuchprogramisreauthorized,theprogramauthorizedunderthissectionshall
82automaticallysunsetonDecemberthirty-firstsixyearsaftertheeffectivedateofthe
83reauthorizationofthissection] bereauthorizedasoftheeffectivedateofthisactandshall
84expireonDecember31,2031;
85 [(3)](2)ThissectionshallterminateonSeptemberfirstofthecalendaryear
86immediatelyfollowingthecalendaryearinwhichtheprogramauthorizedunderthissection
87issunset;and
88 [(4)](3)Theprovisionsofthissubsectionshallnotbeconstruedtolimitorinany
89wayimpairthedepartment'sabilitytoissuetaxcreditsauthorizedonorbeforethedatethe
90programauthorizedunderthissectionexpiresorataxpayer'sabilitytoredeemsuchtax
91credits.
135.630.1.Asusedinthissection,thefollowingtermsmean:
2 (1)"Contribution",adonationofcash,stock,bonds,orothermarketablesecurities,or
3realproperty;
4 (2)"Director",thedirectorofthedepartmentofsocialservices;
5 (3)"Pregnancyresourcecenter",anonresidentialfacilitylocatedinthisstate:
6 (a)Establishedandoperatingprimarilytoprovideassistancetowomenandfamilies
7withcrisispregnanciesorunplannedpregnanciesbyofferingpregnancytesting,counseling,
8emotionalandmaterialsupport,andothersimilarservicesorbyofferingservicesasdescribed
9undersubsection2ofsection188.325,toencourageandassistsuchwomenandfamiliesin
10carryingtheirpregnanciestoterm;and
11 (b)Wherechildbirthsarenotperformed;and
12 (c)Whichdoesnotperform,induce,orreferforabortionsandwhichdoesnothold
13itselfoutasperforming,inducing,orreferringforabortions;and
14 (d)Whichprovidesdirectclientservicesatthefacility,asopposedtomerely
15providingcounselingorreferralservicesbytelephone;and
16 (e)Whichprovidesitsservicesatnocosttoitsclients;and
17 (f)Whenprovidingmedicalservices,suchmedicalservicesmustbeperformedin
18accordancewithMissouristatute;and
19 (g)WhichisexemptfromincometaxationpursuanttotheInternalRevenueCodeof
201986,asamended;
21 (4)"Statetaxliability",inthecaseofabusinesstaxpayer,anyliabilityincurredby
22suchtaxpayerpursuanttotheprovisionsofchapters143,147,148,and153,excluding
23sections143.191to143.265andrelatedprovisions,andinthecaseofanindividualtaxpayer,
24anyliabilityincurredbysuchtaxpayerpursuanttotheprovisionsofchapter143,excluding
25sections143.191to143.265andrelatedprovisions;
HCSHB1176 6 26 (5)"Taxpayer",aperson,firm,apartnerinafirm,corporation,orashareholderinan
27ScorporationdoingbusinessinthestateofMissouriandsubjecttothestateincometax
28imposedbytheprovisionsofchapter143,oracorporationsubjecttotheannualcorporation
29franchisetaximposedbytheprovisionsofchapter147,oraninsurancecompanypayingan
30annualtaxonitsgrosspremiumreceiptsinthisstate,orotherfinancialinstitutionpaying
31taxestothestateofMissourioranypoliticalsubdivisionofthisstatepursuanttothe
32provisionsofchapter148,oranexpresscompanywhichpaysanannualtaxonitsgross
33receiptsinthisstatepursuanttochapter153,oranindividualsubjecttothestateincometax
34imposedbytheprovisionsofchapter143,orany[charitable] organizationwhichisexempt
35fromfederalincometaxandwhoseMissouriunrelatedbusinesstaxableincome,ifany,would
36besubjecttothestateincometaximposedunderchapter143.
37 2.(1)BeginningonMarch29,2013,anycontributiontoapregnancyresourcecenter
38madeonorafterJanuary1,2013,shallbeeligiblefortaxcreditsasprovidedbythissection.
39 (2)ForalltaxyearsbeginningonorafterJanuary1,2007,andendingonorbefore
40December31,2020,ataxpayershallbeallowedtoclaimataxcreditagainstthetaxpayer's
41statetaxliabilityinanamountequaltofiftypercentoftheamountsuchtaxpayercontributed
42toapregnancyresourcecenter.ForalltaxyearsbeginningonorafterJanuary1,2021,but
43endingonorbeforeDecember31,2025,ataxpayershallbeallowedtoclaimataxcredit
44againstthetaxpayer'sstatetaxliabilityinanamountequaltoseventypercentoftheamount
45suchtaxpayercontributedtoapregnancyresourcecenter.Foralltaxyearsbeginningonor
46afterJanuary1,2026,ataxpayershallbeallowedtoclaimataxcreditagainstthe
47taxpayer'sstatetaxliabilityinanamountequaltoonehundredpercentoftheamount
48suchtaxpayercontributedtoapregnancyresourcecenter.
49 3.Theamountofthetaxcreditclaimedshallnotexceedtheamountofthetaxpayer's
50statetaxliabilityforthetaxyearforwhichthecreditisclaimed,andsuchtaxpayershallnot
51beallowedtoclaimataxcreditinexcessoffiftythousanddollarspertaxyear.However,any
52taxcreditthatcannotbeclaimedinthetaxyearthecontributionwasmademaybecarried
53overonlytothenextsucceedingtaxyear.Notaxcreditissuedunderthissectionshallbe
54assigned,transferred,orsold.
55 4.Exceptforanyexcesscreditwhichiscarriedoverpursuanttosubsection3ofthis
56section,ataxpayershallnotbeallowedtoclaimataxcreditunlessthetotalamountofsuch
57taxpayer'scontributionorcontributionstoapregnancyresourcecenterorcentersinsuch
58taxpayer'staxyearhasavalueofatleastonehundreddollars.
59 5.Thedirectorshalldetermine,atleastannually,whichfacilitiesinthisstatemaybe
60classifiedaspregnancyresourcecenters.Thedirectormayrequireofafacilityseekingtobe
61classifiedasapregnancyresourcecenterwhateverinformationwhichisreasonablynecessary
HCSHB1176 7 62tomakesuchadetermination.Thedirectorshallclassifyafacilityasapregnancyresource
63centerifsuchfacilitymeetsthedefinitionsetforthinsubsection1ofthissection.
64 6.Thedirectorshallestablishaprocedurebywhichataxpayercandetermineifa
65facilityhasbeenclassifiedasapregnancyresourcecenter.Pregnancyresourcecentersshall
66bepermittedtodeclineacontributionfromataxpayer.Thecumulativeamountoftaxcredits
67whichmaybeclaimedbyallthetaxpayerscontributingtopregnancyresourcecentersinany
68onefiscalyearshallnotexceedtwomilliondollarsforallfiscalyearsendingonorbefore
69June30,2014,andtwomillionfivehundredthousanddollarsforallfiscalyearsbeginningon
70orafterJuly1,2014,andendingonorbeforeJune30,2019,andthreemillionfivehundred
71thousanddollarsforallfiscalyearsbeginningonorafterJuly1,2019,andendingonor
72beforeJune30,2021.ForallfiscalyearsbeginningonorafterJuly1,2021,thereshallbeno
73limitimposedonthecumulativeamountoftaxcreditsthatmaybeclaimedbyalltaxpayers
74contributingtopregnancyresourcecentersundertheprovisionsofthissection.Taxcredits
75shallbeissuedintheordercontributionsarereceived.Iftheamountoftaxcreditsredeemed
76inafiscalyearislessthanthecumulativeamountauthorizedunderthissubsection,the
77differenceshallbecarriedovertoasubsequentfiscalyearoryearsandshallbeaddedtothe
78cumulativeamountoftaxcreditsthatmaybeauthorizedinthatfiscalyearoryears.
79 7.ForallfiscalyearsendingonorbeforeJune30,2021,thedirectorshallestablisha
80procedurebywhich,fromthebeginningofthefiscalyearuntilsomepointintimelaterinthe
81fiscalyeartobedeterminedbythedirector,thecumulativeamountoftaxcreditsareequally
82apportionedamongallfacilitiesclassifiedaspregnancyresourcecenters.Ifapregnancy
83resourcecenterfailstouseall,orsomepercentagetobedeterminedbythedirector,ofits
84apportionedtaxcreditsduringthispredeterminedperiodoftime,thedirectormayreapportion
85theseunusedtaxcreditstothosepregnancyresourcecentersthathaveusedall,orsome
86percentagetobedeterminedbythedirector,oftheirapportionedtaxcreditsduringthis
87predeterminedperiodoftime.Thedirectormayestablishmorethanoneperiodoftimeand
88reapportionmorethanonceduringeachfiscalyear.Tothemaximumextentpossible,the
89directorshallestablishtheproceduredescribedinthissubsectioninsuchamannerasto
90ensurethattaxpayerscanclaimallthetaxcreditspossibleuptothecumulativeamountoftax
91creditsavailableforthefiscalyear.
92 8.Eachpregnancyresourcecentershallprovideinformationtothedirector
93concerningtheidentityofeachtaxpayermakingacontributiontothepregnancyresource
94centerwhoisclaimingataxcreditpursuanttothissectionandtheamountofthecontribution.
95Thedirectorshallprovidetheinformationtothedirectorofrevenue.Thedirectorshallbe
96subjecttotheconfidentialityandpenaltyprovisionsofsection32.057relatingtothe
97disclosureoftaxinformation.
HCSHB1176 8 98 9.Theprovisionsofsection23.253shallnotapplytothissection.
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HCSHB1176 9