FIRST REGULAR SESSION
SENATE BILL NO. 681
103RD GENERAL ASSEMBLY
INTRODUCED BY SENATOR CARTER.
2727S.01I KRISTINA MARTIN, Secretary
AN ACT
To repeal section 135.630, RSMo, and to enact in lieu thereof one new section relating to tax
credits for charitable contributions to pregnancy resource centers.
Be it enacted by the General Assembly of the State of Missouri, as follows:
Section A. Section 135.630, RSMo, is repealed and one new 1
section enacted in lieu thereof, to be known as section 135.630, 2
to read as follows:3
135.630. 1. As used in this section, the following 1
terms mean: 2
(1) "Contribution", a donation of cash, stock, bonds, 3
or other marketable securities, or real property; 4
(2) "Director", the director of the department of 5
social services; 6
(3) "Pregnancy resource center", a nonresidential 7
facility located in this state: 8
(a) Established and operating primarily to provide 9
assistance to women and families with crisis pregnancies or 10
unplanned pregnancies by offering pregnancy testing, 11
counseling, emotional and material support, and other 12
similar services or by offering services as descri bed under 13
subsection 2 of section 188.325, to encourage and assist 14
such women and families in carrying their pregnancies to 15
term; and 16
(b) Where childbirths are not performed; and 17 SB 681 2
(c) Which does not perform, induce, or refer for 18
abortions and which does not hold itself out as performing, 19
inducing, or referring for abortions; and 20
(d) Which provides direct client services at the 21
facility, as opposed to merely providing counseling or 22
referral services by telephone; and 23
(e) Which provides its services at no cost to its 24
clients; and 25
(f) When providing medical services, such medical 26
services must be performed in accordance with Missouri 27
statute; and 28
(g) Which is exempt from income taxation pursuant to 29
the Internal Revenue Code of 1986, as amended; 30
(4) "State tax liability", in the case of a business 31
taxpayer, any liability incurred by such taxpayer pursuant 32
to the provisions of chapters 143, 147, 148, and 153, 33
excluding sections 143.191 to 143.265 and related 34
provisions, and in the case of an individual taxpayer, any 35
liability incurred by such taxpayer pursuant to the 36
provisions of chapter 143, excluding sections 143.191 to 37
143.265 and related provisions; 38
(5) "Taxpayer", a person, firm, a partner in a firm, 39
corporation, or a shareholder in an S corporation doing 40
business in the state of Missouri and subject to the state 41
income tax imposed by the provisions of chapter 143, or a 42
corporation subject to the annual corporation franchise tax 43
imposed by the provisions of chapter 147, or an insurance 44
company paying an annual tax on its gross premium receipts 45
in this state, or other financial institution paying taxes 46
to the state of Missouri or any political subdivision of 47
this state pursuant to the prov isions of chapter 148, or an 48
express company which pays an annual tax on its gross 49 SB 681 3
receipts in this state pursuant to chapter 153, or an 50
individual subject to the state income tax imposed by the 51
provisions of chapter 143, or any charitable organization 52
which is exempt from federal income tax and whose Missouri 53
unrelated business taxable income, if any, would be subject 54
to the state income tax imposed under chapter 143. 55
2. (1) Beginning on March 29, 2013, any contribution 56
to a pregnancy resour ce center made on or after January 1, 57
2013, shall be eligible for tax credits as provided by this 58
section. 59
(2) For all tax years beginning on or after January 1, 60
2007, and ending on or before December 31, 2020, a taxpayer 61
shall be allowed to clai m a tax credit against the 62
taxpayer's state tax liability in an amount equal to fifty 63
percent of the amount such taxpayer contributed to a 64
pregnancy resource center. For all tax years beginning on 65
or after January 1, 2021, but ending on or before Dece mber 66
31, 2025, a taxpayer shall be allowed to claim a tax credit 67
against the taxpayer's state tax liability in an amount 68
equal to seventy percent of the amount such taxpayer 69
contributed to a pregnancy resource center. For all tax 70
years beginning on o r after January 1, 2026, a taxpayer 71
shall be allowed to claim a tax credit against the 72
taxpayer's state tax liability in an amount equal to one 73
hundred percent of the amount such taxpayer contributed to a 74
pregnancy resource center. 75
3. The amount of the tax credit claimed shall not 76
exceed the amount of the taxpayer's state tax liability for 77
the tax year for which the credit is claimed, and such 78
taxpayer shall not be allowed to claim a tax credit in 79
excess of fifty thousand dollars per tax year. However, any 80
tax credit that cannot be claimed in the tax year the 81 SB 681 4
contribution was made may be carried over only to the next 82
succeeding tax year. No tax credit issued under this 83
section shall be assigned, transferred, or sold. 84
4. Except for any excess credit which is carried over 85
pursuant to subsection 3 of this section, a taxpayer shall 86
not be allowed to claim a tax credit unless the total amount 87
of such taxpayer's contribution or contributions to a 88
pregnancy resource center or centers in such taxpayer's tax 89
year has a value of at least one hundred dollars. 90
5. The director shall determine, at least annually, 91
which facilities in this state may be classified as 92
pregnancy resource centers. The director may require of a 93
facility seeking to be classified as a pregnancy resource 94
center whatever information which is reasonably necessary to 95
make such a determination. The director shall classify a 96
facility as a pregnancy resource center if such facility 97
meets the definition set forth in subsection 1 of this 98
section. 99
6. The director shall establish a procedure by which a 100
taxpayer can determine if a facility has been classified as 101
a pregnancy resource center. Pregnancy resource centers 102
shall be permitted to decline a contribu tion from a 103
taxpayer. The cumulative amount of tax credits which may be 104
claimed by all the taxpayers contributing to pregnancy 105
resource centers in any one fiscal year shall not exceed two 106
million dollars for all fiscal years ending on or before 107
June 30, 2014, and two million five hundred thousand dollars 108
for all fiscal years beginning on or after July 1, 2014, and 109
ending on or before June 30, 2019, and three million five 110
hundred thousand dollars for all fiscal years beginning on 111
or after July 1, 2019, and ending on or before June 30, 112
2021. For all fiscal years beginning on or after July 1, 113 SB 681 5
2021, there shall be no limit imposed on the cumulative 114
amount of tax credits that may be claimed by all taxpayers 115
contributing to pregnancy resource center s under the 116
provisions of this section. Tax credits shall be issued in 117
the order contributions are received. If the amount of tax 118
credits redeemed in a fiscal year is less than the 119
cumulative amount authorized under this subsection, the 120
difference shall be carried over to a subsequent fiscal year 121
or years and shall be added to the cumulative amount of tax 122
credits that may be authorized in that fiscal year or years. 123
7. For all fiscal years ending on or before June 30, 124
2021, the director shall establish a procedure by which, 125
from the beginning of the fiscal year until some point in 126
time later in the fiscal year to be determined by the 127
director, the cumulative amount of tax credits are equally 128
apportioned among all facilities classified as p regnancy 129
resource centers. If a pregnancy resource center fails to 130
use all, or some percentage to be determined by the 131
director, of its apportioned tax credits during this 132
predetermined period of time, the director may reapportion 133
these unused tax credits to those pregnancy resource centers 134
that have used all, or some percentage to be determined by 135
the director, of their apportioned tax credits during this 136
predetermined period of time. The director may establish 137
more than one period of time and r eapportion more than once 138
during each fiscal year. To the maximum extent possible, 139
the director shall establish the procedure described in this 140
subsection in such a manner as to ensure that taxpayers can 141
claim all the tax credits possible up to the cu mulative 142
amount of tax credits available for the fiscal year. 143
8. Each pregnancy resource center shall provide 144
information to the director concerning the identity of each 145 SB 681 6
taxpayer making a contribution to the pregnancy resource 146
center who is claiming a tax credit pursuant to this section 147
and the amount of the contribution. The director shall 148
provide the information to the director of revenue. The 149
director shall be subject to the confidentiality and penalty 150
provisions of section 32.057 relatin g to the disclosure of 151
tax information. 152
9. The provisions of section 23.253 shall not apply to 153
this section. 154