Mississippi 2023 Regular Session

Mississippi Senate Bill SB2684

Introduced
1/16/23  
Refer
1/16/23  
Engrossed
2/3/23  
Refer
2/8/23  

Caption

Children's Promise Act; revise definition of "eligible charitable organization."

Impact

This legislation has the potential to significantly impact the availability and distribution of tax credits for contributions to charities focused on children's services. By defining eligibility more clearly, the bill encourages more businesses to contribute financially, thus redirecting funds towards essential services for children. The cap on the aggregate amount of tax credits that can be allocated each year, which is set to increase from $5 million to $18 million over future years, indicates a growing focus on this area of child welfare in Mississippi. Industry experts anticipate that this may encourage a more robust support system for at-risk children and foster care initiatives.

Summary

Senate Bill 2684, known as the revision of the Children's Promise Act, amends the Mississippi Code by updating the definition of 'eligible charitable organization'. The bill specifically outlines the criteria under which organizations can qualify for tax credits related to charitable contributions. These organizations must either be licensed by or under contract with the Mississippi Department of Child Protection Services or must be accredited educational services organizations that provide support to vulnerable children. The changes aim to enhance support for children in foster care while also providing businesses with an incentive to invest in these causes through tax credits.

Sentiment

The sentiment surrounding SB2684 appears overwhelmingly positive among supporters, who view it as a progressive step towards enhancing the welfare of vulnerable children in Mississippi. Proponents argue that the financial incentives will galvanize businesses to contribute more significantly to charitable organizations, ultimately benefiting society as a whole. Critics, however, have raised concerns about the adequacy of oversight regarding how these funds are utilized by charitable organizations, particularly with the stipulations regarding abortion financing within the definitions presented in the bill. This aspect has introduced a contentious point within discussions about the bill, reflecting broader debates on reproductive rights.

Contention

One notable point of contention lies in the requirement that charitable organizations must not provide, pay for, or cover abortions, which could limit the eligibility of certain organizations that also serve children in need. This stipulation may alienate a portion of potential contributors who support organizations that provide broader healthcare services. Furthermore, the balance of tax credits allocated toward different types of organizations under SB2684 could spark debate regarding equitable funding distribution, particularly as the bill aims to restrict more funds to organizations directly dealing with children from state custody versus educational services.

Companion Bills

No companion bills found.

Similar Bills

MS HB1568

Taxation; bring forward section of law authorizing certain tax credits for contributions to certain eligible charitable organizations.

MS HB1192

Taxation; bring forward section of law authorizing certain tax credits for contributions to certain eligible charitable organizations.

MS HB628

Children's Promise Act; revise definition of "eligible charitable organization" under.

MS HB655

Children's Promise Act; revise definition of "eligible charitable organization" under.

MS SB2894

Children's Promise Act; revise definition of "eligible charitable organization" under.

MS HB1687

Children's Promise Act; revise certain provisions.

MS HB1988

Children's Promise Act; increase amount of tax credits that may be allocated under, bring forward various tax credit sections of law.

MS SB2696

Income tax credit for qualified adoption expenses; increase amount for Mississippi children and remove CPS requirement.