HB 1671 — Tax credits; revise certain existing and authorize additional.
Last action — Approved by Governor
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✓Introduced
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✓In Committee
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✓Passed House
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✓Passed Senate
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✓To Executive
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6Enacted
This bill has been enacted into law. Introduced February 15, 2023. Enacted.
Odds of enactment
High chanceBased on the sponsor, cosponsors, and committee posture, this bill has a high chance of becoming law.
Upgrade to see the exact probability and what's driving it.
A statistical estimate from our own model of past outcomes — an insight, not a guarantee. Policymaking is volatile.
Prognosis
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Enacted
Current position in the legislative process.
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8 sponsors
1 primary, 7 co-sponsors signed on.
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Single-party support
Sponsorship is currently within one party (3 R).
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Cleared a recorded vote
Passed 3 recorded votes so far.
Based on stage, sponsorship breadth, committee status, recorded votes, and cross-state momentum — a description of the observable signals, not a prediction.
Bill Text
What changed in the latest version
1072 added · 1311 removedPlain-language change summary
The revised version of Bill HB 1671 clarifies and expands tax credits available for contributions to charitable organizations. Notably, it includes new definitions for "eligible charitable organizations" and specifies tax credits for contributions to transitional home organizations. This change broadens the types of contributions that qualify for tax benefits and increases the amount of credits that can be claimed, which could encourage more donations and support for various charitable causes. Overall, these amendments aim to enhance financial incentives for taxpayers to contribute to important community services.
1671 (As PassedSent theto House)Governor) AN ACT TO AMEND SECTION 27-7-22.43, MISSISSIPPI CODE OF 1972, WHICH PROVIDES AN INCOME TAX CREDIT, INSURANCE PREMIUM TAX CREDIT AND AD VALOREM TAX CREDIT FOR CONTRIBUTIONS MADE BY CERTAIN TAXPAYERS TO CERTAIN ELIGIBLE CHARITABLE ORGANIZATIONS UNDER THE PREGNANCY RESOURCE ACT, TO INCREASEREVISE THE AMOUNTDEFINITION OF CREDITS THAT MAY BE ALLOCATED BY THE DEPARTMENTTERM OF"ELIGIBLE REVENUECHARITABLE UNDERORGANIZATION"; THIS SECTION;
TO REVISE CERTAIN PROVISIONS REGARDING THE AMOUNT OF CREDIT THAT MAY BE UTILIZED BY A TAXPAYER DURING A TAXABLE YEAR AND TO INCREASE THE AMOUNT OF CREDITS THAT MAY BE ALLOCATED BY THE DEPARTMENT OF REVENUE UNDER THIS SECTION;
TO AMEND SECTION 27-7-22.32, MISSISSIPPI CODE OF 1972, WHICH AUTHORIZES AN INCOME TAX CREDIT FOR EXPENSES INCURRED FOR THE ADOPTION OF A CHILD, TO INCREASE THE AMOUNT OF THE CREDIT AND TO DELETE THE REVERTER ON THE PROVISION OF LAW THAT INCREASES THE MAXIMUM AMOUNT OF THE TAX CREDIT FROM $2,500 TO $5,000 PER CHILD AND THE PROVISION THAT AUTHORIZES AN INCOME TAX CREDIT FOR A CHILD ADOPTED THROUGH THE MISSISSIPPI DEPARTMENT OF CHILD PROTECTION SERVICES;
TO BRING FORWARD SECTION 27-7-22.41, MISSISSIPPI CODE OF 1972, WHICH PROVIDES AN INCOME TAX CREDIT, INSURANCE PREMIUM TAX CREDIT AND AD VALOREM TAX CREDIT FOR CONTRIBUTIONS MADE BY CERTAIN TAXPAYERS TO CERTAIN ELIGIBLE CHARITABLE ORGANIZATIONS, FOR THE PURPOSES OF POSSIBLE AMENDMENT;
TO AUTHORIZE AN INCOME TAX CREDIT, INSURANCE PREMIUM TAX CREDIT H.AND AD VALOREM TAX CREDIT FOR VOLUNTARY CASH CONTRIBUTIONS BY TAXPAYERS TO ELIGIBLE CHARITABLE ORGANIZATIONS;
B.
No.
1671 *HR31/R2214PH* ~ OFFICIAL ~ R3/5 23/HR31/R2214PH PAGE 1 (BS\JAB) AND AD VALOREM TAX CREDIT FOR VOLUNTARY CASH CONTRIBUTIONS BY TAXPAYERS TO ELIGIBLE CHARITABLE ORGANIZATIONS;
TO AUTHORIZE AN INCOME TAX CREDIT FOR CERTAIN TAXPAYERS CLAIMINGH. A FEDERAL INCOME TAX CREDIT FOR CERTAIN DEPENDENT CARE EXPENSES;
B.
No.
1671 *HR31/R2214SG* ~ OFFICIAL ~ R3/5 23/HR31/R2214SG PAGE 1 (BS\JAB) CLAIMING A FEDERAL INCOME TAX CREDIT FOR CERTAIN DEPENDENT CARE EXPENSES;
(b) "Eligible charitable organization" means an organization that is exempt from federal income taxation under Section 501(c)(3) of the Internal Revenue Code and is a pregnancy resource center or crisis pregnancy center eligible* to* receive*. funding disbursed by the Choose Life Advisory Committee under Section 27-19-56.70, 27-19-56.277 and/or 27-19-56.412.
(3)To (a) The tax credit authorized in this section shall be availableconsidered onlyan to"eligible acharitable taxpayerorganization" who is a businesspregnancy enterpriseresource engagedcenter in commercial, industrial or professionalcrisis activitiespregnancy andcenter operatingmust asmeet athe corporation,following limitedcriteria: liability company, partnership or sole proprietorship.
Except(i) asCertify otherwisethat providedno inmore than twenty percent (20%) of the contributions received under this section,section awill H.be spent on administrative purposes;
(ii) File annually with the Secretary of State the organization's publicly available Internal Revenue Service filings.
(3) (a) The tax credit authorized in this section shall be available only to a taxpayer who is a business enterprise engaged H.
1671 *HR31/R2214PH**HR31/R2214SG* ~ OFFICIAL ~ 23/HR31/R2214PH23/HR31/R2214SG ST:PAGE 2(BS\JAB) in commercial, industrial or professional activities and operating as a corporation, limited liability company, partnership or sole proprietorship.
TaxExcept credits;as otherwise provided in this section, a credit is allowed against the taxes imposed by Sections 27-7-5, 27-15-103, 27-15-109 and 27-15-123, for voluntary cash contributions made by a taxpayer during the taxable year to an eligible charitable organization.
revise certain existing and PAGE 2(BS\JAB) authorize additional.
credit is allowed against the taxes imposed by Sections 27-7-5, 27-15-103, 27-15-109 and 27-15-123, for voluntary cash contributions made by a taxpayer during the taxable year to an eligible charitable organization.
(b) A contribution for which a credit is claimed under this section may not be used as a deduction by the taxpayer for state income tax purposes.
1671 *HR31/R2214PH**HR31/R2214SG* ~ OFFICIAL ~ 23/HR31/R2214PH23/HR31/R2214SG ST:PAGE 3(BS\JAB) (b) A contribution for which a credit is claimed under this section may not be used as a deduction by the taxpayer for state income tax purposes.
Tax credits;
revise certain existing and PAGE 3(BS\JAB) authorize additional.
(7)H. The department shall review each written certification and determine whether the organization meets all the criteria to be considered an eligible charitable organization and notify the organization of its determination.
The department may also H.
1671 *HR31/R2214PH**HR31/R2214SG* ~ OFFICIAL ~ 23/HR31/R2214PH23/HR31/R2214SG ST:PAGE 4(BS\JAB) (7) The department shall review each written certification and determine whether the organization meets all the criteria to be considered an eligible charitable organization and notify the organization of its determination.
TaxThe credits;department may also periodically request recertification from the organization.
revise certain existing and PAGE 4(BS\JAB) authorize additional.
periodically request recertification from the organization.
However, if the department cannot allocate the full amount of credits certified in the application due to the limit on the aggregate amount of credits that may be awarded under this section in a calendar year, the department shall so notify the applicant withinH. thirty (30) days with the amount of credits, if any, that may be allocated to the applicant in the calendar year.
Once the department has allocated credits to a taxpayer, if the contribution for which a credit is allocated has not been made as H.
1671 *HR31/R2214PH**HR31/R2214SG* ~ OFFICIAL ~ 23/HR31/R2214PH23/HR31/R2214SG ST:PAGE 5(BS\JAB) within thirty (30) days with the amount of credits, if any, that may be allocated to the applicant in the calendar year.
TaxOnce credits;the department has allocated credits to a taxpayer, if the contribution for which a credit is allocated has not been made as of the date of the allocation, then the contribution must be made not later than sixty (60) days from the date of the allocation.
revise certain existing and PAGE 5(BS\JAB) authorize additional.
of the date of the allocation, then the contribution must be made not later than sixty (60) days from the date of the allocation.
(10) The aggregate amount of tax credits that may be allocated by the department under this section during a calendar year shall not exceed Three Million Five Hundred Thousand Dollars ($3,500,000.00).
However, for calendar year 2023, and for each calendar year thereafter, the aggregate amount of tax credits that H.
B.
Show all 436 changed lines (396 more)
No.
1671 *HR31/R2214PH* ~ OFFICIAL ~ 23/HR31/R2214PH ST:
Tax credits;
revise certain existing and PAGE 6(BS\JAB) authorize additional.
may be allocated by the department under this section during a calendar year shall not exceed Ten Million Dollars ($10,000,000.00).
For credits allocated during a calendar year for contributions to eligible charitable organizations, no more than fifty percent (50%) of such credits may be allocated for contributions to a single eligible charitable organization.
SECTION 2.
Section 27-7-22.32, Mississippi Code of 1972, is amended as follows:
* * * 27-7-22.32.
(1) (a) There shall be allowed as a credit against the tax imposed by this chapter the amount of the qualified adoption expenses paid or incurred, not to exceed Two Thousand Five Hundred Dollars ($2,500.00), for each dependent child legally adopted by a taxpayer under the laws of this state during calendar year 2006 or during any calendar year thereafter through calendar year 2017, * * * not to exceed Five Thousand Dollars ($5,000.00) for each dependent child legally adopted by a taxpayer under the laws of this state during any calendar year thereafter through calendar year 2022, and not to exceed Ten Thousand Dollars ($10,000.00) for each dependent child legally adopted by a taxpayer under the laws of this state during any calendar year thereafter.
A taxpayer claiming a credit under this paragraph (a) may not claim a credit under paragraph (b) of this subsection for the adoption of the same child.
1671 *HR31/R2214PH**HR31/R2214SG* ~ OFFICIAL ~ 23/HR31/R2214PH23/HR31/R2214SG ST:PAGE 6(BS\JAB) (10) The aggregate amount of tax credits that may be allocated by the department under this section during a calendar year shall not exceed Three Million Five Hundred Thousand Dollars ($3,500,000.00).
TaxHowever, credits;for calendar year 2023, and for each calendar year thereafter, the aggregate amount of tax credits that may be allocated by the department under this section during a calendar year shall not exceed Ten Million Dollars ($10,000,000.00).
reviseFor certaincredits existingallocated andduring PAGEa 7(BS\JAB)calendar authorizeyear additional.for contributions to eligible charitable organizations, no more than * * * twenty-five percent (25%) of such credits may be allocated for contributions to a single eligible charitable organization;
(b)however, Therecredits shallnot beallocated allowedbefore asJune a1, creditmay againstbe theallocated taxwithout imposedregard byto thissuch chapterrestriction the amount of Five Thousand Dollars ($5,000.00) for each dependent child legally adopted by a taxpayer under the lawssame of this state through the Mississippi Department of Child Protection Services during calendar yearyear. 2018 or during any calendar year thereafter through calendar year 2022, and the amount of Ten Thousand Dollars ($10,000.00) for each dependent child legally adopted by a taxpayer under the laws of this state through the Mississippi Department of Child Protection Services during any calendar year thereafter.
ASECTION taxpayer2. claiming a credit under this paragraph (b) may not claim a credit under paragraph (a) of this subsection for the adoption of the same child.
(2) The tax credit under this section may be claimed for the taxable year in which the adoption becomes final under the laws of this state.
Any tax credit claimed under this section but not used in any taxable year may be carried forward for the five (5) succeeding tax years.
A tax credit is allowed under this section for any child for which an exemption is claimed during the same taxable year under Section 27-7-21(e).
For the purposes of this section, the term "qualified adoption expenses" means and has the same definition as that term has in 26 USCS * * * 23.
* * * SECTION 3.
H.
B.
No.
1671 *HR31/R2214PH* ~ OFFICIAL ~ 23/HR31/R2214PH ST:
Tax credits;
revise certain existing and PAGE 8(BS\JAB) authorize additional.
The organizationH. must spend at least fifty percent (50%) of its budget on services to residents of this state who receive temporary assistance for needy families benefits or low-income residents of this state and their households or to children who have a chronic illness or physical, intellectual, developmental or emotional disability who are residents of this state.
A charitable organization that is exempt from federal income tax under Section 501(c)(3) of the Internal Revenue Code and that meets all other requirements of this paragraph except that it does not spend at least fifty percent (50%) of its overall budget in Mississippi may be a qualifying charitable organization if it spends at least fifty percent (50%) of its Mississippi budget on services to qualified individuals in Mississippi and it certifies to the department that one hundred percent (100%) of the voluntary cash contributions from the taxpayer will be spent on services to qualified individuals in Mississippi.
Taxpayers choosing to make donations through an umbrella charitable organization that H.
1671 *HR31/R2214PH**HR31/R2214SG* ~ OFFICIAL ~ 23/HR31/R2214PH23/HR31/R2214SG ST:PAGE 7(BS\JAB) organization must spend at least fifty percent (50%) of its budget on services to residents of this state who receive temporary assistance for needy families benefits or low-income residents of this state and their households or to children who have a chronic illness or physical, intellectual, developmental or emotional disability who are residents of this state.
TaxA credits;charitable organization that is exempt from federal income tax under Section 501(c)(3) of the Internal Revenue Code and that meets all other requirements of this paragraph except that it does not spend at least fifty percent (50%) of its overall budget in Mississippi may be a qualifying charitable organization if it spends at least fifty percent (50%) of its Mississippi budget on services to qualified individuals in Mississippi and it certifies to the department that one hundred percent (100%) of the voluntary cash contributions from the taxpayer will be spent on services to qualified individuals in Mississippi.
reviseTaxpayers certainchoosing existingto andmake PAGEdonations 9(BS\JAB)through authorizean additional.umbrella charitable organization that collects donations on behalf of member charities shall designate that the donation be directed to a member charitable organization that would qualify under this section on a stand-alone basis.
collects donations on behalf of member charities shall designate that the donation be directed to a member charitable organization that would qualify under this section on a stand-alone basis.
(c)H. "Qualifying foster care charitable organization" means a qualifying charitable organization that each operating year provides services to at least one hundred (100) qualified individuals in this state and spends at least fifty percent (50%) of its budget on services to qualified individuals in this state.
A charitable organization that is exempt from federal income tax under Section 501(c)(3) of the Internal Revenue Code and that meets all other requirements of this paragraph except that it does not spend at least fifty percent (50%) of its overall budget in Mississippi may be a qualifying foster care charitable organization if it spends at least fifty percent (50%) of its Mississippi budget on services to qualified individuals in Mississippi and it certifies to the department that one hundred percent (100%) of the voluntary cash contributions from the taxpayer will be spent on services to qualified individuals in Mississippi.
For the purposes of this paragraph, "qualified individual" means a child in a foster care placement program established by the Department of Child Protection Services, a H.
1671 *HR31/R2214PH**HR31/R2214SG* ~ OFFICIAL ~ 23/HR31/R2214PH23/HR31/R2214SG ST:PAGE 8(BS\JAB) (c) "Qualifying foster care charitable organization" means a qualifying charitable organization that each operating year provides services to at least one hundred (100) qualified individuals in this state and spends at least fifty percent (50%) of its budget on services to qualified individuals in this state.
TaxA credits;charitable organization that is exempt from federal income tax under Section 501(c)(3) of the Internal Revenue Code and that meets all other requirements of this paragraph except that it does not spend at least fifty percent (50%) of its overall budget in Mississippi may be a qualifying foster care charitable organization if it spends at least fifty percent (50%) of its Mississippi budget on services to qualified individuals in Mississippi and it certifies to the department that one hundred percent (100%) of the voluntary cash contributions from the taxpayer will be spent on services to qualified individuals in Mississippi.
reviseFor certainthe existingpurposes andof PAGEthis 10(BS\JAB)paragraph, authorize"qualified additional.individual" means a child in a foster care placement program established by the Department of Child Protection Services, a child placed under the Safe Families for Children model, or a child at significant risk of entering a foster care placement program established by the Department of Child Protection Services.
child placed under the Safe Families for Children model, or a child at significant risk of entering a foster care placement program established by the Department of Child Protection Services.
(i) Cash assistance, medical care, child care, food, clothing, shelter, and job-placement services or any other assistanceH. that is reasonably necessary to meet immediate basic needs and that is provided and used in this state;
B.
No.
1671 *HR31/R2214SG* ~ OFFICIAL ~ 23/HR31/R2214SG PAGE 9(BS\JAB) assistance that is reasonably necessary to meet immediate basic needs and that is provided and used in this state;
(2) (a) Except as provided in subsections (3) and (4) of this section, a credit is allowed against the taxes imposed by this chapter for voluntary cash contributions by the taxpayer during the taxable year to a qualifying charitable organization, other than a qualifying foster care charitable organization, through calendar year 2022, not to exceed:
( * * *i) TheThrough calendar year 2022, the lesser of Four Hundred Dollars ($400.00) or the amount of the contribution in any taxable year for a single individual or a head of household.household;
H.and for calendar year 2023 and each calendar year thereafter, the lesser of One Thousand Two Hundred Dollars ($1,200.00) or the amount of the contribution in any taxable year for a single individual or a head of household.
( * * *ii) Through calendar year 2022, the lesser of Eight Hundred Dollars ($800.00) or the amount of the contribution in any taxable year for a married couple filing a joint return;
and for calendar year 2023 and each calendar year thereafter, the lesser of Two Thousand Four Hundred Dollars ($2,400.00) or the H.
1671 *HR31/R2214PH**HR31/R2214SG* ~ OFFICIAL ~ 23/HR31/R2214PH23/HR31/R2214SG ST:PAGE 10(BS\JAB) amount of the contribution in any taxable year for a married couple filing a joint return.
Tax(b) credits;From and after January 1, 2023, a credit is also allowed against ad valorem taxes assessed and levied on real property for voluntary cash contributions made by the individual taxpayer during the taxable year to a qualifying charitable organization, other than a qualifying foster care charitable organization.
reviseThe certainamount existingof credit that may be utilized by a taxpayer in a taxable year shall be limited to an amount not to exceed fifty percent (50%) of the total tax liability of the taxpayer for ad valorem taxes assessed and PAGElevied 11(BS\JAB)on authorizereal additional.property.
( * * *ii) The lesser of Eight Hundred Dollars ($800.00) or the amount of the contribution in any taxable year for a married couple filing a joint return.
(b) Except as provided in subsections (3) and (4) of this section, from and after January 1, 2023, a credit is allowed against the taxes imposed by this chapter for voluntary cash contributions by the individual taxpayer during the taxable year to a qualifying charitable organization, other than a qualifying foster care charitable organization.
A credit is also allowed against ad valorem taxes assessed and levied on real property for voluntary cash contributions made by the individual taxpayer during the taxable year to a qualifying charitable organization, other than a qualifying foster care charitable organization.
The amount of credit that may be utilized by a taxpayer in a taxable year shall be limited to (i) an amount not to exceed fifty percent (50%) of the total tax liability of the taxpayer for the taxes imposed by this chapter and (ii) an amount not to exceed fifty percent (50%) of the total tax liability of the taxpayer for ad valorem taxes assessed and levied on real property.
(3) (a) A separate credit is allowed against the taxes imposed by this chapter for voluntary cash contributions during the taxable year to a qualifying foster care charitable H.organization.
A contribution to a qualifying foster care charitable organization does not qualify for, and shall not be included in, any credit amount under subsection (2) of this section.
If the voluntary cash contribution by the taxpayer is to a qualifying foster care charitable organization, the credit shall not exceed:
H.
1671 *HR31/R2214PH**HR31/R2214SG* ~ OFFICIAL ~ 23/HR31/R2214PH23/HR31/R2214SG ST:PAGE 11(BS\JAB) ( * * *i) Through calendar year 2022, the lesser of Five Hundred Dollars ($500.00) or the amount of the contribution in any taxable year for a single individual or a head of household;
Taxand credits;for calendar year 2023 and each calendar year thereafter, the lesser of One Thousand Five Hundred Dollars ($1,500.00) or the amount of the contribution in any taxable year for a single individual or a head of household.
revise( certain* existing* and*ii) PAGEThrough 12(BS\JAB)calendar authorizeyear additional.2022, the lesser of One Thousand Dollars ($1,000.00) or the amount of the contribution in any taxable year for a married couple filing a joint return;
organization.and for calendar year 2023 and each calendar year thereafter, the lesser of Three Thousand Dollars ($3,000.00) or the amount of the contribution in any taxable year for a married couple filing a joint return.
A(b) contributionFrom toand after January 1, 2023, a qualifyingcredit fosteris carealso charitableallowed organizationagainst doesad notvalorem qualifytaxes for,assessed and shalllevied noton bereal includedproperty in,for anyvoluntary creditcash amountcontributions undermade subsectionby (2)the ofindividual thistaxpayer section.during the taxable year to a qualifying foster care charitable organization.
IfThe theamount voluntaryof cashcredit contributionthat may be utilized by thea taxpayer isin a taxable year shall be limited to aan qualifyingamount fosternot careto charitableexceed organization,fifty throughpercent calendar(50%) yearof 2022,the total tax liability of the credittaxpayer shallfor notad exceed:valorem taxes assessed and levied on real property.
(Any *tax *credit *i)claimed Theunder lesserthis ofparagraph Fivebut Hundrednot Dollarsused ($500.00) or the amount of the contribution in any taxable year formay abe singlecarried individualforward orfor afive head(5) ofH. household.
( * * *ii) The lesser of One Thousand Dollars ($1,000.00) or the amount of the contribution in any taxable year for a married couple filing a joint return.
(b) From and after January 1, 2023, a separate credit is allowed against the taxes imposed by this chapter for voluntary cash contributions during the taxable year to a qualifying foster care charitable organization.
A credit is also allowed against ad valorem taxes assessed and levied on real property for voluntary cash contributions made by the individual taxpayer during the taxable year to a qualifying foster care charitable organization.
The amount of credit that may be utilized by a taxpayer in a taxable year shall be limited to (i) an amount not to exceed fifty percent (50%) of the total tax liability of the taxpayer for the taxes imposed by this chapter and (ii) an amount not to exceed fifty percent (50%) of the total tax liability of the taxpayer for ad valorem taxes assessed and levied on real property.
Any tax H.
1671 *HR31/R2214PH**HR31/R2214SG* ~ OFFICIAL ~ 23/HR31/R2214PH23/HR31/R2214SG ST:PAGE 12(BS\JAB) consecutive years from the close of the tax year in which the credits were earned.
Tax credits;
revise certain existing and PAGE 13(BS\JAB) authorize additional.
credit claimed under this paragraph but not used in any taxable year may be carried forward for five (5) consecutive years from the close of the tax year in which the credits were earned.
1671 *HR31/R2214PH**HR31/R2214SG* ~ OFFICIAL ~ 23/HR31/R2214PH23/HR31/R2214SG ST:PAGE 13(BS\JAB) (7) The credit allowed by this section is in lieu of a deduction pursuant to Section 170 of the Internal Revenue Code and taken for state tax purposes.
Tax credits;
revise certain existing and PAGE 14(BS\JAB) authorize additional.
(7) The credit allowed by this section is in lieu of a deduction pursuant to Section 170 of the Internal Revenue Code and taken for state tax purposes.
1671 *HR31/R2214PH**HR31/R2214SG* ~ OFFICIAL ~ 23/HR31/R2214PH23/HR31/R2214SG ST:PAGE 14(BS\JAB) (ii) Are low-income residents of this state;
Tax credits;
revise certain existing and PAGE 15(BS\JAB) authorize additional.
(ii) Are low-income residents of this state;
1671 *HR31/R2214PH**HR31/R2214SG* ~ OFFICIAL ~ 23/HR31/R2214PH23/HR31/R2214SG ST:PAGE 15(BS\JAB) submit a statement that it spends at least fifty percent (50%) of its Mississippi budget on services to qualified individuals in Mississippi and that one hundred percent (100%) of the voluntary cash contributions it receives from Mississippi taxpayers will be spent on services to qualified individuals in Mississippi.
Tax credits;
revise certain existing and PAGE 16(BS\JAB) authorize additional.
submit a statement that it spends at least fifty percent (50%) of its Mississippi budget on services to qualified individuals in Mississippi and that one hundred percent (100%) of the voluntary cash contributions it receives from Mississippi taxpayers will be spent on services to qualified individuals in Mississippi.
1671 *HR31/R2214PH**HR31/R2214SG* ~ OFFICIAL ~ 23/HR31/R2214PH23/HR31/R2214SG ST:PAGE 16(BS\JAB) and for each calendar year thereafter, the aggregate amount of tax credits that may be awarded under this section in any calendar year shall not exceed One Million Dollars ($1,000,000.00).
Tax credits;
revise certain existing and PAGE 17(BS\JAB) authorize additional.
and for each calendar year thereafter, the aggregate amount of tax credits that may be awarded under this section in any calendar year shall not exceed One Million Dollars ($1,000,000.00).
1671 *HR31/R2214PH**HR31/R2214SG* ~ OFFICIAL ~ 23/HR31/R2214PH23/HR31/R2214SG ST:PAGE 17(BS\JAB) allocation, then the contribution must be made not later than sixty (60) days from the date of the allocation.
Tax credits;
revise certain existing and PAGE 18(BS\JAB) authorize additional.
allocation, then the contribution must be made not later than sixty (60) days from the date of the allocation.
SECTION 4.3.
Section 27-7-22.41, Mississippi Code of 1972, is brought forward as follows:
27-7-22.41.
(b) "Eligible charitabletransitional home organization" means an organization that is exempt from federal income taxation under Section 501(c)(3) of the Internal Revenue Code that provides transitional housing for homeless persons age twenty-five (25) and is:under, homeless families and/or homeless and/or referred unwed pregnant women.
(i)"Eligible Licensedtransitional byhome ororganization" underdoes contractnot withinclude theany Mississippientity Departmentthat provides, pays for or provides coverage of Childabortions Protectionor Servicesthat andfinancially supports any other entity that provides, pays for or provides servicescoverage for:of abortions.
1.
The prevention and diversion of children from custody with the Department of Child Protection Services, H.
B.
No.
1671 *HR31/R2214PH* ~ OFFICIAL ~ 23/HR31/R2214PH ST:
Tax credits;
revise certain existing and PAGE 19(BS\JAB) authorize additional.
2.
The safety, care and well-being of children in custody with the Department of Child Protection Services, or 3.
The express purpose of creating permanency for children through adoption;
or (ii) Certified by the department as an educational services charitable organization that is accredited by a regional accrediting organization and provides services to:
1.
Children in a foster care placement program established by the Department of Child Protection Services, children placed under the Safe Families for Children model, or children at significant risk of entering a foster care placement program established by the Department of Child Protection Services, 2.
Children who have a chronic illness or physical, intellectual, developmental or emotional disability, or 3.
Children eligible for free or reduced price meals programs under Section 37-11-7, or selected for participation in the Promise Neighborhoods Program sponsored by the U.S.
Department of Education.
(2) (a) The tax credit authorized in this section shall be available only to a taxpayer who is a business enterprise engaged in commercial, industrial or professional activities and operating as a corporation, limited liability company, partnership or sole proprietorship.
Except as otherwise provided in this section, a H.
B.
No.
1671 *HR31/R2214PH* ~ OFFICIAL ~ 23/HR31/R2214PH ST:
Tax credits;
revise certain existing and PAGE 20(BS\JAB) authorize additional.
credit is allowed against the taxes imposed by Sections 27-7-5, 27-15-103, 27-15-109 and 27-15-123, for voluntary cash contributions made by a taxpayer during the taxable year to an eligible charitable organization.
From and after January 1, 2022, for a taxpayer that is not operating as a corporation, a credit is also allowed against ad valorem taxes assessed and levied on real property for voluntary cash contributions made by the taxpayer during the taxable year to an eligible charitable organization.
The amount of credit that may be utilized by a taxpayer in a taxable year shall be limited to (i) an amount not to exceed fifty percent (50%) of the total tax liability of the taxpayer for the taxes imposed by such sections of law and (ii) an amount not to exceed fifty percent (50%) of the total tax liability of the taxpayer for ad valorem taxes assessed and levied on real property.
Any tax credit claimed under this section but not used in any taxable year may be carried forward for five (5) consecutive years from the close of the tax year in which the credits were earned.
(b) A contribution to an eligible charitable organization for which a credit is claimed under this section does not qualify for and shall not be included in any credit that may be claimed under Section 27-7-22.39.
(c) A contribution for which a credit is claimed under this section may not be used as a deduction by the taxpayer for state income tax purposes.
1671 *HR31/R2214PH**HR31/R2214SG* ~ OFFICIAL ~ 23/HR31/R2214PH23/HR31/R2214SG ST:PAGE 18(BS\JAB) "Eligible transitional home organization" does not include any entity that charges a fee for the services and/or benefits it provides as an eligible transitional home organization.
Tax credits;
revise certain existing and PAGE 21(BS\JAB) authorize additional.
(3) Taxpayers taking a credit authorized by this section shall provide the name of the eligible charitable organization and the amount of the contribution to the department on forms provided by the department.
(4) An eligible charitable organization shall provide the department with a written certification that it meets all criteria to be considered an eligible charitable organization.
An eligible charitable organization must also provide the department with written documented proof of its license and/or written contract with the Mississippi Department of Child Protection Services.
The organization shall also notify the department of any changes that may affect eligibility under this section.
(5) The eligible charitable organization's written certification must be signed by an officer of the organization under penalty of perjury.
The written certification shall include the following:
(a) Verification of the organization's status under Section 501(c)(3) of the Internal Revenue Code;
(b) A statement that the organization does not provide, pay for or provide coverage of abortions and does not financially support any other entity that provides, pays for or provides coverage of abortions;
(c) A statement that the funds generated from the tax credit shall be used for educational resources, staff and expenditures and/or other purposes described in this section.
H.
B.
No.
1671 *HR31/R2214PH* ~ OFFICIAL ~ 23/HR31/R2214PH ST:
Tax credits;
revise certain existing and PAGE 22(BS\JAB) authorize additional.
(d) Any other information that the department requires to administer this section.
(6) The department shall review each written certification and determine whether the organization meets all the criteria to be considered an eligible charitable organization and notify the organization of its determination.
The department may also periodically request recertification from the organization.
The department shall compile and make available to the public a list of eligible charitable organizations.
(7) Tax credits authorized by this section that are earned by a partnership, limited liability company, S corporation or other similar pass-through entity, shall be allocated among all partners, members or shareholders, respectively, either in proportion to their ownership interest in such entity or as the partners, members or shareholders mutually agree as provided in an executed document.
(8) (a) A taxpayer shall apply for credits with the department on forms prescribed by the department.
In the application the taxpayer shall certify to the department the dollar amount of the contributions made or to be made during the calendar year.
Within thirty (30) days after the receipt of an application, the department shall allocate credits based on the dollar amount of contributions as certified in the application.
However, if the department cannot allocate the full amount of credits certified in the application due to the limit on the H.
B.
No.
1671 *HR31/R2214PH* ~ OFFICIAL ~ 23/HR31/R2214PH ST:
Tax credits;
revise certain existing and PAGE 23(BS\JAB) authorize additional.
aggregate amount of credits that may be awarded under this section in a calendar year, the department shall so notify the applicant within thirty (30) days with the amount of credits, if any, that may be allocated to the applicant in the calendar year.
Once the department has allocated credits to a taxpayer, if the contribution for which a credit is allocated has not been made as of the date of the allocation, then the contribution must be made not later than sixty (60) days from the date of the allocation.
If the contribution is not made within such time period, the allocation shall be cancelled and returned to the department for reallocation.
Upon final documentation of the contributions, if the actual dollar amount of the contributions is lower than the amount estimated, the department shall adjust the tax credit allowed under this section.
(b) A taxpayer who applied for a tax credit under this section during calendar year 2020, but who was unable to be awarded the credit due to the limit on the aggregate amount of credits authorized for calendar year 2020, shall be given priority for tax credits authorized to be allocated to taxpayers under this section by Section 27-7-22.39.
(c) For the purposes of using a tax credit against ad valorem taxes assessed and levied on real property, a taxpayer shall present to the appropriate tax collector the tax credit documentation provided to the taxpayer by the Department of Revenue, and the tax collector shall apply the tax credit against H.
B.
No.
1671 *HR31/R2214PH* ~ OFFICIAL ~ 23/HR31/R2214PH ST:
Tax credits;
revise certain existing and PAGE 24(BS\JAB) authorize additional.
such ad valorem taxes.
The tax collector shall forward the tax credit documentation to the Department of Revenue along with the amount of the tax credit applied against ad valorem taxes, and the department shall disburse funds to the tax collector for the amount of the tax credit applied against ad valorem taxes.
Such payments by the Department of Revenue shall be made from current tax collections.
(9) The aggregate amount of tax credits that may be allocated by the department under this section during a calendar year shall not exceed Five Million Dollars ($5,000,000.00), and not more than fifty percent (50%) of tax credits allocated during a calendar year may be allocated for contributions to eligible charitable organizations described in subsection (1)(b)(ii) of this section.
However, for calendar year 2021, the aggregate amount of tax credits that may be allocated by the department under this section during a calendar year shall not exceed Ten Million Dollars ($10,000,000.00), for calendar year 2022, the aggregate amount of tax credits that may be allocated by the department under this section during a calendar year shall not exceed Sixteen Million Dollars ($16,000,000.00), and for calendar year 2023, and for each calendar year thereafter, the aggregate amount of tax credits that may be allocated by the department under this section during a calendar year shall not exceed Eighteen Million Dollars ($18,000,000.00).
For calendar year 2021, and for each calendar year thereafter, fifty percent (50%) H.
B.
No.
1671 *HR31/R2214PH* ~ OFFICIAL ~ 23/HR31/R2214PH ST:
Tax credits;
revise certain existing and PAGE 25(BS\JAB) authorize additional.
of the tax credits allocated during a calendar year shall be allocated for contributions to eligible charitable organizations described in subsection (1)(b)(i) of this section and fifty percent (50%) of the tax credits allocated during a calendar year shall be allocated for contributions to eligible charitable organizations described in subsection (1)(b)(ii) of this section.
For calendar year 2021, and for each calendar year thereafter, for credits allocated during a calendar year for contributions to eligible charitable organizations described in subsection (1)(b)(i) of this section, no more than twenty-five percent (25%) of such credits may be allocated for contributions to a single eligible charitable organization.
Except as otherwise provided in this section, for calendar year 2021, and for each calendar year thereafter, for credits allocated during a calendar year for contributions to eligible charitable organizations described in subsection (1)(b)(ii) of this section, no more than four and one-half percent (4-1/2%) of such credits may be allocated for contributions to a single eligible charitable organization.
SECTION 5.
(1) For the purposes of this section, the following words and phrases shall have the meanings ascribed in this section unless the context clearly indicates otherwise:
(a) "Department" means the Department of Revenue.
(b) "Eligible transitional home organization" means an organization that is exempt from federal income taxation under Section 501(c)(3) of the Internal Revenue Code that provides H.
B.
No.
1671 *HR31/R2214PH* ~ OFFICIAL ~ 23/HR31/R2214PH ST:
Tax credits;
revise certain existing and PAGE 26(BS\JAB) authorize additional.
transitional housing for homeless persons age twenty-five (25) and under, homeless families and/or homeless and/or referred unwed pregnant women.
"Eligible transitional home organization" does not include any entity that provides, pays for or provides coverage of abortions or that financially supports any other entity that provides, pays for or provides coverage of abortions.
"Eligible transitional home organization" does not include any entity that charges a fee for the services and/or benefits it provides as an eligible transitional home organization.
"Transitional housing" includes a program designed by the eligible transitional home organization that offers structure, supervision, support, life skills, education and training as the H.eligible transitional home organization determines to be appropriate for each individual and/or family to achieve and/or maintain independence.
(2) (a) (i) The tax credit authorized in this subsection shall be available only to a taxpayer who is a business enterprise engaged in commercial, industrial or professional activities and operating as a corporation, limited liability company, partnership H.
1671 *HR31/R2214PH**HR31/R2214SG* ~ OFFICIAL ~ 23/HR31/R2214PH23/HR31/R2214SG ST:PAGE 19(BS\JAB) or sole proprietorship.
Tax credits;
revise certain existing and PAGE 27(BS\JAB) authorize additional.
eligible transitional home organization determines to be appropriate for each individual and/or family to achieve and/or maintain independence.
(2) (a) (i) The tax credit authorized in this subsection shall be available only to a taxpayer who is a business enterprise engaged in commercial, industrial or professional activities and operating as a corporation, limited liability company, partnership or sole proprietorship.
(ii) A contribution to an eligible transitional home organization for which a credit is claimed under this subsection does not qualify for and shall not be included in any credit that may be claimed under subsection (3) of this section.
(iii) A contribution for which a credit is claimed under this subsection may not be used as a deduction by the taxpayer for state income tax purposes.
1671 *HR31/R2214PH**HR31/R2214SG* ~ OFFICIAL ~ 23/HR31/R2214PH23/HR31/R2214SG ST:PAGE 20(BS\JAB) (b) Taxpayers taking a credit authorized by this subsection shall provide the name of the eligible transitional home organization and the amount of the contribution to the department on forms provided by the department.
Tax credits;
revise certain existing and PAGE 28(BS\JAB) authorize additional.
(ii) A contribution to an eligible transitional home organization for which a credit is claimed under this subsection does not qualify for and shall not be included in any credit that may be claimed under subsection (3) of this section.
(iii) A contribution for which a credit is claimed under this subsection may not be used as a deduction by the taxpayer for state income tax purposes.
(b) Taxpayers taking a credit authorized by this subsection shall provide the name of the eligible transitional home organization and the amount of the contribution to the department on forms provided by the department.
(ii) Information about the facilities that demonstrate the applicant's ability to provide housing for H.homeless persons age twenty-five (25) and under, homeless families, and/or homeless and/or referred unwed pregnant women;
(iii) Sufficient materials to document the program of the applicant that demonstrate that the applicant has and runs a program that offers structure, supervision, support, life skills, education and training as the eligible transitional home organization determines to be appropriate for each individual and/or family to achieve and/or maintain independence;
H.
1671 *HR31/R2214PH**HR31/R2214SG* ~ OFFICIAL ~ 23/HR31/R2214PH23/HR31/R2214SG ST:PAGE 21(BS\JAB) (iv) A statement that the organization does not charge a fee for services or benefits provided in whole or in part by its transitional housing program;
Tax credits;
revise certain existing and PAGE 29(BS\JAB) authorize additional.
homeless persons age twenty-five (25) and under, homeless families, and/or homeless and/or referred unwed pregnant women;
(iii) Sufficient materials to document the program of the applicant that demonstrate that the applicant has and runs a program that offers structure, supervision, support, life skills, education and training as the eligible transitional home organization determines to be appropriate for each individual and/or family to achieve and/or maintain independence;
(iv) A statement that the organization does not charge a fee for services or benefits provided in whole or in part by its transitional housing program;
(f) Tax credits authorized by this subsection that are earned by a partnership, limited liability company, S corporation or other similar pass-through entity, shall be allocated among all partners, members or shareholders, respectively, either in proportion to their ownership interest in such entity or as the H.partners, members or shareholders mutually agree as provided in an executed document.
B.
No.
1671 *HR31/R2214PH* ~ OFFICIAL ~ 23/HR31/R2214PH ST:
Tax credits;
revise certain existing and PAGE 30(BS\JAB) authorize additional.
partners, members or shareholders mutually agree as provided in an executed document.
Within thirty (30) days after the receipt of an application, the department shall allocate credits based on the dollarH. amount of contributions as certified in the application.
B.
No.
1671 *HR31/R2214SG* ~ OFFICIAL ~ 23/HR31/R2214SG PAGE 22(BS\JAB) dollar amount of contributions as certified in the application.
H.(ii) For the purposes of using a tax credit against ad valorem taxes assessed and levied on real property, a taxpayer shall present to the appropriate tax collector the tax credit documentation provided to the taxpayer by the Department of Revenue, and the tax collector shall apply the tax credit against such ad valorem taxes.
The tax collector shall forward the tax credit documentation to the Department of Revenue along with the amount of the tax credit applied against ad valorem taxes, and the H.
1671 *HR31/R2214PH**HR31/R2214SG* ~ OFFICIAL ~ 23/HR31/R2214PH23/HR31/R2214SG ST:PAGE 23(BS\JAB) department shall disburse funds to the tax collector for the amount of the tax credit applied against ad valorem taxes.
Tax credits;
revise certain existing and PAGE 31(BS\JAB) authorize additional.
(ii) For the purposes of using a tax credit against ad valorem taxes assessed and levied on real property, a taxpayer shall present to the appropriate tax collector the tax credit documentation provided to the taxpayer by the Department of Revenue, and the tax collector shall apply the tax credit against such ad valorem taxes.
The tax collector shall forward the tax credit documentation to the Department of Revenue along with the amount of the tax credit applied against ad valorem taxes, and the department shall disburse funds to the tax collector for the amount of the tax credit applied against ad valorem taxes.
A credit is also allowed against ad valorem taxes H.assessed and levied on real property for voluntary cash contributions made by an individual taxpayer during the taxable year to an eligible transitional home organization.
The amount of credit that may be utilized by a taxpayer in a taxable year shall be limited to an amount not to exceed fifty percent (50%) of the total tax liability of the taxpayer for the taxes imposed by this chapter and an amount not to exceed fifty percent (50%) of the total tax liability of the taxpayer for ad valorem taxes assessed H.
1671 *HR31/R2214PH**HR31/R2214SG* ~ OFFICIAL ~ 23/HR31/R2214PH23/HR31/R2214SG ST:PAGE 24(BS\JAB) and levied on real property.
Tax credits;
revise certain existing and PAGE 32(BS\JAB) authorize additional.
assessed and levied on real property for voluntary cash contributions made by an individual taxpayer during the taxable year to an eligible transitional home organization.
The amount of credit that may be utilized by a taxpayer in a taxable year shall be limited to an amount not to exceed fifty percent (50%) of the total tax liability of the taxpayer for the taxes imposed by this chapter and an amount not to exceed fifty percent (50%) of the total tax liability of the taxpayer for ad valorem taxes assessed and levied on real property.
(b) Taxpayers taking a credit authorized by this subsection shall provide the name of the eligible transitional H.home organization and the amount of the contribution to the department on forms provided by the department.
B.
No.
1671 *HR31/R2214PH* ~ OFFICIAL ~ 23/HR31/R2214PH ST:
Tax credits;
revise certain existing and PAGE 33(BS\JAB) authorize additional.
home organization and the amount of the contribution to the department on forms provided by the department.
(d)H. The eligible transitional housing organization's written certification must be signed by an officer of the organization under penalty of perjury.
B.
No.
1671 *HR31/R2214SG* ~ OFFICIAL ~ 23/HR31/R2214SG PAGE 25(BS\JAB) (d) The eligible transitional housing organization's written certification must be signed by an officer of the organization under penalty of perjury.
H.
B.
No.
1671 *HR31/R2214PH* ~ OFFICIAL ~ 23/HR31/R2214PH ST:
Tax credits;
revise certain existing and PAGE 34(BS\JAB) authorize additional.
TheH. department may also periodically request recertification from the organization.
B.
No.
1671 *HR31/R2214SG* ~ OFFICIAL ~ 23/HR31/R2214SG PAGE 26(BS\JAB) The department may also periodically request recertification from the organization.
H.
B.
No.
1671 *HR31/R2214PH* ~ OFFICIAL ~ 23/HR31/R2214PH ST:
Tax credits;
revise certain existing and PAGE 35(BS\JAB) authorize additional.
Upon final documentation of the contributions, if the actual dollar amount of the contributions is lower than the amountH. estimated, the department shall adjust the tax credit allowed under this subsection.
B.
No.
1671 *HR31/R2214SG* ~ OFFICIAL ~ 23/HR31/R2214SG PAGE 27(BS\JAB) amount estimated, the department shall adjust the tax credit allowed under this subsection.
(g) The aggregate amount of tax credits that may be allocated by the department under this subsection during a H.calendar year shall not exceed One Million Dollars ($1,000,000.00).
B.SECTION 4.
No.
1671 *HR31/R2214PH* ~ OFFICIAL ~ 23/HR31/R2214PH ST:
Tax credits;
revise certain existing and PAGE 36(BS\JAB) authorize additional.
calendar year shall not exceed One Million Dollars ($1,000,000.00).
SECTION 6.
(ii) "Eligible charitable organization" means an organization that is exempt from federal income taxation under Section 501(c)(3) of the Internal Revenue Code and spends at least fiftyH. percent (50%) of its budget on contracting or making other agreements or arrangements with physicians and/or nurse practitioners to provide health care services to low-income residents of this state including those who are mothers and to their households.
B.
No.
1671 *HR31/R2214SG* ~ OFFICIAL ~ 23/HR31/R2214SG PAGE 28(BS\JAB) fifty percent (50%) of its budget on contracting or making other agreements or arrangements with physicians and/or nurse practitioners to provide health care services to low-income residents of this state including those who are mothers and to their households.
H.
B.
No.
1671 *HR31/R2214PH* ~ OFFICIAL ~ 23/HR31/R2214PH ST:
Tax credits;
revise certain existing and PAGE 37(BS\JAB) authorize additional.
Except as otherwise provided in this subsection, a credit is allowed against the taxes imposed by SectionsH. 27-7-5, 27-15-103, 27-15-109 and 27-15-123, for voluntary cash contributions made by a taxpayer during the taxable year to an eligible charitable organization.
B.
No.
1671 *HR31/R2214SG* ~ OFFICIAL ~ 23/HR31/R2214SG PAGE 29(BS\JAB) Sections 27-7-5, 27-15-103, 27-15-109 and 27-15-123, for voluntary cash contributions made by a taxpayer during the taxable year to an eligible charitable organization.
H.
B.
No.
1671 *HR31/R2214PH* ~ OFFICIAL ~ 23/HR31/R2214PH ST:
Tax credits;
revise certain existing and PAGE 38(BS\JAB) authorize additional.
(b) Taxpayers taking a credit authorized by this subsection shall provide the name of the eligible charitable organizationH. and the amount of the contribution to the department on forms provided by the department.
B.
No.
1671 *HR31/R2214SG* ~ OFFICIAL ~ 23/HR31/R2214SG PAGE 30(BS\JAB) organization and the amount of the contribution to the department on forms provided by the department.
(ii) A statement that the organization does not provide, pay for or provide coverage of abortions and does not H.financially support any other entity that provides, pays for or provides coverage of abortions;
B.
No.
1671 *HR31/R2214PH* ~ OFFICIAL ~ 23/HR31/R2214PH ST:
Tax credits;
revise certain existing and PAGE 39(BS\JAB) authorize additional.
financially support any other entity that provides, pays for or provides coverage of abortions;
TheH. department shall compile and make available to the public a list of eligible charitable organizations.
B.
No.
1671 *HR31/R2214SG* ~ OFFICIAL ~ 23/HR31/R2214SG PAGE 31(BS\JAB) The department shall compile and make available to the public a list of eligible charitable organizations.
H.However, if the department cannot allocate the full amount of credits certified in the application due to the limit on the aggregate amount of credits that may be awarded under this subsection in a calendar year, the department shall so notify the applicant within thirty (30) days with the amount of credits, if any, that may be allocated to the applicant in the calendar year.
Once the department has allocated credits to a taxpayer, if the contribution for which a credit is allocated has not been made as of the date of the allocation, then the contribution must be made H.
1671 *HR31/R2214PH**HR31/R2214SG* ~ OFFICIAL ~ 23/HR31/R2214PH23/HR31/R2214SG ST:PAGE 32(BS\JAB) not later than sixty (60) days from the date of the allocation.
Tax credits;
revise certain existing and PAGE 40(BS\JAB) authorize additional.
However, if the department cannot allocate the full amount of credits certified in the application due to the limit on the aggregate amount of credits that may be awarded under this subsection in a calendar year, the department shall so notify the applicant within thirty (30) days with the amount of credits, if any, that may be allocated to the applicant in the calendar year.
Once the department has allocated credits to a taxpayer, if the contribution for which a credit is allocated has not been made as of the date of the allocation, then the contribution must be made not later than sixty (60) days from the date of the allocation.
The tax collector shall forward the tax credit documentation to the Department of Revenue along with the amount of the tax credit applied against ad valorem taxes, and the department shall disburse funds to the tax collector for the H.amount of the tax credit applied against ad valorem taxes.
B.
No.
1671 *HR31/R2214PH* ~ OFFICIAL ~ 23/HR31/R2214PH ST:
Tax credits;
revise certain existing and PAGE 41(BS\JAB) authorize additional.
amount of the tax credit applied against ad valorem taxes.
(3) (a) (i) Except as otherwise provided in this subsection, a credit is allowed against the taxes imposed by this chapterH. for voluntary cash contributions by an individual taxpayer during the taxable year to an eligible charitable organization.
B.
No.
1671 *HR31/R2214SG* ~ OFFICIAL ~ 23/HR31/R2214SG PAGE 33(BS\JAB) chapter for voluntary cash contributions by an individual taxpayer during the taxable year to an eligible charitable organization.
(ii) A husband and wife who file separate returns for a taxable year in which they could have filed a joint return may each claim only one-half (1/2) of the tax credit that would have been allowed for a joint return.
(iii) A contribution to an eligible charitable organization for which a credit is claimed under this subsection does not qualify for and shall not be included in any credit that may be claimed under subsection (2) of this section.
1671 *HR31/R2214PH**HR31/R2214SG* ~ OFFICIAL ~ 23/HR31/R2214PH23/HR31/R2214SG ST:PAGE 34(BS\JAB) (iv) A contribution for which a credit is claimed under this subsection may not be used as a deduction by the taxpayer for state income tax purposes.
Tax credits;
revise certain existing and PAGE 42(BS\JAB) authorize additional.
(ii) A husband and wife who file separate returns for a taxable year in which they could have filed a joint return may each claim only one-half (1/2) of the tax credit that would have been allowed for a joint return.
(iii) A contribution to an eligible charitable organization for which a credit is claimed under this subsection does not qualify for and shall not be included in any credit that may be claimed under subsection (2) of this section.
(iv) A contribution for which a credit is claimed under this subsection may not be used as a deduction by the taxpayer for state income tax purposes.
H.
B.
No.
1671 *HR31/R2214PH* ~ OFFICIAL ~ 23/HR31/R2214PH ST:
Tax credits;
revise certain existing and PAGE 43(BS\JAB) authorize additional.
(e)H. The department shall review each written certification and determine whether the organization meets all the criteria to be considered an eligible charitable organization and notify the organization of its determination.
B.
No.
1671 *HR31/R2214SG* ~ OFFICIAL ~ 23/HR31/R2214SG PAGE 35(BS\JAB) (e) The department shall review each written certification and determine whether the organization meets all the criteria to be considered an eligible charitable organization and notify the organization of its determination.
However, if the department cannot allocate the full amount of credits certified in the application due to the limit on the aggregate amount of credits that may be awarded under this H.subsection in a calendar year, the department shall so notify the applicant within thirty (30) days with the amount of credits, if any, that may be allocated to the applicant in the calendar year.
Once the department has allocated credits to a taxpayer, if the contribution for which a credit is allocated has not been made as of the date of the allocation, then the contribution must be made not later than sixty (60) days from the date of the allocation.
If the contribution is not made within such time period, the H.
1671 *HR31/R2214PH**HR31/R2214SG* ~ OFFICIAL ~ 23/HR31/R2214PH23/HR31/R2214SG ST:PAGE 36(BS\JAB) allocation shall be cancelled and returned to the department for reallocation.
Tax credits;
revise certain existing and PAGE 44(BS\JAB) authorize additional.
subsection in a calendar year, the department shall so notify the applicant within thirty (30) days with the amount of credits, if any, that may be allocated to the applicant in the calendar year.
Once the department has allocated credits to a taxpayer, if the contribution for which a credit is allocated has not been made as of the date of the allocation, then the contribution must be made not later than sixty (60) days from the date of the allocation.
If the contribution is not made within such time period, the allocation shall be cancelled and returned to the department for reallocation.
(g) The aggregate amount of tax credits that may be allocated by the department under this subsection during a calendar year shall not exceed One Million Dollars ($1,000,000.00).
SECTION 5.
(1) As used in this section, the following words and phrases shall have the meanings ascribed in this section unless the context clearly indicates otherwise:
1671 *HR31/R2214PH**HR31/R2214SG* ~ OFFICIAL ~ 23/HR31/R2214PH23/HR31/R2214SG ST:PAGE 37(BS\JAB) (a) "Employment-related expenses" means and has the same definition as such term has in 26 USCS Section 21.
Tax credits;
revise certain existing and PAGE 45(BS\JAB) authorize additional.
(g) The aggregate amount of tax credits that may be allocated by the department under this subsection during a calendar year shall not exceed One Million Dollars ($1,000,000.00).
SECTION 7.
(1) As used in this section, the following words and phrases shall have the meanings ascribed in this section unless the context clearly indicates otherwise:
(a) "Employment-related expenses" means and has the same definition as such term has in 26 USCS Section 21.
The amount of the credit shall be equal to fiftytwenty-five percent (50%)(25%) of the amount of the federal income tax credit lawfully claimed by the taxpayer for such employment-related expenses on the taxpayer's federal income tax return.
In order to claim the credit provided for in this section, a taxpayer must claim the federal income tax credit on the taxpayer's federal H.income tax return and have an adjusted gross income for such return of not more than Fifty Thousand Dollars ($50,000.00).
A taxpayer must provide a copy of such return and any other information required by the department.
SECTION 6.
Sections 3, 4, and 5 of this act shall be codified as new sections in Chapter 7, Title 27, Mississippi Code of 1972.
H.
1671 *HR31/R2214PH**HR31/R2214SG* ~ OFFICIAL ~ 23/HR31/R2214PH23/HR31/R2214SG ST:PAGE 38(BS\JAB) SECTION 7.
Tax credits;
revise certain existing and PAGE 46(BS\JAB) authorize additional.
income tax return and have an adjusted gross income for such return of not more than Fifty Thousand Dollars ($50,000.00).
A taxpayer must provide a copy of such return and any other information required by the department.
SECTION 8.
Sections 5, 6, and 7 of this act shall be codified as new sections in Chapter 7, Title 27, Mississippi Code of 1972.
SECTION 9.
SECTION 10.8.
1671 *HR31/R2214PH**HR31/R2214SG* ~ OFFICIAL ~ 23/HR31/R2214PH23/HR31/R2214SG PAGEST: 47(BS\JAB)
Tax credits;
revise certain existing and PAGE 39(BS\JAB) authorize additional.
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- Introduced As Introduced pdf
Amendments
3 amendments- Amendment Report for House Bill No. 1671 Show changes
- Amendment No 1 (Adopted) (Voice Vote) Adopted Show changes
- Committee Amendment No 1 (Adopted) (Voice Vote) Adopted Show changes
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Action History
-
Approved by Governor
-
Enrolled Bill Signed
-
Enrolled Bill Signed
-
Conference Report Adopted
-
Conference Report Adopted
-
Conference Report Filed
-
Conference Report Filed
-
Recommitted For Further Conf
-
Recommitted For Further Conf
-
Conference Report Filed
-
Conference Report Filed
-
Conferees Named Harkins,Hopson,Polk
-
Conferees Named Lamar,Steverson,Powell
-
Decline to Concur/Invite Conf
-
Returned For Concurrence
-
Passed As Amended
-
Amended
-
Title Suff Do Pass As Amended
-
Referred To Finance
-
Transmitted To Senate
-
Motion to Reconsider Tabled
-
Motion to Reconsider Entered (Johnson, Lamar, Steverson)
-
Passed As Amended
-
Previous Question
-
Amended
-
Title Suff Do Pass
-
Referred To Ways and Means
Sponsors
- Gunn · Primary
- III John Thomas "Trey" Lamar · Cosponsor
- Kevin Felsher · Cosponsor
- Williamson · Cosponsor
- Hopkins · Cosponsor
- Dan Eubanks · Cosponsor
- Boyd (19th) · Cosponsor
- Miles · Cosponsor
Sponsorship breakdown
Export CSV (upgrade) →1 sponsors · 7 co-sponsors · 167 not signed on · 13 voted No
Sponsors (1)
- Gunn
Co-sponsors (7)
- John Thomas "Trey" Lamar, III Republican
- Kevin Felsher Republican
- Williamson
- Hopkins
- Dan Eubanks Republican
- Boyd (19th)
- Miles
Not signed on (167)
167 members have not signed on to this bill.
Show all 167 →"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.
Votes
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Republican | 57 | 0 | 0 | 0 |
| Democrat | 26 | 0 | 0 | 3 |
| Unaffiliated | 30 | 0 | 0 | 3 |
| Independent | 2 | 0 | 0 | 0 |
| Total | 115 | 0 | 0 | 6 |
| % of votes cast | 95% | 0% | 0% | 5% |
How each member voted (121)
| Member | Party | Vote |
|---|---|---|
| Bailey (23rd) | — | Yea |
| Bailey | — | Yea |
| Bain | — | Yea |
| Barnett | — | Yea |
| Blackmon | — | Yea |
| Bomgar | — | Yea |
| Boyd (19th) | — | Yea |
| Boyd (37th) | — | Yea |
| Busby | — | Yea |
| Clarke | — | Yea |
| Criswell | — | Yea |
| Darnell | — | Yea |
| Gibbs | — | Yea |
| Goodin | — | Yea |
| Hopkins | — | Yea |
| Jackson | — | Yea |
| Johnson | — | Yea |
| Lancaster | — | Yea |
| McLeod | — | Yea |
| Miles | — | Yea |
| Paden | — | Yea |
| Patterson | — | Yea |
| Reynolds | — | Yea |
| Stamps | — | Yea |
| Straughter | — | Yea |
| Thompson | — | Yea |
| Weathersby | — | Yea |
| Williamson | — | Yea |
| Young | — | Yea |
| Mr. Speaker | — | Yea |
| Huddleston | — | Not Voting |
| Robinson | — | Not Voting |
| Walker | — | Not Voting |
| Bo Brown | Democrat | Yea |
| Bo Brown | Democrat | Yea |
| Bob Evans | Democrat | Yea |
| Bob Evans | Democrat | Yea |
| Bryant W. Clark | Democrat | Yea |
| Carl Mickens | Democrat | Yea |
| Cedric Burnett | Democrat | Yea |
| Cheikh Taylor | Democrat | Yea |
| Christopher M. Bell | Democrat | Yea |
| Daryl Porter | Democrat | Yea |
| Earle S. Banks | Democrat | Yea |
| Gregory Holloway, Sr. | Democrat | Yea |
| Hester Jackson McCray | Democrat | Yea |
| Jeffery Harness | Democrat | Yea |
| Jeffrey Hulum III | Democrat | Yea |
| Jeramey Anderson | Democrat | Not Voting |
| John G. Faulkner | Democrat | Yea |
| John W. Hines, Sr. | Democrat | Yea |
| Kabir Karriem | Democrat | Yea |
| Omeria Scott | Democrat | Yea |
| Oscar Denton | Democrat | Yea |
| Otis Anthony | Democrat | Yea |
| Percy W. Watson | Democrat | Not Voting |
| Robert L. Sanders | Democrat | Yea |
| Ronnie C. Crudup | Democrat | Yea |
| Solomon C. Osborne | Democrat | Yea |
| Stephanie Foster | Democrat | Yea |
| Tracey T. Rosebud | Democrat | Yea |
| Zakiya Summers | Democrat | Not Voting |
| Angela Cockerham | Independent | Yea |
| Shanda Yates | Independent | Yea |
| Becky Currie | Republican | Yea |
| Bill Kinkade | Republican | Yea |
| Bill Pigott | Republican | Yea |
| Billy Adam Calvert | Republican | Yea |
| Brent Anderson | Republican | Yea |
| Brent Powell | Republican | Yea |
| C. Scott Bounds | Republican | Yea |
| Carolyn Crawford | Republican | Yea |
| Casey Eure | Republican | Yea |
| Clay Deweese | Republican | Yea |
| Dan Eubanks | Republican | Yea |
| Dana McLean | Republican | Yea |
| Donnie Bell | Republican | Yea |
| Donnie Scoggin | Republican | Yea |
| Fred Shanks | Republican | Yea |
| Gene Newman | Republican | Yea |
| Greg Haney | Republican | Yea |
| Henry Zuber III | Republican | Yea |
| Jansen Owen | Republican | Yea |
| Jason White | Republican | Yea |
| Jay McKnight | Republican | Yea |
| Jeff Hale | Republican | Yea |
| Jeffrey S. Guice | Republican | Yea |
| Jerry R. Turner | Republican | Yea |
| Jill Ford | Republican | Yea |
| Jody Steverson | Republican | Yea |
| Joey Hood | Republican | Yea |
| John Read | Republican | Yea |
| John Thomas "Trey" Lamar, III | Republican | Yea |
| Joseph Tubb | Republican | Yea |
| Karl Oliver | Republican | Yea |
| Ken Morgan | Republican | Yea |
| Kent McCarty | Republican | Yea |
| Kevin Felsher | Republican | Yea |
| Kevin Ford | Republican | Yea |
| Kevin Horan | Republican | Yea |
| Larry Byrd | Republican | Yea |
| Lee Yancey | Republican | Yea |
| Lester Carpenter | Republican | Yea |
| Manly Barton | Republican | Yea |
| Mark Tullos | Republican | Yea |
| Missy McGee | Republican | Yea |
| Noah Sanford | Republican | Yea |
| Price Wallace | Republican | Yea |
| Randy Rushing | Republican | Yea |
| Richard Bennett | Republican | Yea |
| Rob Roberson | Republican | Yea |
| Sam C. Mims, V | Republican | Yea |
| Sam Creekmore IV | Republican | Yea |
| Shane Aguirre | Republican | Yea |
| Stacey Hobgood-Wilkes | Republican | Yea |
| Stephen A. Horne | Republican | Yea |
| Steve Massengill | Republican | Yea |
| Timmy Ladner | Republican | Yea |
| Troy Smith | Republican | Yea |
| Vince Mangold | Republican | Yea |
| William Tracy Arnold | Republican | Yea |
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Unaffiliated | 13 | 4 | 0 | 0 |
| Republican | 27 | 0 | 0 | 0 |
| Democrat | 2 | 6 | 0 | 0 |
| Total | 42 | 10 | 0 | 0 |
| % of votes cast | 81% | 19% | 0% | 0% |
How each member voted (52)
| Member | Party | Vote |
|---|---|---|
| Barnett | — | Yea |
| Blackmon | — | Yea |
| Branning | — | Yea |
| Butler A. (36th) | — | Yea |
| Caughman | — | Yea |
| Johnson | — | Yea |
| McDaniel | — | Yea |
| Moran | — | Yea |
| Parker | — | Yea |
| Polk | — | Yea |
| Sojourner | — | Yea |
| Thompson | — | Yea |
| Turner-Ford | — | Yea |
| Butler K. (38th) | — | Nay |
| Horhn | — | Nay |
| Jackson | — | Nay |
| Jordan | — | Nay |
| David Blount | Democrat | Nay |
| Derrick T. Simmons | Democrat | Nay |
| Hillman Terome Frazier | Democrat | Yea |
| Hob Bryan | Democrat | Yea |
| Joseph Thomas | Democrat | Nay |
| Rod Hickman | Democrat | Nay |
| Sarita Simmons | Democrat | Nay |
| Sollie B. Norwood | Democrat | Nay |
| Angela Burks Hill | Republican | Yea |
| Bart Williams | Republican | Yea |
| Benjamin Suber | Republican | Yea |
| Brice Wiggins | Republican | Yea |
| Briggs Hopson | Republican | Yea |
| Chad McMahan | Republican | Yea |
| Chuck Younger | Republican | Yea |
| Daniel H. Sparks | Republican | Yea |
| Dean Kirby | Republican | Yea |
| Dennis DeBar, Jr. | Republican | Yea |
| J. Walter Michel | Republican | Yea |
| Jason Barrett | Republican | Yea |
| Jeff Tate | Republican | Yea |
| Jeremy England | Republican | Yea |
| Joel R. Carter, Jr. | Republican | Yea |
| Joey Fillingane | Republican | Yea |
| Joseph M. Seymour | Republican | Yea |
| Josh Harkins | Republican | Yea |
| Kathy L. Chism | Republican | Yea |
| Kevin Blackwell | Republican | Yea |
| Lydia Graves Chassaniol | Republican | Yea |
| Michael McLendon | Republican | Yea |
| Neil S. Whaley | Republican | Yea |
| Nicole Boyd | Republican | Yea |
| Rita Potts Parks | Republican | Yea |
| Scott DeLano | Republican | Yea |
| Tyler McCaughn | Republican | Yea |
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Republican | 56 | 0 | 0 | 1 |
| Democrat | 17 | 7 | 0 | 5 |
| Unaffiliated | 29 | 2 | 0 | 2 |
| Independent | 2 | 0 | 0 | 0 |
| Total | 104 | 9 | 0 | 8 |
| % of votes cast | 86% | 7% | 0% | 7% |
How each member voted (121)
| Member | Party | Vote |
|---|---|---|
| Bailey (23rd) | — | Yea |
| Bailey | — | Yea |
| Bain | — | Yea |
| Barnett | — | Yea |
| Blackmon | — | Yea |
| Bomgar | — | Yea |
| Boyd (19th) | — | Yea |
| Boyd (37th) | — | Yea |
| Busby | — | Yea |
| Criswell | — | Yea |
| Darnell | — | Yea |
| Gibbs | — | Yea |
| Goodin | — | Yea |
| Hopkins | — | Yea |
| Jackson | — | Yea |
| Lancaster | — | Yea |
| McLeod | — | Yea |
| Miles | — | Yea |
| Paden | — | Yea |
| Patterson | — | Yea |
| Reynolds | — | Yea |
| Stamps | — | Yea |
| Straughter | — | Yea |
| Thompson | — | Yea |
| Walker | — | Yea |
| Weathersby | — | Yea |
| Williamson | — | Yea |
| Young | — | Yea |
| Mr. Speaker | — | Yea |
| Clarke | — | Nay |
| Johnson | — | Nay |
| Huddleston | — | Not Voting |
| Robinson | — | Not Voting |
| Bo Brown | Democrat | Yea |
| Bo Brown | Democrat | Not Voting |
| Bob Evans | Democrat | Yea |
| Bob Evans | Democrat | Not Voting |
| Bryant W. Clark | Democrat | Yea |
| Carl Mickens | Democrat | Yea |
| Cedric Burnett | Democrat | Yea |
| Cheikh Taylor | Democrat | Nay |
| Christopher M. Bell | Democrat | Yea |
| Daryl Porter | Democrat | Nay |
| Earle S. Banks | Democrat | Not Voting |
| Gregory Holloway, Sr. | Democrat | Yea |
| Hester Jackson McCray | Democrat | Yea |
| Jeffery Harness | Democrat | Nay |
| Jeffrey Hulum III | Democrat | Yea |
| Jeramey Anderson | Democrat | Yea |
| John G. Faulkner | Democrat | Nay |
| John W. Hines, Sr. | Democrat | Nay |
| Kabir Karriem | Democrat | Not Voting |
| Omeria Scott | Democrat | Yea |
| Oscar Denton | Democrat | Yea |
| Otis Anthony | Democrat | Yea |
| Percy W. Watson | Democrat | Yea |
| Robert L. Sanders | Democrat | Yea |
| Ronnie C. Crudup | Democrat | Not Voting |
| Solomon C. Osborne | Democrat | Nay |
| Stephanie Foster | Democrat | Yea |
| Tracey T. Rosebud | Democrat | Yea |
| Zakiya Summers | Democrat | Nay |
| Angela Cockerham | Independent | Yea |
| Shanda Yates | Independent | Yea |
| Becky Currie | Republican | Yea |
| Bill Kinkade | Republican | Yea |
| Bill Pigott | Republican | Yea |
| Billy Adam Calvert | Republican | Yea |
| Brent Anderson | Republican | Yea |
| Brent Powell | Republican | Yea |
| C. Scott Bounds | Republican | Yea |
| Carolyn Crawford | Republican | Yea |
| Casey Eure | Republican | Yea |
| Clay Deweese | Republican | Not Voting |
| Dan Eubanks | Republican | Yea |
| Dana McLean | Republican | Yea |
| Donnie Bell | Republican | Yea |
| Donnie Scoggin | Republican | Yea |
| Fred Shanks | Republican | Yea |
| Gene Newman | Republican | Yea |
| Greg Haney | Republican | Yea |
| Henry Zuber III | Republican | Yea |
| Jansen Owen | Republican | Yea |
| Jason White | Republican | Yea |
| Jay McKnight | Republican | Yea |
| Jeff Hale | Republican | Yea |
| Jeffrey S. Guice | Republican | Yea |
| Jerry R. Turner | Republican | Yea |
| Jill Ford | Republican | Yea |
| Jody Steverson | Republican | Yea |
| Joey Hood | Republican | Yea |
| John Read | Republican | Yea |
| John Thomas "Trey" Lamar, III | Republican | Yea |
| Joseph Tubb | Republican | Yea |
| Karl Oliver | Republican | Yea |
| Ken Morgan | Republican | Yea |
| Kent McCarty | Republican | Yea |
| Kevin Felsher | Republican | Yea |
| Kevin Ford | Republican | Yea |
| Kevin Horan | Republican | Yea |
| Larry Byrd | Republican | Yea |
| Lee Yancey | Republican | Yea |
| Lester Carpenter | Republican | Yea |
| Manly Barton | Republican | Yea |
| Mark Tullos | Republican | Yea |
| Missy McGee | Republican | Yea |
| Noah Sanford | Republican | Yea |
| Price Wallace | Republican | Yea |
| Randy Rushing | Republican | Yea |
| Richard Bennett | Republican | Yea |
| Rob Roberson | Republican | Yea |
| Sam C. Mims, V | Republican | Yea |
| Sam Creekmore IV | Republican | Yea |
| Shane Aguirre | Republican | Yea |
| Stacey Hobgood-Wilkes | Republican | Yea |
| Stephen A. Horne | Republican | Yea |
| Steve Massengill | Republican | Yea |
| Timmy Ladner | Republican | Yea |
| Troy Smith | Republican | Yea |
| Vince Mangold | Republican | Yea |
| William Tracy Arnold | Republican | Yea |
Subjects
Frequently asked questions
- Who sponsors HB 1671?
- HB 1671 is sponsored by Gunn, John Thomas "Trey" Lamar, III (Republican), Kevin Felsher (Republican), Williamson, Hopkins, Dan Eubanks (Republican), Boyd (19th), and Miles.
- What is the current status of HB 1671?
- This bill has been enacted into law. Introduced February 15, 2023. Enacted.
- Where can I track HB 1671?
- Track HB 1671 free on One Click Politics — get push/email alerts when it moves.
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