HB 1444 — Authorizes a tax credit for donations made to certain organizations

Bill Text

Compared against the Missouri Revised Statutes as published AI-generated reading aid — verify against the official bill.

This bill amends 3 section(s) of the Missouri Revised Statutes: Section 135.440, RSMo; Section 536.028, RSMo; Section 135.800, RSMo.

• Section 135.440, RSMo

  (1) "Contribution", a donation of cash; stocks, bonds, or other marketable securities; or real property valued at the current property tax-assessed valuation of the property. If a property has not been assessed or has no assessed valuation, no credit shall be authorized for the donation of the property; (2) "Department", the department of mental health; (3) "Director", the director of the department of mental health; ("Justice-involved individual", a person who is on probation, paroled, discharged, or otherwise released from any correctional facility of the department of corrections, any county jail, or any mental health institution, where such person has been confined within the previous year; ("Qualified organization", an organization exempt from taxation under Section 501(c)(3) of the Internal Revenue Code, including any faith-based organization, peer- or community-based organization, or recovery community center or outreach that provides recovery support services and assistance to justice-involved individuals and people in recovery from substance use disorders. A qualified organization shall not have an annual budget in excess of five million dollars and shall not have any employees bold-face who receive more than one hundred twenty-five thousand dollars in compensation annually. A qualified organization does not need to be contracted with this state as a recovery support services provider, but shall meet the qualifications to be contracted with this state as such a provider. No housing organization shall be a qualified organization unless accredited by the National Alliance of Recovery Residences (NARR) or Adult and Teen Challenge (ATC) USA; (6) "Recovery support services", includes care coordination, recovery coaching, spiritual counseling, group support, employment services, job training, educational services, and recovery housing and transportation, in coordination with substance use disorder service providers. Recovery support services may be offered in a variety of settings, including community, faith-based, and peer recovery organizations. Recovery support programs shall be person-centered and self-directed, allowing a recovering individual to choose the provider; (7) "State tax liability", in the case of a business taxpayer, any liability incurred by such taxpayer under the provisions of chapters 143, 148, and 153, excluding the provisions of sections 143.191 to 143.265 and related provisions; and in the case of an individual taxpayer, any liability incurred by such taxpayer under the provisions of chapter 143, excluding the provisions of sections 143.191 to 143.265 and related provisions; (8) "Substance use disorder", any disorder identified in the Diagnostic and Statistical Manual of Mental Disorders, Fifth Edition (DSM-V or DSM 5), relating to one of ten classes of drugs, including alcohol; caffeine; cannabis; hallucinogens; inhalants; opioids; sedatives, hypnotics, or anxiolytics; stimulants, including amphetamine-type substances, cocaine, and other stimulants; tobacco; and other or unknown substances. Repeated use of a substance shall be considered a substance use disorder if the repeated use causes significant impairment, disability, a failure to meet responsibilities, health problems, impaired control, social problems, or other risks; (9) "Taxpayer", a person, firm, partner in a firm, corporation, or shareholder in an S corporation doing business in the state of Missouri and subject to the state income tax imposed by the provisions of chapter 143; an insurance company paying an annual tax on its gross premium receipts in this state; a financial institution paying taxes to the state of Missouri or to any political subdivision of this state under the provisions of chapter 148; an express company that pays an annual tax on its gross receipts in this state under chapter 153; an individual subject to the state income tax imposed by the provisions of chapter 143; or any charitable organization that is exempt from

  amended

• Section 536.028, RSMo

  and if any of the powers vested with the general assembly pursuant to chapter 536 to review, to delay the effective date, or to disapprove and annul a rule are subsequently held unconstitutional, then the grant of rulemaking authority and any rule proposed or adopted after August 28, 2024, shall be invalid and void. 13. Under section 23.253 of the Missouri sunset act: (1) The new program established under this section shall automatically sunset on December thirty-first six years after the effective date of this section unless reauthorized by an act of the general assembly; (2) If such program is reauthorized, the program authorized under this section shall automatically sunset on December thirty-first twelve years after the effective date of the reauthorization of this section; and (This section shall terminate on September first of the calendar year immediately following the calendar year in which the program authorized under this section is sunset.

  amended

• Section 135.800, RSMo

  and → rape crisis center tax credit , and the nonprofit organization donation tax credit created pursuant to section 135.440

  amended

Action History

1. February 28, 2024

   Voted Do Pass (H)

2. February 28, 2024

   Executive Session Completed (H)

3. January 17, 2024

   Public Hearing Completed (H)

4. January 04, 2024

   Referred: Corrections and Public Institutions(H)

5. January 04, 2024

   Read Second Time (H)

6. January 03, 2024

   Read First Time (H)

7. December 01, 2023

   Prefiled (H)

Sponsors

• Travis Smith · Primary
• Kimberly-Ann Collins · Cosponsor

Subjects