Modifies provisions relating to tax credits for contributions to pregnancy resource centers
Summary
SB 681 repeals and reenacts Missouri’s existing tax credit statute for contributions to pregnancy resource centers. The bill defines what qualifies as a pregnancy resource center and allows taxpayers to claim a credit against state tax liability for donations of cash, securities, or real property to qualifying centers. The credit amount is structured to increase over time: 50% for tax years through 2020, 70% for 2021 through 2025, and 100% beginning in 2026.
The bill also sets limits and administrative rules for the credit. A taxpayer may claim no more than $50,000 per year, credits may only be carried forward one year if unused, and credits cannot be transferred or sold. The Department of Social Services director is charged with classifying eligible facilities, maintaining a way for taxpayers to verify eligibility, and sharing donor information with the Department of Revenue under confidentiality rules. The bill also removes the prior statewide cap on the total amount of credits that may be claimed in fiscal years beginning on or after July 1, 2021.
Impact
SB 681 would amend section 135.630, RSMo, and expand the state’s tax incentive for donations to pregnancy resource centers by increasing the percentage of donations that can be claimed as credits and eliminating the aggregate annual cap for later fiscal years. It affects individual and business taxpayers subject to Missouri income, franchise, premium, financial institution, and express company taxes, while also imposing reporting and classification duties on the Department of Social Services and information-sharing responsibilities with the Department of Revenue. The bill would continue to channel private donations toward nonprofit pregnancy resource centers that provide free services and do not perform or refer for abortions.
Sentiment
Based on the bill text and the absence of recorded committee testimony or votes, the available record suggests a straightforward, policy-focused proposal with no documented opposition or support in the provided materials. The bill’s structure indicates a favorable posture toward pregnancy resource centers and toward expanding tax incentives for donors. Because no transcripts or vote history are included, there is no direct evidence of debate, amendments, or partisan division in the supplied context.
Contention
The main points of potential contention are the bill’s support for pregnancy resource centers, which are defined in a way that excludes facilities that perform, induce, or refer for abortions, and the fiscal policy choice to increase the credit percentage while removing the statewide cap on total credits in later years. Supporters would likely view the measure as encouraging charitable support for pregnancy-related services, while critics could question the revenue impact, the lack of an overall cap after 2021, and the exclusion of abortion-related providers from eligibility. No specific individuals or groups are identified in the provided record as having raised these concerns.
Enacting the pregnancy center autonomy and rights of expression act to protect the ability of private pregnancy centers to provide life-affirming care.