SB1547 revises Missouri’s benevolent tax credit statutes by adding a new tax credit for stillbirths and by updating several existing charitable contribution credits. The bill creates a $2,200 nonrefundable-but-refundable-through-overpayment credit for each stillbirth beginning with tax years on or after January 1, 2027, if the child otherwise would have qualified as a dependent. It also repeals and reenacts provisions governing credits for donations to shelters for victims of domestic violence, rape crisis centers, maternity homes, pregnancy resource centers, diaper banks, and food-related charities.
For the charitable credits, the bill generally increases or restructures the percentage of contributions that may be claimed as credits, raises the per-taxpayer cap to $100,000 annually for several programs, and in some cases removes statewide annual credit caps beginning in 2026. It also adds special 100% credit rates for certain rural facilities or organizations serving rural residents, reflecting a policy preference to direct more support to rural areas. The bill preserves administrative oversight by the Department of Social Services and the Department of Revenue, including annual facility classification, taxpayer verification procedures, and rulemaking authority.
Impact
The bill would substantially amend Chapter 135 of the Revised Statutes of Missouri by repealing and reenacting sections governing benevolent tax credits and adding a new section for stillbirth-related credits. It affects individual and business taxpayers who donate to qualifying nonprofits, as well as the nonprofit facilities themselves, by changing eligibility standards, credit percentages, annual caps, carryforward rules, and reporting requirements. It also expands the role of state agencies in certifying qualifying organizations and administering the credits, while removing or limiting some sunset provisions and statewide credit caps for certain programs.
Sentiment
The available context does not include committee debate or recorded votes, so there is no direct evidence of opposition or support from the legislative record provided. Based on the bill text, the overall policy direction appears favorable to charitable organizations and families affected by stillbirth, with an emphasis on increasing incentives for donations and support services. The inclusion of rural enhancements suggests a broadly supportive framing around access to services in underserved areas.
Contention
The most likely points of contention are the fiscal cost of expanding and in some cases removing caps on tax credits, the policy choice to direct credits toward organizations associated with pregnancy, domestic violence, and anti-abortion services, and the new stillbirth credit’s interaction with existing dependency exemptions. Another possible issue is administrative complexity, since the bill requires agencies to classify facilities, verify contributions, and manage apportionment of limited credits in some programs. The rural-area bonus credits may also raise questions about how rural status is defined and which organizations qualify as serving a large number of rural residents.