SB 809 - This act allows a tax credit for persons contributing to unplanned pregnancy resource centers. Section 135.630, RSMo, defines "unplanned pregnancy resource center" as one that provides predominantly free assistance in the event of an unplanned pregnancy but does not perform childbirths or abortions and is tax exempt. If a taxpayer contributes at least $100, then he or she may take a tax credit of up to fifty percent of the amount contributed to a resource center. The credit may not exceed $50,000 in a year and any amount exceeding the taxpayer's state tax liability may be carried over for four years.

Each year, the director of the Department of Social Services shall determine which facilities are unplanned pregnancy resource centers and may request information in order to determine this status. The cumulative amount of tax credits claimed due to contributions may not exceed two million dollars in any fiscal year. The director has the authority to reallocate tax credits among unplanned pregnancy resource centers, if necessary.

Each resource center shall provide to the Department of Revenue the identity of each taxpayer who has contributed to the center and the amount of the contribution.

This act will become effective January 1, 2001 and will apply to all taxable years after December 31, 2000.

This act is substantially similar to HB 2035 (2000).
ERIN MOTLEY