Bill > HB791

This bill establishes a tax credit program for donations made to qualified organizations that provide recovery support services to individuals with substance use disorders, particularly those who are justice-involved (such as individuals recently released from correctional facilities). The tax credit allows taxpayers to claim 50% of their contribution to a qualified organization, with a minimum contribution of $250 and a maximum total credit pool of $2.5 million per tax year. Qualified organizations must be 501(c)(3) non-profits with annual budgets under $5 million and no employees earning over $125,000, focused on providing services like care coordination, recovery coaching, job training, educational services, and recovery housing. The tax credit is non-refundable but can be carried forward for up to four subsequent tax years. The bill defines key terms such as "substance use disorder" and "recovery support services" and requires organizations to provide information about contributions to the Department of Mental Health. The tax credit program will automatically sunset after six years unless reauthorized by the state legislature, with provisions for potential twelve-year extension.

https://house.mo.gov/Bill.aspx?bill=HB791&year=2025&code=R