House Committee Substitute

HCS/SB 87 - This act modifies provisions relating to income tax refund donations.

SAHARA'S LAW

Current law provides for an option for taxpayers to donate a portion of his or her income tax refund to the Pediatric Cancer Research Trust Fund. Such tax income donation option shall sunset on December 31, 2019. This act reauthorizes the program until December 31, 2024.

Moneys generated by the tax refund donations in this act shall be considered state funds, but shall not be included in the calculation of total state revenue. (Section 143.1026)

KANSAS CITY REGIONAL LAW ENFORCEMENT MEMORIAL

For all tax years beginning on or after January 1, 2019, and ending on or before January 1, 2024, this act allows taxpayers to donate a portion of his or her income tax refund to the Kansas City Regional Law Enforcement Memorial Foundation Fund. (Section 143.1028)

This provision is substantially similar to HCS/HB 703 (2019).

SOLDIERS MEMORIAL MILITARY MUSEUM

For all tax years beginning on or after January 1, 2019, and ending on or before January 1, 2024, this act allows taxpayers to donate a portion of his or her income tax refund to the Soldiers Memorial Military Museum in St. Louis Fund. (Section 143.1029)

JOSHUA NORBERG


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