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SB 1233 - For all tax years beginning on or after January 1, 2022, this act authorizes a taxpayer to claim a tax credit in an amount equal to fifty percent of contributions made on or after January 1, 2022, to refugee resource centers, as defined in the act. A taxpayer shall not receive more than $10,000 in tax credits in any tax year. Tax credits authorized by the act shall not be refundable or transferable, but may be carried forward to the next tax year. The Director of the Department of Social Services shall determine, at least annually, which facilities in this state may be classified as refugee resource centers, and shall establish a procedure by which a taxpayer can determine if a facility has been classified as a refugee resource center. Refugee resource centers shall be permitted to decline a contribution from a taxpayer. The total amount of tax credits that may be authorized under the act in any fiscal year shall not exceed $10 million. JOSH NORBERG
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