| SB 0247 | Maternity Homes and Domestic Violence Shelter Tax Credit |
| Sponsor: | House | |||
| LR Number: | S0348.01P | Fiscal Note: | 0348-01 | |
| Committee: | Ways and Means | |||
| Last Action: | 05/16/97 - H Calendar S Bills for Third Reading (In Budget) | Journal page: | ||
| Title: | ||||
| Effective Date: | January 1, 1998 | |||
SB 247 - This act provides for tax credits against a taxpayer's state tax liability for contributions to maternity homes and for contributions to shelters for victims of domestic violence.
At least annually the Director of the Department of Social Services shall determine which facilities in the state may be classified as maternity homes, and the Director of the Department of Public Safety shall, at least annually, determine which facilities in the state may be classified as shelters for victims of domestic violence.
The Director of the Department of Social Services and the Director of the Department of Public Safety shall establish procedures so that the cumulative tax credits will be equally apportioned to the facilities under their respective departments.
A taxpayer shall be permitted to claim a tax credit up to
fifty percent of the taxpayer's contribution to a shelter for
victims of domestic violence or to a maternity home; the total
amount of the contribution must be at least one hundred dollars.
RUSS HEMBREE