SB 1041 - This act modifies provisions relating to benevolent tax credits. NEIGHBORHOOD ASSISTANCE TAX CREDITS Current law authorizes multiple tax credits for contributions made to and investments made for the purposes of providing physical revitalization, economic development, job training or education for individuals, community services, crime prevention, and affordable housing assistance, with such tax credits being equal to varying percentages of the contributions or investments made. This act sets each tax credit equal to 70% of the amount of such contributions or investments. (Section 32.115) This provision is identical to a provision in SCS/HCS/HB 1483 (2024) and SCS/SB 455 (2023), and is substantially similar to HCS/HB 1210 (2023) and to a provision in SB 1179 (2024), HCS/HB 1935 (2024), HB 2089 (2024), HCS/SS/SB 143 (2023), and HCS/HB 714 (2023). YOUTH OPPORTUNITIES AND VIOLENCE PREVENTION TAX CREDIT Current law authorizes a tax credit in the amount of 50% of contributions made to certain youth programs. This act increases such tax credit to 70% of the amount of such contributions made. (Section 135.460) This provision is identical to a provision in SB 1179 (2024), SCS/HCS/HB 1483 (2024), HCS/HB 1935 (2024), HB 2089 (2024), SCS/SB 455 (2023), HCS/SS/SB 143 (2023), and HCS/HB 714 (2023). JOSH NORBERG