SB 1179 - This act modifies provisions relating to benevolent tax credits. NEIGHBORHOOD ASSISTANCE TAX CREDITS Current law authorizes a tax credit for contributions made for the purposes of providing physical revitalization, economic development, job training or education for individuals, community services, and crime prevention, with such tax credit being equal to fifty percent of the contributions made. This act increases such tax credit to seventy percent of the amount of such contributions. (Section 32.115) This provision is identical to a provision in HCS/HB 1935 (2024), HB 2089 (2024), HCS/SS/SB 143 (2023), and HCS/HB 714 (2023), and is substantially similar to HCS/HB 1210 (2023) and to a provision in SB 1041 (2024), SCS/HCS/HB 1483 (2024), and SCS/SB 455 (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 1041 (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