SCS/SB 184 - Current law authorizes a tax credit for costs incurred relating to the conduct of amateur and collegiate sporting events. This act modifies such tax credit by requiring certified sponsors to be active members of the Sports Events and Tourism Association rather than of the National Association of Sports Commissions. This act also removes the definition of "eligible costs" and bases the amount of the tax credit on either the number of admission tickets sold or the number of registered participants. The act requires an applicant to submit a ticket sales or box office statement, or a list of registered participants, rather than documentation of eligible costs. The amount of the tax credit shall be equal to either $6 for every admission ticket sold, rather than $5, or $12 for every registered participant, rather than $10. The Department of Revenue shall issue a refund of the tax credit within ninety days of the applicant's submission of a valid tax credit certificate, even prior to the close of the tax year for which the tax credits are issued. This act extends the sunset on the tax credit from August 28, 2025, to August 28, 2032. (Section 67.3000) Current law also authorizes a tax credit in the amount of fifty percent of an eligible donation made to a certified sponsor or local organizing committee, with the total annual amount of such tax credits limited to $10 million. This act reduces such allowable annual amount of tax credits to $500,000. This act also extends the sunset on such tax credit from August 28, 2025, to August 28, 2032. (Section 67.3005) Certain provisions of this act shall become effective on July 1, 2026. This act is substantially similar to HB 501 (2025) and SCS/SB 1036 (2024), and to provisions in SS#2/SCS/SB 3 (2025 First Extraordinary Session), SS/SCS/SB 80 (2025), HCS/HB 326 (2025), HCS/HB 967 (2025), SCS/HCS/HB 1483 (2024), and HCS/HB 1935 (2024). JOSH NORBERG