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MS SB2864

Bill

Status

Failed

2/2/2021

Primary Sponsor

David Blount

Click for details

Origin

Senate

2021 Regular Session

AI Summary

  • Expands the definition of "qualifying foster care charitable organization" to include Court Appointed Special Advocates (CASA) programs that serve at least 25 qualified individuals per year in Mississippi

  • CASA programs must spend at least 50% of their budget on services to qualified individuals in the state to be eligible

  • Qualifying foster care organizations allow taxpayers to claim income tax credits up to $500 for single filers or $1,000 for married couples filing jointly

  • Tax credits for contributions to qualifying charitable organizations are capped at $1 million aggregate per calendar year starting in 2021

  • The Children's Promise Act tax credit program is set to expire January 1, 2025

Legislative Description

Children's Promise Act; expand definition of "qualifying foster care charitable organization" to include CASA programs.

Last Action

Died In Committee

2/2/2021

Committee Referrals

Finance1/18/2021

Full Bill Text

No bill text available