HB 2142 -- Tax Credits:  Donations to Sexual Violence Crisis
Service Centers

Co-Sponsors:  Dougherty, Fraser

This bill authorizes state credits to taxpayers equal to 50% of
any contribution to a qualified sexual violence crisis service
center offering specific services to victims up to a maximum
credit of $50,000 per year.  The minimum contribution must be
equal to or greater than $100 to receive the credit.  The
taxpayer is allowed a tax credit against any individual income,
corporate income, corporate franchise, financial institutions,
or express company tax liability.  The credit may be carried
over for 4 years, but may not exceed tax liability in any one
year.

The bill requires the Department of Public Safety to determine
qualified facilities and to apportion the tax credits among all
qualified facilities located in the state.  The maximum
statewide credits granted cannot exceed $2 million per year.

The bill will become effective January 1, 2001.