SB 184 Missouri Senate · 2025 Regular Session

Modifies a tax credit relating for certain sporting events

This bill's official abstract and available details are insufficient to create a substantive summary. The abstract only states it "modifies a tax credit relating to certain sporting events" without specifying the nature of the modification, affected entities, or key provisions. As it is currently in early committee stages (prefiled, with a hearing conducted but no vote), no concrete policy changes or specific impacts can be identified from the provided context. A full summary would require access to the bill's actual text or detailed committee reports.

Bill status in committee 1 of 4 stages cleared

Introduction

Dec 2024

Committee Review

Floor Vote

Governor

Introduced Dec 1, 2024 Last action Mar 26, 2025

Maddy AI version diff · 1 comparison

What changed between versions

Introduced → Senate Committee Substitute - Committee Version · 6 edits

MODERATE

The bill was amended to expand eligibility for tax credits by adding insurance companies and financial institutions as eligible taxpayers, renumbering several definitions, and removing deleted bracketed text from the original version. The core purpose of providing tax credits for sporting events remains unchanged, but the pool of potential donors has been broadened.

Scope change

The bill's scope expanded to include insurance companies and additional financial institutions as eligible taxpayers who can make donations to receive tax credits.

ELIGIBILITY

Added insurance companies paying annual taxes on gross premium receipts as eligible taxpayers who can make donations for tax credits.

Added financial institutions paying taxes under chapter 148 as eligible taxpayers who can make donations for tax credits.

Added individuals subject to state income tax under chapter 143 as eligible taxpayers who can make donations for tax credits.

Added charitable organizations exempt from federal income tax as eligible taxpayers who can make donations for tax credits.

DEFINITION

Renumbered definition items from (8) through (16) to (7) through (15) to reorganize the statutory definitions.

TECHNICAL

Removed bracketed explanatory text indicating deleted provisions that were not enacted in the original version.

Floor votes

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No floor votes recorded yet.

Full legislative history

Actions timeline

Total actions

Key actions

Committee

Mar 26, 2025

Upper · Passed

SCS Voted Do Pass S Economic and Workforce Development Committee (0264S.02C)

upper

Mar 12, 2025

Upper · Passed

Hearing Conducted S Economic and Workforce Development Committee

upper

Dec 1, 2024

Introduced

Prefiled

upper

1 primary · 0 co-sponsors