SB 1591 - This act authorizes a taxpayer to claim a tax credit in an amount equal to seventy percent of contributions made to prevention resource centers, but not to exceed $100,000 per taxpayer per tax year. Prevention resource centers are defined as not-for-profit entities with a mission to reduce the illegal or age-inappropriate use or misuse of alcohol, tobacco, and other drugs. Tax credits authorized by the act shall not be refundable or transferrable, but may be carried forward for one tax year. The total amount of tax credits authorized by the act shall not exceed $2.5 million in any fiscal year. The Director of the Department of Mental Health shall determine, at least annually, which facilities in this state may be classified as prevention resource centers and shall establish a procedure by which a taxpayer can determine if a facility has been classified as a prevention resource center. This act is identical to SB 1592 (2026). JOSH NORBERG

2026 Regular Session Introduced by Rusty Black

Missouri would allow taxpayers a state tax credit for donations to prevention resource centers, trading tax revenue for private funding of community prevention services.

Second Read and Referred S Economic and Workforce Development Committee

Legislative bill overview

SB 1591 would establish a state tax credit for individuals or entities that make financial contributions to prevention resource centers in Missouri. The bill allows taxpayers to reduce their state tax liability by claiming a credit based on donations made to these centers, which presumably focus on substance abuse, disease, or social problem prevention.

Why is this important

Tax credits for charitable giving can incentivize private funding for community health and prevention services, potentially reducing the burden on state budgets. However, the bill's impact depends heavily on how "prevention resource centers" are defined and whether the tax forgone by the state exceeds the public health benefits generated by increased donations.

Potential points of contention

Definition and scope: The bill's effectiveness hinges on clear criteria for which organizations qualify as "prevention resource centers"—without strict definitions, funds could flow to less effective programs

Fiscal cost vs. benefit: States must weigh the tax revenue lost through credits against measurable improvements in prevention outcomes and public health

Equity concerns: Tax credits primarily benefit higher-income earners who can afford charitable donations; alternative funding mechanisms might more equitably support prevention services