2012 Initiative Petitions
Approved for Circulation in Missouri

Constitutional Amendment to Article X, Relating to Taxation, 2012-002

Submitting to the qualified voters of Missouri, a new Section 25 to Article X TAXATION of the Constitution of Missouri

Be it resolved by the people of Missouri that the Constitution be amended:

ARTICLE X TAXATION

Section 25. Individual and corporation contributions and donations to Missouri incorporated and operated charitable and educational not-for-profit corporations, organizations, institutions and foundations, as they are defined by the U. S. Department of the Treasury, Internal Revenue Service, would receive a sixty percent (60%) state income tax credit against Missouri state income taxes due for the taxable year in which the contribution or donation is made, in addition to current federal and state income tax deductions allowable.

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