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Senate approves conference changes to Children's Promise Act, adds nonprofit special‑purpose school bucket
Summary
The Senate adopted a conference report that modifies charitable contribution tax credits to create a new $6 million cap for MDE‑designated special‑purpose nonprofit schools, while removing an earlier fundraising cutoff date.
The Senate passed a conference report on House Bill 1944, commonly called the Children's Promise Act, which governs refundable income tax credits for contributions to qualifying charitable organizations. The conference report adds a new 'B3' bucket—limited to MDE‑designated special‑purpose nonprofit schools that serve students with specialized educational needs—and…
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