Mental health services

From the 2024 DOR Tax Exemption Study

82.04.4290 - Mental health services Description Health or social welfare organizations and behavioral health administrative services organizations may deduct amounts received as compensation or for distribution for providing mental health services or substance use disorder treatment services under a government-funded program. The organization claiming the deduction must file a complete annual tax performance report with the department. This deduction expires January 1, 2032. Purpose To reduce taxes so more money can go directly to behavioral health services. Taxpayer ($ in millions): savings FY 2024 FY 2025 FY 2026 FY 2027 State Taxes CTI CTI CTI CTI Local Taxes $0.000 $0.000 $0.000 $0.000 Repeal of Repealing this deduction would increase revenues. exemption Potential ($ in millions): revenue gains FY 2024 FY 2025 FY 2026 FY 2027 from full repeal State Taxes $0.000 CTI CTI CTI Local Taxes $0.000 $0.000 $0.000 $0.000 Assumptions This deduction impacts fewer than three taxpayers; any impacts are confidential. Data Sources Department of Revenue, Excise tax data Additional Additional Information Information Category: Nonprofit Year Enacted: 2021 Primary Beneficiaries: Behavioral health