Dispute Resolution Services

From the 2024 DOR Tax Exemption Study

82.04.43392 - Dispute Resolution Services Description A qualified dispute resolution center may deduct amounts received as a contribution from federal, state, or local governments and nonprofit organizations for providing dispute resolution services. Services must be provided at no charge or on a sliding scale fee basis. Nonprofit organizations may deduct amounts received from federal, state, or local governments for distribution to a qualified dispute resolution center. Purpose To provide relief to businesses using governmental or nonprofit funding to provide dispute resolution 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: Business Year Enacted: 2014 Primary Be