HB 2039 creates a state tax credit for individual volunteer drivers who provide transportation for qualified 501(c)(3) nonprofit organizations without expecting payment. It allows eligible taxpayers to claim a credit covering unreimbursed driving costs (gas, diesel, or electric charging) and mileage at the IRS business rate, up to $3,000 per year, adjusted annually for inflation. The credit is non-refundable, can be carried forward for three years, and is subject to a $1 million annual cap across all claimants. The program expires after six years unless renewed by the legislature.
HB 2143 modifies Missouri's tax credit rules for businesses relocating between border counties in Missouri and Kansas. It authorizes Missouri's Department of Economic Development (DED) to reclaim tax credits or incentives if Kansas restricts similar incentives for jobs moving from Missouri border counties to Kansas border counties (Johnson, Miami, or Wyandotte County in Kansas). The bill requires DED to formally certify Kansas' actions to Missouri's governor and legislature, triggering the clawback process only after unanimous legislative affirmation. This measure directly affects businesses and economic development programs operating across the Missouri-Kansas border, creating a reciprocal incentive system based on each state's policies.
HB 1715 creates a Missouri tax credit program to incentivize workforce and disaster recovery housing projects. It provides tax credits against state income or franchise taxes for housing developers, contractors, or nonprofits building projects that meet specific criteria, including locations in designated "distressed workforce housing communities" or counties with state disaster declarations eligible for FEMA aid. Projects must include at least two single-family homes (or four in non-small cities), three multi-unit dwelling units, or two units in redeveloped multi-use buildings. The credits cover qualifying costs like construction or rehabilitation, excluding amounts already covered by other government grants or tax credits, and target underutilized sites like brownfields (contaminated properties) or grayfields (blighted, outdated developments).
SB 1434 authorizes a tax credit for individuals who complete qualifying firearm safety training courses. The bill directly affects residents who pay for such courses, reducing the amount of tax they owe based on their course expenses. Key provisions establish a specific credit amount per course, to be claimed when filing state income taxes. The legislation aims to incentivize firearm safety education through direct financial relief.
HB 2058 modifies Missouri's "Show MO Act" tax credit program to support motion media productions filmed in the state. It provides a 20% tax credit on qualifying expenses for eligible projects (e.g., films, video games, VR content) that meet minimum spending thresholds ($50,000 for short projects, $100,000 for longer ones) and include Missouri credit statements. Additional 5% credits apply for filming at least 50% in Missouri and an extra 5% for filming 15% in rural or blighted areas. The credit reduces Missouri income tax liability for qualifying production companies, excluding news, political ads, infomercials, and other specified exclusions. This policy directly affects production companies creating eligible media content in Missouri.
SJR 80 proposes a constitutional amendment allowing Missouri's legislature to create an income tax credit for donations to organizations supporting pregnant individuals, new mothers, and families - including nonprofit pregnancy resource centers. The bill explicitly prohibits tax credits for contributions to entities that perform, induce, or refer for abortions, or that advertise such services. This amendment would directly affect taxpayers who donate to qualifying pregnancy support organizations, as it would enable them to claim a state tax credit. The measure requires voter approval in 2026 and does not create new tax credits itself, only authorizing the legislature to do so through future laws.
HB 2588 creates the "Missouri Disabled Veterans Homestead Tax Credit Act," allowing Missouri counties to offer a real property tax credit to eligible disabled veterans who own their primary residence. It directly affects veterans with a 100% permanent and total service-connected disability rating from the U.S. Department of Veterans Affairs, whose primary home has a market value of $500,000 or less. The credit equals all local property taxes paid (excluding state blind pension fund levies) on the qualified residence, is non-refundable, and carries over to a surviving spouse who remains in the home and doesn't remarry. Counties must adopt the program, and veterans must elect to participate; it does not reduce assessed property value or affect bonded indebtedness calculations.
HB 2457 creates a Missouri state tax credit for taxpayers donating food or cash to qualified food pantries, soup kitchens, homeless shelters, or food banks. Donors receive a 50% credit for donations to pantries/soup kitchens/homeless shelters (effective 2013/2018) and a 70% credit for food banks (effective 2026), with annual credit limits of $1.75 million until 2025 and higher caps afterward. Taxpayers must verify donations, claim no more than $2,500 annually, and donate food before expiration. The credit applies only to Missouri-based 501(c)(3) organizations providing food or shelter services to low-income residents.
HB 2615 allows Missouri individual taxpayers to claim a state income tax credit for purchases of approved firearm safes or safety devices (like trigger locks), up to $500 per tax year. The credit directly affects residents who buy these items for personal use, offsetting their state income tax liability - up to the amount owed - without carryover to future years. The bill caps total annual credits at $500,000 and expires after six years unless renewed by the legislature. It defines "approved" items through joint rules by the Public Safety and Revenue departments, requiring receipts for verification.
Based solely on the provided information, a detailed summary cannot be generated. The bill's official abstract ("Authorizes a child tax credit") and recent actions (prefiled, committee referral) do not specify:
- Who qualifies for the credit (e.g., income thresholds, age limits)
- The credit amount or funding mechanism
- Key provisions or implementation details
Without these concrete policy elements, a factual summary meeting the requested criteria is not possible. The bill appears to be in early stages with no public details available in the provided context.
