Rep. Becky Laubinger

Maddy summaryHB 828 modifies how Missouri calculates taxable income by adjusting federal tax returns. It adds specific items back to federal adjusted gross income, such as certain federal tax refunds (excluding pandemic-related credits), interest on some government bonds, and excess depreciation deductions. The bill also subtracts certain amounts, including interest from U.S. obligations, property tax refunds, and income from military service in combat zones. These changes directly affect Missouri taxpayers who claim federal deductions or credits that differ from Missouri's rules, particularly those with pandemic-related refunds, investment income, or military benefits. The bill ensures Missouri's tax base aligns more closely with federal calculations for these specific scenarios.

Maddy summaryHB 1245 regulates compensated online video content ("vlogs") featuring children under 16. It applies to vloggers whose content meets two thresholds: at least 30% of a video segment includes a child’s likeness/name/photograph, and the content generates compensation (e.g., $0.10 per view). Key provisions require vloggers to maintain detailed records of child involvement, set aside 50% of revenue from child-featured content into a trust account for the child’s future, and allow minors to request permanent deletion of their content from platforms upon reaching 18. The law directly affects families or entities monetizing child content on platforms like YouTube or TikTok.

Maddy summaryHB 1522 modifies Missouri's existing tax credit program to support diaper banks by allowing taxpayers to claim a 50% credit against their state income tax for donations to qualifying diaper banks. It directly affects taxpayers who donate to these organizations, capping the credit at $50,000 per person annually and limiting total tax credits for all donors to $500,000 yearly. To qualify, diaper banks must meet specific criteria, including distributing hygiene products through schools or health facilities and maintaining nonprofit status. The program expires on December 31, 2025, unless renewed by the legislature.

Maddy summaryHB 1176 creates a state income tax credit for Missouri taxpayers who donate to qualifying pregnancy resource centers. Taxpayers can claim 50% of donations for 2007-2020, 70% for 2021-2025, and 100% after 2026, up to $50,000 annually per taxpayer. To qualify, centers must provide free, non-abortion services (no abortions performed or referred) and meet strict criteria like offering in-person support and operating under Missouri law. The bill caps total annual tax credits at $3.5 million for fiscal years ending June 2021, with no cap after July 2021, and requires state verification of eligible centers.

Maddy summaryHB 1246 prohibits using fetal organs or tissue from abortions for medical, research, or therapeutic purposes if the abortion was specifically intended for that use. It directly affects medical providers, researchers, and facilities handling fetal remains, banning financial incentives for pregnancy or abortion solely to obtain tissue. Key provisions ban selling fetal tissue (except for burial or medical exams), offering money to induce pregnancy for tissue donation, or using tissue from abortions procured for donation. The bill includes an exception allowing payment for burial or pathological examinations of fetal remains.