Bill > HB279

This bill modifies tax credit provisions for supporting shelters for victims of domestic violence and rape crisis centers in Missouri. Specifically, the bill increases the tax credit percentage from 50% to 70% for contributions to these shelters for fiscal years starting July 1, 2022, and removes the previous $2 million annual cap on total tax credits. The bill introduces two new tax credit provisions effective January 1, 2026: a $1,000 credit for converting abandoned property into an operational domestic violence shelter, and a $500 credit for renting residential real estate to a victim of domestic violence. Taxpayers can claim these credits against their state tax liability, with a maximum individual credit limit of $50,000 per tax year. To qualify for the contribution-based credits, taxpayers must contribute at least $100 to a qualifying shelter or center, and any unused credits can be carried forward to the next tax year. The Department of Social Services will determine which facilities qualify as shelters or rape crisis centers and establish procedures for claiming these tax credits. The bill aims to provide financial incentives for supporting and housing victims of domestic violence by offering tax relief to taxpayers who contribute to or support such efforts.

https://house.mo.gov/Bill.aspx?bill=HB279&year=2025&code=R