Bill > HB647

This bill modifies the tax credit program for diaper banks in Missouri by updating the definition and requirements for qualifying as a diaper bank. Under the new provisions, a diaper bank must now: collect and manage an inventory of disposable diapers or hygiene products, regularly distribute these products through multiple organizations to individuals at no cost, and be a member of a national network that demonstrates nonprofit best practices. The bill maintains the existing tax credit structure, allowing taxpayers to claim a credit equal to 50% of their contributions to diaper banks, with a maximum annual credit of $50,000. Taxpayers must contribute at least $100 to qualify, and the total annual tax credits available remain capped at $500,000. The Department of Social Services will continue to determine which entities qualify as diaper banks and manage the distribution of tax credits. The bill also extends the sunset provision for this program to December 31, 2031, ensuring the tax credit program continues for six more years from its current authorization date. The primary goal is to support organizations that help reduce diaper need for infants, children, and incontinent adults by providing financial incentives for contributions.

https://house.mo.gov/Bill.aspx?bill=HB647&year=2025&code=R