Bill > HB1522

This bill modifies the existing tax credit program for diaper banks in Missouri by refining the definition and requirements for qualifying as a diaper bank. The revised legislation requires diaper banks to not just collect or purchase diapers, but to actively collect, warehouse, and manage a community inventory of disposable diapers or hygiene products for infants, children, or incontinent adults. To qualify, a diaper bank must now regularly distribute these products through multiple organizations, with the goal of reducing diaper need. The bill introduces two pathways for certification: either being a member of a national network organization that demonstrates best practices, or having previously received tax credits before December 31, 2024. Taxpayers can still claim a tax credit equal to 50% of their contributions to a diaper bank, with a maximum credit of $50,000 per tax year. The total annual tax credits available remain capped at $500,000, and unused credits can be carried over to subsequent fiscal years. The bill extends the sunset provision of the program to December 31, 2031, ensuring continued support for diaper banks that help address hygiene needs for vulnerable populations.

Budget and Finance

https://house.mo.gov/Bill.aspx?bill=HB1522&year=2025&code=R