Bill > HB2039

This bill creates a new tax credit for volunteer drivers who provide transportation services for qualified nonprofit organizations (501(c)(3) entities). The tax credit allows individual taxpayers to claim up to $3,000 per tax year for unreimbursed expenses related to volunteer transportation, including gasoline, diesel fuel, electric charging costs, and mileage reimbursed at the standard IRS business mileage rate. To qualify, drivers must be licensed, operate a motor vehicle without expecting salary or profit, and provide transportation for a qualified organization. The tax credit is non-refundable and cannot be transferred, but can be carried forward for up to three subsequent tax years. Taxpayers cannot claim the credit for miles or costs already deducted on federal taxes or reimbursed by the organization, and must submit receipts and mileage logs to the Missouri Department of Revenue. The total tax credits available are capped at $1 million per fiscal year, with the cap potentially increasing annually based on the Consumer Price Index. The program will automatically sunset after six years unless reauthorized by the state legislature, with an effective date of January 1, 2027.

https://house.mo.gov/Bill.aspx?bill=HB2039&year=2026&code=R