Bill > HB2345

This bill modifies tax credit provisions for supporting shelters for victims of domestic violence and rape crisis centers in Missouri. Currently, taxpayers can claim a tax credit of 50% of their contribution to these shelters through June 30, 2022, and 70% thereafter, with a maximum annual credit of $50,000. The bill introduces two new tax credit provisions effective January 1, 2027: first, a $1,000 credit for converting abandoned property into an operational domestic violence shelter, and second, a $500 credit for renting residential real estate to a domestic violence victim. The bill defines key terms like "taxpayer" and "state tax liability" and requires the Department of Social Services to determine which facilities qualify as shelters or crisis centers. For fiscal years ending June 30, 2022, there is a $2 million cumulative cap on these tax credits, but after July 1, 2022, no such limit exists. The bill also establishes procedures for apportioning and reapportioning tax credits among qualifying facilities to maximize taxpayer credit claims, and allows the departments of Social Services and Revenue to create implementing regulations.

https://house.mo.gov/Bill.aspx?bill=HB2345&year=2026&code=R