Bill > HB3101

This bill modifies provisions related to benevolent tax credits, allowing taxpayers to receive a tax credit for contributions made to specific organizations. For contributions to shelters for victims of domestic violence, rape crisis centers, maternity homes, diaper banks, and pregnancy resource centers, the credit amount is increasing, with a significant change for contributions made to organizations located in or serving rural areas, as defined by federal programs like the Rural Health Transformation Program administered by the Centers for Medicare & Medicaid Services (CMS). Specifically, for contributions made on or after July 1, 2026, taxpayers can claim a 100% tax credit if the organization is in a rural area or serves a large number of rural residents, compared to the previous 50% or 70% rates. The maximum individual tax credit per year is increased to $100,000 and will be adjusted annually for inflation, and any unused credit can be carried over to the next tax year. The bill also removes the sunset provision for diaper banks, ensuring the program continues indefinitely, and removes cumulative limits on tax credits for shelters for victims of domestic violence, rape crisis centers, maternity homes, diaper banks, and pregnancy resource centers for fiscal years beginning on or after July 1, 2022, or July 1, 2026, depending on the organization type, meaning there will be no cap on the total amount of tax credits that can be claimed by all taxpayers contributing to these organizations.

https://house.mo.gov/Bill.aspx?bill=HB3101&year=2026&code=R