Bill > HB3359

This bill, known as the "STEAM and Robotics Workforce Development and Innovation Act of 2026," allows taxpayers to claim a tax credit equal to twenty percent of their eligible donations to qualified schools for their Science, Technology, Engineering, Art, and Math (STEAM) or robotics programs, up to a maximum of $50,000 per taxpayer annually, with a statewide cap of $10 million in tax credits per year. An "eligible donation" can be cash, software, hardware, tools, supplies, materials, curriculum, or even donated employee hours valued at their hourly wage, with a limit of 200 hours per taxpayer per year. A "qualified school" is an accredited public or private elementary or high school, or a K-12 public school district, and an "eligible program" is a K-12 STEAM or robotics program focused on education, workforce development, apprenticeships, or mentorship, registered with the Missouri department of elementary and secondary education. These tax credits are non-refundable but can be carried forward for up to seven years if they exceed the taxpayer's liability, and they can also be transferred or sold to another party. The bill also outlines the application process, requiring detailed information about the donations and the programs supported, and mandates that the department of elementary and secondary education establish a registration system for eligible programs and promote awareness of the tax credit. The program is set to sunset six years after its effective date unless reauthorized by the general assembly.

https://house.mo.gov/Bill.aspx?bill=HB3359&year=2026&code=R