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Read. Follow. Verify.Missouri House Bill 1632 Modifies Biodiesel Blend Fuel Tax Credits for Retail Dealers and Distributors
Last action · May 15, 2026: Referred: Emerging Issues(H)Sponsor: Willard Haley
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What This Bill Would Do
Missouri House Bill 1632 modifies tax credits for retail dealers and s who sell fuel, establishing credit amounts of two cents per gallon for five to ten percent blends and five cents per gallon for blends exceeding ten up to twenty percent for tax years beginning on or after January 1, 2023.
Retail dealers and fuel s claim state income tax credits based on the volume of s sold, backed by a statewide cap of sixteen million dollars and a scheduled sunset date of December 31, 2028.
Who It Would Affect
Groups the bill's text would affect if enacted, as described in the record. Being affected is not a position for or against it.
retail dealers
Retail dealers qualify for state income tax credits based on the volume of qualifying biodiesel blends sold at retail service stations.
distributors
Distributors who sell biodiesel blends directly to final users in Missouri are eligible to claim the state income tax credit.
Missouri department of revenue
The department is tasked with administering the tax credit, promulgating rules, and verifying taxpayer eligibility and blend percentages.
Key Facts
- Biodiesel blend is defined as a blend of diesel and biodiesel fuel of at least five percent and not more than twenty percent for on-road or off-road use.
- Biodiesel fuel must meet the ASTM International D6751 Standard Specification for Biodiesel Fuel Blend Stock and consist of pure B100 or B99 ratio, excluding palm oil unless contained within waste oil and grease collected within the United States.
- Retail dealers selling biodiesel blend at a retail service station or distributors selling directly to final users are allowed a tax credit against state income tax liability for tax years beginning on or after January 1, 2023.
- The tax credit equals two cents per gallon for biodiesel blends of at least five percent and not more than ten percent.
Show all 10 facts
- The tax credit equals five cents per gallon for biodiesel blends exceeding ten percent up to twenty percent.
- Tax credits are non-transferable, non-saleable, and non-assignable, but any excess over tax liability is refundable.
- The total amount of tax credits issued in any given fiscal year is capped at sixteen million dollars.
- If claimed credits exceed available funds, credits are apportioned among eligible claimants by April fifteenth of the fiscal year.
- The department of revenue may work with the division of weights and measures within the department of agriculture to validate biodiesel percentages.
- The program is set to automatically sunset on December 31, 2028, unless reauthorized by the general assembly.
Frequently Asked Questions
Who is eligible to claim the biodiesel tax credit?
What are the per-gallon credit amounts?
Are the tax credits transferable?
What is the annual fiscal year cap on these tax credits?
What else do you want to know?
News Coverage
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Votes, people, money & the original sourceWhere This Stands
Currently in committee. The next step in the legislative lifecycle is Floor Vote.
Procedural history
4 actions- May 15, 2026HouseCommitteeReferred: Emerging Issues(H)
- Jan 8, 2026HouseFloorRead Second Time (H)
- Jan 7, 2026HouseIntroducedRead First Time (H)
- Dec 1, 2025HouseIntroducedPrefiled (H)
Version history
Only one version on file - nothing to compare yet. As later stages (committee substitute, engrossed, enrolled) are captured, the redline appears here.
View official text →Lobbying Activity
No state lobbying filings in our records match this bill. Federal lobbying reports (LDA) cover Congress, so they are not listed on state bills.
Full breakdown
Who this bill affects and the strongest case for and against it, written only from the bill’s own text.
Sponsors
Discoveries
Patterns POLISCOPE noticed across the record. These are observations to investigate, not conclusions.
Sunset and Reauthorization Framework
The bill establishes a clear statutory sunset date of December 31, 2028, subjecting the biodiesel tax credit program to scheduled legislative review.
Connected Entities
Sources
house.mo.gov
Analysis Score
0–100- Significance60How much this matters to a regular citizen
- Controversy15Intensity of disagreement among stakeholders
- Entertainment5Compellingness for a non-policy-wonk reader
- Buzz20Current news / social attention level
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