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Read. Follow. Verify.Missouri creates 25% state tax credit for permanent endowment fund contributions up to $100,000 per taxpayer
Last action · May 15, 2026: Referred: Emerging Issues(H)Sponsor: Louis Riggs
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What This Bill Would Do
Beginning January 1, 2027, individuals and businesses in Missouri can claim a tax credit equal to 25% of their contributions to s held by qualified community foundations. The measure caps individual tax credits at $100,000 per year, sets a statewide annual cap of $5 million, and carves out 25% of the available pool for gifts of $25,000 or less.
Taxpayers who contribute to qualifying charitable endowments gain a state income tax reduction, while community foundations face new reporting rules and annual aggregate contribution limits of $3 million per foundation.
- House Bill 2216 was introduced during the 2026 Regular Session of the Missouri General Assembly by Representative Louis Riggs. context
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.
Taxpayers
Taxpayers who make endowment gifts to qualified community foundations may claim a 25% state income tax credit subject to annual caps and filing requirements.
Qualified community foundations
Community foundations must comply with department requests regarding donor identities and contribution amounts, and are subject to a $3 million annual aggregate contribution limit for eligible tax credits.
Key Facts
- Establishes the Missouri Gives Tax Credit Act under section 135.1850, RSMo, effective for tax years beginning on or after January 1, 2027.
- Grants a state income tax credit equal to 25% of an endowment gift made to a permanent endowment fund held by a qualified community foundation.
- Prohibits tax credits from being refunded, carried forward to subsequent tax years, assigned, transferred, sold, or otherwise conveyed.
- Limits the cumulative amount of tax credits awarded to any single taxpayer in a tax year to $100,000.
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- Caps total contributions eligible for tax credits at any specific qualified community foundation at $3 million per calendar year.
- Limits total statewide tax credits allowed under the program to $5 million per calendar year, allocated on a first-come, first-served basis according to when claims are filed.
- Reserves 25% of the statewide annual tax credit pool for endowment gifts that do not exceed a small-gift maximum of $25,000.
- Requires taxpayers to file a receipt and affidavit with their income tax return and mandates that qualified community foundations provide donor identity and contribution amounts upon request by the department of revenue.
- Exempts information and document requirements under this section from section 105.1500.
- Classifies the tax credit as a domestic and social tax credit subject to sections 135.800 to 135.830.
- Sets a sunset date for the program six years after its effective date unless reauthorized by the general assembly.
- Specifies that the program terminates on September first of the calendar year immediately following the calendar year in which the program is sunset.
Frequently Asked Questions
When can taxpayers begin claiming the Missouri Gives Tax Credit?
Can unused tax credits be carried forward to future tax years?
What is the maximum tax credit an individual taxpayer can receive in a single year?
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 5, 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.
Creation of New State Tax Credit Program
The bill introduces the Missouri Gives Tax Credit Act, establishing a capped 25% tax credit specifically for permanent endowment contributions to qualified community foundations.
Connected Entities
Sources
house.mo.gov
Analysis Score
0–100- Significance60How much this matters to a regular citizen
- Controversy25Intensity of disagreement among stakeholders
- Entertainment5Compellingness for a non-policy-wonk reader
- Buzz30Current news / social attention level
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