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Read. Follow. Verify.Missouri House Bill 2039 creates state income tax credits for volunteer drivers
Last action · May 15, 2026: Referred: Emerging Issues(H)Sponsor: Marlene Terry
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What This Bill Would Do
Beginning January 1, 2027, Missouri volunteer drivers who transport people or property for tax-exempt nonprofit organizations can claim a state income tax credit up to $3,000 per year for unreimbursed fuel, electric charging, and mileage costs. The program is capped at a cumulative total of one million dollars per , adjusted annually for inflation, and features a six-year sunset provision.
Individual volunteers supporting charitable organizations can offset out-of-pocket transportation expenses against state income tax liability, subject to an overall statewide fiscal cap and documentation requirements.
- The General Assembly is the legislative branch of the state of Missouri responsible for passing state laws and appropriations. context
- Tax credits reduce a taxpayer's final tax liability dollar-for-dollar, unlike deductions which reduce taxable income. 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.
volunteer drivers
Volunteer drivers may claim a nonrefundable state income tax credit up to three thousand dollars annually for unreimbursed fuel, electric charging, and mileage expenses.
qualified organizations
Tax-exempt 501(c)(3) organizations utilizing volunteer drivers may see increased support or be asked to provide documentation of expense reimbursements.
Missouri department of revenue
The department is tasked with administering the tax credit, calculating annual inflation adjustments based on the CPI, establishing standardized forms, and promulgating implementing rules.
Key Facts
- Volunteer drivers operating motor vehicles for the benefit of an organization exempt under 26 U.S.C. Section 501(c)(3) can claim a nonrefundable tax credit starting for tax years beginning on or after January 1, 2027.
- The tax credit covers unreimbursed costs for gasoline, diesel fuel, or electric charging station use, plus mileage calculated at the standard business mileage rate published by the Internal Revenue Service.
- The maximum qualified amount a taxpayer can claim is capped at three thousand dollars per tax year, subject to annual inflation adjustments based on the Consumer Price Index.
- The cumulative amount of tax credits allowed statewide is capped at one million dollars per fiscal year, with credits processed in the order they are claimed if the cap is exceeded.
Show all 6 facts
- Tax credits are nonrefundable and cannot be transferred, sold, or assigned, but may be carried forward for up to three subsequent tax years.
- Taxpayers cannot claim the credit for miles or costs already claimed as a federal tax deduction, other tax benefits, or reimbursed by the qualified organization, and must submit receipts and mileage logs in a standardized format.
Frequently Asked Questions
Who is eligible to claim the volunteer driver tax credit?
What expenses are covered under the qualified amount?
Can unused tax credits be carried over to future years?
What happens if total claims exceed the statewide funding limit?
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.
Creation of Volunteer Transportation Tax Incentive
The bill introduces a structured state tax credit specifically for volunteer drivers supporting 501(c)(3) organizations, integrating inflation indexing and a strict fiscal cap.
Connected Entities
Sources
house.mo.gov
Analysis Score
0–100- Significance55How much this matters to a regular citizen
- Controversy20Intensity of disagreement among stakeholders
- Entertainment5Compellingness for a non-policy-wonk reader
- Buzz30Current news / social attention level
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