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Missouri House Bill 2457 increases food pantry donation tax credits to 70% and extends program expiration to 2032

Original title: FOOD PANTRY DONATION TAX CREDITS

Last action · March 31, 2026: HCS Reported Do Pass (H)Sponsor: Pattie Mansur

Introduced
Committee
Floor Vote
Passed
Law

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What This Bill Would Do

House Bill 2457 expands the food pantry donation tax credit by increasing the credit amount from 50% to up to 70% of donation values for tax years beginning on or after January 1, 2026. The legislation also adds food banks as eligible recipients starting August 28, 2026, raises annual fiscal caps on total credits, and extends the program's sunset date to December 31, 2032.

Why it matters

Taxpayers who donate cash or food to eligible hunger-relief organizations can receive higher state income tax credits up to $2,500 annually, while overall state-level credit allocations increase by millions of dollars.

Background
  • Missouri's food pantry tax credit program provides state tax incentives for individuals and businesses contributing cash or food to local hunger-relief organizations. 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.

Directly affected

Taxpayers

Taxpayers making donations to eligible food pantries and food banks can claim higher tax credits up to seventy percent of donation values.

Directly affected

Food banks

Food banks become eligible recipients for donations qualifying for tax credits, and a separate annual fiscal cap of one million two hundred fifty thousand dollars is established for them.

Directly affected

Local food pantries, soup kitchens, and homeless shelters

These organizations receive donations under the tax credit program, which has its overall fiscal cap increased to two million seven hundred fifty thousand dollars.

Key Facts

  • Increases the tax credit from 50% to up to 70% of the value of eligible cash or food donations for all tax years beginning on or after January 1, 2026.
  • Adds food banks to the program, making donations made on or after January 1, 2026, eligible for tax credits starting August 28, 2026.
  • Sets the cumulative annual cap for tax credits allocated to food pantries, soup kitchens, and homeless shelters at two million seven hundred fifty thousand dollars starting in 2026.
  • Sets the cumulative annual cap for tax credits allocated to food banks at one million two hundred fifty thousand dollars starting in 2026.
Show all 9 facts
  • Maintains the maximum tax credit limit at two thousand five hundred dollars per taxpayer per tax year, with a three-year carry-forward for unused non-refundable amounts.
  • Prohibits any taxpayer from receiving a credit if they employ persons not authorized to work in the United States under federal law.
  • Extends the program expiration date from December 31, 2026, to December 31, 2032.
  • Requires taxpayers to file an affidavit with their income tax return verifying the contribution amount.
  • Protects taxpayers from interest or penalties on income-tax balances caused by full or partial credit denials if paid within sixty days of the notice.

Frequently Asked Questions

Who is eligible to claim the food pantry donation tax credit?
Individuals, firms, partners in a firm, corporations, or shareholders in an S corporation doing business in Missouri and subject to state income tax can claim the credit, provided they do not employ unauthorized workers under federal law.
What types of donations qualify for the tax credit?
Donations of cash or unexpired food made to eligible local food pantries, soup kitchens, homeless shelters, and (starting in 2026) food banks qualify.
What is the maximum tax credit a single taxpayer can claim in a year?
The tax credit claimed shall not exceed two thousand five hundred dollars per taxpayer per tax year.

What else do you want to know?

News Coverage

No news coverage found yet. Articles are indexed twice daily.

Where This Stands

Currently in committee. The next step in the legislative lifecycle is Floor Vote.

Procedural history

8 actions
  1. Mar 31, 2026HouseCommittee
    HCS Reported Do Pass (H)
  2. Mar 30, 2026HouseCommittee
    HCS Voted Do Pass (H)
  3. Mar 30, 2026House
    Executive Session Completed (H)
  4. Mar 23, 2026House
    Public Hearing Completed (H)
  5. Mar 9, 2026HouseCommittee
    Referred: Ways and Means(H)
  6. Jan 8, 2026HouseFloor
    Read Second Time (H)
Show 2 earlier actions
  1. Jan 7, 2026HouseIntroduced
    Read First Time (H)
  2. Dec 16, 2025HouseIntroduced
    Prefiled (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.

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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

1 pattern noticed across the record

Patterns POLISCOPE noticed across the record. These are observations to investigate, not conclusions.

policy shift95% confidence

Expansion of Food Pantry Credit to Food Banks

The legislation broadens the state's hunger-relief tax credit framework by explicitly including food banks alongside existing local food pantries, soup kitchens, and homeless shelters.

Connected Entities

Joseph Engler, General Assembly, Internal Revenue Code
PersonJoseph Engler“Chief Clerk of the House”Map →
OrganizationGeneral Assembly“legislative body enacting the bill”Map →
OrganizationInternal Revenue Code“referenced for tax-exempt status under section 501(c)(3)”Map →

Sources

Analysis Score

0–100
  • Significance65
    How much this matters to a regular citizen
  • Controversy20
    Intensity of disagreement among stakeholders
  • Entertainment5
    Compellingness for a non-policy-wonk reader
  • Buzz30
    Current news / social attention level

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