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Missouri bill increases food donation tax credit to 70% and raises annual cap to $3.5 million

Original title: Modifies provisions relating to a tax credit for donated food

Last action · March 11, 2026: Hearing Conducted S Economic and Workforce Development CommitteeSponsor: Jamie Burger

Introduced
Committee
Floor Vote
Passed
Law

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What This Bill Would Do

Beginning January 1, 2026, Missouri increases the tax credit for cash or food donations made to eligible food banks, pantries, soup kitchens, and homeless shelters from 50% to 70% of the donation value. The legislation also adds food banks as eligible recipients, raises the overall annual cap on these tax credits from $1.75 million to $3.5 million, and extends the program's to December 31, 2032.

Why it matters

Taxpayers who donate cash or food to local hunger relief organizations can receive higher state tax credits, while the state increases the total amount of available credits by $1.75 million per .

Background
  • Missouri previously authorized tax credits for donations to local food pantries, soup kitchens, and homeless shelters equal to fifty percent of the donation value. 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

Missouri taxpayers

Taxpayers making eligible donations of cash or food can claim a higher tax credit percentage of up to 70% starting in 2026.

Directly affected

Food banks and pantries

Hunger relief organizations may receive increased donations due to the higher tax credit incentive and expanded recipient categories.

Key Facts

You don't have to trust us. Each fact below is taken straight from the official document - click any one to see the exact passage, highlighted in the original.

Frequently Asked Questions

What types of organizations can receive donations eligible for the tax credit?
Eligible organizations include qualifying food banks, local food pantries, local soup kitchens, and local homeless shelters that are exempt from taxation under of the Internal Revenue Code.
What is the maximum tax credit an individual taxpayer can claim in a single year?
The amount of the tax credit claimed shall not exceed two thousand five hundred dollars per taxpayer claiming the credit.
Can unused tax credits be refunded if they exceed my tax liability?
No, any amount of credit that the taxpayer is prohibited from claiming due to tax liability limits is non-refundable, but it may be to any of the taxpayer's three subsequent tax years.

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

4 actions
  1. Mar 11, 2026Senate
    Hearing Conducted S Economic and Workforce Development Committee
  2. Jan 15, 2026SenateFloor
    Second Read and Referred S Economic and Workforce Development Committee
  3. Jan 7, 2026SenateIntroduced
    S First Read
  4. Dec 1, 2025Senate
    Prefiled

Version history

Only one version on file - nothing to compare yet. The text on record is the 5426S.01I - Introduced version. 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

1 pattern noticed across the record

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

policy shift95% confidence

Expansion of Hunger Relief Tax Incentives

The legislation broadens the state's tax credit framework by incorporating food banks directly and substantially raising both individual credit value and overall program funding caps.

Connected Entities

Department of Revenue, General Assembly, Internal Revenue Code
OrganizationDepartment of Revenue“State agency tasked with promulgating rules and establishing procedures to appor”Map →
OrganizationGeneral Assembly“The state legislature responsible for reauthorizing the tax credit program.”Map →
OrganizationInternal Revenue Code“Reference for tax-exempt organization status under section 501(c)(3).”Map →

Sources

Open source document

www.senate.mo.gov

Analysis Score

0–100
  • Significance60
    How much this matters to a regular citizen
  • Controversy15
    Intensity of disagreement among stakeholders
  • Entertainment5
    Compellingness for a non-policy-wonk reader
  • Buzz30
    Current news / social attention level

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