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Bill Summary · HB 2039

Bill Summary: HB 2039 (Missouri) – Authorizes a tax credit for certain volunteer drivers

Purpose and intent

HB 2039 seeks to encourage volunteer driving by establishing a state income tax credit for individuals who provide eligible volunteer transportation services. The bill aims to support organizations that arrange or operate volunteer driving programs by reducing the tax burden on drivers who contribute their time and vehicles to assist others, particularly in areas like non-emergency medical transport, community service, or charitable ride programs.

Key provisions and changes

  • Tax credit creation: The bill creates a new Missouri individual income tax credit for qualifying volunteer drivers.
  • Eligibility criteria: While the full statutory language is not provided here, typical elements of such credits include:
    • Eligible drivers must perform a certain number of volunteer driving trips or hours within a designated period.
    • The transportation services must be provided to eligible recipients (e.g., seniors, disabled individuals, low-income residents, or patients) and likely coordinated through a recognized non-profit, government program, or volunteer organization.
    • The program may require documentation such as trip logs, recipient attestations, or organization verification to claim the credit.
  • Credit amount and cap: The bill would specify the maximum credit per qualifying driver, per year, and potentially a cap on total credits claimed within a tax year. It may also set a per-trip or per-hour credit value, or a combination, and references to adjustment for inflation are possible.
  • Carryforward/offset rules: The legislation may include provisions on whether unused credits can be carried forward to future years and how the credit interacts with other tax credits or with the overall tax liability.
  • Administrative details: Provisions typically cover the process for claiming the credit on state tax returns, required supporting documentation, and enforcement/verification mechanisms to prevent fraud or misclaim.

Who would be affected

  • Volunteer drivers who provide qualifying transportation services and meet the program requirements.
  • Volunteer-driving organizations and programs that coordinate or verify volunteer transportation, as they may need to maintain records and supply documentation to participants claiming the credit.
  • Missouri individual taxpayers who claim the credit on their state income tax return, potentially reducing their tax liability if they qualify.
  • The bill could indirectly affect non-profit and community health organizations by incentivizing more individuals to participate in volunteer driving.

Procedural and timeline aspects

  • Prefiled: The bill was prefiled for the 2026 session.
  • Referral: On May 15, 2026, HB 2039 was referred to the Emerging Issues Committee (H).
  • Floor actions: Earlier readings occurred on January 7–8, 2026, indicating progression through the standard legislative process toward potential committee hearings, amendments, and votes.
  • Sponsors: Primary sponsor not listed in the provided text; co-sponsor is Marlene Terry.

Practical considerations and potential impacts

  • Policy rationale: The credit is designed to lower barriers for volunteering in transportation-related services, increasing access to rides for vulnerable populations.
  • Budget and revenue impact: As a tax credit, it would reduce state tax revenues by the credit amount claimed, within statutory limits. The magnitude depends on the credit size, eligibility, and uptake by drivers.
  • Program design questions: Key details to watch include eligibility thresholds (hours, trips, or recipients served), documentation requirements, cap levels, and whether the credit is refundable or nonrefundable (likely nonrefundable, but the statute would specify).
  • Equity and administration: Effective implementation would require robust verification to prevent misuse and to ensure that the credits truly support charitable transportation rather than private benefit.

Please note: The summary reflects the information available from the bill’s title, action history, and typical structure of similar tax-credit provisions. For a precise understanding, the full text of HB 2039 and any fiscal impact statements or committee substitute versions should be consulted.

Compiled from official sources — confirm details with the bill’s official record.

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