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Bill

HB 2409

Authorizes the "Child Care Contribution Tax Credit Act", the "Employer-Provided Child Care Assistance Tax Credit Act", and the "Child Care Providers Tax Credit", relating to tax credits for child care

2026 Regular Session Introduced by Sherri Gallick and 3 co-sponsors

Missouri creates three tax credits for child care expenses, employer assistance, and child care provider businesses to reduce affordability barriers and support workforce participation.

Voted Do Pass (S)
#childrenandminors #economicdevelopment #departmentof #elementaryandsecondaryeducation #dept.of #employees-employers #revenue #taxcredits #taxationandrevenue-general
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WeVote Research Nonpartisan
Bill Summary · HB 2409

Legislative bill overview

HB 2409 creates three separate tax credits in Missouri: one for individuals paying child care expenses, one for employers providing child care assistance to employees, and one for child care providers. The bill aims to reduce the financial burden of child care through the tax code rather than direct subsidies.

Why is this important

Child care costs significantly impact working families' budgets and workforce participation, particularly among lower-income households and women. Tax credits can make child care more affordable and may encourage both employer investment in child care benefits and support for the child care industry itself, which faces chronic staffing and sustainability challenges.

Potential points of contention

  • Revenue impact and funding: The bill's fiscal cost to the state is not specified in the summary; critics may question whether Missouri can afford three new tax credits without offsetting revenue measures or spending cuts
  • Equity and access concerns: Tax credits primarily benefit taxpayers with sufficient tax liability to claim them, potentially missing lower-income families who need relief most; debate likely centers on whether this is the most effective anti-poverty mechanism
  • Credit structure details: Without seeing the actual credit amounts, phase-out thresholds, and eligibility requirements, it's unclear whether the credits meaningfully reduce costs or create complex compliance burdens for employers and providers

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

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