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Bill Summary · HB 1816

Bill Summary: Missouri HB 1816 (2026) – Modifies provisions relating to an income tax credit for contributions to pregnancy resource center

Purpose and intent

  • The bill revises the existing income tax credit available for contributions to pregnancy resource centers. Its aim appears to change eligibility, calculation, administration, or cap of the credit, thereby altering the financial incentive for taxpayers to support pregnancy resource centers through charitable contributions.

Key provisions and changes (as of the available bill text and metadata)

  • Income tax credit framework: The bill modifies provisions governing a tax credit that individuals or possibly corporate taxpayers can claim for qualifying donations to pregnancy resource centers. Specific changes may include:
    • Eligibility criteria for the credit (e.g., who can claim, what counts as a qualifying contribution).
    • The calculation method for the credit (e.g., percentage of donation, fixed amount, or tiered amounts).
    • Maximum credit cap per taxpayer or per year, or overall program cap.
    • Carryforward provisions (whether unused credits can be carried forward to future years and for how long).
    • Documentation and verification requirements (e.g., what documentation a taxpayer must maintain to claim the credit and what the center must provide).
  • Administration and enforcement: Potential adjustments to the administration of the credit by the Missouri Department of Revenue, including filing deadlines, reporting requirements, and penalties for noncompliance.
  • Interaction with other credits: Possible clarification on how this credit interacts with other Missouri tax credits (e.g., whether it’s refundable, nonrefundable, or limited by other credits).

Note: The available information from the action history does not include the bill’s full text or precise numeric changes. The summary reflects typical areas such bills modify and what readers should expect to find in the enacted version.

Who would be affected

  • Taxpayers who make qualifying contributions to pregnancy resource centers under Missouri law.
  • Pregnancy resource centers that receive qualifying contributions and participate in the program (as they may need to provide verification or receipting documentation to donors).
  • Missouri Department of Revenue, which would administer and enforce the credit, including processing claims and ensuring compliance.
  • Tax planning professionals and businesses that consider charitable giving as part of tax strategy.

Procedural and timeline aspects

  • Prefiled: December 1, 2025.
  • Read First Time: January 7, 2026.
  • Read Second Time: January 8, 2026.
  • Referred: Emerging Issues (H) on May 15, 2026.
  • These steps indicate the bill is moving through the Missouri House of Representatives and may be subject to committee hearings, amendments, and potential floor votes. Final enactment would require passage by both chambers and signature by the governor (process and timing depend on subsequent legislative actions).

Practical considerations for readers

  • If enacted, the credit’s availability and value could influence donation decisions to pregnancy resource centers.
  • Businesses and individuals planning charitable giving should monitor for final numbers (credit rate, caps, and carryforward rules) to determine tax planning implications.
  • Reporting requirements and documentation will be important to claim the credit successfully.

Note

  • For a precise understanding of the bill’s substantive numeric changes (credit rate, caps, carryforwards, and eligibility), the full text of HB 1816 and any fiscal notes or committee statements should be consulted once available.

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

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