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Missouri committee hears bill to ease penalties, extend sunsets for two benevolent tax credits

2289557 · February 10, 2025
AI-Generated Content: All content on this page was generated by AI to highlight key points from the meeting. For complete details and context, we recommend watching the full video. so we can fix them.

Summary

A House Ways and Means hearing on House Bill 326 drew nonprofit and food-bank testimony supporting changes to the Champions for Children and donated food tax credits, including a proposed payment-plan window to avoid penalties when credits are oversubscribed and an extension of the credits' sunset date.

Representative Brenda Shields, sponsor of House Bill 326, told the Missouri House Ways and Means Committee that the bill would change how two benevolent tax credits — the Champions for Children tax credit and the donated food (food pantry) tax credit — are handled when the credits are exhausted.

Shields (State Representative, District 11) said the bill would allow taxpayers who claimed the credits but later receive an apportionment notice because the statutory caps were reached to enter a payment plan or otherwise avoid penalties and interest. She told the committee the bill provides a statutory period for taxpayers to pay amounts…

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