SECOND REGULAR SESSION
HOUSE COMMITTEE SUBSTITUTE FOR
HOUSE BILL NO. 1581
93RD GENERAL ASSEMBLY
Reported from the Committee on Senior Citizen Advocacy March 16, 2006 with recommendation that House Committee Substitute
for House Bill No. 1581 Do Pass. Referred to the Committee on Rules pursuant to Rule 25(26)(f).
Reported from the Committee on Rules March 28, 2006 with recommendation that House Committee Substitute for House Bill No.
1581 Do Pass with no time limit for debate.
Taken up for Perfection April 19, 2006. House Committee Substitute for House Bill No. 1581 ordered Perfected and printed.
STEPHEN S. DAVIS, Chief Clerk
To amend chapter 135, RSMo, by adding thereto one new section relating to income tax credits
for donations to food pantries.
Be it enacted by the General Assembly of the state of Missouri, as follows:
Section A. Chapter 135, RSMo, is amended by adding thereto one new section, to be
known as section 135.647, to read as follows:
135.647. 1. As used in this section, "local food pantry" means any food pantry that
(1) Exempt from taxation under section 501(c)(3) of the Internal Revenue Code of
1986, as amended; and
(2) Distributing emergency food supplies to low-income people who would
otherwise not have access to food supplies in the area in which the taxpayer claiming the
tax credit under this section resides.
2. For all tax years beginning on or after January 1, 2006, any taxpayer who
donates cash or food to any local food pantry shall be allowed a credit against the tax
otherwise due under chapter 143, RSMo, excluding withholding tax imposed by sections
143.191 to 143.265, RSMo, in an amount equal to fifty percent of the value of the donations
made to the extent such amounts are not included in the taxpayer's itemized deductions.
The amount of the tax credit claimed shall not exceed the amount of the taxpayer's state
tax liability for the tax year that the credit is claimed, and shall not exceed two thousand
five hundred dollars per taxpayer claiming the credit. Any amount of credit that the
taxpayer is prohibited by this section from claiming in a tax year shall not be refundable,
but may be carried forward to any of the taxpayer's four subsequent taxable years. No tax
credit granted under this section shall be transferable.
3. The cumulative amount of tax credits under this section which may be allocated
to all taxpayers contributing to a local food pantry in any one fiscal year shall not exceed
two million dollars. The director of revenue shall establish a procedure by which the
cumulative amount of tax credits is apportioned among all taxpayers claiming the credit
by April fifteenth of the fiscal year in which the tax credit is claimed. To the maximum
extent possible, the director of revenue shall establish the procedure described in this
subsection in such a manner as to ensure that taxpayers can claim all the tax credits
possible up to the cumulative amount of tax credits available for the fiscal year.
4. Any local food pantry may accept or reject any donation of food made under this
section for any reason. For purposes of this section, any donations of food accepted by a
local food pantry shall be valued at fair market value, or at wholesale value if the taxpayer
making the donation of food is a retail grocery store.
5. The department of revenue shall promulgate rules to implement the provisions
of this section. Any rule or portion of a rule, as that term is defined in section 536.010,
RSMo, that is created under the authority delegated in this section shall become effective
only if it complies with and is subject to all of the provisions of chapter 536, RSMo, and,
if applicable, section 536.028, RSMo. This section and chapter 536, RSMo, are
nonseverable and if any of the powers vested with the general assembly pursuant to
chapter 536, RSMo, to review, to delay the effective date, or to disapprove and annul a rule
are subsequently held unconstitutional, then the grant of rulemaking authority and any
rule proposed or adopted after August 28, 2006, shall be invalid and void.
6. Under section 23.253, RSMo, of the Missouri Sunset Act:
(1) The provisions of the new program authorized under this section shall
automatically sunset four years after the effective date of this section unless reauthorized
by an act of the general assembly; and
(2) If such program is reauthorized, the program authorized under this section
shall automatically sunset twelve years after the effective date of the reauthorization of this
(3) This section shall terminate on September first of the calendar year immediately
following the calendar year in which the program authorized under this section is sunset.