Missouri 2022 Regular Session

Missouri House Bill HB2020

Introduced
1/5/22  

Caption

Authorizes a tax credit for urban farms located in a food desert

Impact

The bill allows taxpayers to claim a tax credit equal to 50% of their eligible expenses for establishing urban farms in food deserts, capped at $1,000 per urban farm. Tax credits that cannot be fully utilized in a given tax year can be carried forward for three subsequent years. Additionally, the total amount of tax credits authorized under this legislation is limited to $100,000 annually. This initiative is expected to assist not only individual taxpayers but also broader community health and economic development efforts.

Summary

House Bill 2020 seeks to promote the establishment of urban farms in areas designated as food deserts by providing tax credits to taxpayers who develop these agricultural enterprises. As defined in the bill, an 'urban farm' is any agricultural plot or facility within an urban area that produces agricultural products. A 'food desert' is characterized as an area with a significant lack of access to affordable and nutritious food, evidenced by a high poverty rate and distance from grocery stores. By incentivizing urban farming, the bill aims to enhance food security and stimulate local economies in underserved urban neighborhoods.

Contention

While the bill presents potential benefits, there may be contentious discussions surrounding the implementation and adequacy of the funding. Critics might argue that the limited annual cap of $100,000 on tax credits could restrict the growth of urban farms in underfunded areas. Furthermore, questions about the definition and oversight of eligible expenses may arise, leading to concerns regarding accountability and the effective utilization of resources. Supporters, however, view the tax credits as a necessary step towards addressing food insecurity and supporting urban agriculture, which requires a careful balance in legislative discussions.

Companion Bills

No companion bills found.

Previously Filed As

MO HB1570

Authorizes a tax credit for urban farms located in a food desert

MO HB1919

Authorizes a tax credit for urban farms located in a food desert

MO HB589

Modifies provisions of the urban farm tax credit to include certain specialty crop farms located in a food desert and establishes a tax credit for grocery stores in a food desert

MO HB1468

Modifies provisions of the urban farm tax credit to include certain specialty crop farms located in a food desert and establishes a tax credit for grocery stores in a food desert

MO HB1520

Modifies provisions of the urban farm tax credit to include certain specialty crop farms located in a food desert and establishes a tax credit for grocery stores in a food desert

MO HB2438

Modifies provisions of the urban farm tax credit to include certain specialty crop farms located in a food desert and establishes a tax credit for grocery stores in a food desert

MO SB717

Authorizes a tax credit for urban farms

MO S2335

Exempts urban and small farmers from sales taxes, real, tangible and personal property taxes and income taxes. It also defines urban and small farmers and urban farmland.

MO H7684

Exempts urban and small farmers from sales taxes, real, tangible and personal property taxes and income taxes. It also defines urban and small farmers and urban farmland.

MO S0431

Exempts certain urban and small farmers from sales taxes, real, tangible and personal property taxes and income taxes. Also defines urban and small farmers and urban farmland.

Similar Bills

No similar bills found.