FIRSTREGULARSESSION
HOUSEBILLNO.1236
103RDGENERALASSEMBLY
INTRODUCEDBYREPRESENTATIVETERRY.
2627H.01I JOSEPHENGLER,ChiefClerk
ANACT
Toamendchapter135,RSMo,byaddingtheretoonenewsectionrelatingtoataxcreditfor
certainvolunteerdrivers.
BeitenactedbytheGeneralAssemblyofthestateofMissouri,asfollows:
SectionA.Chapter135,RSMo,isamendedbyaddingtheretoonenewsection,tobe
2knownassection135.2555,toreadasfollows:
135.2555.1.Forthepurposesofthissection,thefollowingtermsshallmean:
2 (1)"Department",theMissouridepartmentofrevenue;
3 (2)"Qualifiedorganization",anorganizationthatisexemptfromtaxation
4pursuantto26U.S.C.Section501(c)(3),asamended;
5 (3)"Qualifiedtransportation",thetransportationofanypersonorproperty
6withtheknowledgeofandforthebenefitorsupportofaqualifiedorganization;
7 (4)"Taxcredit",acreditagainstthetaxotherwisedueunderchapter143,
8excludingwithholdingtaximposedundersections143.191to143.265,orotherwisedue
9underchapter148or153;
10 (5)"Taxpayer",anindividual,afirm,apartnerinafirm,acorporation,ora
11shareholderinanScorporationdoingbusinessinthisstateandsubjecttothestate
12incometaximposedbychapter143,excludingwithholdingtaximposedbysections
13143.191to143.265;
14 (6)"Volunteerdriver",alicenseddriveroperatingamotorvehicleforthe
15benefitandsupportofaqualifiedorganizationwithoutexpectationofasalary,fee,or
16profit.Reimbursementofexpensesordeminimis,unsolicitedgiftsofappreciationshall
17notconstituteanexpectationofasalary,fee,orprofit.
EXPLANATION—Matterenclosedinbold-facedbrackets[thus] intheabovebillisnotenactedandis
intendedtobeomittedfromthelaw.Matterinbold-facetypeintheabovebillisproposedlanguage. 18 2.ForalltaxyearsbeginningonorafterJanuary1,2026,ataxpayershallbe
19authorizedtoclaimataxcreditinanamountequaltothestandardbusinessmileage
20ratepublishedbytheInternalRevenueServiceforthetaxyearinwhichthetaxcreditis
21claimed.Ataxpayershallnotclaimataxcreditpursuanttothissectioninexcessof
22threethousanddollarsinanytaxyear,withsuchamounttobeadjustedannuallyfor
23inflationbasedontheConsumerPriceIndexforAllUrbanConsumers,asreportedby
24theBureauofLaborStatistics,oritssuccessorindex.
25 3.(1)Taxcreditsauthorizedbythissectionshallnotberefundableandshallnot
26betransferred,sold,orassigned,butmaybecarriedforwardforthethreesubsequent
27taxyearsoruntilthecreditisfullyclaimed,whicheveroccursfirst.
28 (2)Ataxpayershallnotclaimataxcreditpursuanttothissectionforanymiles
29driventotheextentthetaxpayerhasclaimedadeductionoranyothertaxbenefitfor
30federaltaxpurposes,orforwhichthetaxpayerhasreceivedreimbursementfroma
31qualifiedorganization.
32 4.Thetotalamountoftaxcreditsauthorizedpursuanttothissectionshallnot
33exceedonemilliondollarsinanyfiscalyear,withsuchamountadjustedannuallyfor
34inflationbasedontheConsumerPriceIndexforAllUrbanConsumers,asdefinedand
35officiallyrecordedbytheUnitedStatesDepartmentofLabororitssuccessor.
36 5.Thedepartmentmaypromulgaterulestoimplementtheprovisionsofthis
37section.Anyruleorportionofarule,asthattermisdefinedinsection536.010,thatis
38createdundertheauthoritydelegatedinthissectionshallbecomeeffectiveonlyifit
39complieswithandissubjecttoalloftheprovisionsofchapter536and,ifapplicable,
40section536.028.Thissectionandchapter536arenonseverableandifanyofthepowers
41vestedwiththegeneralassemblypursuanttochapter536toreview,todelaythe
42effectivedate,ortodisapproveandannularulearesubsequentlyheldunconstitutional,
43thenthegrantofrulemakingauthorityandanyruleproposedoradoptedafterAugust
4428,2025,shallbeinvalidandvoid.
45 6.Pursuanttosection23.253oftheMissourisunsetact:
46 (1)TheprovisionsofthissectionshallautomaticallysunsetonDecember31,
472031,unlessreauthorizedbyanactofthegeneralassembly;
48 (2)Ifsuchprogramisreauthorized,theprogramauthorizedpursuanttothis
49sectionshallautomaticallysunsetonDecemberthirty-firsttwelveyearsafterthe
50effectivedateofthereauthorizationofthissection;
51 (3)ThissectionshallterminateonSeptemberfirstofthecalendaryear
52immediatelyfollowingthecalendaryearinwhichtheprogramauthorizedpursuantto
53thissectionissunset;and
HB1236 2 54 (4)Theprovisionsofthissubsectionshallnotbeconstruedtolimitorinanyway
55impairthedepartment'sabilitytoissuetaxcreditsauthorizedonorbeforethedatethe
56programauthorizedpursuanttothissectionexpiresorataxpayer'sabilitytoredeem
57suchtaxcredits.
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HB1236 3