FIRST REGULAR SESSION
SENATE BILL NO. 607
103RD GENERAL ASSEMBLY
INTRODUCED BY SENATOR MCCREERY.
1863S.02I KRISTINA MARTIN, Secretary
AN ACT
To amend chapter 135, RSMo, by adding thereto one new section relating to a tax credit for certain
volunteer drivers.
Be it enacted by the General Assembly of the State of Missouri, as follows:
Section A. Chapter 135, RSMo, is amended by adding thereto 1
one new section, to be known as section 135.2555, to read as 2
follows:3
135.2555. 1. For the purposes of this section, the 1
following terms shall mean: 2
(1) "Department", the Missouri department of revenue; 3
(2) "Qualified organization", an organization that is 4
exempt from taxation pursuant to 26 U.S.C. Section 5
501(c)(3), as amended; 6
(3) "Qualified transportation", the transportation of 7
any person or property with the knowledge of and for the 8
benefit or support of a qualified organization; 9
(4) "Tax credit", a credit against the tax otherwise 10
due under chapter 143, excluding withholding tax imposed 11
under sections 143.191 to 143.265, or otherwise due under 12
chapter 148 or 153; 13
(5) "Taxpayer", an individua l, a firm, a partner in a 14
firm, a corporation, or a shareholder in an S corporation 15
doing business in this state and subject to the state income 16
tax imposed by chapter 143, excluding withholding tax 17
imposed by sections 143.191 to 143.265; 18 SB 607 2
(6) "Volunteer driver", a licensed driver operating a 19
motor vehicle for the benefit and support of a qualified 20
organization without expectation of a salary, fee, or 21
profit. Reimbursement of expenses or de minimus, 22
unsolicited gifts of appreciation shall not constitute an 23
expectation of a salary, fee, or profit. 24
2. For all tax years beginning on or after January 1, 25
2026, a taxpayer shall be authorized to claim a tax credit 26
in an amount equal to the standard business mileage rate 27
published by the Inte rnal Revenue Service for the tax year 28
in which the tax credit is claimed. A taxpayer shall not 29
claim a tax credit pursuant to this section in excess of 30
three thousand dollars in any tax year, with such amount to 31
be adjusted annually for inflation base d on the Consumer 32
Price Index for All Urban Consumers, as reported by the 33
Bureau of Labor Statistics, or its successor index. 34
3. (1) Tax credits authorized by this section shall 35
not be refundable and shall not be transferred, sold, or 36
assigned, but may be carried forward for the three 37
subsequent tax years or until the credit is fully claimed, 38
whichever occurs first. 39
(2) A taxpayer shall not claim a tax credit pursuant 40
to this section for any miles driven to the extent the 41
taxpayer has claimed a deduction or any other tax benefit 42
for federal tax purposes, or for which the taxpayer has 43
received reimbursement from a qualified organization. 44
4. The total amount of tax credits authorized pursuant 45
to this section shall not exceed one m illion dollars in any 46
fiscal year, with such amount adjusted annually for 47
inflation based on the Consumer Price Index for All Urban 48
Consumers, as defined and officially recorded by the United 49
States Department of Labor or its successor. 50 SB 607 3
5. The department may promulgate rules to implement 51
the provisions of this section. Any rule or portion of a 52
rule, as that term is defined in section 536.010, that is 53
created under the authority delegated in this section shall 54
become effective only if it compli es with and is subject to 55
all of the provisions of chapter 536 and, if applicable, 56
section 536.028. This section and chapter 536 are 57
nonseverable and if any of the powers vested with the 58
general assembly pursuant to chapter 536 to review, to delay 59
the effective date, or to disapprove and annul a rule are 60
subsequently held unconstitutional, then the grant of 61
rulemaking authority and any rule proposed or adopted after 62
August 28, 2025, shall be invalid and void. 63
6. Pursuant to section 23.253 of the Missouri sunset 64
act: 65
(1) The provisions of this section shall automatically 66
sunset on December 31, 2031, unless reauthorized by an act 67
of the general assembly; 68
(2) If such program is reauthorized, the program 69
authorized pursuant to this section shall automatically 70
sunset on December thirty -first twelve years after the 71
effective date of the reauthorization of this section; 72
(3) This section shall terminate on September first of 73
the calendar year immediately following the calendar year in 74
which the program authorized pursuant to this section is 75
sunset; and 76
(4) The provisions of this subsection shall not be 77
construed to limit or in any way impair the department's 78
ability to issue tax credits authorized on or before the 79
date the program authorized pursuant to this section expires 80
or a taxpayer's ability to redeem such tax credits. 81