HB 326 Missouri House · 2025 Regular Session

Modifies provisions of the "Champion for Children" tax credit and the "Donated Food" tax credit relating to tax credit award denials

HB 326 establishes a tax credit program for organizations hosting qualifying amateur, collegiate, or Olympic sporting events in Missouri. It directly affects nonprofit "certified sponsors" (like sports commissions) and taxpayers who make eligible donations (cash, stocks, real estate) to fund event hosting. The bill defines eligible costs (e.g., event preparation, participant registrations) while excluding facility construction, requires documentation like ticket sales or participant lists, and sets deadlines for submitting claims to the Department of Economic Development. This replaces prior rules for the tax credit program, focusing on attracting sporting events through donor incentives.

Issues: ✓ Budget & Taxes

Bill status passed 3 of 5 stages cleared

Introduction

Dec 2024

Committee Review

May 2025

House Passage

Apr 2025

Senate Passage

Governor

Introduced Dec 3, 2024 Last action May 7, 2025

Maddy AI version diff · 2 comparisons

What changed between versions

House Committee Substitute → Perfected · 5 edits

MODERATE

The bill was significantly expanded from repealing two sections to repealing five sections and adding five new sections. The original bill focused on a 'champion for children tax credit' for CASA, child advocacy centers, and crisis care centers. The new version replaces this with a tax credit program for sports-related activities, creating definitions for sports commissions, certified sponsors, and eligible costs for hosting sporting events.

Scope change

The bill's scope shifted entirely from child welfare tax credits to sports tourism tax credits, changing the beneficiaries from child advocacy organizations to sports event organizers and municipalities.

SCOPE

Removed the 'champion for children tax credit' program that provided tax credits to donations for CASA, child advocacy centers, and crisis care centers.

Added a new tax credit program focused on attracting sporting events to Missouri, replacing the child welfare focus with sports tourism incentives.

DEFINITION

Added new definitions for 'active member', 'certified sponsor', 'eligible costs', 'eligible donation', 'endorsing municipality', 'joinder agreement', 'joinder undertaking', 'local organizing committee', and 'registered participant' related to sports events.

Removed definitions related to child advocacy organizations including CASA, child advocacy centers, and crisis care centers.

ELIGIBILITY

Changed eligibility from child advocacy agencies to nonprofit sports commissions and local organizing committees that bid on hosting sporting events.

Floor votes

How they voted

This bill passed the House by voice vote (no roll call recorded).

Full legislative history

Actions timeline

Total actions

Key actions

Committee

May 7, 2025

Upper · Passed

Voted Do Pass (S)

upper

Apr 30, 2025

Upper · Passed

Public Hearing Scheduled (S) - AMENDED: Wednesday, May 7, 2025, 9:30 a.m., Senate Committee Room - 1st Floor

upper

Apr 29, 2025

Committee

Second read and referred: Economic and Workforce Development(S)

upper

Apr 22, 2025

Lower · Passed

Third Read and Passed (H) - AYES: 102 NOES: 45 PRESENT: 1

lower

Apr 22, 2025

Lower · Passed

Reported Do Pass (H) - AYES: 4 NOES: 3 PRESENT: 0

lower

Apr 22, 2025

Lower · Passed

Voted Do Pass (H)

lower

Apr 17, 2025

Committee

Referred: Fiscal Review(H)

lower

Apr 16, 2025

Lower · Passed

Perfected with Amendments (H) - HA 1, HA 2 adopted

lower

Apr 16, 2025

Lower · Passed

HCS Adopted (H)

lower

Mar 6, 2025

Lower · Passed

Reported Do Pass (H) - AYES: 9 NOES: 0 PRESENT: 0

lower

Mar 6, 2025

Lower · Passed

Voted Do Pass (H)

lower

Feb 26, 2025

Committee

Referred: Rules - Legislative(H)

lower

Feb 18, 2025

Lower · Passed

HCS Reported Do Pass (H) - AYES: 6 NOES: 1 PRESENT: 0

lower

Feb 17, 2025

Lower · Passed

HCS Voted Do Pass (H)

lower

Jan 22, 2025

Committee

Referred: Ways and Means(H)

lower

Dec 3, 2024

Introduced

Prefiled (H)

lower

1 primary · 2 co-sponsors