HB 2409 Missouri House · 2026 Regular Session

Authorizes the "Child Care Contribution Tax Credit Act", the "Employer-Provided Child Care Assistance Tax Credit Act", and the "Child Care Providers Tax Credit", relating to tax credits for child care

HB 2409 creates three new Missouri tax credit programs to support child care access. It allows taxpayers (individuals, businesses, and charitable organizations) to claim a 75% tax credit on verified contributions to licensed child care providers or approved nonprofit intermediaries, with credits ranging from $100 to $200,000 annually. To qualify, contributions must be made to providers or intermediaries that first secure approval from Missouri's Department of Economic Development. The tax credits apply to tax years beginning January 1, 2027, and are designed to incentivize financial support for child care services, particularly in underserved areas defined as "child care deserts."

Issues: ✓ Budget & Taxes

Bill status passed 3 of 5 stages cleared

Introduction

Dec 2025

Committee Review

May 2026

House Passage

Apr 2026

Senate Passage

Governor

Introduced Dec 15, 2025 Last action May 7, 2026

Maddy AI version diff · 1 comparison

What changed between versions

Introduced → Perfected · 4 edits

MODERATE

The bill was formally perfected and reclassified from a House Bill to a House Joint Resolution (HJR), changing its legal status from a proposed measure to one that may require Senate concurrence. Substantive policy changes were made to the definitions of 'Contribution' and 'Department,' and the requirements for receiving tax credits were streamlined by removing the mandate for child care providers to file a contribution verification form within sixty days.

Scope change

The bill's classification changed from a House Bill (HB) to a House Joint Resolution (HJR), which alters the legislative process required for its passage.

TECHNICAL

The bill title and classification were updated from 'House Bill No. 2409' to 'House Joint Resolution No. 2409,' and the status was marked as 'Perfected' instead of 'Introduced.' This changes the legislative vehicle and procedural requirements.

DEFINITION

The definition of 'Department' was updated to explicitly name the 'Missouri department of economic development,' clarifying the specific agency responsible for administering the program.

REQUIREMENT

The requirement for child care providers or intermediaries to file a 'contribution verification' form with the department within sixty days of receiving a contribution was removed, simplifying the reporting obligations for recipients.

ELIGIBILITY

The condition for receiving a tax credit was adjusted; the text was reorganized to ensure that only contributions made to entities that have entered into an agreement with the department qualify for the credit.

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, 2026

Upper · Passed

Voted Do Pass (S)

upper

Apr 16, 2026

Upper · Passed

Public Hearing Scheduled (S) - Tuesday, April 21, 2026, 10:00 a.m., Senate Committee Room - 1st Floor

upper

Apr 8, 2026

Committee

Second read and referred: Emerging Issues and Professional Registration(S)

upper

Apr 2, 2026

Lower · Passed

Third Read and Passed (H) - AYES: 97 NOES: 44 PRESENT: 0

lower

Apr 2, 2026

Lower · Passed

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

lower

Apr 2, 2026

Lower · Passed

Voted Do Pass (H)

lower

Apr 1, 2026

Committee

Referred: Fiscal Review(H)

lower

Feb 23, 2026

Lower · Passed

Reported Do Pass (H) - AYES: 11 NOES: 0 PRESENT: 0

lower

Feb 23, 2026

Lower · Passed

Voted Do Pass (H)

lower

Feb 18, 2026

Committee

Referred: Rules - Legislative(H)

lower

Feb 18, 2026

Lower · Passed

Reported Do Pass (H) - AYES: 14 NOES: 0 PRESENT: 0

lower

Feb 17, 2026

Lower · Passed

Voted Do Pass (H)

lower

Feb 4, 2026

Committee

Referred: Economic Development(H)

lower

Dec 15, 2025

Introduced

Prefiled (H)

lower

1 primary · 3 co-sponsors