HB 2461 Missouri House · 2026 Regular Session

Modifies provisions related to the "Donated Food" food pantry tax credit

HB 2461 modifies Missouri's tax credit program for donations to food assistance organizations. Taxpayers can claim a credit for cash or food donations to qualifying food pantries (since 2013), soup kitchens/homeless shelters (since 2018), or food banks (starting 2026), with credits equaling 50% of donation value before 2026 and 70% after. The credit is capped at $2,500 per taxpayer annually, with annual limits on total credits ($1.75 million for pantries/soup kitchens/shelters pre-2026; $2.75 million for those plus $1.25 million for food banks post-2026). Organizations must be 501(c)(3) nonprofits serving Missouri residents, and donations must be accepted before expiration dates.

Issues: ✓ Budget & Taxes

Bill status in committee 1 of 4 stages cleared

Introduction

Dec 2025

Committee Review

Floor Vote

Governor

Introduced Dec 16, 2025 Last action May 7, 2026

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What changed between versions

Introduced → House Committee Substitute · 4 edits

MODERATE

The bill was expanded to include House Bills 2457 and 1782, changing its title and bill number references. The definition of a 'local homeless shelter' was updated to require the facility to provide temporary living arrangements for individuals lacking a fixed residence, ensuring the tax credit targets actual shelter needs. The tax credit rules were simplified by removing specific date ranges for the 50% credit rate, making it a permanent provision, and new requirements were added to limit the credit to $2,500 per taxpayer, prevent refunds, and allow unused credits to be carried forward for three years.

Scope change

The bill's scope was expanded to include two additional related bills (HB 2457 and HB 1782) that were previously separate, consolidating their provisions into a single legislative package.

SCOPE

The bill title and references were updated to include House Bills 2457 and 1782, indicating these bills are now being processed together as a combined substitute.

DEFINITION

The definition of 'local homeless shelter' was revised to explicitly require the facility to provide temporary living arrangements for people who otherwise lack a fixed, regular, and adequate nighttime residence.

TIMELINE

The specific timeline for the 50% tax credit rate was removed, effectively making the credit rate permanent rather than limited to a specific date range.

REQUIREMENT

New provisions were added to limit the maximum credit to $2,500 per taxpayer, prevent the credit from being refundable, and allow taxpayers to carry forward unused credits for three years.

Floor votes

How they voted

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Full legislative history

Actions timeline

Total actions

Key actions

Committee

Apr 9, 2026

Lower · Passed

Reported Do Pass (H) - AYES: 10 NOES: 0 PRESENT: 0

lower

Apr 9, 2026

Lower · Passed

Voted Do Pass (H)

lower

Apr 2, 2026

Committee

Referred: Rules - Administrative(H)

lower

Mar 31, 2026

Lower · Passed

HCS Reported Do Pass (H) - AYES: 6 NOES: 2 PRESENT: 0

lower

Mar 30, 2026

Lower · Passed

HCS Voted Do Pass (H)

lower

Feb 26, 2026

Committee

Referred: Ways and Means(H)

lower

Dec 16, 2025

Introduced

Prefiled (H)

lower

1 primary · 0 co-sponsors