Establishes the "Missouri Free School Meals Program" to reimburse schools for providing free breakfasts and lunches to all students and a tax deduction for persons or entities that donate to a fund that reimburses schools for free school meals

HB 3121 creates Missouri's "Free School Meals Program," requiring participating schools (public, private, charter, or virtual) to provide all students with free breakfast and lunch daily after seeking federal reimbursement. The state will reimburse schools for the difference between federal meal rates and actual federal payments, funded by up to 1% of video lottery proceeds and donations to the "Healthy School Meals for All Fund." Additionally, tax-exempt organizations and individuals can deduct up to 75% of donations to this fund starting in 2027. The program expires after six years unless renewed and mandates biennial reports on participation and food security impacts.