Missouri legislation · 2026 Regular Session
Missouri HB3204: Authorizes a tax credit for contributions to prevention resource centers
Status: In committee, March 30, 2026
What the bill says
To amend chapter 135, RSMo, by adding thereto one new section relating to a tax credit for contributions to prevention resource centers. Section A. Chapter 135, RSMo, is amended by adding thereto one new section, to be known as section 135.2100, to read as follows: 135.2100. 1. As used in this section, the following terms shall mean: (1) "Contribution", a donation of cash, stock, bonds, or other marketable securities, or real property; (2) "Director", the director of the department of mental health; (3) "Prevention resource center", an entity that is part of the Missouri department of mental h.
From the amended text:
To amend chapter 135, RSMo, by adding thereto one new section relating to a tax credit for contributions to prevention resource centers. Section A. Chapter 135, RSMo, is amended by adding thereto one new section, to be known as section 135.2100, to read as follows: 135.2100. 1. As used in this section, the following terms shall mean: (1) "Contribution", a donation of cash, stock, bonds, or other marketable securities, or real property; (2) "Director", the director of the department of mental health; (3) "Prevention resource center", an entity that is part of the Missouri department of mental health's prevention resource center network; (4) "Tax credit", a credit against the tax otherwise due under chapter 143, excluding withholding tax imposed under sections 143.191 to 143.265; (5) "Taxpayer", a person, firm, a partner in a firm, corporation, or a shareholder in an S corporation doing business in the state of Missouri and subject to the state income tax imposed by the provisions of chapter 143, or an individual subject to the state income tax imposed by the provisions of chapter 143, or any charitable organization that is exempt from federal income tax and whose Missouri unrelated business taxable income, if any, would be subject to the state income tax imposed under chapter 143. 2. For all tax years beginning on or after …
Sponsors
- (R, 133) · primary sponsor