Missouri legislation · 2026 Regular Session
Missouri HB2039: Authorizes a tax credit for certain volunteer drivers
Status: In committee, May 15, 2026
What the bill says
To amend chapter 135, RSMo, by adding thereto one new section relating to a tax credit for certain volunteer drivers. Section A. Chapter 135, RSMo, is amended by adding thereto one new section, to be known as section 135.2555, to read as follows: 135.2555. 1. For the purposes of this section, the following terms shall mean: (1) "CPI", the Consumer Price Index for All Urban Consumers, as defined and officially recorded by the United States Department of Labor or its successor; (2) "Department", the Missouri department of revenue; (3) "Motor vehicle", any self-propelled vehicle not operated excl.
From the introduced text:
To amend chapter 135, RSMo, by adding thereto one new section relating to a tax credit for certain volunteer drivers. Section A. Chapter 135, RSMo, is amended by adding thereto one new section, to be known as section 135.2555, to read as follows: 135.2555. 1. For the purposes of this section, the following terms shall mean: (1) "CPI", the Consumer Price Index for All Urban Consumers, as defined and officially recorded by the United States Department of Labor or its successor; (2) "Department", the Missouri department of revenue; (3) "Motor vehicle", any self-propelled vehicle not operated exclusively upon tracks, except farm tractors, motorized bicycles, and electric bicycles; (4) "Qualified amount", for a taxpayer qualifying under this section in a given tax year, the total amount of unreimbursed costs that the volunteer driver has incurred for gasoline, diesel fuel, or electric charging station use and the total unreimbursed mileage in an amount equal to the standard business mileage rate published by the Internal Revenue Service for the tax year in which the credit is claimed; (5) "Qualified organization", an organization that is exempt from taxation under 26 U.S.C. Section 501(c)(3), as amended; (6) "Qualified transportation", the transportation of any person or property with the knowledge of and for the benefit or support of a qualified organization; (7) "Tax credit", a credit …