Missouri legislation · 2026 Regular Session
Missouri HB3121: 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
Status: In committee, May 15, 2026
What the bill says
To amend chapters 143 and 167, RSMo, by adding thereto two new sections relating to school meals. Section A. Chapters 143 and 167, RSMo, are amended by adding thereto two new sections, to be known as sections 143.1275 and 167.202, to read as follows: 143.1275. 1. As used in this section, the following terms mean: (1) "Deduction", an amount subtracted from a taxpayer's Missouri adjusted gross income to determine the taxpayer's Missouri taxable income for a given tax year; (2) "Qualified amount", the amount donated by a qualified taxpayer in a given tax year to the healthy school meals for all f.
From the introduced text:
To amend chapters 143 and 167, RSMo, by adding thereto two new sections relating to school meals. Section A. Chapters 143 and 167, RSMo, are amended by adding thereto two new sections, to be known as sections 143.1275 and 167.202, to read as follows: 143.1275. 1. As used in this section, the following terms mean: (1) "Deduction", an amount subtracted from a taxpayer's Missouri adjusted gross income to determine the taxpayer's Missouri taxable income for a given tax year; (2) "Qualified amount", the amount donated by a qualified taxpayer in a given tax year to the healthy school meals for all fund established under section 167.202; (3) "Qualified taxpayer", any entity that is exempt from taxation under U.S.C. Section 501, as amended, or any individual with an income tax liability under chapter 143, excluding the withholding tax imposed by sections 143.191 to 143.265, who has donated to the healthy school meals for all fund established under section 167.202. 2. For all tax years beginning on or after January 1, 2027, in addition to all other deductions and modifications allowed by law, a qualified taxpayer shall be allowed a deduction up to seventy-five percent of such qualified taxpayer's qualified amount. 3. The department of revenue shall promulgate all necessary rules and regulations for the administration of this section including, but not …