Missouri legislation · 2025 Regular Session
Missouri HB269: Authorizes the "Child Care Contribution Tax Credit Act", the "Employer-Provided Child Care Assistance Tax Credit Act", and the "
Status: In committee, May 6, 2025
Authorizes the "Child Care Contribution Tax Credit Act", the "Employer-Provided Child Care Assistance Tax Credit Act", and the "Child Care Providers Tax Credit", relating to tax credits for child care
What the bill says
To amend chapter 135, RSMo, by adding thereto three new sections relating to tax credits for child care. Section A. Chapter 135, RSMo, is amended by adding thereto three new sections, to be known as sections 135.1310, 135.1325, and 135.1350, to read as follows: 135.1310. 1. This section shall be known and may be cited as the "Child Care Contribution Tax Credit Act". 2. For purposes of this section, the following terms shall (2) "Child care desert", a census tract that has a poverty rate of at least twenty percent or a median family income of less than eighty percent of the statewide average an.
From the engrossed text:
To amend chapter 135, RSMo, by adding thereto three new sections relating to tax credits for child care. Section A. Chapter 135, RSMo, is amended by adding thereto three new sections, to be known as sections 135.1310, 135.1325, and 135.1350, to read as follows: 135.1310. 1. This section shall be known and may be cited as the "Child Care Contribution Tax Credit Act". 2. For purposes of this section, the following terms shall (2) "Child care desert", a census tract that has a poverty rate of at least twenty percent or a median family income of less than eighty percent of the statewide average and where at least five hundred people or thirty-three percent of the population are located at least one-half mile away from a child care provider in urbanized areas or at least ten miles away in rural areas; (3) "Child care provider", a child care provider as defined in section 210.201 that is licensed pursuant to section 210.221, or that is unlicensed and that is registered with the department of elementary and secondary education; (4) "Contribution", an eligible donation of cash, stock, bonds or other marketable securities, or real property. "Contribution" shall include the reasonable purchase price paid for an employer's purchase of child care from a child care provider for the children of the employer's employees; …