Establishes the Child Care Contribution Tax Credit Act to permit a tax credit against a taxpayer’s, including nonprofits, state tax liability for an amount equal to 75% of a verified contribution, including the reasonable purchase price paid for an employer’s purchase of child care, to a child care provider or intermediary; establishes the Employer Provided Child Care Assistance Tax Credit Act to provide a tax credit up to 30% of a qualified child care expenditure for any employer with two or more employees, including nonprofits; establishes the Child Care Providers Tax Credit to provide a tax credit up to 30% of the child care provider’s capital expenditures, including nonprofits; makes each tax credit fully refundable for 501(c)(3) charitable organizations; applies floors or caps on each tax credit; similar to HB 269.
State Name
Missouri
Bill #
H.B. 215
Status
Adjourned; Not Enacted
Category
3. Workforce
Subcategory
Employee Benefits
Status Text
Introduced or Prefiled
Year Proposed
2025
State Taxonomy
Bill Page
http://www.house.mo.gov/BillContent.aspx?bill=HB215&year=2025&code=R%20