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SECOND REGULAR SESSION
HOUSE BILL NO. 2948
103RD GENERAL ASSEMBL Y
INTRODUCED BY REPRESENT A TIVE RUSH.
6271H.01I JOSEPH ENGLER, Chief Clerk
AN ACT
T o amend chapter 135, RSMo, by adding thereto one new section relating to a caregiver tax
credit.
Be it enacted by the General Assembly of the state of Missouri, as follows:
Section A. Chapter 135, RSMo, is amended by adding thereto one new section, to be
2 known as section 135.1 168, to read as follows:
135.1 168. 1. This section shall be known and may be cited as the "Car egiver T ax
2 Cr edit Act".
3 2. As used in this section, the following terms mean:
4 (1) "Department", the department of revenu e;
5 (2) "Eligible caregiver ", any re sident individual who pr ovides ongoing
6 assistance, supervision, transportation, or support to a family member living in this
7 state who is an eligible care recip ient;
8 (3) "Eligible care recipi ent", a legal adult who r esides in this state and who:
9 (a) Is sixty years of age or older; or
10 (b) Is under sixty years of age but has a physical or developmental disability
11 r equiring daily assistance;
12 (4) "Qualified expenses", for any eligible careg iver in a given tax year ,
13 documented caregiv ing costs incurr ed for the car e of the eligible car e reci pient
14 including, but not limited to:
15 (a) Adult day progra m fees;
16 (b) In-home care services;
17 (c) T ransportation for medical or support needs;
EXPLANA TION — Matter enclosed in bold-faced brackets [thus] in the above bill is not enacted and is
intended to be omitted from the law . Matter in bold-face type in the above bill is proposed language.
18 (d) Respite car e; or
19 (e) Supplies or equipment used to support the eligible care recip ient's daily
20 living;
21 (5) "T ax cre dit", a cr edit against the tax otherwise due under chapter 143,
22 excluding withholding tax imposed under sections 143.191 to 143.265.
23 3. For all tax years beginning on or after January 1, 2027, an eligible caregi ver
24 shall be allowed to claim a tax cr edit against the eligible car egiver's state tax liability in
25 an amount equal to one thousand dollars per tax year or an amount equal to the total
26 amount of all qualified expenses incurr ed for the care of the eligible car e recip ient in a
27 given tax year , whichever is gr eater , but not to exceed one thousand five hundr ed dollars
28 per tax credit per tax year .
29 4. No eligible car e recipi ent shall be claimed for mor e than one tax credi t in the
30 same tax year . If an eligible car e r ecipient may be claimed by two or mor e eligible
31 car egivers for a tax year beginning in the same calendar year , the department may
32 adopt rules and r egulations addr essing such instance and r efere nce the pr ovisions of the
33 Internal Revenue Code of 1986, as amended, or other prov isions of the laws of the
34 United States rel ating to federal income taxes.
35 5. In the event the eligible caregi ver pr ovides car egiving to multiple eligible car e
36 r ecipients and meets all the req uire ments under this section, the qualified taxpayer may
37 claim a separate tax cr edit for each eligible care r ecipient, up to an annual limit that
38 shall be determined by the department, per tax year under this section.
39 6. T ax credits issued under the prov isions of this section shall be refu ndable. No
40 tax cred it claimed under this section shall be carried forward to any subsequent tax
41 year . No tax cred it claimed under this section shall be assigned, transferre d, sold, or
42 otherwise conveyed.
43 7. For an eligible car egiver to qualify for a tax cr edit under this section, the
44 car egiver shall pr ovide documentation or other pr oof demonstrating that such
45 car egiver:
46 (1) Is a res ident of this state;
47 (2) Pr ovides ongoing car e to an eligible car e re cipient; and
48 (3) (a) Has claimed the eligible car e recip ient as a dependent for the tax year for
49 which the tax credit is claimed; or
50 (b) Has not claimed the eligible car e recipi ent as a dependent but has
51 demonstrated adequate pr oof of reg ular care giving re sponsibility , as determined by the
52 department.
53 8. (1) T o verify that the costs associated with car egiving are eligible qualified
54 expenses, the eligible car egiver may submit:
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55 (a) Receipts;
56 (b) Attendance logs fr om adult day pr ograms;
57 (c) T ransportation logs;
58 (d) Agency invoices;
59 (e) Car egiving logs signed by the caregi ver; or
60 (f) Any other documentation or pr oof req uire d by the department.
61 (2) The department may establish simplified r eporting for eligible car egivers
62 with limited documentation.
63 (3) No medical rec ords or private health information shall be requi red to be
64 submitted in order to qualify for the tax credit under this section.
65 9. The department, alone or in coordination with the department of health and
66 senior services, shall pr oduce and distribute materials, publications, or other res ources
67 to educate the public and car egivers on the tax cred it authorized under the pro visions of
68 this section. Such materials, publications, or other r esources shall be published or
69 otherwise made available on the department's website and be distributed to adult day
70 pr ograms, home health car e agencies, senior citizen centers, faith organizations, and
71 communities with a high car egiving burden.
72 10. The department shall pre pare an annual r eport containing statistical
73 information reg arding the tax cr edits issued under this section for the pr evious tax year
74 including, but not limited to, the number of taxpayers claiming a tax credi t, the number
75 of total cr edits claimed and the credi t amount, the average amount awarded per tax
76 cr edit and the average amount awarded per taxpayer , distribution by zip code, and the
77 estimated statewide care giving impact. Reports shall omit personal identifying
78 information and no data shall be disclosed in any form that allows the personal
79 identification of any taxpayer or care recip ient to any individual or entity .
80 1 1. The department of r evenue shall pro mulgate all necessary rules and
81 r egulations for the administration of this section including, but not limited to, rules
82 r elating to the verification of taxpayer's eligibility , distribution of r efunds, multi-
83 r ecipient claims, documentation standards, and fraud preven tion pr ocedur es. The
84 department of reven ue may coordinate with the department of health and senior
85 services for the administration of this section and the promulg ation of rules and
86 r egulations. Any rule or portion of a rule, as that term is defined in section 536.010, that
87 is cr eated under the authority delegated in this section shall become effective only if it
88 complies with and is subject to all of the pr ovisions of chapter 536 and, if applicable,
89 section 536.028. This section and chapter 536 are nonseverable and if any of the powers
90 vested with the general assembly pursuant to chapter 536 to revi ew , to delay the
91 effective date, or to disappr ove and annul a rule are subsequently held unconstitutional,
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92 then the grant of rulemaking authority and any rule pro posed or adopted after August
93 28, 2026, shall be invalid and void.
94 12. Under section 23.253 of the Missouri sunset act:
95 (1) The prov isions of the new pr ogram authorized under this section shall sunset
96 six years after the effective date of this section unless reauthori zed by an act of the
97 general assembly;
98 (2) This section shall terminate on September first of the calendar year
99 immediately following the calendar year in which the prog ram authorized under this
100 section is sunset; and
101 (3) Nothing in this subsection shall prev ent a taxpayer fr om claiming a tax credit
102 pr operly issued before this pr ogram was sunset in a tax year after the prog ram is sunset.
✔
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