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SECOND REGULAR SESSION
HOUSE BILL NO. 3121
103RD GENERAL ASSEMBL Y
INTRODUCED BY REPRESENT A TIVE DOUGLAS.
6730H.01I JOSEPH ENGLER, Chief Clerk
AN ACT
T o amend chapters 143 and 167, RSMo, by adding thereto two new sections relating to school
meals.
Be it enacted by the General Assembly of the state of Missouri, as follows:
Section A. Chapters 143 and 167, RSMo, are amended by adding thereto two new
2 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:
2 (1) "Deduction", an amount subtracted fr om a taxpayer's Missouri adjusted
3 gr oss income to determine the taxpayer's Missouri taxable income for a given tax year;
4 (2) "Qualified amount", the amount donated by a qualified taxpayer in a given
5 tax year to the healthy school meals for all fund established under section 167.202;
6 (3) "Qualified taxpayer", any entity that is exempt fr om taxation under 26
7 U.S.C. Section 501, as amended, or any individual with an income tax liability under
8 chapter 143, excluding the withholding tax imposed by sections 143.191 to 143.265, who
9 has donated to the healthy school meals for all fund established under section 167.202.
10 2. For all tax years beginning on or after January 1, 2027, in addition to all other
11 deductions and modifications allowed by law , a qualified taxpayer shall be allowed a
12 deduction up to seventy-five per cent of such qualified taxpayer's qualified amount.
13 3. The department of rev enue shall pr omulgate all necessary rules and
14 r egulations for the administration of this section including, but not limited to, rules
15 r elating to the verification of a taxpayer's qualified amount. Any rule or portion of a
16 rule, as that term is defined in section 536.010, that is crea ted under the authority
17 delegated in this section shall become effective only if it complies with and is subject to
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 all of the pr ovisions of chapter 536 and, if applicable, section 536.028. This section and
19 chapter 536 are nonseverable and if any of the powers vested with the general assembly
20 pursuant to chapter 536 to revi ew , to delay the effective date, or to disappr ove and annul
21 a rule are subsequently held unconstitutional, then the grant of rulemaking authority
22 and any rule prop osed or adopted after August 28, 2026, shall be invalid and void.
23 4. Under section 23.253 of the Missouri sunset act:
24 (1) The prov isions of the new pr ogram authorized under this section shall sunset
25 six years after the effective date of this section unless reauthori zed by an act of the
26 general assembly; and
27 (2) This section shall terminate on September first of the calendar year
28 immediately following the calendar year in which the prog ram authorized under this
29 section is sunset.
167.202 . 1. This section shall be known and may be cited as the "Missouri Fr ee
2 School Meals Pr ogram".
3 2. As used in this section, the term "school" means any of the following entities
4 that are incorporated in Missouri and that do not discriminate on the basis of race,
5 color , or national origin and accepts public funds:
6 (1) A charter school as described in section 160.400;
7 (2) A private school;
8 (3) A public school as defined in section 160.01 1; or
9 (4) A public or private virtual school.
10 3. (1) Schools may participate in the Missouri free school meals prog ram if they
11 elect to thr ough a proce ss determined by the department of elementary and secondary
12 education.
13 (2) Schools participating in the Missouri fre e school meals pr ogram shall seek all
14 sour ces of federal reim bursement fr om the United States Department of Agricultur e
15 National School Lunch Pr ogram, including the United States Department of Agricultur e
16 Community Eligibility Pr ovision.
17 (3) Schools participating in the Missouri fr ee school meals progra m shall provi de
18 to all students at no cost up to two federally r eimbursable meals per school day , with a
19 maximum of one fr ee br eakfast and one fre e lunch.
20 4. (1) The department of elementary and secondary education shall provi de to
21 each school participating in the Missouri fr ee school meals pr ogram state aid for each
22 school lunch and break fast served to a student, with a maximum of one br eakfast and
23 one lunch per student per school day .
24 (2) The amount of state aid per meal shall be equal to the differe nce between the
25 applicable federal rei mbursement rate at that school site for a fr ee meal, as determined
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26 annually by the United States Department of Agricultur e, and the actual federal
27 r eimbursement recei ved by the participating school for the bre akfast or lunch served to
28 the student.
29 (3) In the event that ther e are insufficient funds in the healthy school meals for
30 all fund to reim burse schools participating in the Missouri fr ee school meals pr ogram,
31 all reim bursements to participating schools shall be pror ated so that each participating
32 school r eceives the same reim bursement per student.
33 5. (1) The department of elementary and secondary education shall submit a
34 biennial report to the general assembly detailing:
35 (a) Student participation rates in the pro gram;
36 (b) Reduction in food insecurities based on participation in the prog ram; and
37 (c) Pr ogram costs and efficiencies.
38 (2) The department of elementary and secondary education may conduct or
39 commission audits as necessary to ensur e fiscal accountability .
40 6. (1) There is her eby creat ed in the state tr easury the "Healthy School Meals
41 for All Fund", which shall consist of moneys fr om all net pr oceeds fr om video lottery
42 terminals operated in this state, up to one per cent, and any gifts, bequests, grants, or
43 donations. The state tr easurer shall be custodian of the fund. In accordance with
44 sections 30.170 and 30.180, the state tr easurer may appr ove disbursements. The fund
45 shall be a dedicated fund and, upon appro priation, moneys in this fund shall be used
46 solely as provi ded under subsection 9 of this section.
47 (2) Notwithstanding the pro visions of section 33.080 to the contrary , any moneys
48 r emaining in the fund at the end of the biennium shall not r evert to the credit of the
49 general reven ue fund.
50 (3) The state tre asurer shall invest moneys in the fund in the same manner as
51 other funds ar e invested. Any interes t and moneys earned on such investments shall be
52 cr edited to the fund.
53 7. (1) Moneys in the healthy school meals for all fund shall be used solely as
54 follows:
55 (a) T o rei mburse schools participating in the Missouri fr ee school meals
56 pr ogram under this section; and
57 (b) For implementation of such prog ram and technical assistance, training, and
58 pr ogram administration, not to exceed five percen t of the moneys available.
59 (2) Moneys generated under subsection 6 of this section shall supplement federal
60 funds or other state funds available for school nutrition pr ograms.
61 8. Nothing in this section shall be construed to creat e an individual entitlement
62 to services under this pr ogram.
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63 9. The department of elementary and secondary education shall pursue all
64 available federal waivers, demonstration pr ojects to end childhood hunger , and funding
65 opportunities, including dire ct certification thr ough Medicaid and other benefit
66 pr ograms, as permitted by federal law .
67 10. The department of elementary and secondary education shall pr omulgate
68 rules to implement the pr ovisions of this section, including rules for maximizing federal
69 r eimbursement. Any rule or portion of a rule, as that term is defined in section 536.010,
70 that is cre ated under the authority delegated in this section shall become effective only if
71 it complies with and is subject to all of the pro visions of chapter 536 and, if applicable,
72 section 536.028. This section and chapter 536 are nonseverable and if any of the powers
73 vested with the general assembly pursuant to chapter 536 to revi ew , to delay the
74 effective date, or to disappr ove and annul a rule are subsequently held unconstitutional,
75 then the grant of rulemaking authority and any rule pr oposed or adopted after the
76 effective date of this section shall be invalid and void.
✔
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