SB 671 creates a new Missouri income tax credit for contributions to diaper banks and expands the state sales tax exemption for certain hygiene products. Under the bill, taxpayers could claim a credit equal to 50% of cash or other qualifying contributions made to a diaper bank, beginning with fiscal years starting on or after July 1, 2019. The credit is capped at $50,000 per taxpayer per year, cannot exceed the taxpayer’s state tax liability, may be carried forward only one year, and is not transferable. The bill also sets a statewide annual cap of $500,000 in total credits, with the Department of Social Services responsible for certifying qualifying diaper banks and administering allocation procedures.
The bill also amends Missouri sales tax law to exempt sales of diapers, incontinence products, and feminine hygiene products from state sales tax. It defines those products broadly to include infant/toddler diapers, products for urinary incontinence, and menstrual care items such as tampons, pads, liners, and cups. The sales tax exemption applies only to state sales and use tax provisions in chapter 144, not necessarily to all local taxes unless otherwise provided elsewhere in law. In addition, the bill retains and reorganizes a large list of existing sales tax exemptions in section 144.030, but the hygiene-product exemption is the new substantive addition tied to the bill’s stated purpose.
In terms of legal impact, SB 671 would change both the income tax code and the sales tax code. It would create a new charitable-contribution tax credit program administered by the Department of Social Services in coordination with the Department of Revenue, including certification, reporting, confidentiality, and allocation rules. It would also reduce the tax burden on consumers purchasing diapers, incontinence supplies, and feminine hygiene products by removing state sales tax from those items. The bill is aimed at supporting diaper banks and lowering the cost of essential hygiene products for families, caregivers, and individuals with medical or menstrual hygiene needs.
The overall sentiment reflected by the bill’s framing is supportive and policy-driven, with the measure presented as a tax incentive and consumer relief bill rather than a controversial tax increase or regulatory change. Because there are no committee transcripts or recorded votes in the provided material, there is no documented floor or committee debate to indicate formal opposition or support levels. The bill’s structure suggests a generally favorable posture toward charitable giving and affordability for basic hygiene needs.
The main points of potential contention are administrative and fiscal rather than ideological. The bill imposes a statewide cap on credits and requires the department to apportion credits among diaper banks, which could raise questions about program complexity, fairness in allocation, and whether the cap is sufficient to meet demand. Another possible issue is the revenue impact of exempting these products from sales tax and allowing a credit against income tax liability, which could concern lawmakers focused on state revenue or tax policy consistency. No specific opponents or supporters are identified in the available record.
SB 671 would amend Missouri’s tax statutes by adding a new income tax credit for contributions to certified diaper banks and by exempting diapers, incontinence products, and feminine hygiene products from state sales tax under section 144.030. It would also direct the Department of Social Services to determine which entities qualify as diaper banks and require coordination with the Department of Revenue for tax administration and confidentiality. The bill would affect taxpayers making charitable contributions, nonprofit diaper banks, consumers purchasing hygiene products, and state agencies responsible for tax administration.
The bill appears to have a generally positive, assistance-oriented policy intent, focusing on charitable support for diaper banks and tax relief for essential hygiene products. Because no committee discussion transcripts or vote history were provided, there is no recorded evidence of organized opposition or support in the available materials. The absence of recorded debate suggests the bill’s sentiment can only be characterized from its text, which frames the measure as a consumer and nonprofit support initiative.
The most likely areas of contention are the fiscal cost of the tax credit and sales tax exemption, the administrative burden of certifying diaper banks and allocating credits, and whether the $500,000 annual statewide cap is adequate or too restrictive. Lawmakers could also differ on whether the exemption should apply only at the state level or be broader, and on how to ensure equitable access to credits among diaper banks. No specific individuals or groups are identified in the provided record as taking opposing positions.