MO HB2804

Expands the definition of "food" eligible for the donated food tax credit to explicitly include livestock, wild game, poultry, seafood, and other meats processed at USDA-certified facilities, as well as eggs, milk, and agricultural crops such as grains, fruits, and vegetables

Tax credit equals 50% of the value of cash or food donations made to local 501(c)(3) food pantries serving low-income Missourians

Maximum credit per taxpayer is $2,500 per year, with unused credits carried forward up to three subsequent tax years; credits are non-transferable and non-refundable

Total statewide cap on credits is $1,750,000 per fiscal year, apportioned by the Director of Revenue among all qualifying taxpayers

Program was reauthorized as of March 29, 2013, and set to expire December 31, 2019, unless further reauthorized by the General Assembly