MO HB3101

Increases the maximum individual tax credit limit from $50,000 to $100,000 per taxable year for contributions to domestic violence shelters, rape crisis centers, maternity homes, pregnancy resource centers, and diaper banks, with annual adjustments for inflation based on the Consumer Price Index

Creates a new 100% tax credit rate (up from 70%) beginning July 1, 2026 for contributions to qualifying organizations located in or serving rural areas, as defined by the federal Rural Health Transformation Program administered by CMS

Removes the cumulative annual cap on tax credits for diaper bank contributions starting July 1, 2026 (previously capped at $500,000 per fiscal year)

Exempts the diaper bank tax credit program from Missouri's sunset provisions under section 23.253, making the program permanent rather than subject to automatic expiration

Adds a statutory definition of "rural area" across all four benevolent tax credit sections (135.550, 135.600, 135.621, 135.630) tied to federal Rural Health Transformation Program classifications