MO HB3204

Creates a 70% state income tax credit for contributions to Missouri Department of Mental Health prevention resource centers, effective January 1, 2027

Limits individual taxpayers to a maximum tax credit of $50,000 per year, with a minimum contribution of $50 required to claim the credit

Caps total tax credits issued statewide at $2.5 million per year, with credits awarded on a first-come, first-served basis if demand exceeds the cap

Unused credits may be carried forward for up to five years but cannot be refunded, transferred, or sold

Program sunsets six years after the effective date unless reauthorized by the General Assembly