MO HB3359

Creates a 20% tax credit for donations to K-12 STEAM (science, technology, engineering, art, math) and robotics programs, effective January 1, 2027

Eligible donations include cash, software, hardware, supplies, curriculum, and up to 200 hours of employee volunteer time per taxpayer per year

Individual tax credit capped at $50,000 per taxpayer per year, with a statewide annual cap of $10 million across all taxpayers

Tax credits are non-refundable but may be carried forward for seven years and are 100% transferable to other parties

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