Child Care Tax Credits Authorization
Summary
Missouri House Bill HB2409 passed the House on April 2, 2026, establishing three new child care tax credit programs: the Child Care Contribution Tax Credit Act, the Employer-Provided Child Care Assistance Tax Credit Act, and the Child Care Providers Tax Credit. The bill passed with a vote of 97-44 and was sponsored by Representatives Brenda Shields, Keri Ingle, Kem Smith, and Sherri Gallick.
What changed
HB2409 authorizes three new tax credit programs relating to child care in Missouri. The legislation establishes the "Child Care Contribution Tax Credit Act" for charitable contributions to child care facilities, the "Employer-Provided Child Care Assistance Tax Credit Act" to incentivize employer-sponsored child care benefits, and the "Child Care Providers Tax Credit" for child care service providers. The bill passed third reading in the House on April 2, 2026, with a 97-44 vote after being referred through the Economic Development, Rules - Legislative, and Fiscal Review committees.
Employers and taxpayers should monitor the bill's progress through the Senate and review their current child care-related benefit structures to identify potential tax credit opportunities. Once enacted, businesses offering child care assistance to employees may be eligible for state tax credits. The bill was prefiled December 15, 2025, and sponsored by a bipartisan group of representatives.
What to do next
- Monitor HB2409 as it progresses through the Missouri Senate
- Review current employer child care benefit programs for potential eligibility
- Consult tax counsel regarding potential state tax credit benefits once enacted
Source document (simplified)
ChangeBridge / Missouri / HB2409 Passed HB2409 House Bill Passed 2026-01-07
Authorizes the "Child Care Contribution Tax Credit Act", the "Employer-Provided Child Care Assistance Tax Credit Act", and the "Child Care Providers Tax Credit", relating to tax credits for child care
Bill Details
State Missouri
Session 2026 Regular Session
Chamber House
Official Source house.mo.gov/Bill.aspx?bill=HB2409&year=20...
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Sponsors
Brenda Shields (Rep - R) Keri Ingle (Rep - D) Kem Smith (Rep - D) Sherri Gallick (Rep - R)
Action History
2026-04-02 H Third Read and Passed (H) 2026-04-02 H Taken Up for Third Reading (H) 2026-04-02 H Placed on the Informal Third Reading Calendar (H) 2026-04-02 H Reported Do Pass (H) - AYES: 6 NOES: 1 PRESENT: 1 2026-04-02 H Voted Do Pass (H) 2026-04-02 H Executive Session Completed (H) 2026-04-01 H Referred: Fiscal Review(H) 2026-03-31 H Perfected (H) 2026-03-31 H Title of Bill - Agreed To 2026-03-31 H Taken Up for Perfection (H) 2026-03-23 H Placed on the Informal Perfection Calendar (H) 2026-03-11 H Placed Back on Formal Perfection Calendar (H) 2026-03-02 H Placed on the Informal Perfection Calendar (H) 2026-02-23 H Reported Do Pass (H) - AYES: 11 NOES: 0 PRESENT: 0 2026-02-23 H Voted Do Pass (H) 2026-02-23 H Executive Session Completed (H) 2026-02-18 H Referred: Rules - Legislative(H) 2026-02-18 H Reported Do Pass (H) - AYES: 14 NOES: 0 PRESENT: 0 2026-02-17 H Voted Do Pass (H) 2026-02-17 H Executive Session Completed (H) 2026-02-10 H Public Hearing Completed (H) 2026-02-04 H Referred: Economic Development(H) 2026-01-08 H Read Second Time (H) 2026-01-07 H Read First Time (H) 2025-12-15 H Prefiled (H)
Votes
2026-04-02 House: HBs 3rd READ - INFORMAL HB 2409 Yea: 97 Nay: 44
Committee Referrals
2026-02-04 H Economic Development 2026-02-18 H Rules - Legislative 2026-04-01 H Fiscal Review
Bill Text Versions
2025-12-15 Introduced 2026-03-31 Engrossed Legislative data powered by LegiScan (CC BY 4.0)
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