Committee hears bill to waive penalties when benevolent tax credits are oversubscribed

Rep. Phil Amato introduced House Bill 17‑71 in the House Ways and Means Committee, proposing a limited administrative fix to protect donors who claim a benevolent tax credit that later is disallowed because the statewide cap was reached. Amato said the bill would let a taxpayer avoid penalty and interest if they pay the amount within 60 days of being notified that the credit was not available.

"As long as you pay that money within 60 days the state will waive the penalty and interest," Amato said, describing the bill as simple and corrective.

Witnesses representing business and hunger‑relief groups told the committee the change is worthwhile. Ray McCarty of Associated Industries of Missouri said the organization would go on record in support, adding that Department of Revenue processes may need a statutory fix to reduce confusion for affected taxpayers. Matt Thompson of Feeding Missouri and the Missouri Food Bank Association said the tax credit is a meaningful incentive for donations and stressed the importance of protecting donors from penalties they could not foresee.

Committee members who participated framed the bill as a common‑sense measure that had been considered previously and urged moving it forward. No one testified in opposition, and the chair closed the public hearing and moved on to the next bill. The committee did not vote on HB 17‑71 during the hearing; the hearing concluded with committee members requesting any necessary forms and witness information be filed with the clerk.