The bill proposes the establishment of the "Missouri Free School Meals Program" by amending chapters 143 and 167 of the Revised Statutes of Missouri. It introduces two new sections: Section 143.1275, which allows qualified taxpayers to deduct up to seventy-five percent of their donations to the "Healthy School Meals for All Fund" from their taxable income starting January 1, 2027, and Section 167.202, which outlines the framework for the free school meals program. Schools that choose to participate will provide up to two federally reimbursable meals per student per school day at no cost, with state aid provided for each meal served. Additionally, the bill creates the "Healthy School Meals for All Fund," which will be funded by proceeds from video lottery terminals and other donations. The fund will be used to reimburse participating schools and support program implementation. The Department of Elementary and Secondary Education is tasked with overseeing the program, ensuring fiscal accountability, and pursuing federal funding opportunities. The program is set to sunset six years after its effective date unless reauthorized by the General Assembly.

Statutes affected:
Introduced (6730H.01): 143.1275, 167.202