Bill > HB1882

This bill authorizes a tax credit for individuals, partnerships, or corporations that contribute to certain youth police initiative programs in urban areas of Missouri, starting with tax years beginning on or after January 1, 2027. A "youth police initiative" is defined as a program run by a not-for-profit organization that aims to build trust and break down stereotypes between at-risk youth and local police officers through shared activities and conversations. The tax credit will be equal to 100% of the contribution made to an "eligible entity," which is a not-for-profit organization operating such a program in an "urban area" as defined by the U.S. Census Bureau. These tax credits are not refundable but can be carried forward for five years and can be transferred, sold, or assigned. The total amount of tax credits authorized under this section is capped at $500,000 per year. The Missouri Department of Public Safety will maintain a list of eligible entities and require taxpayers to submit proof of their contributions to claim the credit. The program is subject to the Missouri Sunset Act, meaning it will automatically expire six years after its effective date unless reauthorized by the General Assembly, and the section will terminate shortly after the program sunsets.

Government Affairs, Justice

https://house.mo.gov/Bill.aspx?bill=HB1882&year=2026&code=R