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SECOND REGULAR SESSION
HOUSE BILL NO. 3097
103RD GENERAL ASSEMBL Y
INTRODUCED BY REPRESENT A TIVE PRICE.
6817H.01I JOSEPH ENGLER, Chief Clerk
AN ACT
T o amend chapter 135, RSMo, by adding thereto one new section relating to a tax credit for
contributions to certain youth police initiatives.
Be it enacted by the General Assembly of the state of Missouri, as follows:
Section A. Chapter 135, RSMo, is amended by adding thereto one new section, to be
2 known as section 135.463, to read as follows:
135.463 . 1. As used in this section, the following terms shall mean:
2 (1) "Department", the Missouri department of public safety;
3 (2) "Eligible entity", a not-for -pr ofit organization that operates a youth police
4 initiative in an urban area in this state;
5 (3) "State tax liability", any liability incurr ed by an eligible entity pursuant to
6 the provi sions of chapter 143 or chapter 148, exclusive of the pr ovisions rel ating to the
7 withholding of tax as pro vided for in sections 143.191 to 143.265 and relat ed pr ovisions;
8 (4) "T ax cr edit", a cr edit against the tax otherwise due under chapter 143 or
9 chapter 148, excluding withholding tax imposed under sections 143.191 to 143.265;
10 (5) "T axpayer", any individual, partnership, or corporation as described under
11 section 143.441 or 143.471 that is subject to the tax imposed under chapter 143,
12 excluding withholding tax imposed under sections 143.191 to 143.265;
13 (6) "Urban area" , an urbanized area as defined by the United States Census
14 Bur eau;
15 (7) "Y outh police initiative", a pro gram conducted by an eligible entity for the
16 purpose of engaging at-risk youth and local police officers in activities and conversation
17 to build trust and bre ak down stereot ypes between youth and police.
EXPLANA TION — Matter enclosed in bold-faced brackets [thus] in the above bill is not enacted and is
intended to be omitted from the law . Matter in bold-face type in the above bill is proposed language.
18 2. For all tax years beginning on or after January 1, 2026, a taxpayer shall be
19 authorized to claim a tax cr edit against the taxpayer's state tax liability in an amount
20 equal to one hundred per cent of any contribution made to an eligible entity for the
21 purpose of funding a youth police initiative in an urban ar ea in this state.
22 3. (1) T ax cr edits authorized pursuant to this section shall not be refu ndable, but
23 may be carried forward for five subsequent tax years or until the full tax cr edit is
24 r edeemed, whichever occurs first.
25 (2) T ax cre dits authorized pursuant to this section may be transferr ed, sold, or
26 assigned.
27 (3) The total amount of tax credi ts that may be authorized pursuant to this
28 section shall not exceed five hundred thousand dollars in any tax year .
29 4. (1) The department shall maintain a list of all eligible entities to which a
30 taxpayer may make a contribution that is eligible for a tax cr edit pursuant to this
31 section. Such list shall be updated at least annually and published on the department's
32 website.
33 (2) In order to redeem a tax credit pursuant to this section, a taxpayer shall
34 submit evidence of a contribution to an eligible entity to the department on forms to be
35 pr omulgated by the department. Such form shall include, but not be limited to:
36 (a) The taxpayer's name;
37 (b) The name of the eligible entity to which a contribution was made; and
38 (c) Documentation pr ovided to the taxpayer by an eligible entity evidencing the
39 amount of the contribution made to such eligible entity .
40 5. The department may promul gate rules to implement the pr ovisions of this
41 section. Any rule or portion of a rule, as that term is defined in section 536.010, that is
42 cr eated under the authority delegated in this section shall become effective only if it
43 complies with and is subject to all of the pr ovisions of chapter 536 and, if applicable,
44 section 536.028. This section and chapter 536 are nonseverable and if any of the powers
45 vested with the general assembly pursuant to chapter 536 to revi ew , to delay the
46 effective date, or to disappr ove and annul a rule are subsequently held unconstitutional,
47 then the grant of rulemaking authority and any rule pro posed or adopted after August
48 28, 2026, shall be invalid and void.
49 6. Pursuant to section 23.253 of the Missouri sunset act:
50 (1) The pr ogram authorized pursuant to this section shall automatically sunset
51 six years after the effective date of this section unless reauthori zed by an act of the
52 general assembly;
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53 (2) This section shall terminate on September first of the calendar year
54 immediately following the calendar year in which the prog ram authorized pursuant to
55 this section is sunset; and
56 (3) The pr ovisions of this subsection shall not be construed to impair or impede
57 the state's fulfillment of any obligations, including the authorization, issuance, or
58 r edemption of tax cr edits, incurr ed pursuant to this section prior to the date the
59 pr ogram authorized pursuant to this section is sunset.
✔
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