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SECOND REGULAR SESSION
SENATE BILL NO. 1608
103RD GENERAL ASSEMBLY
INTRODUCED BY SENATOR WASHINGTON.
6612S.01I KRISTINA MARTIN, Secretary
AN ACT
To 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 1
one new section, to be known as section 135.463, to read as 2
follows:3
135.463. 1. As used in this section, the following 1
terms shall mean: 2
(1) "Department", the Missouri department of public 3
safety; 4
(2) "Eligible entity", a not-for-profit organization 5
that operates a youth police initiative in an urban area in 6
this state; 7
(3) "State tax liability", any liability incurred by 8
an eligible entity pursuant to the provisions of chapter 143 9
or chapter 148, exclusive of the provisions relating to the 10
withholding of tax as provided for in sections 143.191 to 11
143.265 and related provisions; 12
(4) "Tax credit", a credit against the tax otherwise 13
due under chapter 143 or chapter 148, excluding withholding 14
tax imposed under sections 143.191 to 143.265; 15
(5) "Taxpayer", any individual, partnership, or 16
corporation as described under section 143.441 or 143.471 17
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that is subject to the tax imposed under chapter 143, 18
excluding withholding tax imposed under sections 143.191 to 19
143.265; 20
(6) "Urban area", an urbanized area as defined by the 21
United States Census Bureau; 22
(7) "Youth police initiative", a program conducted by 23
an eligible entity for the purpose of engaging at-risk youth 24
and local police officers in activities and conversation to 25
build trust and break down stereotypes between youth and 26
police. 27
2. For all tax years beginning on or after January 1, 28
2026, a taxpayer shall be authorized to claim a tax credit 29
against the taxpayer's state tax liability in an amount 30
equal to one hundred percent of any contribution made to an 31
eligible entity for the purpose of funding a youth police 32
initiative in an urban area in this state. 33
3. (1) Tax credits authorized pursuant to this 34
section shall not be refundable, but may be carried forward 35
for five subsequent tax years or until the full tax credit 36
is redeemed, whichever occurs first. 37
(2) Tax credits authorized pursuant to this section 38
may be transferred, sold, or assigned. 39
(3) The total amount of tax credits that may be 40
authorized pursuant to this section shall not exceed five 41
hundred thousand dollars in any tax year. 42
4. (1) The department shall maintain a list of all 43
eligible entities to which a taxpayer may make a 44
contribution that is eligible for a tax credit pursuant to 45
this section. Such list shall be updated at least annually 46
and published on the department's website. 47
(2) In order to redeem a tax credit pursuant to this 48
section, a taxpayer shall submit evidence of a contribution 49
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to an eligible entity to the department on forms to be 50
promulgated by the department. Such form shall include, but 51
not be limited to: 52
(a) The taxpayer's name; 53
(b) The name of the eligible entity to which a 54
contribution was made; and 55
(c) Documentation provided to the taxpayer by an 56
eligible entity evidencing the amount of the contribution 57
made to such eligible entity. 58
5. The department may promulgate rules to implement 59
the provisions of this section. Any rule or portion of a 60
rule, as that term is defined in section 536.010, that is 61
created under the authority delegated in this section shall 62
become effective only if it complies with and is subject to 63
all of the provisions of chapter 536 and, if applicable, 64
section 536.028. This section and chapter 536 are 65
nonseverable and if any of the powers vested with the 66
general assembly pursuant to chapter 536 to review, to delay 67
the effective date, or to disapprove and annul a rule are 68
subsequently held unconstitutional, then the grant of 69
rulemaking authority and any rule proposed or adopted after 70
August 28, 2026, shall be invalid and void. 71
6. Pursuant to section 23.253 of the Missouri sunset 72
act: 73
(1) The program authorized pursuant to this section 74
shall automatically sunset six years after the effective 75
date of this section unless reauthorized by an act of the 76
general assembly; 77
(2) This section shall terminate on September first of 78
the calendar year immediately following the calendar year in 79
which the program authorized pursuant to this section is 80
sunset; and 81
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(3) The provisions of this subsection shall not be 82
construed to impair or impede the state's fulfillment of any 83
obligations, including the authorization, issuance, or 84
redemption of tax credits, incurred pursuant to this section 85
prior to the date the program authorized pursuant to this 86
section is sunset. 87
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