Missouri legislation · 2026 Regular Session
Missouri HB3097: Creates provisions relating to a tax credit for contributions to certain youth police initiatives
Status: In committee, March 31, 2026
What the bill says
To amend chapter 135, RSMo, by adding thereto one new section relating to a tax credit for contributions to certain youth police initiatives. Section A. Chapter 135, RSMo, is amended by adding thereto one new section, to be known as section 135.463, to read as follows: 135.463. 1. As used in this section, the following terms shall (2) "Eligible entity", a not-for-profit organization that operates a youth police initiative in an urban area in this state; (3) "State tax liability", any liability incurred by an eligible entity pursuant to the provisions of chapter 143 or chapter 148, exclusive of.
From the introduced text:
To amend chapter 135, RSMo, by adding thereto one new section relating to a tax credit for contributions to certain youth police initiatives. Section A. Chapter 135, RSMo, is amended by adding thereto one new section, to be known as section 135.463, to read as follows: 135.463. 1. As used in this section, the following terms shall (2) "Eligible entity", a not-for-profit organization that operates a youth police initiative in an urban area in this state; (3) "State tax liability", any liability incurred by an eligible entity pursuant to the provisions of chapter 143 or chapter 148, exclusive of the provisions relating to the withholding of tax as provided for in sections 143.191 to 143.265 and related provisions; (4) "Tax credit", a credit against the tax otherwise due under chapter 143 or chapter 148, excluding withholding tax imposed under sections 143.191 to 143.265; (5) "Taxpayer", any individual, partnership, or corporation as described under section 143.441 or 143.471 that is subject to the tax imposed under chapter 143, excluding withholding tax imposed under sections 143.191 to 143.265; (6) "Urban area", an urbanized area as defined by the United States Census Bureau; (7) "Youth police initiative", a program conducted by an eligible entity for the purpose of engaging at-risk youth and local police officers in activities and conversation to build trust and …