Missouri legislation · 2026 Regular Session
Missouri HB2639: Authorizes tax credits for certain contributions to local law enforcement foundations
Status: In committee, May 15, 2026
What the bill says
To amend chapter 135, RSMo, by adding thereto one new section relating to tax credits for certain contributions to law enforcement foundations. Section A. Chapter 135, RSMo, is amended by adding thereto one new section, to be known as section 135.590, to read as follows: 135.590. 1. This section shall be known and may be cited as the "Law Enforcement Strategic Support Act" or the "LESS Crime Act". 2. As used in this section, the following terms mean: (1) "Contribution", a donation of cash, stock, bonds, or other marketable securities; (2) "Department", the department of revenue; (3) "Law enfor.
From the introduced text:
To amend chapter 135, RSMo, by adding thereto one new section relating to tax credits for certain contributions to law enforcement foundations. Section A. Chapter 135, RSMo, is amended by adding thereto one new section, to be known as section 135.590, to read as follows: 135.590. 1. This section shall be known and may be cited as the "Law Enforcement Strategic Support Act" or the "LESS Crime Act". 2. As used in this section, the following terms mean: (1) "Contribution", a donation of cash, stock, bonds, or other marketable securities; (2) "Department", the department of revenue; (3) "Law enforcement foundation", any domestic nonprofit corporation with the sole function of supporting one local law enforcement unit through a formal relationship recognized by such local law enforcement unit and that maintains nonprofit status under Section 501(c)(3) of the Internal Revenue Code, as amended; (4) "Local law enforcement unit", any agency office, or department of a county, municipality, or consolidated government of this state whose primary functions include the enforcement of criminal or traffic laws, preservation of public order, protection of life and property, or the prevention, detection, or investigation of crime. Such term shall include any sheriff's office in this state. Such term shall not include any agency, office, or department conducting similar functions for any court, state board, state authority, or …