MO HB3097

Creates a 100% tax credit for contributions made to nonprofit organizations operating youth police initiatives in urban areas, effective January 1, 2026

Youth police initiatives are defined as programs engaging at-risk youth and local police officers in activities to build trust and break down stereotypes

Tax credits are non-refundable but may be carried forward for five years and may be transferred, sold, or assigned

Total tax credits capped at $500,000 per tax year

Program automatically sunsets six years after the effective date unless reauthorized by the General Assembly