MO HB3268

Creates a state income tax credit of up to $10,000 per year for taxpayers who provide employment services, direct employment, or housing to homeless persons, effective January 1, 2027

Three categories of eligible taxpayers: providers of employment training/job-seeking services for homeless persons, employers who hire homeless persons for at least 28 hours per week at minimum wage or higher, and providers of income-based residential housing to homeless persons

Total tax credits capped at $1 million per fiscal year, with credits awarded on a first-come, first-served basis

Credits are non-refundable and non-transferable but may be carried forward for three subsequent tax years; certifications for qualified providers are valid for 12 months and must be renewed annually

Program administered by the Department of Economic Development and automatically sunsets December 31, 2032 unless reauthorized