Income tax credit; revise definition of "eligible charitable organization."

SB 2851 expands Mississippi's income tax credit program by revising the definition of "eligible charitable organization" to include 501(c)(3) nonprofits that raise funds for Section 529 college savings programs specifically for children of Mississippi county sheriff's department or municipal police department employees. This change allows businesses making cash donations to these organizations to claim a tax credit against state income or property taxes, limited to 50% of their tax liability. The bill directly affects Mississippi businesses (corporations, LLCs, partnerships) donating to qualifying charities and benefits police/sheriff department employees by supporting their children's education through 529 plans. It does not alter existing tax credit rules for other charitable contributions or add new funding mechanisms.