Establishes a work opportunity tax credit

This bill creates a state tax credit for Missouri employers who hire individuals from specific groups facing employment barriers, such as veterans or long-term unemployed workers. Starting in 2025, eligible businesses can claim a credit equal to the amount of the federal tax credit they receive for hiring these workers, up to the limit of their state tax liability. The credit is non-refundable, meaning it cannot reduce taxes owed below zero, and it cannot be transferred or sold to another party. Additionally, the program is set to automatically expire six years after it begins unless the legislature renews it.