Authorizes a tax credit for certain youth police initiative programs

HB 1882 creates a state tax credit allowing taxpayers to claim 100% of contributions made to eligible non-profit organizations running youth police initiatives in urban areas (as defined by the U.S. Census Bureau). The credit applies to tax years starting January 1, 2027, and is non-refundable but can be carried forward for up to five years or transferred/sold. The total annual credit amount is capped at $500,000, and the Missouri Department of Public Safety must maintain an annual list of eligible organizations on its website. The program expires automatically six years after enactment unless reauthorized by the legislature.