Authorizes a tax credit for homeless shelters

This bill creates a tax credit program to support local homeless shelters in Missouri by allowing eligible organizations to claim up to $10,000 annually against their state income tax liability. To qualify, shelters must be federally tax-exempt, provide temporary housing with support services, and operate in the area where the claiming taxpayer resides. The Department of Economic Development will manage the certification process, issuing valid certifications for twelve months based on an application system, while the total amount of credits available each fiscal year is capped at $1 million. Any unused credits can be carried forward for three years, and the program is set to automatically expire in 2030 unless renewed by the legislature.