Authorizes a tax credit for compensation of local businesses who provide qualified employees to serve as instructors at Missouri community colleges

This bill creates a tax incentive for Missouri businesses that hire qualified career and technical instructors to teach at local community colleges during regular work hours. Eligible companies can claim a credit of up to $5,000 for each instructor they employ, with a maximum of five credits per business per year. The total amount of credits available statewide is capped at $500,000 annually, and the program will automatically end six years after it begins unless renewed by lawmakers.