Establishes the Missouri Angel Investment Incentive Act

HB 1845 creates the Missouri Angel Investment Incentive Act, offering tax credits to qualified investors who provide cash investments to eligible Missouri businesses. The bill directly affects accredited investors (including those meeting federal JOBS Act criteria) and "qualified Missouri businesses" approved by the Missouri Technology Corporation (MTC) as tech-focused companies operating in designated geographic regions across Missouri. Key provisions include tax credits equal to 25% of qualifying investments (up to $100,000 per investor annually) for businesses meeting location criteria - either domiciled in Missouri or primarily operating within the state. The law excludes investors who are executives, officers, or employees of the business they invest in, but allows directors to qualify for credits.