Authorizes tax credits for certain contributions to local law enforcement foundations

HB 2639 creates a state tax credit for individuals and businesses that donate to certified local law enforcement foundations. Taxpayers can claim credits of up to $5,000 (single filers) or $10,000 (married/joint filers) annually for contributions used to fund officer training, salary supplements, equipment, or joint emergency response teams with behavioral health specialists. Foundations must be certified by the state, limit annual contributions to $3 million, and cannot accept more than $3 million per year from this program. The total tax credits available are capped at $75 million annually, with unused credits carried forward for up to five years.