Authorizes a tax credit for providing services to homeless persons

SB 1044 - For all tax years beginning on or after January 1, 2027, this act allows eligible taxpayers to receive a tax credit for providing certain services to homeless persons. An eligible taxpayer is defined as a qualified provider of employment services to homeless persons, a qualified provider of employment to homeless persons, or a qualified provider of housing to homeless persons. The amount of the tax credit shall not exceed $10,000 per tax year, and the total amount of tax credits authorized under the act per fiscal year shall not exceed $1 million.