Income tax; second-chance employment tax credit. Creates a nonrefundable second-chance employment tax credit for taxable years 2025 through 2029 for five percent of the amount of wages paid to a qualified employee during the taxable year. The bill defines a qualified employee as an individual who was convicted of a felony or a Class 1 or Class 2 misdemeanor. The annual amount of the credit that may be claimed by the employer shall not exceed $1,250 per qualified employee or $2,250 in the case of a qualified employee who is on probation or parole. The credit may be claimed in the first year in which the qualified employer employs a qualified employee and in each subsequent year in which such employer continues to employ such qualified employee. The bill requires that such qualified employer adopt and implement a second-chance hiring policy that meets or exceeds standards set in guidance by the Department of Human Resource Management. The aggregate amount of tax credits available in any fiscal year shall not exceed the amount appropriated for such year as provided in the general appropriation act.