Authorizes a tax credit for donations made to certain organizations

HB 2205 creates a tax credit for Missouri taxpayers who donate to specific organizations that help people recover from substance use disorders. To qualify, the recipient organization must be a non-profit with an annual budget under five million dollars and cannot pay employees more than $125,000 per year. The donated funds must be used for recovery support services, such as housing, job training, and counseling, rather than to buy goods or services for the donor. Taxpayers can claim a credit equal to 50% of their donation, with a minimum contribution of $250 required to receive any credit, and the total amount of credits available statewide is capped at $2.5 million per year.