Modifies requirements relating to a tax credit for contributions to pregnancy resource centers

This bill updates Missouri's tax credit program for donations made to pregnancy resource centers, which are facilities that provide support services to women with unplanned pregnancies without performing abortions. It establishes new eligibility criteria requiring these centers to offer direct client services on-site at no cost and have licensed staff present during operating hours. Under the new rules, donors can claim a state tax credit equal to 50% of their contribution for tax years through 2020, increasing to 70% for contributions made in 2021 and later. The credit is capped at $50,000 per taxpayer per year and can only be carried forward to the next tax year if not fully used.