Modifies provisions related to the food pantry tax credit

HB 324 establishes a 50% tax credit for Missouri taxpayers who donate cash or food to qualifying local food pantries, soup kitchens, or homeless shelters. The credit covers 50% of donation value (capped at $2,500 per taxpayer annually) and applies to donations made after specific dates: January 1, 2013, for food pantries and January 1, 2018, for soup kitchens and shelters. Total credits across all taxpayers are capped at $3.75 million per fiscal year, with unused credits carryable for up to three years. To qualify, organizations must be 501(c)(3) nonprofits serving low-income residents, and donors must verify contributions via tax return affidavits.