Modifies or enacts provisions relating to Department of Revenue fee offices

SB 3 creates a new tax credit program to help Missouri attract sporting events by allowing eligible taxpayers to receive credits against state income or franchise taxes. It directly affects Missouri taxpayers (including businesses, individuals, and charities) who make qualifying donations to certified sponsors or local organizing committees for sports events. The bill defines "eligible costs" as expenses for hosting events (like event preparation and staff) but excludes facility construction or payments to for-profit event organizers. Taxpayers can claim credits based on documented costs after events conclude, with the Department of Revenue verifying eligibility. The program aims to support sports tourism by incentivizing donations that fund event hosting.