Authorizes tax credits for developing or renting housing for victims of domestic violence

HB 2345 creates tax credits for Missouri taxpayers who donate to domestic violence shelters or rape crisis centers. Businesses and individuals can claim a 50% tax credit for donations before July 1, 2022, and 70% after, up to $50,000 annually per taxpayer. The bill limits total annual credits to $2 million before 2022 (no limit after), requires donations of at least $100 to qualify, and includes a $1,000 credit for converting abandoned property into shelters starting in 2027. It directly affects taxpayers making qualifying donations and shelters classified by the Department of Social Services.