Establishes the "Missouri Parental Choice Tax Credit Act" relating to a tax credit for certain educational expenses

HB 2449 creates a tax credit for Missouri residents who pay for eligible educational expenses for their children attending qualifying schools. It directly affects parents or guardians of students enrolled in private, parochial, home, or family-paced schools (excluding public schools). The credit covers tuition, textbooks, curriculum materials, tutoring, technology, and educational therapies, but excludes basic supplies like paper/pens and costs tied to public school activities. The credit amount is limited to 100% of eligible expenses or Missouri’s state funding target for education, whichever is lower, and becomes available starting tax year 2027. Taxpayers must submit itemized expense lists and documentation with their state income tax return.