Authorizes tax credits for child care

This bill creates a tax credit program in Missouri designed to help businesses and individuals support licensed child care providers and designated nonprofit intermediaries. To qualify for the credit, taxpayers must make verified contributions that are used to improve facilities, hire staff, or enhance services for children aged twelve and younger, with a minimum credit of $100 and a maximum of $200,000 per year. The legislation establishes strict rules requiring intermediaries to distribute funds within two years and prohibits contributions to providers where the donor has a direct financial interest. Additionally, the bill defines specific criteria for what constitutes a "child care desert" and outlines the administrative process for providers to register with the state department to participate in the program.