Authorizes a tax credit for certain volunteer drivers

HB 1236 creates a state tax credit for Missouri taxpayers who drive for qualified 501(c)(3) nonprofit organizations without expecting payment. It allows eligible drivers to claim a credit equal to the IRS standard mileage rate for qualifying transportation (up to $3,000 annually, adjusted for inflation), covering miles driven to support these organizations. The credit cannot be refunded, transferred, or claimed if the taxpayer already deducted the miles federally or received reimbursement. The program is capped at $1 million total annual credits and expires on December 31, 2031, unless renewed by the legislature.