Modifies provisions relating to child protection

HB 1301 creates the "Champion for Children Tax Credit," allowing Missouri taxpayers to claim a credit for donations to three specific types of child-focused organizations: Court-Appointed Special Advocates (CASA), child advocacy centers, and crisis care centers. Taxpayers can claim up to 50% of verified donations before 2025 (with a $50 minimum) and up to 70% after 2025 (capped at $50,000 annually), subject to annual spending limits of $1.5 million through 2025 and $2.5 million afterward. The credit is applied to state income taxes, requires certification of the donating agency, and expires in 2031 unless renewed by the legislature. Organizations must annually verify their status with state agencies to remain eligible for the program.