Modifies provisions relating to child protection

HB 1358 creates a "Champion for Children Tax Credit" allowing taxpayers to claim a credit for donations to three types of child protection organizations: CASA programs, child advocacy centers, and crisis care centers. For tax years 2013-2024, taxpayers can deduct up to 50% of verified donations (minimum $50, maximum $50,000 per year); for 2025 onward, the deduction increases to 70% with the same annual limits. The credit applies to taxes under Chapter 143, requires donation verification from the recipient agency, and is subject to annual funding caps of $1 million to $2.5 million distributed equally among the three organization types. The bill, introduced in 2025, would take effect for contributions made on or after January 1, 2013, but is currently pending legislative action.