Authorizes tax credits for developing or renting housing for victims of domestic violence

HB 279 creates a tax credit for Missouri taxpayers who donate to shelters for domestic violence victims or rape crisis centers. The credit covers 50% of donations made before July 1, 2022, and 70% for donations after that date, up to the taxpayer's state tax liability. It caps annual credits at $50,000 per taxpayer, with unused portions carryable to the next tax year. Donations must total at least $100 in a tax year to qualify, and the Department of Social Services will verify eligible facilities.