Modifies provisions of the diaper bank tax credit

HB 647 creates a tax credit allowing Missouri taxpayers to deduct 50% of donations (minimum $100) to qualifying diaper banks, capped at $50,000 per taxpayer annually. It sets an annual $500,000 limit on total credits claimed statewide, with unused credits carried forward. The bill defines "diaper banks" as nonprofit organizations meeting specific criteria (e.g., distributing free hygiene products through schools/health facilities, joining a national network) and requires the Department of Social Services to verify eligibility. This program affects donors (businesses and individuals) and qualifying diaper banks, expiring December 31, 2025, unless renewed by the legislature.