Establishes the "Missouri Parental Choice Tax Credit Act" relating to a tax credit for certain educational expenses

HB 77, the "Missouri Parental Choice Tax Credit Act," allows Missouri resident parents or guardians to claim a refundable tax credit for eligible education expenses of children attending qualifying schools. The credit covers costs like tuition, textbooks, educational therapies, and technology (but excludes basic supplies such as pens or notebooks) and is limited to 100% of qualifying expenses per student annually. It prohibits claims for children enrolled in public schools or participating in the state's scholarship program, requires itemized expense documentation, and verifies eligibility through the Department of Revenue. The credit applies to children in private, parochial, home, or family-paced schools (not public schools) and takes effect for tax years beginning January 1, 2026.