Authorizes a tax credit for donations made to certain organizations

HB 791 allows Missouri taxpayers to claim a 50% tax credit for donations of $250 or more to qualifying organizations that provide recovery support services to people with substance use disorders or justice-involved individuals. These organizations must be 501(c)(3) nonprofits meeting specific size limits (under $5 million annual budget, no staff earning over $125,000) and, for housing providers, accreditation by NARR or ATC USA. The credit is non-refundable, can be carried forward for up to four years, and is subject to an annual statewide cap of $2.5 million, with no single organization receiving more than 20% of available credits.