Establishes the "Missouri Gives Tax Credit Act", authorizing tax credits for certain contributions to permanent endowment funds held by qualified community foundations

HB 2216, the "Missouri Gives Tax Credit Act," would allow Missouri taxpayers to claim a 25% state tax credit for contributions to permanent endowment funds held by qualified community foundations. It directly affects individuals and businesses that make qualifying contributions (defined as irrevocable gifts to foundations meeting specific criteria), with credits capped at $100,000 per taxpayer annually and $3 million per foundation yearly. The bill sets a $5 million annual limit for all credits, reserves 25% for small gifts under $25,000, and requires taxpayers to verify contributions with the state. The credit is non-refundable, non-transferable, and expires after one year, with the program set to sunset six years after enactment unless renewed.