Modifies provisions related to the "Donated Food" food pantry tax credit

HB 2457 creates a Missouri state tax credit for taxpayers donating food or cash to qualified food pantries, soup kitchens, homeless shelters, or food banks. Donors receive a 50% credit for donations to pantries/soup kitchens/homeless shelters (effective 2013/2018) and a 70% credit for food banks (effective 2026), with annual credit limits of $1.75 million until 2025 and higher caps afterward. Taxpayers must verify donations, claim no more than $2,500 annually, and donate food before expiration. The credit applies only to Missouri-based 501(c)(3) organizations providing food or shelter services to low-income residents.