Authorizes tax credits for certain donations to STEAM or robotics programs in local schools

HB 3359 creates a tax credit allowing Missouri taxpayers to reduce their state income tax by 20% of qualifying donations to STEAM or robotics programs in local K-12 schools, with a maximum annual credit of $50,000 per taxpayer. Eligible donations include cash, educational materials, or up to 200 hours of employee time per year (valued at the employee's hourly wage). The program is capped at $10 million in total credits annually, and unused credits can be carried forward for up to seven years. This initiative, set to expire after six years unless renewed, requires schools to register with the state and mandates annual reporting on program participation and costs.