Removes the champion for children tax credit cumulative cap

HB 3477 removes annual spending limits on the "Champion for Children Tax Credit," which allows taxpayers to claim a credit for donations to qualifying child advocacy organizations (CASA, child advocacy centers, or crisis care centers). Previously, the program had cumulative caps limiting total credits issued each fiscal year ($1 million through 2019, $1.5 million through 2025, and $2.5 million through 2027). The bill eliminates these caps, enabling taxpayers to claim the credit without those annual restrictions. This change directly affects taxpayers donating to eligible child advocacy groups, making the tax credit more accessible without spending limits. The credit remains limited to 50% (or 70% after 2024) of verified contributions, with a $50 minimum and $50,000 annual maximum per taxpayer.