Modifies provisions relating to a tax credit for donated food

SB 1082 creates a tax credit for Missouri businesses and individuals who donate cash or food to qualifying nonprofit organizations, including food banks, food pantries, soup kitchens, and homeless shelters. Donors can claim a 50% tax credit (up to $2,500 annually) for donations made to food pantries, soup kitchens, or homeless shelters before 2026, and a 70% credit (also capped at $2,500) for donations to food banks starting in 2026. The credit is limited to the value of donations added back to taxable income, with annual state spending caps of $1.75 million (before 2026) and $3.5 million (starting in 2026). Donors must verify contributions via an affidavit, and organizations must be IRS 501(c)(3) nonprofits serving Missouri residents in need.