Missouri legislation · 2026 Regular Session
Missouri HB3260: Establishes a program for providing paid leave for parents working in a child's school and authorizes a tax credit for fifty percent of the hourly wage paid to a participant in the program
Status: In committee, May 15, 2026
What the bill says
To amend chapters 135 and 161, RSMo, by adding thereto two new sections relating to the Missouri four for more program. Section A. Chapters 135 and 161, RSMo, are amended by adding thereto two new sections, to be known as sections 135.1128 and 161.847, to read as follows: 135.1128. 1. As used in this section, the following terms mean: (1) "Qualified amount", for any qualified taxpayer in a given tax year, an amount equal to fifty percent of the regular hourly wage or average hourly wage over a one-month period the taxpayer paid to each employee participating in the Missouri four for more progr.
From the introduced text:
To amend chapters 135 and 161, RSMo, by adding thereto two new sections relating to the Missouri four for more program. Section A. Chapters 135 and 161, RSMo, are amended by adding thereto two new sections, to be known as sections 135.1128 and 161.847, to read as follows: 135.1128. 1. As used in this section, the following terms mean: (1) "Qualified amount", for any qualified taxpayer in a given tax year, an amount equal to fifty percent of the regular hourly wage or average hourly wage over a one-month period the taxpayer paid to each employee participating in the Missouri four for more program established under section 161.847, multiplied by the number of eligible hours such employee worked in a school under the program; (2) "Qualified taxpayer": (a) An individual, firm, a partner in a firm, a corporation, or a shareholder in an S corporation doing business in the state of Missouri and subject to the state income tax otherwise due under chapter 143, excluding withholding tax imposed under sections 143.191 to 143.265; or (b) An insurance company paying an annual tax on its gross premium receipts in this state or a financial institution paying taxes to the state of Missouri or any political subdivision of this state under the provisions of chapter 148; (3) "State tax liability", in the …