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HB 3260

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

2026 Regular Session Introduced by Tonya Rush

Missouri creates a voluntary program giving eligible parents up to four hours of paid school-time leave per year, with a 50% wage-based tax credit for employers and a 6-year sunset

Referred: Emerging Issues(H)
#childrenandminors #education #elementaryandsecondary #elementaryandsecondaryeducation #dept.of #employees-employers #laborandmanagement #taxcredits #taxincentives #taxationandrevenue-income
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Bill Summary · HB 3260

Summary of HB 3260 (Missouri, 2026)

Purpose and intent

HB 3260 establishes the Missouri Four For More Program, an optional state program that provides paid leave for parents, guardians, or step-parents to work with their child at the child’s public school (K–12). The program is administered by the Department of Elementary and Secondary Education (DESE). In addition, the bill creates a state income tax credit for qualified employers that participate in the program, measured by hours actually spent by participating employees.

Key provisions and changes

  • Missouri Four For More Program (DESE-administered):

    • Eligible participants: Parents, legal guardians, or other persons with custody of a student in kindergarten through 12th grade.
    • Benefit: Up to four hours of paid leave per eligible parent per school year to work with their child in the child’s school.
    • Opt-in: Participation is voluntary for each parent.
    • Documentation: Each participating parent receives a written statement from the school district confirming four hours spent in the school.

  • Tax credit for qualified taxpayers (employers):

    • Effective date: Tax years beginning January 1, 2026.
    • Credit amount: A tax credit equal to 50% of the regular hourly wage (or average hourly wage over a one-month period) paid to each employee participating in the program, multiplied by the eligible hours the employee worked in the school.
    • Hours cap per employee: Up to four hours per year per eligible employee, regardless of the number of students.
    • Per-family coordination: If two parents of the same child participate, both may claim up to four hours, but the wage-based calculation for the tax credit uses the lower-compensation parent’s wages.
    • Annual cap: Cumulative tax credits may not exceed $10,000,000 per tax year. If claims exceed this cap, credits are awarded on a first-come, first-served basis.
    • Nonrefundable: Credits cannot be refunded; they reduce the taxpayer’s liability but do not create a refund.
    • Individual cap: No qualified taxpayer may claim more than $50,000 in credits per tax year.
    • Carryforward: Any unused credit can be carried forward up to four subsequent tax years.
    • Transfer restrictions: Credits are non-transferable and non-assignable.
    • Administration and verification: DESE tracks participation; the Department of Revenue administers rules and verification procedures for qualified amounts.

  • Sunset and duration:

    • The program and credits sunset six years after the effective date (i.e., the program ends unless reauthorized by the General Assembly).
    • The sunset provision allows credits redeemed in years after the sunset for prior qualified credits issued before sunset.

  • Rules and administration:

    • The Department of Revenue and DESE may issue rules necessary to administer the program, including verification of qualified hours and other administrative details.
    • The bill includes standard nonseverability and rulemaking protections consistent with state law.

Who is affected

  • Employers with at least five employees covered by Missouri tax statutes who have employees participating in the program.
  • Parents/guardians of public school students who wish to participate in the program.
  • School districts that certify participation and hours worked.
  • State agencies (DESE and Department of Revenue) responsible for administration, tracking, verification, and enforcement.

Timeline and procedural notes

  • Effective for tax years beginning January 1, 2026.
  • Requires annual reporting and tracking of eligible hours and participants.
  • Program is temporary unless reauthorized; sunsets six years after the effective date. Credits may still be redeemable for prior qualifying wages after sunset, per the carryforward provisions.

Compiled from official sources — confirm details with the bill’s official record.

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