MO HB3260

Creates the "Missouri Four For More Program" allowing parents of K-12 public school students to receive up to 4 hours of paid leave annually to work with their child at the child's school

Provides employers a tax credit equal to 50% of the hourly wages paid to employees participating in the program, calculated based on eligible hours worked in the school

Caps total tax credits at $10 million per year statewide, with individual taxpayers limited to $50,000 annually; unused credits may be carried forward for 4 subsequent tax years

Applies to employers with at least 5 employees; when both parents of the same student participate, wage calculations for tax credit purposes use the lower-earning parent's rate

Takes effect January 1, 2026, and sunsets 6 years after the effective date unless reauthorized by the General Assembly