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SECOND REGULAR SESSION
HOUSE BILL NO. 3260
103RD GENERAL ASSEMBL Y
INTRODUCED BY REPRESENT A TIVE RUSH.
6876H.01I JOSEPH ENGLER, Chief Clerk
AN ACT
T o amend chapters 135 and 161, RSMo, by adding thereto two new sections relating to the
Missouri four for more program.
Be it enacted by the General Assembly of the state of Missouri, as follows:
Section A. Chapters 135 and 161, RSMo, are amended by adding thereto two new
2 sections, to be known as sections 135.1 128 and 161.847, to read as follows:
135.1 128. 1. As used in this section, the following terms mean:
2 (1) "Qualified amount", for any qualified taxpayer in a given tax year , an
3 amount equal to fifty percen t of the regu lar hourly wage or average hourly wage over a
4 one-month period the taxpayer paid to each employee participating in the Missouri four
5 for mor e pr ogram established under section 161.847, multiplied by the number of
6 eligible hours such employee worked in a school under the progr am;
7 (2) "Qualified taxpayer":
8 (a) An individual, firm, a partner in a firm, a corporation, or a shar eholder in an
9 S corporation doing business in the state of Missouri and subject to the state income tax
10 otherwise due under chapter 143, excluding withholding tax imposed under sections
11 143.191 to 143.265; or
12 (b) An insurance company paying an annual tax on its gross premium r eceipts in
13 this state or a financial institution paying taxes to the state of Missouri or any political
14 subdivision of this state under the provi sions of chapter 148;
15 (3) "State tax liability", in the case of:
16 (a) An individual taxpayer , any liability incurr ed by such taxpayer under the
17 pr ovisions of chapter 143; and
EXPLANA TION — Matter enclosed in bold-faced brackets [thus] in the above bill is not enacted and is
intended to be omitted from the law . Matter in bold-face type in the above bill is proposed language.
18 (b) A business taxpayer , any liability incurr ed by such taxpayer under the
19 pr ovisions of chapter 143;
20 (4) "T ax cre dit", a cr edit against the tax otherwise due under chapter 143,
21 excluding withholding tax imposed under sections 143.191 to 143.265.
22 2. (1) For all tax years beginning on or after January 1, 2026, a qualified
23 taxpayer shall be allowed to claim a tax credit against the taxpayer's state tax liability in
24 an amount equal to the taxpayer's qualified amount.
25 (2) The number of eligible hours per employee used in the calculation of such
26 qualified amount shall not exceed four hours annually , as specified under section
27 161.847, reg ardless of the number of students an employee has.
28 (3) If two employees are par ents of the same student or students, and both
29 employees participate in the prog ram established under 161.847, each employee shall be
30 allowed the four -hour maximum to participate in the prog ram for the same student or
31 shar ed students, but wage calculation for the purposes of determining a taxpayer's
32 qualified amount shall be based on the hourly wages of the par ent employee with the
33 lower compensation.
34 3. The cumulative amount of tax credi ts allowed to all qualified taxpayers under
35 this section shall not exceed ten million dollars per tax year . If the amount of tax cred its
36 claimed in a tax year under this section exceeds ten million dollars, tax cred its shall be
37 allowed based on the order in which they ar e claimed.
38 4. (1) T ax cr edits issued under the prov isions of this section shall not be
39 r efundable.
40 (2) No qualified taxpayer shall be allowed to claim a tax credi t in excess of fifty
41 thousand dollars per tax year .
42 (3) An issued tax cred it that cannot be redeemed in the tax year in which the
43 qualified taxpayer paid wages to a qualified taxpayer may be carried forward to the
44 four subsequent tax years until the full tax credi t has been red eemed.
45 5. No tax credit claimed under this section shall be assigned, transferred, sold, or
46 otherwise conveyed.
47 6. The state department of elementary and secondary education shall establish a
48 pr ocedur e for tracking employees for which qualified taxpayers recei ve tax cred its
49 under this section.
50 7. The department of rev enue shall pr omulgate all necessary rules and
51 r egulations for the administration of this section including, but not limited to, rules
52 r elating to the verification of a taxpayer's qualified amount. Any rule or portion of a
53 rule, as that term is defined in section 536.010, that is crea ted under the authority
54 delegated in this section shall become effective only if it complies with and is subject to
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55 all of the pr ovisions of chapter 536 and, if applicable, section 536.028. This section and
56 chapter 536 are nonseverable and if any of the powers vested with the general assembly
57 pursuant to chapter 536 to revi ew , to delay the effective date, or to disappr ove and annul
58 a rule are subsequently held unconstitutional, then the grant of rulemaking authority
59 and any rule pr oposed or adopted after the effective date of this section shall be invalid
60 and void.
61 8. Under section 23.253 of the Missouri sunset act:
62 (1) The prov isions of the new pr ogram authorized under this section shall sunset
63 six years after the effective date of this section unless reauthori zed by an act of the
64 general assembly;
65 (2) This section shall terminate on September first of the calendar year
66 immediately following the calendar year in which the prog ram authorized under this
67 section is sunset; and
68 (3) Nothing in this subsection shall pr event a taxpayer fr om redeemin g a tax
69 cr edit pr operly issued before this pro gram was sunset in a tax year after the pro gram is
70 sunset.
161.847. 1. This section and section 135.1 128 shall be known and may be cited as
2 the "Missouri Four For Mor e Pr ogram".
3 2. As used in this section, the following terms mean:
4 (1) "Department", the state department of elementary and secondary education;
5 (2) "Employee", any individual employed by an employer for forty or mor e
6 hours per week;
7 (3) "Employer", one of the following individuals or entities with at least five
8 employees:
9 (a) An individual, partnership, association, corporation, limited liability
10 partnership or company , or any other person including, but not limited to, a person
11 or corporation operating a railr oad or any public service corporation, that uses the
12 service of another for pay; and
13 (b) The state or any political subdivision ther eof;
14 (4) "Par ent", a par ent, legal guardian, or other person having charge, contr ol,
15 or custody of a student;
16 (5) "School", a public school as defined under section 160.01 1.
17 3. (1) There is hereb y established the "Missouri Four For Mor e Pr ogram"
18 within the department, which shall allow a paren t of a student in kindergarten to grade
19 twelve to recei ve up to four hours of paid leave annually to work with the paren t's
20 student in the student's school.
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21 (2) Such pr ogram shall be optional for each par ent. Each participating par ent
22 shall recei ve a written statement fr om the school district indicating the number of hours
23 such par ent spent in the school working with the par ent's student.
24 4. Notwithstanding any pro vision of section 105.1500 to the contrary , any
25 r equir ement to provi de information, documents, or r ecords under this section or section
26 135.1 128, and any r equir ement established by the department of reve nue or the
27 department of elementary and secondary education to pro vide information, documents,
28 or records for the purpose of administering and enforcin g this section or section
29 135.1 128 shall be exempt fr om section 105.1500.
30 5. The department may pr omulgate all necessary rules and r egulations for the
31 administration of this section. Any rule or portion of a rule, as that term is defined in
32 section 536.010, that is crea ted under the authority delegated in this section shall
33 become effective only if it complies with and is subject to all of the provi sions of chapter
34 536 and, if applicable, section 536.028. This section and chapter 536 are nonseverable
35 and if any of the powers vested with the general assembly pursuant to chapter 536 to
36 r eview , to delay the effective date, or to disappr ove and annul a rule are subsequently
37 held unconstitutional, then the grant of rulemaking authority and any rule pr oposed or
38 adopted after the effective date of this section shall be invalid and void.
✔
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