Creates the Missouri Earned Family and Medical Leave Act

EXPLANATION-Matter enclosed in bold-faced brackets [thus] in this bill is not enacted
and is intended to be omitted in the law.
SECOND REGULAR SESSION
SENATE BILL NO. 1614
103RD GENERAL ASSEMBLY
INTRODUCED BY SENATOR MCCREERY .
4879S.01I KRISTINA MARTIN, Secretary
AN ACT
To repeal section 143.121, RSMo, and to enact in lieu thereof ten new sections relating to leave
from employment, with a referendum clause.
Be it enacted by the General Assembly of the State of Missouri, as follows:
Section A. Section 143.121, RSMo, is repealed and ten new 1
sections enacted in lieu thereof, to be known as sections 2
143.121, 285.400, 285.405, 285.410, 285.415, 285.420, 285.425, 3
285.430, 285.435, and 285.440, to read as follows:4
143.121. 1. The Missouri adjusted gross income of a 1
resident individual shall be the taxpayer's federal adjusted 2
gross income subject to the modifications in this section. 3
2. There shall be added to the taxpayer's federal 4
adjusted gross income: 5
(1) The amount of any federal income tax refund 6
received for a prior year which resulted in a Missouri 7
income tax benefit. The amount added pursuant to this 8
subdivision shall not include any amount of a federal income 9
tax refund attributable to a tax credit reducing a 10
taxpayer's federal tax liability pursuant to Public Law 116- 11
136 or 116-260, enacted by the 116th United States Congress, 12
for the tax year beginning on or after January 1, 2020, and 13
ending on or before December 31, 2020, and deducted from 14
Missouri adjusted gross income pursuant to section 143.171. 15
The amount added under this subdivision shall also not 16
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include any amount of a federal income tax refund 17
attributable to a tax credit reducing a taxpayer's federal 18
tax liability under any other federal law that provides 19
direct economic impact payments to taxpayers to mitigate 20
financial challenges related to the COVID-19 pandemic, and 21
deducted from Missouri adjusted gross income under section 22
143.171; 23
(2) Interest on certain governmental obligations 24
excluded from federal gross income by 26 U.S.C. Section 103 25
of the Internal Revenue Code, as amended. The previous 26
sentence shall not apply to interest on obligations of the 27
state of Missouri or any of its political subdivisions or 28
authorities and shall not apply to the interest described in 29
subdivision (1) of subsection 3 of this section. The amount 30
added pursuant to this subdivision shall be reduced by the 31
amounts applicable to such interest that would have been 32
deductible in computing the taxable income of the taxpayer 33
except only for the application of 26 U.S.C. Section 265 of 34
the Internal Revenue Code, as amended. The reduction shall 35
only be made if it is at least five hundred dollars; 36
(3) The amount of any deduction that is included in 37
the computation of federal taxable income pursuant to 26 38
U.S.C. Section 168 of the Internal Revenue Code as amended 39
by the Job Creation and Worker Assistance Act of 2002 to the 40
extent the amount deducted relates to property purchased on 41
or after July 1, 2002, but before July 1, 2003, and to the 42
extent the amount deducted exceeds the amount that would 43
have been deductible pursuant to 26 U.S.C. Section 168 of 44
the Internal Revenue Code of 1986 as in effect on January 1, 45
2002; 46
(4) The amount of any deduction that is included in 47
the computation of federal taxable income for net operating 48
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loss allowed by 26 U.S.C. Section 172 of the Internal 49
Revenue Code of 1986, as amended, other than the deduction 50
allowed by 26 U.S.C. Section [172(b)(1)(G)] 172(b)(1)(F) and 51
26 U.S.C. Section [172(i)] 172(h) of the Internal Revenue 52
Code of 1986, as amended, for a net operating loss the 53
taxpayer claims in the tax year in which the net operating 54
loss occurred or carries forward for a period of more than 55
twenty years and carries backward for more than two years. 56
Any amount of net operating loss taken against federal 57
taxable income but disallowed for Missouri income tax 58
purposes pursuant to this subdivision after June 18, 2002, 59
may be carried forward and taken against any income on the 60
Missouri income tax return for a period of not more than 61
twenty years from the year of the initial loss; and 62
(5) For nonresident individuals in all taxable years 63
ending on or after December 31, 2006, the amount of any 64
property taxes paid to another state or a political 65
subdivision of another state for which a deduction was 66
allowed on such nonresident's federal return in the taxable 67
year unless such state, political subdivision of a state, or 68
the District of Columbia allows a subtraction from income 69
for property taxes paid to this state for purposes of 70
calculating income for the income tax for such state, 71
political subdivision of a state, or the District of 72
Columbia; 73
(6) For all tax years beginning on or after January 1, 74
2018, any interest expense paid or accrued in a previous 75
taxable year, but allowed as a deduction under 26 U.S.C. 76
Section 163, as amended, in the current taxable year by 77
reason of the carryforward of disallowed business interest 78
provisions of 26 U.S.C. Section 163(j), as amended. For the 79
purposes of this subdivision, an interest expense is 80
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considered paid or accrued only in the first taxable year 81
the deduction would have been allowable under 26 U.S.C. 82
Section 163, as amended, if the limitation under 26 U.S.C. 83
Section 163(j), as amended, did not exist. 84
3. There shall be subtracted from the taxpayer's 85
federal adjusted gross income the following amounts to the 86
extent included in federal adjusted gross income: 87
(1) Interest received on deposits held at a federal 88
reserve bank or interest or dividends on obligations of the 89
United States and its territories and possessions or of any 90
authority, commission or instrumentality of the United 91
States to the extent exempt from Missouri income taxes 92
pursuant to the laws of the United States. The amount 93
subtracted pursuant to this subdivision shall be reduced by 94
any interest on indebtedness incurred to carry the described 95
obligations or securities and by any expenses incurred in 96
the production of interest or dividend income described in 97
this subdivision. The reduction in the previous sentence 98
shall only apply to the extent that such expenses including 99
amortizable bond premiums are deducted in determining the 100
taxpayer's federal adjusted gross income or included in the 101
taxpayer's Missouri itemized deduction. The reduction shall 102
only be made if the expenses total at least five hundred 103
dollars; 104
(2) The portion of any gain, from the sale or other 105
disposition of property having a higher adjusted basis to 106
the taxpayer for Missouri income tax purposes than for 107
federal income tax purposes on December 31, 1972, that does 108
not exceed such difference in basis. If a gain is 109
considered a long-term capital gain for federal income tax 110
purposes, the modification shall be limited to one-half of 111
such portion of the gain; 112
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(3) The amount necessary to prevent the taxation 113
pursuant to this chapter of any annuity or other amount of 114
income or gain which was properly included in income or gain 115
and was taxed pursuant to the laws of Missouri for a taxable 116
year prior to January 1, 1973, to the taxpayer, or to a 117
decedent by reason of whose death the taxpayer acquired the 118
right to receive the income or gain, or to a trust or estate 119
from which the taxpayer received the income or gain; 120
(4) Accumulation distributions received by a taxpayer 121
as a beneficiary of a trust to the extent that the same are 122
included in federal adjusted gross income; 123
(5) The amount of any state income tax refund for a 124
prior year which was included in the federal adjusted gross 125
income; 126
(6) The portion of capital gain specified in section 127
135.357 that would otherwise be included in federal adjusted 128
gross income; 129
(7) The amount that would have been deducted in the 130
computation of federal taxable income pursuant to 26 U.S.C. 131
Section 168 of the Internal Revenue Code as in effect on 132
January 1, 2002, to the extent that amount relates to 133
property purchased on or after July 1, 2002, but before July 134
1, 2003, and to the extent that amount exceeds the amount 135
actually deducted pursuant to 26 U.S.C. Section 168 of the 136
Internal Revenue Code as amended by the Job Creation and 137
Worker Assistance Act of 2002; 138
(8) For all tax years beginning on or after January 1, 139
2005, the amount of any income received for military service 140
while the taxpayer serves in a combat zone which is included 141
in federal adjusted gross income and not otherwise excluded 142
therefrom. As used in this section, "combat zone" means any 143
area which the President of the United States by Executive 144
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Order designates as an area in which Armed Forces of the 145
United States are or have engaged in combat. Service is 146
performed in a combat zone only if performed on or after the 147
date designated by the President by Executive Order as the 148
date of the commencing of combat activities in such zone, 149
and on or before the date designated by the President by 150
Executive Order as the date of the termination of combatant 151
activities in such zone; 152
(9) For all tax years ending on or after July 1, 2002, 153
with respect to qualified property that is sold or otherwise 154
disposed of during a taxable year by a taxpayer and for 155
which an additional modification was made under subdivision 156
(3) of subsection 2 of this section, the amount by which 157
additional modification made under subdivision (3) of 158
subsection 2 of this section on qualified property has not 159
been recovered through the additional subtractions provided 160
in subdivision (7) of this subsection; 161
(10) The amount contributed to the Missouri earned 162
family and medical leave fund established under section 163
285.435; 164
(11) For all tax years beginning on or after January 165
1, 2014, the amount of any income received as payment from 166
any program which provides compensation to agricultural 167
producers who have suffered a loss as the result of a 168
disaster or emergency, including the: 169
(a) Livestock Forage Disaster Program; 170
(b) Livestock Indemnity Program; 171
(c) Emergency Assistance for Livestock, Honeybees, and 172
Farm-Raised Fish; 173
(d) Emergency Conservation Program; 174
(e) Noninsured Crop Disaster Assistance Program; 175
(f) Pasture, Rangeland, Forage Pilot Insurance Program; 176
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(g) Annual Forage Pilot Program; 177
(h) Livestock Risk Protection Insurance Plan; 178
(i) Livestock Gross Margin Insurance Plan; 179
[(11)] (12) For all tax years beginning on or after 180
January 1, 2018, any interest expense paid or accrued in the 181
current taxable year, but not deducted as a result of the 182
limitation imposed under 26 U.S.C. Section 163(j), as 183
amended. For the purposes of this subdivision, an interest 184
expense is considered paid or accrued only in the first 185
taxable year the deduction would have been allowable under 186
26 U.S.C. Section 163, as amended, if the limitation under 187
26 U.S.C. Section 163(j), as amended, did not exist; 188
[(12)] (13) One hundred percent of any retirement 189
benefits received by any taxpayer as a result of the 190
taxpayer's service in the Armed Forces of the United States, 191
including reserve components and the National Guard of this 192
state, as defined in 32 U.S.C. Sections 101(3) and 109, and 193
any other military force organized under the laws of this 194
state; 195
[(13)] (14) For all tax years beginning on or after 196
January 1, 2022, one hundred percent of any federal, state, 197
or local grant moneys received by the taxpayer if the grant 198
money was disbursed for the express purpose of providing or 199
expanding access to broadband internet to areas of the state 200
deemed to be lacking such access; 201
[(14)] (15) (a) For all tax years beginning on or 202
after January 1, 2025, one hundred percent of all income 203
reported as a capital gain for federal income tax purposes 204
by an individual subject to tax pursuant to section 143.011; 205
and 206
(b) For all tax years beginning on or after January 207
first of the tax year following the tax year in which the 208
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top rate of tax imposed pursuant to section 143.011 is equal 209
to or less than four and one-half percent, one hundred 210
percent of all income reported as a capital gain for federal 211
income tax purposes by an entity subject to tax pursuant to 212
section 143.071; and 213
[(15)] (16) For all tax years beginning on or after 214
January 1, 2026, the portion of capital gain on the sale or 215
exchange of specie, as that term is defined in section 216
408.010, that are otherwise included in the taxpayer's 217
federal adjusted gross income. 218
4. There shall be added to or subtracted from the 219
taxpayer's federal adjusted gross income the taxpayer's 220
share of the Missouri fiduciary adjustment provided in 221
section 143.351. 222
5. There shall be added to or subtracted from the 223
taxpayer's federal adjusted gross income the modifications 224
provided in section 143.411. 225
6. In addition to the modifications to a taxpayer's 226
federal adjusted gross income in this section, to calculate 227
Missouri adjusted gross income there shall be subtracted 228
from the taxpayer's federal adjusted gross income any gain 229
recognized pursuant to 26 U.S.C. Section 1033 of the 230
Internal Revenue Code of 1986, as amended, arising from 231
compulsory or involuntary conversion of property as a result 232
of condemnation or the imminence thereof. 233
7. (1) As used in this subsection, "qualified health 234
insurance premium" means the amount paid during the tax year 235
by such taxpayer for any insurance policy primarily 236
providing health care coverage for the taxpayer, the 237
taxpayer's spouse, or the taxpayer's dependents. 238
(2) In addition to the subtractions in subsection 3 of 239
this section, one hundred percent of the amount of qualified 240
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health insurance premiums shall be subtracted from the 241
taxpayer's federal adjusted gross income to the extent the 242
amount paid for such premiums is included in federal taxable 243
income. The taxpayer shall provide the department of 244
revenue with proof of the amount of qualified health 245
insurance premiums paid. 246
8. (1) Beginning January 1, 2014, in addition to the 247
subtractions provided in this section, one hundred percent 248
of the cost incurred by a taxpayer for a home energy audit 249
conducted by an entity certified by the department of 250
natural resources under section 640.153 or the 251
implementation of any energy efficiency recommendations made 252
in such an audit shall be subtracted from the taxpayer's 253
federal adjusted gross income to the extent the amount paid 254
for any such activity is included in federal taxable 255
income. The taxpayer shall provide the department of 256
revenue with a summary of any recommendations made in a 257
qualified home energy audit, the name and certification 258
number of the qualified home energy auditor who conducted 259
the audit, and proof of the amount paid for any activities 260
under this subsection for which a deduction is claimed. The 261
taxpayer shall also provide a copy of the summary of any 262
recommendations made in a qualified home energy audit to the 263
department of natural resources. 264
(2) At no time shall a deduction claimed under this 265
subsection by an individual taxpayer or taxpayers filing 266
combined returns exceed one thousand dollars per year for 267
individual taxpayers or cumulatively exceed two thousand 268
dollars per year for taxpayers filing combined returns. 269
(3) Any deduction claimed under this subsection shall 270
be claimed for the tax year in which the qualified home 271
energy audit was conducted or in which the implementation of 272
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the energy efficiency recommendations occurred. If 273
implementation of the energy efficiency recommendations 274
occurred during more than one year, the deduction may be 275
claimed in more than one year, subject to the limitations 276
provided under subdivision (2) of this subsection. 277
(4) A deduction shall not be claimed for any otherwise 278
eligible activity under this subsection if such activity 279
qualified for and received any rebate or other incentive 280
through a state-sponsored energy program or through an 281
electric corporation, gas corporation, electric cooperative, 282
or municipally owned utility. 283
9. The provisions of subsection 8 of this section 284
shall expire on December 31, 2020. 285
10. (1) As used in this subsection, the following 286
terms mean: 287
(a) "Beginning farmer", a taxpayer who: 288
a. Has filed at least one but not more than ten 289
Internal Revenue Service Schedule F (Form 1040) Profit or 290
Loss From Farming forms since turning eighteen years of age; 291
b. Is approved for a beginning farmer loan through the 292
USDA Farm Service Agency Beginning Farmer direct or 293
guaranteed loan program; 294
c. Has a farming operation that is determined by the 295
department of agriculture to be new production agriculture 296
but is the principal operator of a farm and has substantial 297
farming knowledge; or 298
d. Has been determined by the department of 299
agriculture to be a qualified family member; 300
(b) "Farm owner", an individual who owns farmland and 301
disposes of or relinquishes use of all or some portion of 302
such farmland as follows: 303
a. A sale to a beginning farmer; 304
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b. A lease or rental agreement not exceeding ten years 305
with a beginning farmer; or 306
c. A crop-share arrangement not exceeding ten years 307
with a beginning farmer; 308
(c) "Qualified family member", an individual who is 309
related to a farm owner within the fourth degree by blood, 310
marriage, or adoption and who is purchasing or leasing or is 311
in a crop-share arrangement for land from all or a portion 312
of such farm owner's farming operation. 313
(2) (a) In addition to all other subtractions 314
authorized in this section, a taxpayer who is a farm owner 315
who sells all or a portion of such farmland to a beginning 316
farmer may subtract from such taxpayer's Missouri adjusted 317
gross income an amount to the extent included in federal 318
adjusted gross income as provided in this subdivision. 319
(b) Subject to the limitations in paragraph (c) of 320
this subdivision, the amount that may be subtracted shall be 321
equal to the portion of capital gains received from the sale 322
of such farmland that such taxpayer receives in the tax year 323
for which such taxpayer subtracts such capital gain. 324
(c) A taxpayer may subtract the following amounts and 325
percentages per tax year in total capital gains received 326
from the sale of such farmland under this subdivision: 327
a. For the first two million dollars received, one 328
hundred percent; 329
b. For the next one million dollars received, eighty 330
percent; 331
c. For the next one million dollars received, sixty 332
percent; 333
d. For the next one million dollars received, forty 334
percent; and 335
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e. For the next one million dollars received, twenty 336
percent. 337
(d) The department of revenue shall prepare an annual 338
report reviewing the costs and benefits and containing 339
statistical information regarding the subtraction of capital 340
gains authorized under this subdivision for the previous tax 341
year including, but not limited to, the total amount of all 342
capital gains subtracted and the number of taxpayers 343
subtracting such capital gains. Such report shall be 344
submitted before February first of each year to the 345
committee on agriculture policy of the Missouri house of 346
representatives and the committee on agriculture, food 347
production and outdoor resources of the Missouri senate, or 348
the successor committees. 349
(3) (a) In addition to all other subtractions 350
authorized in this section, a taxpayer who is a farm owner 351
who enters a lease or rental agreement for all or a portion 352
of such farmland with a beginning farmer may subtract from 353
such taxpayer's Missouri adjusted gross income an amount to 354
the extent included in federal adjusted gross income as 355
provided in this subdivision. 356
(b) Subject to the limitation in paragraph (c) of this 357
subdivision, the amount that may be subtracted shall be 358
equal to the portion of cash rent income received from the 359
lease or rental of such farmland that such taxpayer receives 360
in the tax year for which such taxpayer subtracts such 361
income. 362
(c) No taxpayer shall subtract more than twenty-five 363
thousand dollars per tax year in total cash rent income 364
received from the lease or rental of such farmland under 365
this subdivision. 366
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(4) (a) In addition to all other subtractions 367
authorized in this section, a taxpayer who is a farm owner 368
who enters a crop-share arrangement on all or a portion of 369
such farmland with a beginning farmer may subtract from such 370
taxpayer's Missouri adjusted gross income an amount to the 371
extent included in federal adjusted gross income as provided 372
in this subdivision. 373
(b) Subject to the limitation in paragraph (c) of this 374
subdivision, the amount that may be subtracted shall be 375
equal to the portion of income received from the crop-share 376
arrangement on such farmland that such taxpayer receives in 377
the tax year for which such taxpayer subtracts such income. 378
(c) No taxpayer shall subtract more than twenty-five 379
thousand dollars per tax year in total income received from 380
the lease or rental of such farmland under this subdivision. 381
(5) The department of agriculture shall, by rule, 382
establish a process to verify that a taxpayer is a beginning 383
farmer for purposes of this section and shall provide 384
verification to the beginning farmer and farm seller of such 385
farmer's and seller's certification and qualification for 386
the exemption provided in this subsection. 387
285.400. 1. The provisions of sections 285.400 to 1
285.440 shall be known and may be cited as the "Missouri 2
Earned Family and Medical Leave Act". 3
2. As used in sections 285.400 to 285.440, the 4
following terms shall mean: 5
(1) "Average state weekly pay", the total wages earned 6
by all employees who have contributed to the fund in the 7
past twelve months, divided by the total number of such 8
employees, the quotient of which is divided by the average 9
number of weeks worked by all employees who have contributed 10
to the fund in the last twelve months; 11
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(2) "Average weekly pay", the total wages earned by an 12
employee in the past twelve months, divided by the number of 13
weeks worked by the employee in such twelve-month period, or 14
the weekly salary of the employee at the time that family or 15
medical leave is taken, whichever is greater provided that 16
the average weekly pay shall never exceed the average state 17
weekly pay; 18
(3) "Care", includes, but is not limited to, physical 19
care, emotional support, visitation, assistance in 20
treatment, transportation, arranging for a change in care, 21
assistance with essential daily living matters, and personal 22
attendant services; 23
(4) "Child", a biological, adopted, or foster son or 24
daughter, a stepson or stepdaughter, a legal ward, a son or 25
daughter of a domestic or civil union partner, or the person 26
to whom the employee stands in loco parentis who is under 27
nineteen years of age or nineteen years of age or older but 28
incapable of self-care because of mental or physical 29
impairment; 30
(5) "Department", the department of labor and 31
industrial relations; 32
(6) "Employee", any person performing service for 33
remuneration unless it is shown to the satisfaction of the 34
department that such services were performed by an 35
independent contractor. In determining the existence of the 36
independent contractor relationship, the common law of 37
agency right to control shall be applied. The common law of 38
agency right to control test shall include but not be 39
limited to: if the alleged employer retains the right to 40
control the manner and means by which the results are to be 41
accomplished, the person who performs the service is an 42
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employee. If only the results are controlled, the person 43
performing the service is an independent contractor; 44
(7) "Employer", any person acting directly or 45
indirectly in the interest of an employer in relation to an 46
employee; 47
(8) "Family member", a child, parent, grandparent, 48
grandchild, sibling, spouse, domestic or civil union 49
partner, or household member, or any ward as that term is 50
defined in section 475.010; 51
(9) "Family or medical leave", any of the following: 52
(a) Leave to bond with a minor child within the first 53
year of the child's birth or placement in connection with 54
foster care or adoption; 55
(b) Leave to care for a family member who has a 56
serious health condition; 57
(c) Leave due to an employee's own serious health 58
condition; or 59
(d) Leave to assume any familial responsibility 60
because a spouse, child, or parent of an employee is on, or 61
has been notified of an impending call to, active duty in 62
the uniformed services; 63
(10) "Fund", the Missouri earned family and medical 64
leave fund established in section 285.435; 65
(11) "Grandchild", a child of the employee's child; 66
(12) "Grandparent", a parent of the employee's parent; 67
(13) "Health care provider", any physician, hospital, 68
health maintenance organization, ambulatory surgical center, 69
long-term care facility including those licensed under 70
chapter 198, dentist, registered or licensed practical 71
nurse, optometrist, podiatrist, pharmacist, chiropractor, 72
physical therapist, psychologist, physician-in-training, and 73
any other person or entity that provides health care 74
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services under the authority of a license or certificate of 75
this state or any other state or foreign country; 76
(14) "Parent", a biological, foster, or adoptive 77
parent, a parent-in-law, a stepparent, a legal guardian, or 78
other person who stood in loco parentis to the employee when 79
the employee was a child; 80
(15) "Parent-in-law", the parent of a spouse or 81
domestic or civil union partner; 82
(16) "Serious health condition", an illness, injury, 83
impairment, or physical or mental condition that involves 84
inpatient care in a hospital, hospice, or residential health 85
care facility, or continuing medical treatment or continuing 86
supervision by a health care provider. The term shall 87
include medical attention, services, or counseling for 88
victims of stalking, domestic violence, abuse, or sexual 89
assault, as such terms are defined in section 455.010, or 90
victims of trafficking for the purpose of sexual 91
exploitation as described in section 566.209; 92
(17) "Sibling", a person related to another person by 93
blood, adoption, or affinity through a common legal or 94
biological parent; 95
(18) "Spouse", a partner to a lawful marriage; 96
(19) "Uniformed services": 97
(a) Active and reserve components of the Army, Navy, 98
Air Force, Marine Corps, or Coast Guard of the United States; 99
(b) The Merchant Marine, the commissioned corps of the 100
Public Health Service, or the commissioned corps of the 101
National Oceanic and Atmospheric Administration of the 102
United States; or 103
(c) The Missouri National Guard. 104
285.405. 1. There is hereby established the "Missouri 1
Earned Family and Medical Leave Program" to provide up to 2
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six weeks of wage replacement benefits to employees who take 3
time off work for family or medical leave. The department 4
shall administer and implement the program and the 5
provisions of sections 285.400 to 285.440, and shall pay 6
Missouri family or medical leave benefits as specified in 7
such sections. 8
2. An employee shall be eligible to receive Missouri 9
earned family or medical leave program benefits equal to one 10
hundred percent of his or her average weekly pay for each 11
full week during which he or she has taken family or medical 12
leave. An employee may take family or medical leave for a 13
partial week and shall only be eligible to receive the 14
fraction of the average weekly pay which is equal to the 15
number of days of leave taken divided by the number of days 16
for which such employee would have otherwise worked in the 17
respective week had the employee not taken family or medical 18
leave. Any leave taken shall be in full-day increments. 19
3. No more than six weeks of Missouri earned family 20
and medical leave benefits shall be paid to an employee 21
within any fifty-two-week period. 22
4. An employee shall file a claim for Missouri earned 23
family and medical leave benefits with the department not 24
later than the forty-first consecutive day following the 25
first compensable day with respect to which the claim is 26
made for benefits, which time shall be extended by the 27
department upon a showing of good cause. If a first claim 28
is not complete, the claim form shall be returned to the 29
employee for completion, and it shall be completed and 30
returned not later than the tenth consecutive day after the 31
date it was verifiably sent by the department to the 32
employee, except that such time shall be extended by the 33
department upon a showing of good cause. 34
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5. No employee shall be eligible for Missouri earned 35
family and medical leave program benefits with respect to 36
any day: 37
(1) That he or she is eligible to receive unemployment 38
compensation benefits under chapter 288 or under an 39
unemployment compensation act of any other state or of the 40
federal government; or 41
(2) That he or she has received, or is entitled to 42
receive, any other benefits under chapter 287. 43
6. No employee shall be eligible for Missouri earned 44
family and medical leave benefits until such employee has 45
paid into the Missouri earned family and medical leave fund 46
for fifty-two weeks. 47
7. An employee who is entitled to leave under the 48
Missouri earned family and medical leave act and the Family 49
and Medical Leave Act (FMLA) under 29 U.S.C. Section 2601, 50
et seq., shall take family or medical leave under sections 51
285.400 to 285.440 concurrent with leave taken under the 52
FMLA. 53
8. The first payment of Missouri earned family and 54
medical leave benefits shall be made to an employee within 55
two weeks after the completed claim is received by the 56
department or the day the family or medical leave began, 57
whichever is later. Subsequent payments shall be made 58
bimonthly. 59
285.410. 1. (1) An employee shall establish 1
eligibility for each uninterrupted family or medical care 2
leave period by filing a first claim for benefits supported 3
by the certificate of a treating health care provider that 4
establishes the serious health condition of the family 5
member that warrants the care of the employee, or that 6
establishes the serious health condition of the employee. 7
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For subsequent periods of uninterrupted leave after the 8
period covered by the initial certificate or any preceding 9
continued claim, a claimant shall file a continued claim for 10
those benefits supported by the certificate of a treating 11
health care provider. 12
(2) For employees seeking leave in order to assume a 13
familial responsibility due to a spouse, child, or parent 14
being on active duty in the uniformed services, eligibility 15
for leave shall be established by providing, in a manner 16
satisfactory to the department, proof of the family member 17
being on active duty. 18
(3) For employees seeking leave due to a serious 19
health condition related to seeking medical attention, 20
services, or counseling for victims of stalking, domestic 21
violence, abuse, or sexual assault, as such terms are 22
defined in section 455.010, or victims of trafficking for 23
purposes of sexual exploitation as described in section 24
566.209, the certificate required by subdivision (1) of this 25
subsection may be provided by any of the following: 26
(a) A health care provider; 27
(b) A court which has jurisdiction over a judicial 28
proceeding relating to the serious health condition of the 29
employee or the serious health condition of the family 30
member of the employee; or 31
(c) A law enforcement officer with knowledge of the 32
serious health condition of the employee or the serious 33
health condition of the family member of the employee. 34
2. The certificates required under subsection 1 of 35
this section shall be developed by the department. In order 36
to establish medical eligibility of the serious health 37
condition of the family member that warrants the care of the 38
employee, or to establish medical eligibility of the serious 39
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health condition of the employee, the information on the 40
certificate shall be within the physician's or health care 41
provider's knowledge and shall be based on a physical 42
examination and documented medical history of the family 43
member or employee. The certificate shall contain all of 44
the following: 45
(1) A diagnosis and diagnostic code prescribed in the 46
International Classification of Diseases or, if no diagnosis 47
has yet been obtained, a detailed statement of symptoms; 48
(2) The date, if known, on which the condition 49
commenced; 50
(3) The probable duration of the condition; 51
(4) An estimate of the amount of time that the 52
physician or health care provider believes the employee 53
needs to care for the family member or himself or herself; 54
and 55
(5) If applicable, a statement that the serious health 56
condition warrants the participation of the employee to 57
provide care for his or her family member. 58
3. The department shall develop a certificate form 59
that is separate and distinct from the certificate required 60
in subsection 1 of this section for an employee taking leave 61
to bond with a minor child within the first year of the 62
child's birth or placement in connection with foster care or 63
adoption. 64
4. Any claim of an individual who obtains care and 65
treatment outside the state shall be supported by a 66
certificate of a treating health care provider duly licensed 67
or certified by the state or foreign country in which the 68
claimant is receiving care and treatment. 69
5. Nothing in this section shall be construed to 70
preclude the department from requesting additional medical 71
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evidence to supplement any claim. Any cost incurred for 72
procuring additional medical evidence shall be paid by the 73
employee. The department may require that the additional 74
evidence include any or all of the following: 75
(1) Identification of diagnoses; 76
(2) Identification of symptoms; 77
(3) A statement setting forth the facts of the serious 78
health condition of the employee or such employee's family 79
member, which shall be completed by any of the following 80
individuals: 81
(a) The health care provider treating the employee or 82
family member of the employee; 83
(b) The registrar, authorized medical officer, or 84
other duly authorized official of the hospital or health 85
care facility treating the employee or family member of the 86
employee; or 87
(c) An examining physician or other representative of 88
the department; 89
(4) An affidavit from an employee averring that the 90
employee or such employee's spouse gave birth to a child or 91
has adopted or received a child in connection with foster 92
care. 93
285.415. Employees shall provide at least thirty days 1
advance notice to their employer before family and medical 2
leave is to begin if the need for the leave is foreseeable. 3
If thirty days notice is not practicable, notice shall be 4
given to the employer as soon as practicable. 5
285.420. 1. Except as provided in subsection 4 of 1
this section, an employee may file a notice of appeal from 2
any determination of eligibility for benefits made by the 3
department with the administrative hearing commission 4
pursuant to chapter 621. Such appeal shall be made by mail 5
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or in person within thirty days after the date on which a 6
copy of the department's decision was received by the 7
employee. 8
2. The administrative hearing commission's proposed 9
decision and order shall be final and not subject to further 10
appeal, unless within thirty days after the decision is 11
served on the interested parties, a party files a petition 12
for judicial review as provided in chapter 536. 13
3. A determination of the amount of benefits payable 14
under sections 285.400 to 285.440 shall not serve as a basis 15
for appeal under this section. However, the determination 16
shall be subject to request by the employee on family or 17
medical leave for redetermination by the department at any 18
time within one year from the date of delivery or mailing of 19
such determination, or any redetermination thereof. A 20
redetermination shall be furnished to the individual in 21
writing. 22
4. A denial of benefits shall become final in the 23
absence of timely appeal therefrom. The department may 24
redetermine a denial of benefits at any time within one year 25
from delivery or mailing of such denial to correct an error 26
in identity, omission of fact, or misapplication of law with 27
respect to the facts. 28
5. A determination of allowance of benefits shall 29
become final in the absence of timely appeal therefrom. The 30
department may redetermine such allowance at any time within 31
two years following the application year in which such 32
allowance was made in order to recover any benefits for 33
which recovery is provided under this section. 34
6. A redetermination of benefits may be made at any 35
time for any of the following reasons: 36
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(1) To conform to a final court decision applicable to 37
either an initial determination or a determination of denial 38
or allowance of benefits; 39
(2) In the event of a back pay award or settlement 40
affecting the allowance of benefits; or 41
(3) In the case of misrepresentation or willful 42
failure to report a material fact. 43
Written notice of any such redetermination shall be promptly 44
given by mail or delivered to such interested parties as 45
were notified of the initial determination of denial or 46
allowance of benefits and any new interested party or 47
parties who, under such rule as the department may adopt, 48
would be an interested party. 49
285.425. 1. Notwithstanding any provision of law to 1
the contrary, it shall be unlawful for any person to 2
discharge or in any other manner discriminate against an 3
employee because the employee has made a claim for, 4
indicated an intent to make a claim for, or received 5
Missouri earned family and medical leave benefits. 6
2. (1) Any person who violates the provisions of 7
subsection 1 of this section shall be liable to any employee 8
of such person who is affected by the violation for such 9
equitable relief as may be appropriate including employment, 10
reinstatement, or promotion and for damages equal to the sum 11
of: 12
(a) The amount of: 13
a. Any wages, salary, employment benefits, or other 14
compensation denied or lost to such individual by reason of 15
the violation; or 16
b. In a case in which wages, salary, employment 17
benefits, or other compensation have not been denied or lost 18
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to the individual, any actual monetary losses sustained by 19
the individual as a direct result of the violation, such as 20
the cost of providing care, up to a sum equal to sixty 21
calendar days of wages or salary for the individual; 22
(b) The interest on the amount described in paragraph 23
(a) of this subdivision, such interest rate being equal to 24
the market rate as determined by the director of the 25
division of finance under section 408.030; and 26
(c) An additional amount as liquidated damages equal 27
to the sum of the amount described in paragraph (a) of this 28
subdivision and the interest described in paragraph (b) of 29
this subdivision, except that if a person who has violated 30
subsection 1 of this section proves to the satisfaction of 31
the court that the act or omission was in good faith and 32
that the person had reasonable grounds for believing that 33
the act or omission was not a violation, such court may 34
reduce the amount of such liquidated damages. 35
(2) The court may additionally require reasonable 36
attorney's fees, expert witness fees, and other court costs 37
to be paid by a defendant. 38
3. An action to recover the relief prescribed in 39
subsection 2 of this section may be maintained against any 40
person in any court of competent jurisdiction by the 41
employee affected. 42
4. The department may bring an action seeking relief 43
on behalf of an employee under this section. The right to 44
bring an action provided under subsection 3 of this section 45
shall terminate upon the filing of a complaint by the 46
department. If any damages are recovered in such action, 47
such damages shall be held in a special deposit account and 48
paid directly to each employee affected. 49
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5. An action may be brought under this section not 50
later than three years after the date of the alleged 51
violation for which the action is brought. An action 52
brought under this section shall be considered to be 53
commenced on the date when the complaint is filed. 54
285.430. 1. The department shall develop and 1
implement an outreach program to ensure that employees who 2
may be eligible to receive Missouri earned family and 3
medical leave benefits under sections 285.400 to 285.440 are 4
made aware of such benefits. Outreach information shall 5
easily explain eligibility requirements, the claims process, 6
weekly benefit amounts, maximum benefits payable, notice and 7
medical certification requirements, reinstatement and 8
nondiscrimination rights, confidentiality, and the 9
relationship between employment protection, leave from 10
employment, wage replacement benefits, and other laws, 11
collective bargaining agreements, and employer policies. 12
2. Not later than January 1, 2033, the state auditor 13
shall submit to the general assembly a report on the 14
Missouri earned family and medical leave benefits paid for 15
any month during the one-year period beginning on January 1, 16
2030. The report shall include the following: 17
(1) An identification of the total number of 18
applications for such benefits filed, and the average number 19
of days between when an application is received and when a 20
determination is made; 21
(2) An identification of the total number of requests 22
for review of an initial adverse determination of 23
eligibility for such benefits made, and the average number 24
of days between when such review is requested and when a 25
final determination of eligibility is made; and 26
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(3) An identification of the total number of monthly 27
benefit claim reports for such benefits filed, and the 28
average number of days between the date such report is 29
received and the date on which the initial determination of 30
eligibility with respect to the claim report is made. 31
285.435. 1. (1) There is hereby created in the state 1
treasury the "Missouri Earned Family and Medical Leave 2
Fund", which shall consist of money collected under this 3
section. The state treasurer shall be custodian of the 4
fund. In accordance with sections 30.170 and 30.180, the 5
state treasurer may approve disbursements. The fund shall 6
be a dedicated fund and money in the fund shall be used 7
solely by the department of labor and industrial relations 8
for the purpose of distributing Missouri earned family and 9
medical leave program benefits. 10
(2) The state treasurer shall invest moneys in the 11
fund in the same manner as other funds are invested. Any 12
interest and moneys earned on such investments shall be 13
credited to the fund. 14
2. (1) In order to provide funding to implement the 15
provisions of sections 285.400 to 285.440, employees shall 16
contribute one quarter of one percent of their average 17
weekly pay to the Missouri earned family and medical leave 18
fund beginning January 1, 2028. 19
(2) For purposes of this section, in determining the 20
average weekly pay of an employee, the total wages of an 21
employee shall not exceed the contribution and benefit base 22
established by the Commissioner of Social Security 23
Administration under 42 U.S.C. Section 430. 24
(3) Notwithstanding the provisions of section 285.405 25
to the contrary, if there is not sufficient resources in the 26
fund, the department may, at its discretion, reduce the 27
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benefit amount each employee is eligible to receive. If the 28
benefit amount is reduced, each employee shall receive the 29
same percent of his or her average weekly wage. 30
(4) No employee shall receive benefits from the fund 31
until January 1, 2030. 32
3. The provisions of sections 23.250 to 23.598 shall 33
not apply to sections 285.400 to 285.440. 34
285.440. Any rule or portion of a rule, as that term 1
is defined in section 536.010, that is created under the 2
authority delegated in sections 285.400 to 285.435 shall 3
become effective only if it complies with and is subject to 4
all of the provisions of chapter 536 and, if applicable, 5
section 536.028. This section and chapter 536 are 6
nonseverable and if any of the powers vested with the 7
general assembly pursuant to chapter 536 to review, to delay 8
the effective date, or to disapprove and annul a rule are 9
subsequently held unconstitutional, then the grant of 10
rulemaking authority and any rule proposed or adopted after 11
November 5, 2026, shall be invalid and void. 12
Section B. This act is hereby submitted to the 1
qualified voters of this state for approval or rejection at 2
an election which is hereby ordered and which shall be held 3
and conducted on Tuesday next following the first Monday in 4
November, 2026, pursuant to the laws and constitutional 5
provisions of this state for the submission of referendum 6
measures by the general assembly, and this act shall become 7
effective when approved by a majority of the votes cast 8
thereon at such election and not otherwise. 9
✓