Bill would let public school parents take four paid hours yearly

Parents could take up to four hours of paid leave each year to work with their student at school. The program covers parents, guardians, or other people responsible for students in kindergarten through grade twelve at public schools. A covered employee works at least 40 hours a week for an employer with at least five employees. Each parent's participation would be optional.

Eligible taxpayers could claim a credit equal to half of wages paid for program hours. Eligible taxpayers include specified individuals and businesses doing business in Missouri, as well as certain insurance companies and financial institutions. The wages must be paid for an employee taking part in the school program. The credit would apply against state tax owed, would not be refundable, and could not exceed $50,000 per taxpayer each tax year. All credits would be capped at $10 million per tax year and granted in the order claimed. Unused credits could carry forward for four later tax years, and credits could not be transferred or sold. If two parents of the same student participate, each could use up to four hours, but the wage calculation would use the lower-paid parent's hourly wage. The credit would apply to tax years beginning on or after January 1, 2026. The program would end six years after the section takes effect unless lawmakers renew it; credits issued before it ends could still be used afterward.