Authorizes an income tax deduction for certain election worker compensation

The bill title claims to address election worker compensation, but the provided text describes a complex modification to Missouri's income tax calculation rules, not a deduction for election workers. It specifies adjustments to federal adjusted gross income, including adding back certain federal tax refunds (excluding pandemic-related credits), interest on specific obligations, and excess business deductions. The bill also details subtracted items like interest from U.S. obligations and state tax refunds. This is a procedural tax code amendment, not a policy change for election workers, and the title appears to be incorrect based on the actual bill text.