Creates the "Missouri Earned Family and Medical Leave Act"

HB 3226, titled "Missouri Earned Family and Medical Leave Act," actually modifies Missouri's income tax code rather than creating leave benefits. It adjusts federal adjusted gross income for state tax purposes by adding certain federal tax refunds (like those from pandemic relief) and interest, while subtracting specific items like interest on federal bonds. This directly affects all Missouri taxpayers by changing how federal tax items are treated in their state tax calculations. The bill contains technical tax provisions with no connection to family or medical leave policies.