Establishes a program for providing paid leave for parents working in a child's school and authorizes a tax credit for fifty percent of the hourly wage paid to a participant in the program

HB 3260 creates Missouri's "Four For More Program," allowing parents of K-12 students to take up to four hours of paid leave annually to work at their child's public school. Employers in Missouri (with 5+ employees) who pay these parents during their school work hours can claim a tax credit covering 50% of the wages paid, up to $50,000 per business yearly. The tax credit is capped at $10 million total statewide each year and expires after six years unless renewed. The program requires schools to document parent participation and applies only to businesses subject to Missouri state income tax.