Creates the "Missouri Earned Family and Medical Leave Act"

HB 2597 repeals the existing Missouri income tax code to replace it with a new set of rules governing how state taxes are calculated. The bill primarily affects individual taxpayers by modifying how certain federal tax items, such as refunds, interest, and deductions, are treated when determining Missouri adjusted gross income. Specifically, it requires adding back various federal tax benefits to a taxpayer's income while allowing for specific exceptions related to pandemic relief and state obligations. This legislation represents a significant overhaul of state tax calculations rather than addressing employment leave or other social policies.