Creates the "Missouri Earned Family and Medical Leave Act"

This bill's title ("Missouri Earned Family and Medical Leave Act") is incorrect based on the provided text. The actual content describes **income tax modifications**, not family leave. It amends Missouri tax law to adjust taxpayers' federal adjusted gross income by: 1) Adding back certain federal tax refunds (e.g., pandemic-related refunds), interest on specific bonds, and disallowed business interest deductions, 2) Subtracting certain items like U.S. government interest income and state tax refunds. These changes directly affect Missouri taxpayers calculating their state income tax liability, particularly those with federal tax adjustments or specific deductions. The bill does not create leave benefits or relate to family medical leave policies.