Missouri bills · 2026 Regular Session
Missouri SB 1032
Creates an income tax deduction for certain dependents
- Introduced
- In committee
- Passed Senate
- Passed House
- To Governor
- Became law
Sponsors
- Mike Moon (Republican)
Summary
Official abstract published by the Missouri legislature· abstract
SS/SB 1032 - Current law authorizes a taxpayer to claim a $1,200 exemption for each dependent for whom such taxpayer is entitled to a dependency exemption for federal tax purposes, provided such federal exemption is not equal to $0. This act authorizes a taxpayer to claim a $2,400 exemption during the tax year in which a taxpayer gives birth to or adopts a child for which the taxpayer is entitled to a dependency exemption for federal tax purposes, regardless of whether the federal exemption is equal to $0.
This act is substantially similar to SB 371 (2025), SB 1225 (2024), HB 457 (2023) and SB 12 (2022 First Extraordinary Session), and to a provision in SS/SCS/SB 133 (2023), as amended.
JOSH NORBERG
Text versions
- 2/24/2026 - SA 1 to SA 2 to SS S offered & adopted (Coleman)--(5404S02.08S) 2/24/2026 - Adopted
- 2/24/2026 - SA 2 to SS S offered (McCreery)--(5404S02.07S) 2/24/2026 - Adopted
- 2/24/2026 - SA 1 to SS S offered & adopted (Coleman)--(5404S02.06S) 2/24/2026 - Adopted
- 2/24/2026 - SS S offered (Moon)--(5404S.02F) 2/24/2026 - Adopted, as amended
- 5404S.01I - Introduced
- 5404S.02P - Perfected
Roll-call votes
No recorded votes on this bill.
Actions
- Dec 1, 2025 · Senate
Prefiled - Jan 7, 2026 · Senate
S First Read - Jan 15, 2026 · Senate
Second Read and Referred S Economic and Workforce Development Committee - Jan 21, 2026 · Senate
Hearing Conducted S Economic and Workforce Development Committee - Jan 28, 2026 · Senate
Voted Do Pass S Economic and Workforce Development Committee - Feb 12, 2026 · Senate
Reported from S Economic and Workforce Development Committee - Feb 24, 2026 · Senate
SS S offered (Moon)--(5404S.02F) - Feb 24, 2026 · Senate
SA 1 to SS S offered & adopted (Coleman)--(5404S02.06S) - Feb 24, 2026 · Senate
SA 2 to SS S offered (McCreery)--(5404S02.07S) - Feb 24, 2026 · Senate
SA 1 to SA 2 to SS S offered & adopted (Coleman)--(5404S02.08S) - Feb 24, 2026 · Senate
SA 2 to SS, as amended, S adopted - Feb 24, 2026 · Senate
SS, as amended, S adopted - Feb 24, 2026 · Senate
Perfected - Feb 24, 2026 · Senate
Reported Truly Perfected S Rules, Joint Rules, Resolutions and Ethics Committee - Feb 24, 2026 · Senate
Referred S Fiscal Oversight Committee - Feb 26, 2026 · Senate
Voted Do Pass S Fiscal Oversight Committee - Feb 26, 2026 · Senate
Reported from S Fiscal Oversight Committee - Feb 26, 2026 · Senate
S Third Read and Passed - Feb 26, 2026 · House
H First Read - Feb 27, 2026 · House
H Second Read - Mar 12, 2026 · House
Referred H Ways and Means - Mar 30, 2026 · House
Hearing Conducted H Ways and Means - May 5, 2026 · House
Voted Do Not Pass H Ways and Means