Creates an income tax deduction for certain dependents

Taxes

Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor: Moon, Mike; House handler: N/A
Last action: 2026-03-30
Official status: Hearing Conducted H Ways and Means
Effective date: 2026-08-28

Plain English Breakdown

The plain English breakdown is still being put together. The official documents below are already here.

Amendments

These notes stay tied to the official amendment files and metadata from the legislature.

SA 1 SA 2 SS

2/24/2026 - SA 1 to SA 2 to SS S offered & adopted (Coleman) • Coleman

Adopted

Plain English: Adopted 2/24/2026 - SA 1 to SA 2 to SS S offered & adopted (Coleman) by Coleman

This amendment summary is using official source text because generated interpretation was skipped for this run.
The official amendment text was available, but an easy plain-English summary could not be produced automatically during the last sync.

SA 1 SS

2/24/2026 - SA 1 to SS S offered & adopted (Coleman) • Coleman

Adopted

Plain English: Adopted 2/24/2026 - SA 1 to SS S offered & adopted (Coleman) by Coleman

This amendment summary is using official source text because generated interpretation was skipped for this run.
The official amendment text was available, but an easy plain-English summary could not be produced automatically during the last sync.

SA 2 SS

2/24/2026 - SA 2 to SS S offered (McCreery) • McCreery

Adopted

Plain English: Adopted 2/24/2026 - SA 2 to SS S offered (McCreery) by McCreery

This amendment summary is using official source text because generated interpretation was skipped for this run.
The official amendment text was available, but an easy plain-English summary could not be produced automatically during the last sync.

2/24/2026 - SS S offered (Moon) • Moon

Adopted, as amended

Plain English: Adopted, as amended 2/24/2026 - SS S offered (Moon) by Moon

This amendment summary is using official source text because generated interpretation was skipped for this run.
The official amendment text was available, but an easy plain-English summary could not be produced automatically during the last sync.

Bill History

2026-03-30 Missouri House of Representatives and Missouri Senate
Hearing Conducted H Ways and Means
2026-03-12 H1272
Referred H Ways and Means
2026-02-27 H1025
H Second Read
2026-02-26 H1012
H First Read
2026-02-26 S492
S Third Read and Passed
2026-02-26 S487
Reported from S Fiscal Oversight Committee
2026-02-26 Missouri House of Representatives and Missouri Senate
Voted Do Pass S Fiscal Oversight Committee
2026-02-24 S448
Referred S Fiscal Oversight Committee
2026-02-24 S448
Reported Truly Perfected S Rules, Joint Rules, Resolutions and Ethics Committee
2026-02-24 S439
Perfected
2026-02-24 S439
SS, as amended, S adopted
2026-02-24 S439
SA 2 to SS, as amended, S adopted
2026-02-24 S439
SA 1 to SA 2 to SS S offered & adopted (Coleman)--(5404S02.08S)
2026-02-24 S438-439
SA 2 to SS S offered (McCreery)--(5404S02.07S)
2026-02-24 S438
SA 1 to SS S offered & adopted (Coleman)--(5404S02.06S)
2026-02-24 S438
SS S offered (Moon)--(5404S.02F)
2026-02-12 S379
Reported from S Economic and Workforce Development Committee
2026-01-28 Missouri House of Representatives and Missouri Senate
Voted Do Pass S Economic and Workforce Development Committee
2026-01-21 Missouri House of Representatives and Missouri Senate
Hearing Conducted S Economic and Workforce Development Committee
2026-01-15 S185
Second Read and Referred S Economic and Workforce Development Committee
2026-01-07 S54
S First Read
2025-12-01 Missouri House of Representatives and Missouri Senate
Prefiled

Official Summary Text

The following summaries of this bill are available:

Print All Summaries

Perfected

Print

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

Senate Substitute

Print

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 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 identical to SB 371 (2025) and SB 1225 (2024), and to a provision in SS/SCS/SB 133 (2023), as amended, and is substantially similar to HB 457 (2023) and SB 12 (2022 First Extraordinary Session).
JOSH NORBERG

Introduced

Print

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 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 identical to SB 371 (2025) and SB 1225 (2024), and to a provision in SS/SCS/SB 133 (2023), as amended, and is substantially similar to HB 457 (2023) and SB 12 (2022 First Extraordinary Session).
JOSH NORBERG