Exempts certain professions from income tax

Labor Taxes

Passed Legislature

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

Sponsor: Gregory (15), David; House handler: N/A
Last action: 2026-01-15
Official status: Second Read and Referred S Economic and Workforce Development Committee
Effective date: 2026-08-28

Plain English Breakdown

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

Bill History

2026-01-15 S189
Second Read and Referred S Economic and Workforce Development Committee
2026-01-07 S64
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:

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Introduced

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SB 1138 - This act establishes the "Retaining MO Workers Act".

For all tax years beginning on or after January 1, 2027, this act provides that the first $100,000 of income shall be subtracted from a taxpayer's federal adjusted gross income if the taxpayer is employed as any of the following: 1) a first responder, 2) a nurse, 3) a teacher, 4) a veteran of any branch of the Armed Forces of the United States, 5) any state or federal employee, excluding elected officials, 6) a laborer, 7) a commercial truck driver, 8) a nursing home employee, 9) a child care provider, or 10) a lineworker, as such terms are defined in the act.

This act is substantially similar to SCS/SB 650 (2025).
JOSH NORBERG