SB1191 • 2026

Exempts certain families from income tax

Children Taxes

Passed Legislature

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

Sponsor: Carter, Jill; House handler: N/A
Last action: 2026-01-27
Official status: Second Read and Referred S Economic and Workforce Development Committee
Effective date: 2026-08-28

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

Exempts certain families from income tax

The following summaries of this bill are available: Print All Summaries Introduced Print SB 1191 - For all tax years beginning on or after January 1, 2027, this act exempts from state income taxes all taxpayers with three or more children for which the taxpayer is entitled to a dependency exemption for federal income tax purposes.

What This Bill Does

The following summaries of this bill are available: Print All Summaries Introduced Print SB 1191 - For all tax years beginning on or after January 1, 2027, this act exempts from state income taxes all taxpayers with three or more children for which the taxpayer is entitled to a dependency exemption for federal income tax purposes.
JOSH NORBERG

Limits and Unknowns

This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Bill History

2026-01-27 S238
Second Read and Referred S Economic and Workforce Development Committee
2026-01-07 S69
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

Introduced

Print

SB 1191 - For all tax years beginning on or after January 1, 2027, this act exempts from state income taxes all taxpayers with three or more children for which the taxpayer is entitled to a dependency exemption for federal income tax purposes.
JOSH NORBERG

Current Bill Text

Read the full stored bill text

SECOND REGULAR SESSION
SENATE BILL NO. 1191
103RD GENERAL ASSEMBLY
INTRODUCED BY SENATOR CARTER.
4456S.01I KRISTINA MARTIN, Secretary
AN ACT
To amend chapter 143, RSMo, by adding thereto one new section relating to an income tax
exemption for certain families.
Be it enacted by the General Assembly of the State of Missouri, as follows:
Section A. Chapter 143, RSMo, is amended by adding thereto 1
one new section, to be known as section 143.2225, to read as 2
follows:3
143.2225. 1. This section shall be known and may be 1
cited as the "Next Generation Family Act". 2
2. For all tax years beginning on or after January 1, 3
2027, a taxpayer with three or more children for which the 4
taxpayer is entitled to a dependency exemption for federal 5
income tax purposes, regardless of whether the exemption 6
amount as defined in 26 U.S.C. Section 151 is zero, shall be 7
exempt from the tax levied and imposed pursuant to this 8
chapter. 9
3. The department of revenue shall promulgate rules to 10
implement the provisions of this section. Any rule or 11
portion of a rule, as that term is defined in section 12
536.010, that is created under the authority delegated in 13
this section shall become effective only if it complies with 14
and is subject to all of the provisions of chapter 536 and, 15
if applicable, section 536.028. This section and chapter 16
536 are nonseverable and if any of the powers vested with 17
SB 1191 2
the general assembly pursuant to chapter 536 to review, to 18
delay the effective date, or to disapprove and annul a rule 19
are subsequently held unconstitutional, then the grant of 20
rulemaking authority and any rule proposed or adopted after 21
August 28, 2026, shall be invalid and void. 22
✓