SB1296 • 2026

Modifies provisions relating to income tax refunds

Taxes

Passed Legislature

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

Sponsor: Lewis, Patty; 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.

Modifies provisions relating to income tax refunds

The following summaries of this bill are available: Print All Summaries Introduced Print SB 1296 - Current law authorizes state agencies to set off all or a portion of a taxpayer's income tax refund to repay debts owed to such state agency.

What This Bill Does

The following summaries of this bill are available: Print All Summaries Introduced Print SB 1296 - Current law authorizes state agencies to set off all or a portion of a taxpayer's income tax refund to repay debts owed to such state agency.
This act modifies the definition of "state agency" to include any municipality with a population over 250,000 for debts arising on or after January 1, 2027.
This act is identical to SB 468 (2025) and HB 1884 (2024).
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 S241
Second Read and Referred S Economic and Workforce Development Committee
2026-01-07 S79
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 1296 - Current law authorizes state agencies to set off all or a portion of a taxpayer's income tax refund to repay debts owed to such state agency. This act modifies the definition of "state agency" to include any municipality with a population over 250,000 for debts arising on or after January 1, 2027.

This act is identical to SB 468 (2025) and HB 1884 (2024).
JOSH NORBERG

Current Bill Text

Read the full stored bill text

SECOND REGULAR SESSION
SENATE BILL NO. 1296
103RD GENERAL ASSEMBLY
INTRODUCED BY SENATOR LEWIS.
4581S.01I KRISTINA MARTIN, Secretary
AN ACT
To repeal section 143.782, RSMo, and to enact in lieu thereof one new section relating to income
tax refunds.
Be it enacted by the General Assembly of the State of Missouri, as follows:
Section A. Section 143.782, RSMo, is repealed and one new 1
section enacted in lieu thereof, to be known as section 143.782, 2
to read as follows:3
143.782. As used in sections 143.782 to 143.788, 1
unless the context clearly requires otherwise, the following 2
terms shall mean and include: 3
(1) "Court", the supreme court, court of appeals, or 4
any circuit court of the state; 5
(2) "Debt", any sum due and legally owed to any state 6
agency which has accrued through contract, subrogation, 7
tort, or operation of law regardless of whether there is an 8
outstanding judgment for that sum, court costs as defined in 9
section 488.010, fines and fees owed, or any support 10
obligation which is being enforced by the family support 11
division on behalf of a person who is receiving support 12
enforcement services pursuant to section 454.425, or any 13
claim for unpaid health care services which is being 14
enforced by the department of health and senior services on 15
behalf of a hospital or health care provider under section 16
143.790; 17
SB 1296 2
(3) "Debtor", any individual, sole proprietorship, 18
partnership, corporation or other legal entity owing a debt; 19
(4) "Department", the department of revenue of the 20
state of Missouri; 21
(5) "Refund", the Missouri income tax refund which the 22
department determines to be due any taxpayer pursuant to the 23
provisions of this chapter. The amount of a refund shall 24
not include any senior citizens property tax credit provided 25
by sections 135.010 to 135.035 unless such refund is being 26
offset for a delinquency or debt relating to individual 27
income tax or a property tax credit; and 28
(6) "State agency", any department, division, board, 29
commission, office, or other agency of the state of 30
Missouri, including public community college districts and 31
housing authorities as defined in section 99.020. The term 32
"state agency" shall also include municipalities with 33
populations over two hundred fifty thousand, for eligible 34
debts arising on or after January 1, 2027. 35
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