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SB1341 • 2026

Authorizes a tax credit for certain educational expenses

Authorizes a tax credit for certain educational expenses

Education Taxes
Passed Legislature

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

Sponsor
Schroer, Nick; House handler: N/A
Last action
2026-01-27
Official status
Second Read and Referred S Education 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

  1. 2026-01-27 S243

    Second Read and Referred S Education Committee

  2. 2026-01-07 S83

    S First Read

  3. 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 1341 - For all tax years beginning on or after January 1, 2027, this act authorizes a taxpayer to claim a tax credit in an amount equal to one hundred percent of qualified expenses incurred during the tax year for educating a qualified student in a nonpublic school, as such term is defined in the act, provided that no tax credit shall exceed the state adequacy target. Tax credits authorized by the act shall not be transferred, sold, or assigned, but are refundable. A tax credit shall not be issued for any qualified expenses paid for using a Missouri Empowerment Scholarship account.

To be eligible for a tax credit, a taxpayer shall have enrolled a qualified student in a nonpublic school during the tax year, and shall not have enrolled a qualified student in the taxpayer's resident school district during the tax year for which the taxpayer is claiming a tax credit.

Tax credits authorized by the act shall be claimed by the taxpayer at the time such taxpayer files a return.

This act shall sunset on August 28, 2032, unless reauthorized by the General Assembly.

This act is identical to SCS/SBs 195 & 53 (2025) and SB 867 (2024), and to a provision in HCS/HB 1935 (2024), and is substantially similar to HCS/HB 77 (2025), SB 729 (2024), HB 1911 (2024), and HB 2366 (2024).
JOSH NORBERG