Missouri · 2026
SB 1032
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
Bill record: Open States bulk CSV (bills/votes) CC0-1.0
Summary AI-generated
Missouri SB 1032 proposes allowing taxpayers to claim a $2,400 exemption in the tax year they give birth to or adopt a child eligible for a federal dependency exemption, regardless of whether the federal exemption amount is zero. This differs from current law, which limits the exemption to $1,200 and requires the federal exemption to be greater than zero. The bill is noted as being substantially similar to several prior legislative measures.
Software-generated, grounded only in the bill's own fields (it does not invent outcomes, amounts, or dates). Provenance: Open States bulk CSV (bills/votes) CC0-1.0 GovTally LLM enrichment (local oMLX)
Issue tags AI-classified
Classified by a local model from the bill's text; confidence shown. GovTally LLM enrichment (local oMLX)
Roll-call votes on this bill
| Question | Chamber | Result | Yea | Nay | Other | Date | Source |
|---|---|---|---|---|---|---|---|
| Senate: Third Reading | upper | pass | 31 | 0 | 2 | Feb 26, 2026 | LegiScan API LegiScan-ToS |