Missouri 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

Status: Voted Do Not Pass H Ways and Means (as of 2026-05-05)

State: Missouri · Session: 2026 · Bill: SB 1032

Sponsors: Moon, Mike

View Missouri SB 1032 on LegisTrack → — full text, sponsors, votes, campaign finance, and cross-state matches.