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

{"id": "ocd-bill/3a52b06f-2db9-4892-b001-f1424dd74ee7", "session": "2026", "jurisdiction": {"id": "ocd-jurisdiction/country:us/state:mo/government", "name": "Missouri", "classification": "state"}, "from_organization": {"id": "ocd-organization/8ff25b39-cd33-4cee-a2a9-d88b80b2c6fe", "name": "Senate", "classification": "upper"}, "identifier": "SB 1032", "title": "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.\r\n\r\n\tThis 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.\r\nJOSH NORBERG", "classification": ["bill"], "subject": [], "extras": {"MO_BILL_LR": "5404S.02P"}, "created_at": "2025-12-02T22:21:43.330047+00:00", "updated_at": "2026-06-23T02:09:49.539293+00:00", "openstates_url": "https://openstates.org/mo/bills/2026/SB1032/", "first_action_date": "2025-12-01T06:00:00+00:00", "latest_action_date": "2026-05-05T05:00:00+00:00", "latest_action_description": "Voted Do Not Pass H Ways and Means", "latest_passage_date": "2026-02-26T06:00:00+00:00"}