SB 1138 - This act establishes the "Retaining MO Workers Act". For all tax years beginning on or after January 1, 2027, this act provides that the first $100,000 of income shall be subtracted from a taxpayer's federal adjusted gross income if the taxpayer is employed as any of the following: 1) a first responder, 2) a nurse, 3) a teacher, 4) a veteran of any branch of the Armed Forces of the United States, 5) any state or federal employee, excluding elected officials, 6) a laborer, 7) a commercial truck driver, 8) a nursing home employee, 9) a child care provider, or 10) a lineworker, as such terms are defined in the act. This act is substantially similar to SCS/SB 650 (2025). JOSH NORBERG

{"id": "ocd-bill/ac3693e2-96a0-4b01-b691-87d63f67b85b", "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 1138", "title": "SB 1138 - This act establishes the \"Retaining MO Workers Act\".\r\n\r\n\tFor all tax years beginning on or after January 1, 2027, this act provides that the first $100,000 of income shall be subtracted from a taxpayer's federal adjusted gross income if the taxpayer is employed as any of the following: 1) a first responder, 2) a nurse, 3) a teacher, 4) a veteran of any branch of the Armed Forces of the United States, 5) any state or federal employee, excluding elected officials, 6) a laborer, 7) a commercial truck driver, 8) a nursing home employee, 9) a child care provider, or 10) a lineworker, as such terms are defined in the act.\r\n\r\n\tThis act is substantially similar to SCS/SB 650 (2025).\r\nJOSH NORBERG", "classification": ["bill"], "subject": [], "extras": {"MO_BILL_LR": "4862S.01I"}, "created_at": "2025-12-02T22:17:21.661152+00:00", "updated_at": "2026-07-01T08:12:01.199186+00:00", "openstates_url": "https://openstates.org/mo/bills/2026/SB1138/", "first_action_date": "2025-12-01T06:00:00+00:00", "latest_action_date": "2026-01-15T06:00:00+00:00", "latest_action_description": "Second Read and Referred S Economic and Workforce Development Committee", "latest_passage_date": ""}