MO SB 1091
died on adjournmentAuthorizes a child tax credit
Missouri · 2026 Regular Session · upper
Subscribe in a feed reader. The feed covers recorded actions from the last 30 days; Bill Commons may record an action after it happened at the legislature.
Quick answers
Did MO SB 1091 pass?
No. MO SB 1091 died when the 2026 Regular Session adjourned without final action on it. Bills that die this way are sometimes reintroduced in a later session. Latest recorded action (2025-12-01): Prefiled
What is MO SB 1091 about?
SB 1091 - For all tax years beginning on or after January 1, 2027, this act authorizes a taxpayer to claim a tax credit for each qualified child, defined as a dependent of the taxpayer for federal tax purposes who is under 18 years of age, did not provide more than half of the costs of his or her own support, and lived with the taxpayer for more than half of the taxpayer. In order to qualify for a tax credit, a taxpayer shall have a Missouri adjusted gross income of $75,000 or less if filing single, or $150,000 if filing combined. The amount of the tax credit shall be equal to $7,200 for each qualified child under the age of seven, and $3,600 for each qualified child aged seven or older, provided that a taxpayer shall not claim more than six tax credits in a tax year. Tax credits shall not be carried forward or transferred, but are refundable. The Department of Revenue shall establish a program for making monthly advance payments of the tax credit to taxpayers, as described in the act. This act shall sunset on August 28, 2032, unless reauthorized by the General Assembly. This act is identical to HB 813 (2025). JOSH NORBERG
Who sponsors MO SB 1091?
Lewis, Patty, Patty Lewis are the primary sponsors of MO SB 1091.
Description
SB 1091 - For all tax years beginning on or after January 1, 2027, this act authorizes a taxpayer to claim a tax credit for each qualified child, defined as a dependent of the taxpayer for federal tax purposes who is under 18 years of age, did not provide more than half of the costs of his or her own support, and lived with the taxpayer for more than half of the taxpayer. In order to qualify for a tax credit, a taxpayer shall have a Missouri adjusted gross income of $75,000 or less if filing single, or $150,000 if filing combined. The amount of the tax credit shall be equal to $7,200 for each qualified child under the age of seven, and $3,600 for each qualified child aged seven or older, provided that a taxpayer shall not claim more than six tax credits in a tax year. Tax credits shall not be carried forward or transferred, but are refundable. The Department of Revenue shall establish a program for making monthly advance payments of the tax credit to taxpayers, as described in the act. This act shall sunset on August 28, 2032, unless reauthorized by the General Assembly. This act is identical to HB 813 (2025). JOSH NORBERG
- Introduced
- —
- Latest action
- 2025-12-01 — Prefiled
- Bill type
- bill
- Last updated
- —
Sponsors
- Lewis, Pattyprimary
- Patty Lewisprimary
Committees
Not provided by source.
Action timeline
Newest first
2026-01-28
Hearing Cancelled S Economic and Workforce Development Committee
2026-01-15
Second Read and Referred S Economic and Workforce Development Committee
reading-2,referral-committee
2026-01-07
S First Read
reading-1
2025-12-01
Prefiled
Versions
- 4832S.01I - IntroducedCompare
Documents
Votes
Not provided by source.
Related bills
No related bills recorded for this bill.
Official source
Attribution
Data from openstates_api_sync, retrieved 2026-08-28T23:35:32.688777Z
Inspect retained evidence for changes recorded after evidence tracking began:
Session-wide evidence can include changes to other bills:
Use this data
Every field on this page is available from the free public API — no key or licence required. Fetch this bill as JSON: GET /api/v1/bills?jurisdiction=MO&identifier=SB 1091. See the API docs or the MCP server for AI assistants.
Known limitations
- Sponsor party and chamber affiliation are not yet captured by this API.
- Committee referrals are not yet captured.
See the methodology page for data sources and limitations.