MO SB 1231
died on adjournmentSB 1231 - Federal law requires taxpayers to amortize the deduction for research and experimental expenses over a period of years. This act allows a taxpayer to deduct the full amount of such expenses for the taxpayer's state income taxes during the tax year in which they were incurred. This act is identical to SB 349 (2025), HB 136 (2025), SB 1365 (2024), and HB 2457 (2024), and to a provision in HCS/HB 1427 (2024). JOSH NORBERG
Missouri · 2026 Regular Session · upper
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Quick answers
Did MO SB 1231 pass?
No. MO SB 1231 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 (2026-01-27): Second Read and Referred S Economic and Workforce Development Committee
What is MO SB 1231 about?
MO SB 1231 is a bill in the 2026 Regular Session titled “SB 1231 - Federal law requires taxpayers to amortize the deduction for research and experimental expenses over a period of years. This act allows a taxpayer to deduct the full amount of such expenses for the taxpayer's state income taxes during the tax year in which they were incurred. This act is identical to SB 349 (2025), HB 136 (2025), SB 1365 (2024), and HB 2457 (2024), and to a provision in HCS/HB 1427 (2024). JOSH NORBERG”.
Who sponsors MO SB 1231?
Fitzwater, Travis is the primary sponsor of MO SB 1231.
Description
SB 1231 - Federal law requires taxpayers to amortize the deduction for research and experimental expenses over a period of years. This act allows a taxpayer to deduct the full amount of such expenses for the taxpayer's state income taxes during the tax year in which they were incurred. This act is identical to SB 349 (2025), HB 136 (2025), SB 1365 (2024), and HB 2457 (2024), and to a provision in HCS/HB 1427 (2024). JOSH NORBERG
- Introduced
- —
- Latest action
- 2026-01-27 — Second Read and Referred S Economic and Workforce Development Committee
- Bill type
- bill
- Last updated
- —
Sponsors
- Fitzwater, Travisprimary
Committees
Not provided by source.
Action timeline
Newest first
2026-01-27
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
- 4495S.01I - IntroducedCompare
Documents
Votes
Not provided by source.
Related bills
No related bills recorded for this bill.
Official source
Attribution
Data from openstates_bulk_csv, retrieved 2026-07-24T05:25:15.077812Z
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