MO SB 1461
died on adjournmentSB 1461 - For all tax years beginning on or after January 1, 2027, this act authorizes a tax credit in the amount of fifty percent of an eligible taxpayer's qualified railroad expenditures and qualified new rail infrastructure expenditures. "Qualified railroad expenditures" are defined as gross expenditures for maintenance, reconstruction, or replacement of railroad infrastructure, as described in the act. "Qualified new rail infrastructure expenditures" are defined as gross expenditures for new rail infrastructure, as described in the act. A tax credit for qualified railroad expenditures shall not exceed $5,000 multiplied by the number of miles of railroad track owned or leased in the state by a railroad, and the total amount of tax credits for qualified railroad expenditures authorized in a calendar year shall not exceed $4.5 million. A tax credit for qualified new rail infrastructure expenditures shall not exceed $1 million for each new rail-served customer project, and the total amount of tax credits for qualified new rail infrastructure expenditures authorized in a calendar year shall not exceed $5 million. An eligible taxpayer shall submit a certificate of eligibility to the Department of Economic Development after the completion of the qualified railroad expenditures or qualified new rail infrastructure expenditures. Tax credits authorized by the act shall not be refundable, but may be carried forward for five subsequent tax years. Tax credits may be transferred as described in the act. This act shall sunset on December 31, 2032, unless reauthorized by the General Assembly. (Section 135.1210) This provision is identical to SCS/SB 462 (2025), HB 2716 (2026), and HB 2941 (2026), and to a provision in SB 913 (2026), SCS/SB 864 (2026), and HCS/HB 2713 (2026), and is substantially similar to HCS/HB 669 (2025), SS/SCS/SB 876 (2024), HB 1824 (2024), SB 385 (2023), and HCS/HB 657 (2023), and to a provision in HCS/SS/SCS/SB 466 (2025), HCS/HB 1935 (2024), and HCS/HB 939 (2023). JOSH NORBERG
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 1461 pass?
No. MO SB 1461 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 (2026-02-05): Second Read and Referred S Economic and Workforce Development Committee
What is MO SB 1461 about?
MO SB 1461 is a bill in the 2026 Regular Session titled “SB 1461 - For all tax years beginning on or after January 1, 2027, this act authorizes a tax credit in the amount of fifty percent of an eligible taxpayer's qualified railroad expenditures and qualified new rail infrastructure expenditures. "Qualified railroad expenditures" are defined as gross expenditures for maintenance, reconstruction, or replacement of railroad infrastructure, as described in the act. "Qualified new rail infrastructure expenditures" are defined as gross expenditures for new rail infrastructure, as described in the act. A tax credit for qualified railroad expenditures shall not exceed $5,000 multiplied by the number of miles of railroad track owned or leased in the state by a railroad, and the total amount of tax credits for qualified railroad expenditures authorized in a calendar year shall not exceed $4.5 million. A tax credit for qualified new rail infrastructure expenditures shall not exceed $1 million for each new rail-served customer project, and the total amount of tax credits for qualified new rail infrastructure expenditures authorized in a calendar year shall not exceed $5 million. An eligible taxpayer shall submit a certificate of eligibility to the Department of Economic Development after the completion of the qualified railroad expenditures or qualified new rail infrastructure expenditures. Tax credits authorized by the act shall not be refundable, but may be carried forward for five subsequent tax years. Tax credits may be transferred as described in the act. This act shall sunset on December 31, 2032, unless reauthorized by the General Assembly. (Section 135.1210) This provision is identical to SCS/SB 462 (2025), HB 2716 (2026), and HB 2941 (2026), and to a provision in SB 913 (2026), SCS/SB 864 (2026), and HCS/HB 2713 (2026), and is substantially similar to HCS/HB 669 (2025), SS/SCS/SB 876 (2024), HB 1824 (2024), SB 385 (2023), and HCS/HB 657 (2023), and to a provision in HCS/SS/SCS/SB 466 (2025), HCS/HB 1935 (2024), and HCS/HB 939 (2023). JOSH NORBERG”.
Who sponsors MO SB 1461?
Gregory (21), Kurtis is the primary sponsor of MO SB 1461.
Description
SB 1461 - For all tax years beginning on or after January 1, 2027, this act authorizes a tax credit in the amount of fifty percent of an eligible taxpayer's qualified railroad expenditures and qualified new rail infrastructure expenditures. "Qualified railroad expenditures" are defined as gross expenditures for maintenance, reconstruction, or replacement of railroad infrastructure, as described in the act. "Qualified new rail infrastructure expenditures" are defined as gross expenditures for new rail infrastructure, as described in the act. A tax credit for qualified railroad expenditures shall not exceed $5,000 multiplied by the number of miles of railroad track owned or leased in the state by a railroad, and the total amount of tax credits for qualified railroad expenditures authorized in a calendar year shall not exceed $4.5 million. A tax credit for qualified new rail infrastructure expenditures shall not exceed $1 million for each new rail-served customer project, and the total amount of tax credits for qualified new rail infrastructure expenditures authorized in a calendar year shall not exceed $5 million. An eligible taxpayer shall submit a certificate of eligibility to the Department of Economic Development after the completion of the qualified railroad expenditures or qualified new rail infrastructure expenditures. Tax credits authorized by the act shall not be refundable, but may be carried forward for five subsequent tax years. Tax credits may be transferred as described in the act. This act shall sunset on December 31, 2032, unless reauthorized by the General Assembly. (Section 135.1210) This provision is identical to SCS/SB 462 (2025), HB 2716 (2026), and HB 2941 (2026), and to a provision in SB 913 (2026), SCS/SB 864 (2026), and HCS/HB 2713 (2026), and is substantially similar to HCS/HB 669 (2025), SS/SCS/SB 876 (2024), HB 1824 (2024), SB 385 (2023), and HCS/HB 657 (2023), and to a provision in HCS/SS/SCS/SB 466 (2025), HCS/HB 1935 (2024), and HCS/HB 939 (2023). JOSH NORBERG
- Introduced
- —
- Latest action
- 2026-02-05 — Second Read and Referred S Economic and Workforce Development Committee
- Bill type
- bill
- Last updated
- —
Sponsors
- Gregory (21), Kurtisprimary
Committees
Not provided by source.
Action timeline
Newest first
2026-02-05
Second Read and Referred S Economic and Workforce Development Committee
reading-2,referral-committee
2026-01-07
S First Read
reading-1
2025-12-22
Prefiled
Versions
- 6292S.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
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 1461. 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.