Missouri 2026 Regular Session Status: In Committee

SB 1091 — Authorizes a child tax credit

Last action — Hearing Cancelled S Economic and Workforce Development Committee

  1. ✓
    Introduced
  2. 2
    In Committee
  3. 3
    Passed Senate
  4. 4
    Passed House
  5. 5
    To Executive
  6. 6
    Enacted

This bill is in committee in the Senate. Introduced December 01, 2025. It must pass committee before a floor vote.

Next likely step: a committee vote, then a floor vote in the Senate.

Odds of enactment

Low chance

Based on the sponsor, cosponsors, and committee posture, this bill has a low chance of becoming law.

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A statistical estimate from our own model of past outcomes — an insight, not a guarantee. Policymaking is volatile.

Prognosis

Stalled 14% · moderate confidence

  • In Committee

    Current position in the legislative process.

  • 1 sponsor

    1 primary, 0 co-sponsors signed on.

Based on stage, sponsorship breadth, committee status, recorded votes, and cross-state momentum — a description of the observable signals, not a prediction.

Summary

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

Bill Text

Action History

  1. Hearing Cancelled S Economic and Workforce Development Committee

  2. Second Read and Referred S Economic and Workforce Development Committee

  3. S First Read

  4. Prefiled

Sponsors

Sponsorship breakdown

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1 sponsors · 0 co-sponsors · 198 not signed on

Sponsors (1)

Co-sponsors (0)

None.

Not signed on (198)

198 members have not signed on to this bill.

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"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Subjects

taxation
Cross-referencing the record. Reading this bill against every other bill in the corpus by meaning, not keywords. Only the first open is slow. It’s instant for you after this. Matching · Ranking · Engrossing

Frequently asked questions

What does SB 1091 do?
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 SB 1091?
SB 1091 is sponsored by Patty Lewis.
What is the current status of SB 1091?
This bill is in committee in the Senate. Introduced December 01, 2025. It must pass committee before a floor vote.
Where can I track SB 1091?
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