SS SB 1032: SS/SB 1032 - Current law authorizes a taxpayer to claim a $1,200 exemption for each dependent for whom such taxpayer is entitled to a dependency exemption for federal tax purposes, provided such federal exemption is not equal to $0. This act authorizes a taxpayer to claim a $2,400 exemption during the tax year in which a taxpayer gives birth to or adopts a child for which the taxpayer is entitled to a dependency exemption for federal tax purposes, regardless of whether the federal exemption is equal to $0. This act is substantially similar to SB 371 (2025), SB 1225 (2024), HB 457 (2023) and SB 12 (2022 First Extraordinary Session), and to a provision in SS/SCS/SB 133 (2023), as amended. JOSH NORBERG - Missouri

2/24/2026 - SA 2 to SS S offered (McCreery)--(5404S02.07S) 2/24/2026 - Adopted → 2/24/2026 - SA 1 to SA 2 to SS S offered & adopted (Coleman)--(5404S02.08S) 2/24/2026 - Adopted · 2 edits

MINOR

The amendment renumbered the Senate amendment from 07S to 08S to reflect a new version of the bill. It changed the target page from page 2 to page 1 and modified the amendment language to add 'or adopting' to the taxpayer eligibility criteria, expanding who can claim the deduction beyond just giving birth.

Scope change

The amendment now applies to taxpayers who adopt children in addition to those who give birth, broadening eligibility for the tax deduction.

ELIGIBILITY

Added 'or adopting' to the list of taxpayers eligible to claim the child-related deduction, expanding eligibility to adoptive parents.

TECHNICAL

Updated amendment reference numbers from 5404S02.07S to 5404S02.08S and changed the target page from page 2 to page 1.

2/24/2026 - SA 1 to SS S offered & adopted (Coleman)--(5404S02.06S) 2/24/2026 - Adopted → 2/24/2026 - SA 2 to SS S offered (McCreery)--(5404S02.07S) 2/24/2026 - Adopted · 1 edit

MINOR

The amendment modifies the legislative reference from line 30 to line 43 of Section 143.161 and replaces the previous language about inserting 'or adopts' after 'birth' with new text clarifying who can claim a child-related tax deduction. The change expands eligibility to include taxpayers entitled to a federal dependency exemption for the child, regardless of whether the exemption amount is zero.

Scope change

The bill's scope now includes taxpayers who are entitled to a federal dependency exemption for the child, even if the exemption amount is zero, broadening who can claim the deduction.

ELIGIBILITY

Replaced insertion of 'or adopts' after 'birth' with new language allowing the deduction to be claimed by the taxpayer giving birth, the taxpayer's spouse if filing jointly, or any taxpayer entitled to a federal dependency exemption for the child regardless of exemption amount.

2/24/2026 - SS S offered (Moon)--(5404S.02F) 2/24/2026 - Adopted, as amended → 2/24/2026 - SA 1 to SS S offered & adopted (Coleman)--(5404S02.06S) 2/24/2026 - Adopted · 1 edit

MINOR

The bill was amended to expand eligibility for a child birth tax deduction to include adopted children, not just children born to the taxpayer. This change ensures that taxpayers who adopt children receive the same tax benefits as those who give birth, aligning state tax policy with federal dependency exemption rules.

Scope change

The bill's scope was expanded from only applying to children born to the taxpayer to also include children adopted by the taxpayer.

ELIGIBILITY

Added 'or adopts' to three locations in the bill to include adopted children in the child birth tax deduction provision, ensuring adopted children qualify for the same tax benefits as biological children.

5404S.02P - Perfected → 2/24/2026 - SS S offered (Moon)--(5404S.02F) 2/24/2026 - Adopted, as amended · 3 edits

MINOR

The bill was amended to remove references to adoption in the new child tax credit provision, limiting the $2,400 tax credit to children born to the taxpayer rather than adopted children. The amendment also streamlined the language regarding when the deduction can be claimed, removing redundant phrasing about adoption eligibility. This change narrows the scope of who qualifies for the enhanced child tax credit under this bill.

Scope change

The bill's scope was narrowed from covering both birth and adoption of children to only covering children born to the taxpayer.

ELIGIBILITY

Removed language allowing the $2,400 tax credit for children adopted during the tax year.

REQUIREMENT

Simplified the conditions for claiming the deduction by removing redundant adoption-related language.

TECHNICAL

Adjusted formatting and line numbering to reflect the Senate substitute version.

5404S.01I - Introduced → 5404S.02P - Perfected · 4 edits

MODERATE

This bill modifies child-related tax deductions by expanding eligibility to include adopted children alongside biological children, clarifying when deductions can be claimed, and adding provisions for spouses and other eligible taxpayers to claim the deduction. The changes ensure that families who adopt children receive the same tax benefits as those who give birth to children, promoting equity in tax treatment for different family formation methods.

Scope change

The bill's scope expanded from only covering children born to taxpayers to also include children adopted by taxpayers, while maintaining the same deduction amounts and tax year requirements.

ELIGIBILITY

Expanded eligibility to include adopted children in addition to children born to taxpayers for the child-related tax deduction.

Added provisions allowing a taxpayer's spouse or other eligible taxpayers to claim the deduction if they are entitled to a dependency exemption for the child.

REQUIREMENT

Clarified that deductions must be claimed in the tax year when the child is either born or adopted, maintaining the one-year limitation.

TECHNICAL

Updated bill version from introduced (5404S.01I) to perfected (5404S.02P) status, indicating legislative progress.

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