SB 1032: Creates an income tax deduction for certain dependents

Official summary

Abstract published by the legislature (via Open States). Text as published by the legislature; reproduced verbatim.

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

Sponsors

Sponsors by party (alphabetical): Republican 1

“Support” is shown only as formal sponsorship recorded by the legislature. Roll-call votes are available on the official bill page.

Recent official actions

1. May 5, 2026Voted Do Not Pass H Ways and Means
2. March 30, 2026Hearing Conducted H Ways and Means
3. March 12, 2026Referred H Ways and Means
4. February 27, 2026H Second Read
5. February 26, 2026Voted Do Pass S Fiscal Oversight Committee
6. February 26, 2026Reported from S Fiscal Oversight Committee
7. February 26, 2026S Third Read and Passed
8. February 26, 2026H First Read
9. February 24, 2026SS S offered (Moon)--(5404S.02F)
10. February 24, 2026SA 1 to SS S offered & adopted (Coleman)--(5404S02.06S)
11. February 24, 2026SA 2 to SS S offered (McCreery)--(5404S02.07S)
12. February 24, 2026SA 1 to SA 2 to SS S offered & adopted (Coleman)--(5404S02.08S)

Showing 12 most recent of 23 actions. Full history