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Missouri · 2026 Regular Session · Bill

SB 1091: Authorizes a child tax credit

In committee Official data

  1. Introduced
  2. In committee
  3. Passed one chamber
  4. Passed both chambers
  5. Enacted

Last official action: ·Record last updated:

Plain-language summary

SB 1091 is a bill introduced in the Missouri Senate on December 1, 2025. According to its official title, it concerns: Authorizes a child tax credit. Primary sponsor: Patty Lewis (Democratic). Most recent recorded action (January 28, 2026): Hearing Cancelled S Economic and Workforce Development Committee.

Generated automatically from the official title, sponsor list, and status record only. It does not characterize the bill’s purpose or effects. How summaries are written

Official summary

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

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

Sponsors

Sponsors by party (alphabetical): Democratic 1

NameRolePartyChamberDistrict
Patty LewisPrimary sponsorDemocraticSenate7

“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. 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

Sources

  1. Open States / Plural (data from the official legislature website)
  2. Official legislature source