Missouri · 2026 Regular Session · Bill
SB 1377: Modifies provisions relating to erroneous tax deficiencies
In committee Official data
- Introduced
- In committee
- Passed one chamber
- Passed both chambers
- Enacted
Last official action: ·Record last updated:
Plain-language summary
SB 1377 is a bill introduced in the Missouri Senate on December 1, 2025. According to its official title, it concerns: Modifies provisions relating to erroneous tax deficiencies. Primary sponsor: Curtis Trent (Republican). Most recent recorded action (January 27, 2026): Second Read and Referred 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 1377 - This act provides that a taxpayer that has paid a deficiency and any interest, additions to tax, or penalties attributable to such deficiency that is subsequently found to be erroneous, regardless of whether such taxpayer has timely filed a protest with the Director of Revenue, shall be entitled to a refund in the amount of the deficiency and any interest, additions to tax, or penalties attributable to such deficiency that were paid by the taxpayer. Such refund shall be paid as provided in current law. This act is identical to a provision in CCS/HCS/SB 994 (2026). JOSH NORBERG
Sponsors
Sponsors by party (alphabetical): Republican 1
| Name | Role | Party | Chamber | District |
|---|---|---|---|---|
| Curtis Trent | Primary sponsor | Republican | Senate | 20 |
“Support” is shown only as formal sponsorship recorded by the legislature. Roll-call votes are available on the official bill page.
Recent official actions
- Second Read and Referred S Economic and Workforce Development Committee
- S First Read
- Prefiled