Skip to main content
Independent and nonpartisan. SaveYourState is a civic information resource. It is not a government website and is not affiliated with any government agency, party, or campaign.

Missouri · 2026 Regular Session · Bill

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

Passed one chamber 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

SS SB 1032 is a bill introduced in the Missouri Senate on December 1, 2025. According to its official title, it concerns: 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. Primary sponsor: Moon, Mike. Most recent recorded action (March 12, 2026): Referred H Ways and Means.

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.

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

NameRolePartyChamberDistrict
Moon, MikePrimary sponsorNot applicable (committee)——

“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. Referred H Ways and Means
  2. H Second Read
  3. Hearing Conducted S Fiscal Oversight Committee
  4. Voted Do Pass S Fiscal Oversight Committee
  5. Reported from S Fiscal Oversight Committee
  6. S Third Read and Passed
  7. H First Read
  8. SS S offered (Moon)--(5404S.02F)
  9. SA 1 to SS S offered & adopted (Coleman)--(5404S02.06S)
  10. SA 2 to SS S offered (McCreery)--(5404S02.07S)
  11. SA 1 to SA 2 to SS S offered & adopted (Coleman)--(5404S02.08S)
  12. SA 2 to SS, as amended, S adopted

Showing 12 most recent of 22 actions. Full history

Sources

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