FIRST REGULAR SESSION
SENATE BILL NO. 371
103RD GENERAL ASSEMBLY
INTRODUCED BY SENATOR MOON.
1155S.01I KRISTINA MARTIN, Secretary
AN ACT
To repeal section 143.161, RSMo, and to enact in lieu thereof one new section relating to an
income tax exemption for certain dependents.
Be it enacted by the General Assembly of the State of Missouri, as follows:
Section A. Section 143.161, RS Mo, is repealed and one new 1
section enacted in lieu thereof, to be known as section 143.161, 2
to read as follows:3
143.161. 1. For all taxable years beginning after 1
December 31, 1997, a resident may deduct one thousand two 2
hundred dollars for each dependent for whom such resident is 3
entitled to a dependency exemption deduction for federal 4
income tax purposes, provided that the exemption amount as 5
defined under 26 U.S.C. Section 151 is not zero. In the 6
case of a dependent who has attained sixty -five years of age 7
on or before the last day of the taxable year, if such 8
dependent resides in the taxpayer's home or the dependent's 9
own home or if such dependent does not receive Medicaid or 10
state funding while residing in a facility licensed pursuant 11
to chapter 198, the taxpayer may deduct an additional one 12
thousand dollars. 13
2. For all taxable years beginning on or after January 14
1, 1999, a resident who qualifies as an unmarried head of 15
household or as a surviving spouse for federal income ta x 16
purposes may deduct an additional one thousand four hundred 17
dollars. 18 SB 371 2
3. For all taxable years beginning on or after January 19
1, 2015, for each birth for which a certificate of birth 20
resulting in stillbirth has been issued under section 21
193.165, a taxpayer may claim the exemption under subsection 22
1 of this section only in the taxable year in which the 23
stillbirth occurred, if the child otherwise would have been 24
a member of the taxpayer's household. 25
4. (1) In addition to the exemptions pr ovided for 26
pursuant to subsections 1 to 3 of this section, for all tax 27
years beginning on or after January 1, 2026, a taxpayer may 28
deduct two thousand four hundred dollars for each child to 29
which a taxpayer gives birth during the tax year and for 30
which the taxpayer is entitled to a dependency exemption for 31
federal income tax purposes, regardless of whether the 32
exemption amount as defined under 26 U.S.C. Section 151 is 33
zero. 34
(2) A deduction authorized pursuant to this subsection 35
shall only be made during the tax year in which the taxpayer 36
gives birth to a child for which the taxpayer is entitled to 37
the deduction provided in subdivision (1) of this subsection 38
and shall only be made for the child to which the taxpayer 39
gives birth during the t ax year. 40
(3) A taxpayer shall not be eligible to claim a 41
deduction pursuant to this subsection and subsection 1 or 3 42
of this section for the same child. 43