Missouri 2026 Regular Session

Missouri Senate Bill SB1138

Introduced
1/7/26  
Introduced
12/31/69  

Caption

Exempts certain professions from income tax

Impact

The introduction of SB1138 is expected to positively affect the state's economy by providing significant financial relief to qualifying workers, thereby incentivizing individuals to enter or remain in these vital professions. By exempting a substantial portion of income from state tax, the bill seeks to enhance the retention of skilled workers, particularly in sectors that have faced challenges in maintaining staff. This could improve the quality of services provided in health care, education, public safety, and other essential sectors.

Summary

Senate Bill 1138, also known as the 'Retaining MO Workers Act,' aims to provide certain professionals, including first responders, nurses, teachers, laborers, veterans, child care providers, and lineworkers, with an income tax deduction. Specifically, the bill allows the first $100,000 of a qualifying employee's income, beginning from tax years after January 1, 2027, to be subtracted from their federal adjusted gross income. This tax relief is intended to support workers in these essential yet often underappreciated roles, recognizing their contributions to society.

Contention

While the bill has garnered support among various sectors, it has also faced some contention regarding its fiscal implications for the state treasury. Critics argue that the tax deductions may lead to a decrease in state revenue, potentially impacting funding for public services. Moreover, discussions surrounding who qualifies as a 'laborer' or other categorical definitions may present challenges in implementation. These areas of concern reflect a broader debate on how best to balance fiscal responsibility with the need to support essential workers during economic recovery.

Companion Bills

No companion bills found.

Previously Filed As

MO SB650

Exempts certain professions from income tax

MO SB651

Exempts persons aged sixty-five or older from income tax

MO SB285

Prohibits certain mental health professionals from engaging in conversion therapy for minors

MO SJR14

Exempts certain disabled veterans from property taxes

MO SB774

Enacts provisions relating exemptions from motor fuel tax

MO SB185

Authorizes a sales tax exemption for certain broadband equipment

MO SB329

Authorizes a sales tax exemption for certain vitamins

MO SB573

Modifies a sales tax exemption for the sale of certain medical devices

MO SB237

Modifies provisions relating to sales tax exemptions

MO SB245

Authorizes a sales tax exemption for certain property sold at auction

Similar Bills

No similar bills found.