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Read. Follow. Verify.Missouri House Bill 2449 establishes refundable parental choice tax credits for educational expenses starting in 2027
Last action · May 15, 2026: Referred: Emerging Issues(H)Sponsor: Michael Davis
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What This Bill Would Do
Beginning January 1, 2027, Missouri residents can claim a state income tax credit for 100% of eligible education expenses incurred for dependents attending private, parochial, parish, home, or family paced education schools, capped at the . Taxpayers participating in the Missouri empowerment scholarship accounts program for the same student are excluded from receiving this credit.
Parents educating children outside the public school system can offset tuition, curriculum, and technology costs up to the , while taxpayers face new Department of Revenue audits and proration rules if students switch between public and private schools mid-year.
- House Bill 2449 was introduced during the Second Regular Session of the 103rd General Assembly by Representative Michael Davis. context
- The Missouri Department of Revenue administers state tax laws and collection procedures, and oversees tax credit programs established by the General Assembly. context
Who It Would Affect
Groups the bill's text would affect if enacted, as described in the record. Being affected is not a position for or against it.
Qualified taxpayers
Resident individuals who incur educational expenses for a dependent student can claim a refundable tax credit against state income tax liability starting in 2027.
Missouri Department of Revenue
The department is required to develop forms, verify program eligibility with the state treasurer, conduct audits, recapture prorated credits, and promulgate rules and regulations.
State Treasurer
The state treasurer must verify whether a taxpayer is a participant in or has a pending application for the Missouri empowerment scholarship accounts program.
Key Facts
You don't have to trust us. Each fact below is taken straight from the official document - click any one to see the exact passage, highlighted in the original.
Frequently Asked Questions
What expenses are covered under the Missouri Parental Choice Tax Credit Act?
Can I claim this tax credit if my child attends a public school part-time?
Can unused tax credits be carried forward to future years?
What else do you want to know?
News Coverage
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Votes, people, money & the original sourceWhere This Stands
Currently in committee. The next step in the legislative lifecycle is Floor Vote.
Procedural history
4 actions- May 15, 2026HouseCommitteeReferred: Emerging Issues(H)
- Jan 8, 2026HouseFloorRead Second Time (H)
- Jan 7, 2026HouseIntroducedRead First Time (H)
- Dec 16, 2025HouseIntroducedPrefiled (H)
Version history
Only one version on file - nothing to compare yet. As later stages (committee substitute, engrossed, enrolled) are captured, the redline appears here.
View official text →Lobbying Activity
No state lobbying filings in our records match this bill. Federal lobbying reports (LDA) cover Congress, so they are not listed on state bills.
Full breakdown
Who this bill affects and the strongest case for and against it, written only from the bill’s own text.
Sponsors
Discoveries
Patterns POLISCOPE noticed across the record. These are observations to investigate, not conclusions.
Establishment of Parental Choice Tax Credits
The bill creates a direct tax credit mechanism for private educational expenses, tightly coordinated with restrictions against duplicate participation in the Missouri empowerment scholarship accounts program.
Connected Entities
Sources
house.mo.gov
Analysis Score
0–100- Significance75How much this matters to a regular citizen
- Controversy80Intensity of disagreement among stakeholders
- Entertainment10Compellingness for a non-policy-wonk reader
- Buzz60Current news / social attention level
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