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Read. Follow. Verify.Missouri Senate Bill 1241 creates a state income tax deduction for up to $25,000 in tipped income
Last action · January 27, 2026: Second Read and Referred S Economic and Workforce Development CommitteeSponsor: Mary Elizabeth Coleman
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What This Bill Would Do
Beginning January 1, 2026, individual taxpayers in Missouri may deduct up to $25,000 of cash gratuities received from tipped occupations when calculating their state adjusted gross income. The Missouri Department of Revenue is required to publish a list of eligible occupations that customarily receive tips.
Workers in tipped professions such as food service, hospitality, and personal services can reduce their taxable income by up to $25,000 annually, lowering their overall state income tax liability starting in tax year 2026.
- Mary Elizabeth Coleman is a Republican member of the Missouri Senate representing District 22. 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.
Individual taxpayers employed in tipped occupations
Workers in tipped roles may deduct up to $25,000 of cash gratuities from their state adjusted gross income starting in 2026.
Missouri Department of Revenue
The department must publish and maintain a list of occupations that customarily receive tips for the purpose of the deduction.
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
Who qualifies for the new tipped income tax deduction?
What type of tips are covered under the deduction?
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
3 actions- Jan 27, 2026SenateFloorSecond Read and Referred S Economic and Workforce Development Committee
- Jan 7, 2026SenateIntroducedS First Read
- Dec 1, 2025SenatePrefiled
Version history
Only one version on file - nothing to compare yet. The text on record is the 4964S.01I - Introduced version. 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.
Tipped Income Tax Exemption
The bill introduces a targeted state tax subtraction for cash gratuities up to $25,000, aligning with similar legislative proposals introduced during the same session.
Connected Entities
Sources
www.senate.mo.gov
Analysis Score
0–100- Significance65How much this matters to a regular citizen
- Controversy40Intensity of disagreement among stakeholders
- Entertainment5Compellingness for a non-policy-wonk reader
- Buzz35Current news / social attention level
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