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Read. Follow. Verify.Missouri Senate Bill 1091 Establishes Refundable Child Tax Credit up to $7,200
Last action · January 28, 2026: Hearing Cancelled S Economic and Workforce Development CommitteeSponsor: Patty Lewis
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What This Bill Would Do
Missouri residents with a single adjusted gross income of $75,000 or less, or a combined income of $150,000 or less, are authorized to claim a for dependent children starting in tax year 2027. The credit provides $7,200 annually for each child under seven years old and $3,600 for each child aged seven to seventeen, with an option for monthly advance payments. Taxpayers may claim up to six credits per year, and the program is set to sunset on August 28, 2032, unless reauthorized.
Eligible Missouri families with children under eighteen can receive direct state tax relief or monthly cash disbursements up to $43,200 annually for six qualifying children, impacting state revenue and household financial resources.
- The General Assembly is the primary legislative body of the State of Missouri responsible for enacting state laws and appropriations. context
- This measure is identical to HB 813 introduced during the 2025 legislative session. 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.
Missouri resident taxpayers
Resident taxpayers meeting income thresholds can claim refundable tax credits or receive monthly advance payments for dependent children.
Department of Revenue
The department is required to establish the application process, disburse monthly payments, notify eligible non-applicants, and submit an annual effectiveness report.
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 are the income limits to qualify for the Missouri child tax credit?
Can I receive the tax credit as monthly payments before filing my annual tax return?
What happens if I qualify for the credit but forget to apply for it?
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- Jan 28, 2026SenateHearing Cancelled S Economic and Workforce Development Committee
- Jan 15, 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 4832S.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.
Establishment of State-Level Child Tax Credit
The bill creates a direct state-level refundable child tax credit with monthly advance disbursement options, mirroring elements of federal child tax credit structures.
Connected Entities
Sources
www.senate.mo.gov
Analysis Score
0–100- Significance85How much this matters to a regular citizen
- Controversy50Intensity of disagreement among stakeholders
- Entertainment5Compellingness for a non-policy-wonk reader
- Buzz60Current news / social attention level
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