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Bill

SB 1678

Authorizes tax credits for child care

2026 Regular Session Introduced by Kurtis Gregory

Missouri bill creates state income tax credits for child care expenses to reduce costs for working families with young children.

S First Read
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WeVote Research Nonpartisan
Bill Summary · SB 1678

Legislative bill overview

SB 1678 establishes tax credits for child care expenses in Missouri, allowing taxpayers to claim a credit against their state income taxes for qualifying child care costs. The bill was introduced by Senator Kurtis Gregory and is currently at the first reading stage in the Senate.

Why is this important

Child care costs represent a significant financial burden for working families, often consuming 10-20% of household income. Tax credits can make child care more affordable and may encourage workforce participation, particularly among lower and middle-income families who struggle most with these expenses.

Potential points of contention

  • Cost to state revenue: The fiscal impact depends on credit amounts and eligibility thresholds; broader credits could reduce state tax collections significantly
  • Eligibility definition: Disputes may arise over what qualifies as "child care" (licensed facilities only vs. relatives, in-home providers, etc.) and income limits for claiming the credit
  • Effectiveness debate: Questions about whether tax credits effectively increase child care access versus simply providing tax relief to families already using child care

Compiled from official sources — confirm details with the bill’s official record.

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