SB 195 Missouri Senate · 2025 Regular Session

Authorizes a tax credit for certain educational expenses

This bill's abstract states it "authorizes a tax credit for certain educational expenses," but provides no specific details about eligible expenses, qualifying individuals, credit amounts, or implementation mechanisms. The available information does not describe who would be directly affected (e.g., students, families, institutions) or the key provisions governing the credit. Without additional context on the bill's scope or requirements, a substantive summary cannot be generated. The bill is still in early committee stages (prefiled, referred to Education Committee) with no further details provided.

Bill status in committee 1 of 4 stages cleared

Introduction

Dec 2024

Committee Review

Floor Vote

Governor

Introduced Dec 1, 2024 Last action Feb 25, 2025

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What changed between versions

Introduced → Senate Committee Substitute - Committee Version · 6 edits

MODERATE

The bill was amended to change the name from 'Missouri Parental Choice Tax Credit Act' to 'Missouri Parental Choice Tax Credit Act' (no name change), but significantly expanded the definition of eligible schools and expenses. The original version allowed tax credits for private schools and home schools, while the new version allows credits for nonpublic schools, private virtual schools, and public school services like classes and extracurricular programs. This broadens the scope of who can benefit from the tax credit.

Scope change

The bill's scope expanded from covering only private schools and home schools to include nonpublic schools, private virtual schools, and specific public school services.

ELIGIBILITY

Changed eligible schools from 'private school or home school' to 'nonpublic school', which includes any school not part of the public system regardless of whether it charges tuition.

Added 'private virtual school' as an eligible school option for the tax credit.

Added fees for services provided by public schools, including individual classes and extracurricular programs, as eligible expenses.

Added transportation costs for mileage to and from a nonpublic school as an eligible expense.

Added fees for summer education programs, specialized after-school programs, computer hardware/technological devices, and standardized testing fees as eligible expenses.

DEFINITION

Changed the definition of 'Qualified expenses' to include public school services and virtual schools, while keeping exclusions for consumable supplies and out-of-state tuition.

Floor votes

How they voted

No floor votes recorded yet.

Full legislative history

Actions timeline

Total actions

Key actions

Committee

Feb 25, 2025

Upper · Passed

SCS Voted Do Pass (w/ SCS/SBs 195 & 53) Education Committee (1417S.04C)

upper

Feb 18, 2025

Upper · Passed

Hearing Conducted S Education Committee

upper

Dec 1, 2024

Introduced

Prefiled

upper

1 primary · 0 co-sponsors