Reauthorizes an income tax deduction for certain savings accounts

SB 936 reauthorizes a Missouri income tax deduction for contributions to "long-term dignity savings accounts," primarily benefiting individual taxpayers who use these accounts for qualifying expenses. It allows a 100% deduction of contributions up to $4,000 (or $8,000 for married couples filing jointly) from taxable income, with earnings in these accounts exempt from state income tax. The deduction requires taxpayers to verify contributions via an affidavit, and any distributions not used for eligible expenses must be added back to taxable income. The program expires automatically on December 31, 2031, unless reauthorized by the legislature.