SS/SB 25 - This act exempts from a taxpayer's Missouri adjusted gross income one hundred percent of any federal grant moneys received by the taxpayer for the purpose of providing or expanding access to broadband internet to areas of the state deemed to be lacking such access, to the extent such grant money is included in the taxpayer's federal adjusted gross income. This act is substantially similar to HCS/HB 1076 (2023) and to a provision in HCS/SB 247 (2023), as amended. JOSH NORBERG