SB 448 - Current law allows taxpayers with certain filing status and adjusted gross income below certain thresholds to deduct 100% of certain retirement and Social Security benefits from the taxpayer's Missouri adjusted gross income, with a reduced deduction as the taxpayer's adjusted gross income increases. For all tax years beginning on or after January 1, 2024, this act allows the maximum deduction to all taxpayers regardless of filing status or adjusted gross income. These provisions are identical to SB 241 (2023), HB 1206 (2023), SB 871 (2022), HB 2853 (2022), SB 157 (2021), SB 847 (2020), and HB 1725 (2020), and to provisions in SS/SB 190 (2023) and HCS/SB 247 (2023), and are substantially similar to SB 585 (2023), HB 156 (2023), HB 456 (2023), HB 662 (2023), and to provisions in HCS/SS#3/SCS/SB 131 (2023), HS/HCS/HB 356 (2023), and SCS/HCS#2/HB 713 (2023). JOSH NORBERG