Modifies provisions relating to taxation

This constitutional amendment, if approved by Missouri voters in 2026, would prohibit state and local income taxes on individuals for tax years beginning in 2030 (with a temporary 3% cap until 2029) and replace them with a new sales tax structure. The new sales tax would cap rates at 5% for most goods (4% for food) before 2030, then rise to 7% for non-food and 5.5% for food after 2030, with exemptions for essentials like groceries, healthcare, and education. It also requires the state to maintain property tax relief for seniors and disabled individuals and mandates that a portion of sales tax revenue fund public schools at 2022-2026 funding levels. The amendment would directly affect all Missouri residents and businesses by shifting the primary tax burden from income to sales.