Modifies provisions relating to sales taxes for early childhood services
This bill modifies Missouri county sales tax rules to allow local governments to fund early childhood education services. It requires counties seeking to impose an additional sales tax (up to 1.5% after 2025 for qualifying counties) to first obtain voter approval via a specific ballot measure. Revenue collected from such taxes must be deposited exclusively into the early childhood education fund, as defined in Section 67.5420. The bill also sets population-based rate limits and prohibits using these taxes for other purposes like zoological facilities or sports stadiums.
Bill status
in committee
1 of 4 stages cleared
Introduction
Dec 2025
Committee Review
Floor Vote
Governor
Introduced Dec 11, 2025
Last action May 4, 2026
Maddy AI version diff · 1 comparison
What changed between versions
Introduced
→
House Committee Substitute
·
3 edits
MINOR
The bill was formally reclassified from an introduced version to a House Committee Substitute, indicating it has been amended by the House Committee. The legislative title was updated to broaden the scope from 'early childhood educational services' to 'early childhood services,' potentially expanding the range of covered activities. Additionally, the bill's internal reference number was updated to reflect its new status as a substitute bill.
Scope change
The scope was broadened by changing the title from 'educational services' to 'services,' which may include a wider variety of early childhood programs beyond just education.
TECHNICAL
The bill's status changed from 'Introduced' to 'House Committee Substitute,' and the bill number in the header was updated from 5899H.01I to 5899H.03C to reflect this procedural change.
The footer identifying the bill was updated from 'HB 2379' to 'HCS HB 2379' to denote it is now a House Committee Substitute.
SCOPE
The bill's title was amended to change 'sales tax for early childhood educational services' to 'sales tax for early childhood services,' broadening the potential applicability of the tax.
Floor votes
How they voted
No floor votes recorded yet.
Full legislative history
Actions timeline
Total actions
8
Key actions
2
Committee
3
May 4, 2026
Lower · Passed
HCS Reported Do Pass (H) - AYES: 7 NOES: 2 PRESENT: 0
lower
Apr 27, 2026
Lower · Passed
HCS Voted Do Pass (H)
lower
Jan 22, 2026
Committee
Referred: Ways and Means(H)
lower
Dec 11, 2025
Introduced
Prefiled (H)
lower
1 primary · 0 co-sponsors
Sponsors
Role
Legislator
Party
State
District
P
Cecelie Williams
RRepublican
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