Proposes a constitutional amendment to prohibit any new tax or increase in tax from going into effect unless approved by the voters in a general election

HJR 108 proposes a constitutional amendment requiring Missouri voters to approve any new state tax or tax rate increase before it takes effect. This would apply to taxes created or raised through state law (like income or sales tax changes), but excludes adjustments to tax credits, deductions, or exemptions. The amendment would mandate a statewide general election vote (such as the November 2026 election) for such tax changes to become effective. It does not affect existing taxes or the legislative process for appropriating state funds.