SB 898 would create a new early education school district specifically for St. Louis County. This procedural bill establishes the administrative structure for a dedicated district focused on early childhood education programs within the county. It does not specify funding, curriculum, or direct impacts on families or schools beyond creating this new governing framework. The bill is currently pending review by the Senate Education Committee.
HB 3392 exempts farmers and ranchers purchasing dyed diesel fuel for agricultural use from needing to file a Form 149 sales tax exemption certificate. The bill specifically applies to dyed diesel fuel sold at retail pumps designated for off-road use (like farm equipment), which is clearly marked as such. Retailers selling this fuel are no longer required to collect or maintain physical exemption certificates for these transactions. This change simplifies tax compliance for agricultural diesel purchases under existing sales tax rules.
SB 1678 creates a tax credit for Missouri taxpayers who contribute to approved child care providers or intermediaries (nonprofits distributing funds to providers). The credit covers 75% of eligible contributions, with a minimum of $100 and maximum of $200,000 per year, but only for funds used to support child care for children 12 and under (e.g., facility upgrades, staff training, or quality improvements). Child care providers must apply to the Missouri Department of Economic Development for approval and verify contributions within 60 days, while taxpayers must receive a documented verification to claim the credit. The credit is non-refundable, cannot be transferred, and may be carried forward for up to six years if unused in the initial tax year.
HB 3247 would expand the tax-exempt "food" category to include dietary supplements like vitamins and minerals, making them subject to the reduced one percent sales tax rate (currently applied to eligible grocery items) instead of standard rates. This directly affects supplement retailers and consumers purchasing these products, as they would no longer pay the higher tax rate on qualifying items. The bill specifies that restaurants and establishments where over 80% of revenue comes from prepared food (e.g., fast food, cafes) remain excluded from this tax treatment. The change is limited to supplements meeting federal definitions under 21 U.S.C. § 321(ff), not broader food items.
HB 2763 creates a funding mechanism for behavioral health crisis services by requiring wireless service providers to collect specific fees. Dealers selling prepaid wireless services must charge end users $0.65 per transaction, while CMRS providers must charge $0.65 monthly per postpaid line for customers with primary use in the state. All collected funds will be deposited into the new "988 Crisis Continuum Fund" managed by the Department of Mental Health, directly supporting crisis services like the 988 hotline and open access behavioral health programs. This bill affects wireless providers, end users purchasing service, and the state's mental health department, with no tax implications for the collected fees.
HB 3151 modifies the state's tax code by expanding the definition of "food" to include dietary and nutritional supplements, making them eligible for the 1% sales tax rate instead of the standard higher rate. This directly affects consumers purchasing supplements (like vitamins or protein powders) and businesses selling them, as they would pay the reduced tax rate. The bill specifies that "dietary and nutritional supplements" follow the federal definition under 21 U.S.C. § 321(ff), and clarifies that this exemption does not apply to restaurants or food establishments where more than 80% of revenue comes from prepared meals. The change applies to all sales of these supplements, regardless of where they are purchased.
HB 2854 requires government agencies to use competitive bidding for energy-saving building projects and to secure contracts guaranteeing that energy or operational savings will cover the project costs within 15 years, with the provider reimbursing any shortfall annually. Eligible projects include insulation, energy-efficient lighting, HVAC upgrades, and other defined measures that reduce energy consumption or operating costs. The bill exempts certain educational not-for-profits and ensures existing construction procurement rules remain in effect.
SB 1239 would exempt food items from state sales tax if passed. This would directly benefit consumers purchasing groceries and prepared food, as they would no longer pay sales tax on these items. The bill's key provision is a simple change to tax law removing sales tax from eligible food products. The bill is currently in early stages (prefiled and first reading) and has not yet become law.
SB 994 modifies Missouri's income tax return filing rules. It sets the deadline for filing state income tax returns to match the federal deadline under 26 U.S.C. 6072 (typically April 15), requiring payment by that date without additional notices. It also adds a provision preventing penalties or interest for taxpayers denied tax credits due to funding shortages, provided they pay within 60 days of the denial notice. This bill directly affects Missouri taxpayers and the Department of Revenue, changing filing deadlines and credit dispute procedures.
HJR 120 proposes a constitutional amendment to exempt firearms and ammunition from Missouri's state sales tax. If approved by voters in 2026, it would add a new section to Missouri's Constitution prohibiting state sales tax on these items. The amendment directly affects Missouri residents purchasing firearms or ammunition, as it would remove a tax obligation from those transactions. This change would require voter approval and amend the state constitution, not existing tax law.
