HB 3428 creates a tax amnesty program allowing taxpayers to pay past-due taxes from 2014 without penalties or interest, provided they pay in full by November 30, 2015, and agree to comply with tax laws for eight years. It directly affects taxpayers with unpaid state tax liabilities due by December 31, 2014, excluding those under criminal investigation or litigation. The program establishes a "Tax Amnesty Fund" to hold payments, using funds to increase MO HealthNet provider reimbursements and dental coverage for adults in fiscal 2016, with any remaining money after 2023 transferred to general revenue. The bill specifies strict eligibility rules, including full payment deadlines, 8-year compliance requirements, and forfeiture of appeal rights for participating taxpayers.
HB 3538 establishes a "Motor Fuel Tax Fund of 2021" by setting tiered taxes on various fuels used in vehicles. It imposes rates like 17 cents per gallon for regular gasoline, 5-17 cents per gallon equivalent for natural gas/propane (increasing over time), and a supplemental tax rising from 2.5 cents to 12.5 cents per gallon starting in 2021. The revenue from these taxes flows into the fund, which must be used for state road and bridge projects. Businesses that qualify (e.g., commercial fleets using fuel for non-highway purposes) can claim refunds by submitting documentation annually, with refunds paid from the fund.
SB 1688 extends Missouri's Downtown Economic Stimulus Act (MODESA) to allow existing approved development projects (like those in Kansas City and St. Louis) to expand their incentives. It authorizes up to 85% of new state income and sales tax revenue generated in designated development areas to fund project costs, and extends project timelines to 35 years for tax obligations and payments in lieu of taxes. The bill removes previous requirements like displacement percentage limits and proof that projects couldn't be financed without state incentives. This directly affects developers and municipalities with approved MODESA projects that were previously unable to secure new approvals after 2013.
HB 3368 requires health insurers in the state to cover vasectomies for all policyholders starting January 1, 2027, without requiring medical necessity or imposing higher deductibles/co-pays than other services. It also creates a state program through the Department of Social Services to cover vasectomies for uninsured male residents who lack employer or public insurance, with eligibility based solely on residency and lack of coverage (no income checks). The state will fund this program via a dedicated "Vasectomy Fund," which may receive federal or private contributions and cannot revert unused funds to general revenue. These provisions apply to all health benefit plans issued in the state after 2026, excluding certain supplemental policies like short-term or Medicare supplements.
HB 3467 would allow counties to impose a 0.5% sales tax on most retail purchases (excluding exempt items) to fund developmental disability services, but only if voters approve it in a separate election. The tax revenue must be used exclusively for sheltered workshops, residences, or related services for people with developmental disabilities. Counties could not implement this tax without voter approval, requiring a "YES/NO" ballot measure specifying the tax amount and purpose. This tax would be in addition to existing sales taxes and must be deposited into a dedicated fund for the specified services.
HB 3503 would replace the existing sales tax on food with a new "business enterprise tax" applied to for-profit businesses operating in the state. The tax would be calculated based on a business's "enterprise value tax base," which includes compensation paid, interest, and dividends. This new tax is designed to offset the revenue loss from removing the food sales tax, ensuring no net reduction in state tax revenue. The bill applies to most businesses (excluding certain nonprofits, insurance companies, and investment trusts) but does not affect individual consumers directly.
HB 3416 creates a dedicated "Strengthening HBCUs Fund" in Missouri's state treasury, funded by redirecting 1% of excursion gambling boat proceeds and 1% of net lottery proceeds - previously allocated to other education funds - to support historically Black colleges and universities (HBCUs) in Missouri. The fund provides state funding for two specific purposes: capital projects eligible under the federal HBCU Capital Financing Program or activities covered by the federal Strengthening HBCUs Program. Missouri HBCUs meeting federal eligibility criteria (as defined in the bill) may use these funds on an equal basis, with the requirement that they supplement - not replace - existing state appropriations. The fund is designated to remain available year-to-year without reverting to general revenue, and interest earned on investments is credited back to the fund.
HB 3179 would allow Missouri counties or cities to seek voter approval for a new 0.25% (one-quarter cent) sales tax to fund children's services. If approved by voters, the tax revenue would be deposited into a dedicated "Community Children's Services Fund" managed by local boards. The funds must be used exclusively for services like counseling, family support, and temporary residential care for youth under 19, as outlined in existing law. The bill specifies the voter approval process (via local governing body motion or 8% voter petition), tax collection procedures, and strict rules to prevent commingling with state funds.
SB 1731 establishes Missouri's "Critical Incident Stress Management Program" within the Department of Public Safety to support peace officers and first responders. The bill requires these personnel to complete a mental health check-in with program providers every 3-5 years, with confidentiality protections for disclosures (except in limited cases like preventing harm or under mandatory reporting laws). It creates a dedicated "988 Public Safety Fund" using state appropriations to cover program costs, including services like consultation, risk assessment, and crisis intervention. The fund's remaining balance at biennium end cannot revert to general revenue, ensuring sustained funding for mental health support. This bill directly affects law enforcement and first responders by mandating regular mental health check-ins and funding targeted support for trauma related to critical incidents.
SB 1657 modifies how city police departments set salaries and funding. It gives boards of police commissioners authority to set officer salaries without legislative approval (minimum current pay), requires cities to fund police at 22% of general revenue in 2025 rising to 25% by 2028, and details overtime pay rules (1.5x for hours over 40). The bill directly affects city police departments, their boards, and officers through changes to compensation structures, funding obligations, and benefit provisions like health insurance and shift differentials. Key mechanisms include mandatory minimum funding percentages, standardized overtime rates, and new allowances for academic achievement or training roles.