Budget & Taxes

in committee · Missouri · Senate Feb 11, 2026

SB 1211: Modifies provisions relating to property tax payments

This bill allows Missouri counties to let property owners pay real and personal property taxes in installments (annual, semiannual, or quarterly) instead of a single annual payment. Taxpayers pay based on the previous year's tax amount, with year-end adjustments: they pay extra if underpaid or receive a refund for overpayments (without interest). Counties must refund overpayments once per year and can charge interest only if payments are missed. It directly affects all property taxpayers in counties adopting this system, excluding financial institutions using escrow accounts for tax payments.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill provides tax payment flexibility (installments) easing burden for taxpayers, aligning with fiscal responsibility and tax relief indicators in Budget & Taxes.90% confidence

Sub-Topics Property Tax

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in committee · Missouri · House Jan 8, 2026

HB 2154: Enacts provisions governing adult student access to virtual schools

HB 2154 allows Missouri adult students (aged 21+, without a high school diploma or equivalent, needing fewer than 12 credits to graduate) to enroll in state-approved virtual school programs offered by school districts or public colleges. The bill establishes a specific funding mechanism where providers receive 14% of the state adequacy target per completed course, paid monthly from state funds separate from regular school revenue. It also prohibits school districts from reporting adult student enrollment data for certain state reports under sections 160.522 or 161.670. This directly affects adult learners seeking diplomas and the school districts or institutions offering these virtual programs.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill creates dedicated state funding (14% of adequacy target per course) for adult education virtual schools, explicitly allocating state funds separate from regular revenue.95% confidence ✓ EducationSupports EducationCreates new access for adult students via virtual schools with dedicated state funding (14% of adequacy target per course), directly expanding educational access and providing financial support.92% confidence

Sub-Topics K-12 Education

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in committee · Missouri · House May 15, 2026

HB 2214: Modifies tax incentives for qualified companies to promote industrial manufacturing and infrastructure projects

HB 2214 creates tax incentives for Missouri companies that expand or establish manufacturing or infrastructure projects. Qualified companies can retain up to 6-7% of new payroll tax withholdings for 5-6 years (depending on business status) if they create 10+ new jobs with wages at 90% of county average, or 2+ jobs in rural areas with $100k+ capital investment. Additional tax credits of up to 6% of new payroll are available for qualifying companies, with a total annual benefit cap of 9% of new payroll. The bill also includes special provisions for large manufacturing investments ($500 million+), allowing tax credits of up to $5 million per year for qualifying companies. These incentives aim to attract job-creating projects while requiring companies to meet specific job, wage, and investment thresholds.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill explicitly creates new tax incentives (6-7% payroll tax retention) for manufacturing/infrastructure projects, directly advancing tax incentive policy as a core component of Budget & Taxes.95% confidence

Sub-Topics Tax Incentives

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in committee · Missouri · Senate Feb 18, 2026

SJR 102: Modifies provisions relating to taxation

This constitutional amendment, if approved by Missouri voters in 2026, would prohibit state agencies from withholding local tax revenues or imposing financial penalties on counties with property assessments below the state's maximum allowable percentage. It specifically protects counties whose assessments stay within state-determined limits, preventing actions like revenue withholding as punishment for lower valuations. The amendment would require state agencies to comply with existing assessment standards without using punitive measures against compliant counties. This change would take effect only after voter approval, as it amends Missouri's state constitution.

Topics ✓ Budget & TaxesSupports Budget & TaxesPrevents state withholding of local tax revenues for low property assessments, protecting county fiscal autonomy per tax policy indicators.90% confidence

Sub-Topics Property Tax

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in committee · Missouri · Senate Jan 27, 2026

SB 1341: Authorizes a tax credit for certain educational expenses

SB 1341 would authorize a tax credit for eligible taxpayers who pay certain educational expenses, such as tuition or qualified training costs. The bill would allow these taxpayers to reduce their state income tax liability by a specified amount based on their qualifying expenses. However, the official abstract does not specify which educational expenses qualify, the credit amount, or the exact eligibility criteria for taxpayers. As a prefiled bill (first read on 2026-01-07), it remains under consideration and has not yet become law.

Topics ✓ Budget & TaxesSupports Budget & TaxesTax credit reduces state income tax liability for educational expenses, providing tax relief per indicators.85% confidence ✓ EducationSupports EducationBill authorizes tax credit for educational expenses, potentially increasing access/cost relief for taxpayers, though specific details are unspecified.60% confidence

Sub-Topics Income Tax Tax Credits Higher Education Student Financial Aid

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in committee · Missouri · Senate Jan 27, 2026

SJR 84: Eliminates property taxes on personal property

SJR 84 would eliminate property taxes on personal property, such as vehicles, furniture, and equipment, directly affecting individuals and businesses that own these items. The bill removes the tax obligation for personal property without introducing new fees or modifying existing exemptions. This is a straightforward policy change targeting the tax treatment of movable assets, distinct from real estate taxes. The bill is currently in early legislative stages, having been prefaced in December 2025 and receiving its first reading in January 2026.

Topics ✓ Budget & TaxesSupports Budget & TaxesEliminates property taxes on personal property, providing tax relief to individuals and businesses, aligning with tax relief indicators.95% confidence

Sub-Topics Business Taxes Property Tax Sales Tax

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in committee · Missouri · House Feb 5, 2026

HJR 111: Proposes a constitutional amendment relating to property tax

HJR 111 proposes a constitutional amendment to allow specific school districts (like Kansas City Public Schools) with 1995 federal court-ordered property tax rates to set lower annual tax rates without voter approval. It requires voter approval for tax rates equal to or higher than the 1995 court rate. For 2027, districts must set tax rates to maintain 2026 revenue levels plus a Consumer Price Index-based increase. This amendment expires December 31, 2026, and applies only to districts with court-ordered levies from 1995.

Topics ✓ Budget & TaxesSupports Budget & TaxesAllows specific school districts to set lower property tax rates without voter approval, providing targeted tax relief while maintaining revenue requirements.95% confidence

Sub-Topics Business Taxes Property Tax Sales Tax

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in committee · Missouri · House May 7, 2026

HB 2461: Modifies provisions related to the "Donated Food" food pantry tax credit

HB 2461 modifies Missouri's tax credit program for donations to food assistance organizations. Taxpayers can claim a credit for cash or food donations to qualifying food pantries (since 2013), soup kitchens/homeless shelters (since 2018), or food banks (starting 2026), with credits equaling 50% of donation value before 2026 and 70% after. The credit is capped at $2,500 per taxpayer annually, with annual limits on total credits ($1.75 million for pantries/soup kitchens/shelters pre-2026; $2.75 million for those plus $1.25 million for food banks post-2026). Organizations must be 501(c)(3) nonprofits serving Missouri residents, and donations must be accepted before expiration dates.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides tax credit for food donations, incentivizing charitable giving and reducing taxable income for donors, aligning with tax relief and fiscal responsibility indicators.95% confidence

Sub-Topics Tax Credits

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in committee · Missouri · House May 15, 2026

HB 2575: Modifies provisions relating to income tax

HB 2575 modifies Missouri's individual income tax rates for residents. It sets a fixed top tax rate of 4.95% for tax years 2023-2026, replacing the previous tiered system. Starting in 2027, the top rate will be 4.7% or the existing rate as of January 1, 2027, whichever is lower. Additionally, the bill allows for annual 0.15 percentage point reductions beginning in 2024, potentially lowering the rate to zero over time. This affects all Missouri residents who pay state income tax.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill reduces top income tax rates (4.95% to 4.7%) with annual cuts, providing tax relief for taxpayers.95% confidence

Sub-Topics Business Taxes Income Tax Sales Tax

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in committee · Missouri · House May 15, 2026

HB 2216: Establishes the "Missouri Gives Tax Credit Act", authorizing tax credits for certain contributions to permanent endowment funds held by qualified community foundations

HB 2216, the "Missouri Gives Tax Credit Act," would allow Missouri taxpayers to claim a 25% state tax credit for contributions to permanent endowment funds held by qualified community foundations. It directly affects individuals and businesses that make qualifying contributions (defined as irrevocable gifts to foundations meeting specific criteria), with credits capped at $100,000 per taxpayer annually and $3 million per foundation yearly. The bill sets a $5 million annual limit for all credits, reserves 25% for small gifts under $25,000, and requires taxpayers to verify contributions with the state. The credit is non-refundable, non-transferable, and expires after one year, with the program set to sunset six years after enactment unless renewed.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill provides 25% tax credits for charitable contributions to community foundations, reducing taxable income and offering tax relief per tax credit indicators.95% confidence

Sub-Topics Tax Credits

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