Budget & Taxes

passed · Missouri · House Apr 30, 2026

HB 3405: Modifies provisions of the "SALT Parity Act"

HB 3405 modifies Missouri's tax treatment for partnerships and S corporations (referred to as "affected business entities"). It imposes a new tax on these entities doing business in Missouri, calculating the tax by adjusting their federal income (after state deductions) or applying a 20% deduction to ordinary business income for tax years starting in 2027. The tax applies to income sourced within Missouri, with losses allowed to be carried forward to future tax years. This directly affects Missouri-based partnerships and S corporations, particularly those with members holding interests through multiple tiers.

Topics ✓ Budget & TaxesSupports Budget & TaxesImposes new tax on partnerships/S corporations, generating additional state revenue for budget. Explicitly increases tax revenue via 20% deduction calculation for business income.95% confidence

Sub-Topics Business Taxes Sales Tax

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in committee · Missouri · House May 15, 2026

HB 3312: Establishes a pilot program to direct local sales taxes on purchases back to the purchaser's county of residence

HB 3312 establishes a 6-year pilot program that redirects local sales tax revenues from purchases made in one county (seller's county) to the county where the buyer lives (purchaser's county). It directly affects veterans and senior citizens in specific small counties (based on population thresholds) by using redirected funds to eliminate veterans' residential property tax bills and reduce up to 30% of senior citizens' property taxes. The program requires sellers to use a unique transaction code to identify the purchaser's county, with tax revenues collected into a separate trust fund before being distributed monthly to qualifying counties. Counties must use these funds first to replace lost revenue from veterans' tax eliminations, then for senior citizen reductions, with any remaining funds going to general county revenue.

Topics ✓ Budget & TaxesSupports Budget & TaxesRedirects sales tax revenues to eliminate veterans' property taxes and reduce seniors' taxes, providing targeted tax relief for vulnerable groups through fiscal reallocation.92% confidence ✓ HousingSupports HousingReduces property taxes for veterans/seniors (up to 30% for seniors), directly lowering housing costs for vulnerable groups, aligning with affordable housing indicators.85% confidence ✓ VeteransSupports VeteransBill eliminates veterans' residential property tax bills using redirected sales tax funds in qualifying counties, directly providing tax relief as a veteran benefit.95% confidence

Sub-Topics Property Tax Sales Tax Tax Incentives Property Taxes

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in committee · Missouri · House May 15, 2026

HB 3260: Establishes a program for providing paid leave for parents working in a child's school and authorizes a tax credit for fifty percent of the hourly wage paid to a participant in the program

HB 3260 creates Missouri's "Four For More Program," allowing parents of K-12 students to take up to four hours of paid leave annually to work at their child's public school. Employers in Missouri (with 5+ employees) who pay these parents during their school work hours can claim a tax credit covering 50% of the wages paid, up to $50,000 per business yearly. The tax credit is capped at $10 million total statewide each year and expires after six years unless renewed. The program requires schools to document parent participation and applies only to businesses subject to Missouri state income tax.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill creates tax credit (50% wage reimbursement) for employers, directly aligning with tax incentive indicators under Budget & Taxes support criteria.95% confidence ✓ EducationSupports EducationBill creates parental involvement program in K-12 schools with tax credits, enhancing school community engagement and access to educational environments.85% confidence ✓ Labor & EmploymentSupports Labor & EmploymentProvides paid leave for school parents and tax credit for employers, expanding worker benefits under Labor & Employment.90% confidence

Sub-Topics Income Tax Tax Credits K-12 Education Minimum Wage Paid Leave

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in committee · Missouri · House Apr 23, 2026

HB 3496: Modifies provisions related to county finances

HB 3496 replaces Missouri's existing salary schedules for county commissioners with new rates based on county assessed valuation. It establishes two distinct salary structures: one for current commissioners (using 1997 valuation benchmarks) and a revised schedule for commissioners elected after August 28, 2026, with higher rates across all valuation tiers. The bill also requires commissioners to complete 20 hours of annual approved training to receive $2,000 of their salary, contingent on professional association approval. This directly affects county commissioners in non-charter counties, modifying their compensation structure and adding a training requirement for a portion of their pay.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill increases county commissioner salaries through revised schedules, directly impacting government spending allocation within budget management.90% confidence

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in committee · Missouri · House Mar 23, 2026

HB 3518: Modifies provisions relating to the allocation of certain nonresident income tax revenues

HB 3518 requires venues and teams to withhold 2% of payments over $300 made to nonresident entertainers (like musicians or actors) and nonresident professional athletes (such as out-of-state sports players). This tax applies to their "personal service income" (salaries, bonuses, etc.) but excludes competition prizes. The collected revenue is allocated for 31 years (through 2030): 60% to the Missouri Arts Council, and 10% each to the Missouri Humanities Council, State Library, and Public Television fund. Starting in 2027, 100% of this tax revenue will directly fund these specific programs instead of the general state budget.

Topics ✓ Budget & TaxesSupports Budget & TaxesImposes 2% tax on nonresident entertainers' income, allocating 60% to Missouri Arts Council and 10% each to humanities/library/TV, funding public services for 31 years.95% confidence

Sub-Topics Income Tax Revenue State Budget

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in committee · Missouri · Senate May 7, 2026

SB 1760: To appropriate money for the expenses, grants, refunds, and distributions of the Department of Social Services, and the several divisions and programs thereof

SB 1760 - Social Services . Governor Senate GR $ 3,450,527,098 $ 3,416,485,251 FEDERAL 13,200,199,785 13,200,199,785 OTHER 1,911,235,309 1,911,235,309 . ______________ ______________ TOTAL $18,561,962,192 $18,527,920,345 . House Final GR FEDERAL OTHER . ______________ ______________ TOTAL ADAM KOENIGSFELD

Topics ✓ Budget & TaxesSupports Budget & TaxesBill explicitly appropriates state funds for Social Services programs, directly advancing public service funding under budget management.95% confidence

Sub-Topics Appropriations State Budget

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in committee · Missouri · Senate Feb 12, 2026

SB 1625: Prohibits the transfer of any balance at the end of a biennium in certain state funds to the state general revenue fund

SB 1625 prevents leftover money in two specific state funds from being moved into the general state budget at the end of each two-year budget cycle. It applies to the Highway Patrol Academy Fund (used for training non-patrol peace officers) and the Crime Victims' Compensation Fund (funded by court surcharges and felony judgments). The bill requires that any remaining funds in these accounts must stay dedicated to their original purposes - such as academy operations or victim compensation services - rather than being redirected to general state spending. This ensures these funds continue supporting targeted programs without being absorbed into the broader state budget.

Topics ✓ Budget & TaxesSupports Budget & TaxesPrevents transfer of dedicated funds (Highway Patrol Academy, Crime Victims' Comp) to general budget, promoting fiscal responsibility by maintaining program-specific funding.90% confidence ✓ Criminal JusticeSupports Criminal JusticePrevents diversion of Crime Victims' Compensation and Highway Patrol Academy funds, ensuring dedicated funding for criminal justice programs.90% confidence

Sub-Topics Revenue State Budget Courts Victims' Rights

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in committee · Missouri · House May 15, 2026

HB 3268: Authorizes a tax credit for providing services to homeless persons

HB 3268 creates a tax credit for Missouri businesses or organizations that provide specific services to homeless individuals. Eligible entities must be certified by the Department of Economic Development as providers of employment services, direct employment (at minimum wage for 28+ hours/week), or housing (rented/leased at income-based rates). Certified providers can claim up to $10,000 annually against their state income tax, with a total annual cap of $1 million across all credits. The program expires December 31, 2032, unless renewed by the legislature.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates tax credit reducing business tax liability for homeless services, aligning with fiscal policy to fund housing/employment programs through tax incentives.90% confidence ✓ Criminal JusticeSupports Criminal JusticeBill provides tax credits for housing/employment services to homeless individuals, a proven strategy to reduce recidivism and support criminal justice reform by addressing root causes of incarceration.85% confidence ✓ HousingSupports HousingBill provides tax credits to entities offering housing services to homeless individuals, directly funding affordable housing access through income-based rental support.90% confidence ✓ Labor & EmploymentSupports Labor & EmploymentMandates minimum wage employment (28+ hrs/week) for tax credit eligibility, incentivizing fair-wage job creation for homeless individuals via state tax credit program.95% confidence

Sub-Topics Income Tax Tax Credits Tax Incentives Affordable Housing Homelessness Housing Finance Minimum Wage Tags Economic Development

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in committee · Missouri · House May 15, 2026

HB 3475: Authorizes Vernon County to collect a 1% sales tax for hospital services upon a favorable vote by the people

HB 3475 would allow Vernon County to seek voter approval for a 1% sales tax on retail purchases within the county, specifically to fund hospital operations. The tax requires a majority vote in a county election and must be listed separately on receipts. If approved, the revenue would go exclusively to hospital services, deposited into a dedicated trust fund managed by the state. The bill does not impose the tax automatically - it only enables the process for Vernon County residents to decide through a vote.

Topics ✓ Budget & TaxesSupports Budget & TaxesAuthorizes county sales tax to fund hospital services, aligning with funding essential public programs under taxation.90% confidence ✓ HealthcareSupports HealthcareAuthorizes county-specific sales tax to fund hospital operations, directly increasing healthcare funding for public hospitals through dedicated revenue.95% confidence

Sub-Topics Sales Tax Hospitals

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in committee · Missouri · House May 15, 2026

HB 3206: Modifies provisions related to the regulation of certain tobacco products, alternative nicotine products, and vapor products

HB 3206 replaces Missouri's existing regulations for tobacco, alternative nicotine, and vapor products with new definitions and requirements. It directly affects manufacturers, wholesalers, retailers, and distributors of these products by creating a new licensing system (requiring a $100 annual license) and defining key terms like "vapor product" (e.g., e-cigarettes) and "nicotine analogue" (substances mimicking nicotine's effects). The bill establishes a tax collection system based on the "first sale within the state" and mandates tax stamps for cigarettes. These changes aim to clarify regulatory boundaries and tax collection procedures for these products within Missouri.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates $100 annual license fee and tax collection system for tobacco products, generating state revenue under Taxation & Revenue subject.92% confidence

Sub-Topics Sales Tax

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