HB 1882 creates a state tax credit allowing taxpayers to claim 100% of contributions made to eligible non-profit organizations running youth police initiatives in urban areas (as defined by the U.S. Census Bureau). The credit applies to tax years starting January 1, 2027, and is non-refundable but can be carried forward for up to five years or transferred/sold. The total annual credit amount is capped at $500,000, and the Missouri Department of Public Safety must maintain an annual list of eligible organizations on its website. The program expires automatically six years after enactment unless reauthorized by the legislature.
SJR 88 is a proposed constitutional amendment in Missouri that would create a property tax exemption for disabled veterans and their surviving spouses. It defines a "disabled veteran" as a Missouri resident with honorable military service and 100% VA disability compensation from service-connected injuries, and exempts their primary residence (homestead) from property taxes. Surviving spouses retain the exemption only if they continue living in the same home; the exemption ends if they sell the property or move. To offset lost local tax revenue, the bill requires counties to impose a replacement tax on certain commercial property (subclass 3 of class 1), with adjustments based on property values and voter approval for rate changes. This is a pending constitutional amendment (prefiled Dec 2025, first read Jan 2026), not yet law.
HB 2253 exempts the retail sale of most food from Missouri’s state sales tax starting January 1, 2027, permanently removing this tax. It directly affects grocery stores, convenience stores, and vending machines selling SNAP-eligible food items (like groceries), but excludes restaurants and fast-food establishments where over 80% of revenue comes from prepared food sold for immediate consumption. The bill defines "food" to include items redeemable with SNAP benefits and vending machine sales, while specifying that local sales taxes still apply. This change ends a temporary 1% state tax rate that previously funded school district trust funds. The policy shifts the tax burden entirely to local jurisdictions for affected food sales.
HB 2345 creates tax credits for Missouri taxpayers who donate to domestic violence shelters or rape crisis centers. Businesses and individuals can claim a 50% tax credit for donations before July 1, 2022, and 70% after, up to $50,000 annually per taxpayer. The bill limits total annual credits to $2 million before 2022 (no limit after), requires donations of at least $100 to qualify, and includes a $1,000 credit for converting abandoned property into shelters starting in 2027. It directly affects taxpayers making qualifying donations and shelters classified by the Department of Social Services.
HJR 148 proposes a constitutional amendment that would temporarily adjust property tax levies for certain Missouri school districts affected by a federal court order. It allows these districts to set property tax rates lower than the court-ordered 1995 rate until December 31, 2026, with voter approval needed for rates at or above the original court rate. For 2027, it requires school districts to set levies to maintain prior revenue levels adjusted for inflation (using the Consumer Price Index), then reverts to standard constitutional tax rules starting in 2028. This directly affects school districts with historical court-ordered property tax rates. The amendment must be approved by voters before taking effect.
HB 1735 creates a tax credit for homeowners and developers renovating or building properties in designated National Register historic districts. It provides a 15% credit against Missouri state income tax (up to $40,000 per new residence) for eligible costs like renovations, construction, or site preparation, excluding costs covered by other grants. To qualify, properties must be owner-occupied or for sale at market rate, at least 40 years old, located in areas with median household income below 90% but above 70% of regional averages, and not in flood zones. The credit excludes costs for properties replacing historic structures or in distressed communities, and requires properties to be in designated historic districts.
HB 1766 modifies how local governments adjust property tax rates when property valuations change. It requires counties, cities, and school districts to revise tax rates for different property types (like residential or commercial) to maintain the same total tax revenue as the previous year, excluding certain properties such as railroads and utilities. The bill sets limits on rate increases, preventing them from exceeding voter-approved ceilings or a 5% annual inflation cap. This ensures local governments collect consistent revenue after valuation changes while adhering to constitutional and legal constraints.
HB 1793 modifies the state's earnings tax by adding a new exemption for low-income individuals. It exempts salary, wage, commission, and other compensation income for people earning at or below 150% of the federal poverty level. This change directly affects low-income taxpayers by removing earnings tax liability on their work income. The bill does not alter existing exemptions for organizations like charities, credit unions, or insurance companies listed in the original tax code. The policy change is a specific addition to the tax exemption list, not a broad overhaul.
