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.
This bill (SB 1758) allocates state funds to cover the Department of Corrections' (DOC) operational costs, including staff salaries, facility maintenance, and program expenses. It directly affects the DOC by providing the necessary budget authority for its day-to-day functions. The bill does not create new policies or programs but ensures existing DOC operations have required funding. (Procedural appropriations bill; summary limited to 2 sentences as no specific mechanisms or affected groups beyond DOC are detailed in the abstract.)
SB 1751 - Elementary and Secondary Education . Governor Senate GR $ 4,849,076,843 $ 5,064,544,779 FEDERAL 1,498,102,242 1,498,102,242 OTHER 2,210,368,475 2,210,368,475 . ______________ ______________ TOTAL $ 8,557,547,560 $ 8,773,015,496 . House Final GR FEDERAL OTHER . ______________ ______________ TOTAL ADAM KOENIGSFELD
HB 3171 repeals existing penalties for failing to submit personal property lists by March 1 and redirects those penalties (including interest) to the county employees' retirement fund. The bill requires county treasurers to deposit penalties monthly into the fund and mandates assessors to maintain logs tracking penalties, waivers, and reasons for waivers. This directly affects businesses and individuals required to file personal property lists, as their penalties will now support county employee retirement benefits instead of general county funds.
HB 3476 modifies how Missouri counties calculate property taxes for real and personal property. It changes the assessment rate for personal property to use a "base year value" starting January 1, 2027, and reduces taxes for solar equipment installed before August 2022 to 5% of value. The bill also adjusts airport-related property assessments by subtracting costs paid by non-government parties for improvements after 2008. Property owners, counties, and the City of St. Louis are directly affected, with assessments now tied to a biennial cycle (odd-year valuations applied in the following even year). Key provisions include updated tax rates for specific property types like agricultural crops (0.5%) and livestock (12%), alongside new rules for computer-assessed properties.
HB 3359 creates a tax credit allowing Missouri taxpayers to reduce their state income tax by 20% of qualifying donations to STEAM or robotics programs in local K-12 schools, with a maximum annual credit of $50,000 per taxpayer. Eligible donations include cash, educational materials, or up to 200 hours of employee time per year (valued at the employee's hourly wage). The program is capped at $10 million in total credits annually, and unused credits can be carried forward for up to seven years. This initiative, set to expire after six years unless renewed, requires schools to register with the state and mandates annual reporting on program participation and costs.
HB 3444 modifies Missouri's individual income tax rates by reducing the top rate from 6% to 4.95% for tax years beginning in 2023. It establishes future potential rate reductions (starting in 2024 and 2027) contingent on the state exceeding specific revenue thresholds tied to historical collections and inflation. The bill also requires annual adjustments to tax brackets based on inflation, as measured by the Consumer Price Index. This directly affects Missouri residents filing state income tax returns, particularly those in higher income brackets subject to the top tax rate.
HB 3237 directs municipalities collecting tourism taxes to deposit 75% of proceeds into an "Infrastructure Account" for building/maintaining tourism-related facilities like roads, parks, and sports venues (including indoor facilities), and 25% into a "Tourism Promotion Account" for marketing. It requires that tourism tax funds be kept separate from general municipal funds and cannot be commingled. The bill also specifies that if existing bonds were issued for infrastructure before 1997, a portion of the 75% must instead fund debt retirement. Municipalities must seek voter approval before implementing or expanding these tourism taxes.
HB 3204 creates a 70% state tax credit for Missouri taxpayers who contribute $50 or more to certified prevention resource centers, which are entities within the Missouri Department of Mental Health's prevention network. Taxpayers can claim a maximum annual credit of $50,000 per year, with the total statewide credits capped at $2.5 million annually. Unused credits may be carried forward for up to five years, and the program expires six years after enactment unless renewed by the legislature.
HB 3372 requires port authorities to include specific terms in development agreements with the federal government for incentivized projects. It mandates one of three options: immediate buyout payments covering future tax obligations, community benefit payments to local governments for at least five years (plus additional funds to offset lost benefits), or approval resolutions from affected municipalities or counties. These provisions directly affect port authorities, federal project partners, and local governments receiving community benefits. Failure to include these terms creates a legal lien against the property and makes the agreement voidable by the port authority.
