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.
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.
This resolution (HCR 40) requests the Governor to clarify the Department of Elementary and Secondary Education's duties and authorizes its Commissioner and State Board to focus solely on core education functions. It directs the Department to: (1) operate within constitutional limits, (2) create a public scorecard tracking student outcomes and funding, (3) run a streamlined accreditation system focused on academic results, (4) distribute state education funds efficiently with clear audits, and (5) provide support when schools or parents request it. The resolution does not create new laws but aims to refocus the Department on improving student success rather than expanding administrative tasks. It directly affects the Department of Elementary and Secondary Education, its Commissioner, and the State Board of Education.
HB 3249 extends Missouri's existing tax exemption for jet fuel used by airlines in interstate air travel until 2043, replacing a previous expiration date of 2033. The exemption allows airlines to avoid paying state sales and use taxes on jet fuel, provided they have already paid up to $1.5 million in such taxes during a calendar year. Airlines must provide a written certificate to fuel sellers to claim the exemption and may use a direct payment agreement with the state revenue department to manage tax obligations. This change ensures continued tax relief for airlines operating in Missouri's aviation sector without altering the current $1.5 million annual cap on taxable fuel.
SB 1704 would authorize a state tax credit for individuals who adopt certain animals, such as dogs or cats from licensed shelters, reducing their state income tax liability. The credit would directly affect adopters who meet the bill's criteria and are subject to state income tax. Key provisions include defining eligible animals and establishing the credit amount, though specific details are not provided in the abstract. Introduced on February 23, 2026, the bill is currently in its first reading stage with no further legislative action taken.
HB 3294 would allow Missouri taxpayers to subtract military income earned while serving in a combat zone from their state taxable income. This provision applies to income included in federal adjusted gross income but not otherwise excluded, specifically covering service in areas designated by the President as combat zones. The subtraction would reduce the taxable income subject to Missouri's income tax for qualifying military personnel. The bill is currently under legislative consideration after being introduced and read for the second time.
HB 3392 exempts farmers and ranchers purchasing dyed diesel fuel for agricultural use from needing to file a Form 149 sales tax exemption certificate. The bill specifically applies to dyed diesel fuel sold at retail pumps designated for off-road use (like farm equipment), which is clearly marked as such. Retailers selling this fuel are no longer required to collect or maintain physical exemption certificates for these transactions. This change simplifies tax compliance for agricultural diesel purchases under existing sales tax rules.
