HJR 192 proposes a constitutional amendment to dedicate specific highway-related revenues to a new "state road fund" for transportation projects. It would require that 73% of the state sales tax on motor vehicles, trailers, and related fuels - after deducting collection costs - be deposited directly into this fund, with the remainder distributed to counties, cities, and a separate transportation fund. The fund must be used exclusively for state highway construction, maintenance, bond payments, and reimbursing counties for roads later adopted into the state system. This change would bypass annual legislative appropriations for these purposes, directly affecting Missouri's highway system, county road costs, and the state highways commission's budget authority.
HB 3467 would allow counties to impose a 0.5% sales tax on most retail purchases (excluding exempt items) to fund developmental disability services, but only if voters approve it in a separate election. The tax revenue must be used exclusively for sheltered workshops, residences, or related services for people with developmental disabilities. Counties could not implement this tax without voter approval, requiring a "YES/NO" ballot measure specifying the tax amount and purpose. This tax would be in addition to existing sales taxes and must be deposited into a dedicated fund for the specified services.
SB 1761 allocates state funds to four key state government entities: elected officials (such as governors and legislators), the Office of Public Defender, the Judiciary (courts), and the General Assembly (state legislature). The bill provides the necessary financial resources for these branches to operate during the upcoming fiscal period. As a funding appropriation bill, it does not change laws or policies but ensures these institutions have budgetary support. This is a routine procedural measure to cover operational costs, not a substantive policy change.
HB 3236 creates a sales tax exemption for building supplies used in constructing unattached single-family homes within participating counties or municipalities. It directly affects homebuilders and homeowners in jurisdictions that opt into the program, limiting the exemption to purchases under $250,000 per home. To qualify, a county or municipality must pass an ordinance to join the program, and homebuilders must obtain a department of revenue exemption letter confirming eligibility. The exemption applies only to construction of single-family homes, not attached dwellings, and runs from January 1, 2027, through 2031.
SB 1646 reorganizes how Missouri municipalities must use tourism tax revenues. It requires 75% of collected taxes to fund tourism infrastructure (like roads, parks, and facilities for events), while 25% must support tourism marketing and promotion. Any existing tourism bonds issued before 1997 can be paid down using a portion of the 75% infrastructure allocation. Municipalities must also obtain voter approval before implementing these taxes or using them to retire debt.
HB 3354 modifies Missouri's tax rate that funds pensions for blind residents. It sets a new tax rate of 0.0005% (five ten-thousandths of one cent) on each $100 of taxable property value, collected alongside other state taxes and deposited into the blind pension fund. The bill specifies that pension payments must be made first from this fund, with any remaining balance after payments going to support the Commission for the Blind, and any leftover funds at the end of the biennium transferred to the public school fund. This change directly affects blind Missourians receiving pensions and the Commission for the Blind, altering how the state finances these benefits.
HB 3402 allows county tax collectors to waive penalties and fees for taxpayers who made a good-faith effort to pay taxes on time but missed the deadline, provided full payment is made within 15 days of the delinquent date. It also covers cases where the county made errors in tax calculations or system failures caused late notices, requiring the county to refund waived penalties within 30 days of a written request. The bill does not change the requirement to pay taxes by December 31, only affects penalties and interest. It directly impacts taxpayers who face late charges due to county errors or system issues, not those who simply failed to pay.
SB 1756 - Economic Development, Commerce and Insurance & Labor and Industrial Relations . ECONOMIC DEVELOPMENT . Governor Senate GR $ 104,058,258 $ 101,558,258 FEDERAL 1,975,317,273 1,975,317,273 OTHER 41,398,470 41,398,470 . _____________ _____________ TOTAL $2,120,774,001 $2,118,274,001 . House Final GR FEDERAL OTHER . _____________ _____________ TOTAL . COMMERCE AND INSURANCE . Governor Senate GR $ 260,001 $ 260,001 FEDERAL 1,650,000 1,650,000 OTHER 86,595,003 85,382,359 . _____________ _____________ TOTAL $ 88,505,004 $ 87,292,360 . House Final GR FEDERAL OTHER . _____________ _____________ TOTAL . LABOR AND INDUSTRIAL RELATIONS . Governor Senate GR $ 4,945,228 $ 4,945,228 FEDERAL 62,386,097 62,386,097 OTHER 256,553,166 256,553,166 . _____________ _____________ TOTAL $ 323,884,491 $ 323,884,491 . House Final GR FEDERAL OTHER . ___________ ___________ TOTAL ADAM KOENIGSFELD
HB 3172, the "Responsibility Preservation Act," requires all state departments to use all available non-general revenue funds - such as federal grants or dedicated funds - before spending money from the general state budget. This directly affects state agencies responsible for managing budgets and spending. The key provision mandates that departments must first exhaust all other funding sources, with an exception for federal funds that legally require matching state funds. The bill aims to prioritize existing funding streams over general revenue allocations.
HB 3376 repeals Missouri's income tax subtractions for certain capital gains, directly affecting individual taxpayers who previously reduced their Missouri taxable income using these deductions. The bill modifies how Missouri calculates income tax by removing specific subtractions, requiring taxpayers to include amounts previously excluded - such as gains from property with higher Missouri basis than federal basis - into their taxable income. This change aligns Missouri's tax calculation more closely with federal rules for these specific capital gains scenarios, eliminating a prior tax benefit. The bill does not alter tax rates but adjusts the income base for affected taxpayers.
