Budget & Taxes (Procurement)

in committee · Missouri · Senate Jan 8, 2026

SB 898: Provides for the establishment of an early education school district in St. Louis County

SB 898 would create a new early education school district specifically for St. Louis County. This procedural bill establishes the administrative structure for a dedicated district focused on early childhood education programs within the county. It does not specify funding, curriculum, or direct impacts on families or schools beyond creating this new governing framework. The bill is currently pending review by the Senate Education Committee.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill creates new early education district with dedicated funding through property tax, establishing infrastructure for prekindergarten programs and expanding public education services.85% confidence

Sub-Topics Procurement Property Tax

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in committee · Missouri · House Apr 27, 2026

HB 3392: Exempts purchasers of certain dyed diesel fuel from the requirement to file a Form 149 Sales/Use Tax Exemption Certificate

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.

Topics ✓ Budget & TaxesSupports Budget & TaxesExempts farmers from tax compliance paperwork, simplifying process and providing targeted tax relief for agricultural diesel use.85% confidence

Sub-Topics Procurement Sales Tax Tax Incentives Tags Agriculture

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in committee · Missouri · Senate Apr 16, 2026

SB 1678: Authorizes tax credits for child care

SB 1678 creates a tax credit for Missouri taxpayers who contribute to approved child care providers or intermediaries (nonprofits distributing funds to providers). The credit covers 75% of eligible contributions, with a minimum of $100 and maximum of $200,000 per year, but only for funds used to support child care for children 12 and under (e.g., facility upgrades, staff training, or quality improvements). Child care providers must apply to the Missouri Department of Economic Development for approval and verify contributions within 60 days, while taxpayers must receive a documented verification to claim the credit. The credit is non-refundable, cannot be transferred, and may be carried forward for up to six years if unused in the initial tax year.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates tax credit reducing burden for child care expenses, providing relief to middle/lower income families through 75% coverage of eligible contributions.95% confidence

Sub-Topics Procurement Tax Credits

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in committee · Missouri · House May 15, 2026

HB 3247: Modifies the definition of food to authorize a reduced sales tax on the purchase of dietary and nutritional supplements

HB 3247 would expand the tax-exempt "food" category to include dietary supplements like vitamins and minerals, making them subject to the reduced one percent sales tax rate (currently applied to eligible grocery items) instead of standard rates. This directly affects supplement retailers and consumers purchasing these products, as they would no longer pay the higher tax rate on qualifying items. The bill specifies that restaurants and establishments where over 80% of revenue comes from prepared food (e.g., fast food, cafes) remain excluded from this tax treatment. The change is limited to supplements meeting federal definitions under 21 U.S.C. § 321(ff), not broader food items.

Topics ✓ Budget & TaxesSupports Budget & TaxesExpands tax-exempt food category to include supplements, providing tax relief to consumers and retailers by lowering sales tax rates from standard to 1%.90% confidence

Sub-Topics Business Taxes Procurement Sales Tax

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in committee · Missouri · House May 15, 2026

HB 2763: Creates provisions relating to funding of behavioral health services

HB 2763 creates a funding mechanism for behavioral health crisis services by requiring wireless service providers to collect specific fees. Dealers selling prepaid wireless services must charge end users $0.65 per transaction, while CMRS providers must charge $0.65 monthly per postpaid line for customers with primary use in the state. All collected funds will be deposited into the new "988 Crisis Continuum Fund" managed by the Department of Mental Health, directly supporting crisis services like the 988 hotline and open access behavioral health programs. This bill affects wireless providers, end users purchasing service, and the state's mental health department, with no tax implications for the collected fees.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates new telecom fees ($0.65 per transaction/month) to fund mental health crisis services via dedicated state fund, directly advancing budget allocation for essential public services.95% confidence ✓ HealthcareSupports HealthcareBill creates dedicated funding for behavioral health crisis services via telecom fees, directly supporting mental health services through the 988 Crisis Continuum Fund managed by the Department of Mental Health.95% confidence

Sub-Topics Procurement Mental Health

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in committee · Missouri · House May 15, 2026

HB 3151: Modifies the definition of food to authorize a reduced sales tax on the purchase of dietary and nutritional supplements

HB 3151 modifies the state's tax code by expanding the definition of "food" to include dietary and nutritional supplements, making them eligible for the 1% sales tax rate instead of the standard higher rate. This directly affects consumers purchasing supplements (like vitamins or protein powders) and businesses selling them, as they would pay the reduced tax rate. The bill specifies that "dietary and nutritional supplements" follow the federal definition under 21 U.S.C. § 321(ff), and clarifies that this exemption does not apply to restaurants or food establishments where more than 80% of revenue comes from prepared meals. The change applies to all sales of these supplements, regardless of where they are purchased.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides tax relief for dietary supplements by lowering sales tax rate from standard to 1%, aligning with tax relief indicators for consumers.90% confidence

Sub-Topics Procurement Sales Tax

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in committee · Missouri · House May 15, 2026

HB 2854: Modifies provisions for energy costs savings contracts

HB 2854 requires government agencies to use competitive bidding for energy-saving building projects and to secure contracts guaranteeing that energy or operational savings will cover the project costs within 15 years, with the provider reimbursing any shortfall annually. Eligible projects include insulation, energy-efficient lighting, HVAC upgrades, and other defined measures that reduce energy consumption or operating costs. The bill exempts certain educational not-for-profits and ensures existing construction procurement rules remain in effect.

Topics ✓ Budget & TaxesSupports Budget & TaxesRequires competitive bidding and 15-year savings guarantees for energy projects, ensuring government spending covers costs via provider reimbursement, promoting fiscal responsibility.85% confidence ✓ EnergySupports EnergyMandates competitive bidding for energy-saving building projects (e.g., insulation, efficient lighting) requiring cost savings within 15 years to reduce energy consumption.90% confidence ✓ EnvironmentSupports EnvironmentMandates energy efficiency upgrades (insulation, lighting, HVAC) in public buildings to reduce consumption, directly conserving resources and lowering emissions through savings-focused contracts.85% confidence

Sub-Topics Procurement Energy Efficiency

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in committee · Missouri · Senate Feb 25, 2026

SB 1239: Authorizes a sales tax exemption for food

SB 1239 would exempt food items from state sales tax if passed. This would directly benefit consumers purchasing groceries and prepared food, as they would no longer pay sales tax on these items. The bill's key provision is a simple change to tax law removing sales tax from eligible food products. The bill is currently in early stages (prefiled and first reading) and has not yet become law.

Topics ✓ Budget & TaxesSupports Budget & TaxesExempts food from sales tax, providing direct tax relief to consumers purchasing groceries, particularly benefiting lower-income households.95% confidence

Sub-Topics Procurement Sales Tax

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passed both · Missouri · Senate May 15, 2026

SB 994: Modifies provisions relating to taxation

SB 994 modifies Missouri's income tax return filing rules. It sets the deadline for filing state income tax returns to match the federal deadline under 26 U.S.C. 6072 (typically April 15), requiring payment by that date without additional notices. It also adds a provision preventing penalties or interest for taxpayers denied tax credits due to funding shortages, provided they pay within 60 days of the denial notice. This bill directly affects Missouri taxpayers and the Department of Revenue, changing filing deadlines and credit dispute procedures.

Topics ✓ Budget & TaxesSupports Budget & TaxesPrevents penalties/interest for taxpayers denied credits due to funding shortages, providing tax relief during state budget shortfalls.95% confidence

Sub-Topics Income Tax Procurement Property Tax

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in committee · Missouri · Senate Jan 15, 2026

SB 1112: Authorizes a sales tax exemption for breast pump supplies

SB 1112 would remove sales tax on breast pump supplies, including items like bottles, shields, and storage containers. This exemption directly affects new mothers, caregivers, and families purchasing these essential products. The bill’s key provision is a specific tax exemption for these medical supplies, making them more affordable. Currently pending in the Senate Economic and Workforce Development Committee, it has not yet been enacted.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides tax relief on essential medical supplies, making products more affordable for families, aligning with support indicators for lower-income tax relief.90% confidence ✓ HealthcareSupports HealthcareRemoves sales tax on breast pump supplies, improving affordability and access to essential maternal healthcare products.90% confidence

Sub-Topics Procurement Sales Tax Tax Incentives

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