SB 33 Missouri Senate · 2025 Regular Session

Creates provisions relating to emergency services

Based solely on the provided context, a substantive summary of SB 33 cannot be created. The official abstract ("Creates provisions relating to emergency services") does not specify any concrete policy changes, affected groups, or mechanisms. The bill's recent actions (prefiling, committee hearings, committee passage) only indicate procedural status, not the bill's content. Without details on what specific provisions are created, who they affect, or how they function, a factual summary meeting your requirements is not possible.

Bill status in committee 1 of 4 stages cleared

Introduction

Dec 2024

Committee Review

Floor Vote

Governor

Introduced Dec 1, 2024 Last action Feb 10, 2025

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What changed between versions

Introduced → Senate Committee Substitute - Committee Version · 6 edits

MODERATE

The bill was substantially rewritten to shift from adding a new emergency services tax to repealing existing sections and replacing them with a senior citizen property tax credit program. The original version focused on allowing municipalities and counties to levy taxes for fire and ambulance services, while the new version prioritizes providing property tax relief to Missouri residents aged 62 and older.

Scope change

The bill's scope changed from creating new tax authority for emergency services to establishing a property tax credit system for senior citizens, while also modifying existing sections related to local use taxes and sales taxes.

SCOPE

Removed the original provision allowing political subdivisions to levy ad valorem taxes for fire protection services, which previously required voter approval to implement.

ELIGIBILITY

Added a new property tax credit program for eligible taxpayers aged 62 or older who own a homestead, providing credits based on the difference between their current tax liability and their initial credit year liability.

FISCAL

Changed the funding mechanism from allowing new taxes for emergency services to providing property tax credits that reduce the tax burden on senior citizens.

DEFINITION

Added specific definitions for 'eligible credit amount', 'eligible taxpayer', 'homestead', and 'initial credit year' to clarify who qualifies for the tax credit program.

REQUIREMENT

Modified the requirements for local use taxes to clarify that they must be imposed at the same rate as local sales taxes and require voter approval before implementation.

Added requirements for counties to notify political subdivisions of total credit amounts by November 30th each year to ensure proper distribution of tax credits.

Floor votes

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Full legislative history

Actions timeline

Total actions

Key actions

Committee

Feb 10, 2025

Upper · Passed

SCS Voted Do Pass S Local Government, Elections and Pensions Committee (0257S.07C)

upper

Jan 27, 2025

Upper · Passed

Hearing Conducted S Local Government, Elections and Pensions Committee

upper

Dec 1, 2024

Introduced

Prefiled

upper

1 primary · 0 co-sponsors