SJR 31 Missouri Senate · 2025 Regular Session

Modifies provisions relating to taxation

This bill (SJR 31) has a generic title and abstract stating it "modifies provisions relating to taxation," but the provided context lacks specific details about which tax provisions are affected, who would be impacted, or the exact policy changes. No concrete mechanisms, affected groups, or tax areas (such as income, sales, or property tax) are described in the available information. Without further details on the actual modifications, a substantive summary cannot be provided. The bill is currently in committee review with no public hearing outcomes or specific provisions outlined.
Bill status in committee 1 of 4 stages cleared
Introduction
Dec 2024
Committee Review
Floor Vote
Governor
Introduced Dec 1, 2024 Last action Feb 19, 2025
Maddy AI version diff · 1 comparison

What changed between versions

Introduced Senate Committee Substitute - Committee Version · 5 edits
MODERATE
The bill was amended to expand its scope from repealing two constitutional sections to four, adding provisions to eliminate the personal income tax starting January 1, 2027, and creating two new funds (Tax Reform Fund and Budget Responsibility Fund) to manage surplus revenue. The spending limit provisions were modified to allow for greater flexibility in raising spending limits through different voting thresholds (two-thirds or three-fourths) rather than requiring a governor's request. The amendment now includes specific dates for implementation and clarifies how population changes affect spending limits.
Scope change
The bill's scope expanded from repealing two sections to four sections, adding new provisions for personal income tax elimination and two new state funds.
TIMELINE

Added specific implementation date of January 1, 2027 for personal income tax elimination.

FISCAL

Created two new funds: Tax Reform Fund and Budget Responsibility Fund to manage surplus revenues.

REQUIREMENT

Changed spending limit increase requirements from requiring governor's request to allowing general assembly to authorize increases through two-thirds or three-fourths voting thresholds.

SCOPE

Added provision to repeal and replace four sections instead of two, including new tax elimination provisions.

DEFINITION

Added language clarifying that spending limits apply to moneys excluding federal funds and defining how population changes affect spending limits.

Floor votes

How they voted

No floor votes recorded yet.
Full legislative history

Actions timeline

Total actions
5
Key actions
2
Committee
2
Feb 19, 2025
Upper · Passed
SCS Voted Do Pass w/(SCS SJRs 31, 20, 24, 42, 32 & 48) Economic and Workforce Development Committee (1282S.05C)
upper
Feb 12, 2025
Upper · Passed
Hearing Conducted S Economic and Workforce Development Committee
upper
Dec 1, 2024
Introduced
Prefiled
upper
1 primary · 0 co-sponsors

Sponsors

Role
Legislator
Party
State
District
P
Photo of Ben Brown
Ben Brown
RRepublican
MO
26