HB 3428 Missouri House · 2026 Regular Session

Credits moneys remaining in expired funds to general revenue

HB 3428 creates a tax amnesty program allowing taxpayers to pay past-due taxes from 2014 without penalties or interest, provided they pay in full by November 30, 2015, and agree to comply with tax laws for eight years. It directly affects taxpayers with unpaid state tax liabilities due by December 31, 2014, excluding those under criminal investigation or litigation. The program establishes a "Tax Amnesty Fund" to hold payments, using funds to increase MO HealthNet provider reimbursements and dental coverage for adults in fiscal 2016, with any remaining money after 2023 transferred to general revenue. The bill specifies strict eligibility rules, including full payment deadlines, 8-year compliance requirements, and forfeiture of appeal rights for participating taxpayers.

Issues: ✓ Budget & Taxes

Bill status in committee 1 of 4 stages cleared

Introduction

Feb 2026

Committee Review

Floor Vote

Governor

Introduced Feb 25, 2026 Last action Mar 30, 2026

Maddy AI version diff · 1 comparison

What changed between versions

Introduced → House Committee Substitute · 4 edits

MODERATE

The bill was amended to reduce the number of repealed statutes from sixteen to twelve by removing references to sections 477.650 and 650.120. The total number of new sections enacted was also reduced from sixteen to twelve to match the repealed sections. The substantive policy content regarding tax amnesty and MO HealthNet funding appears unchanged in the visible portions of the document.

Scope change

The bill's scope was narrowed by removing two specific statutes (477.650 and 650.120) from the list of repealed sections, reducing the total count of repealed and enacted sections from sixteen to twelve.

SCOPE

Sections 477.650 and 650.120 were removed from the list of repealed statutes in the bill's summary and Section A.

TECHNICAL

The bill's title was changed from 'Introduced' to 'House Committee Substitute', indicating it has been amended by the House committee.

The bill's bill number was changed from 7334H.01I to 7334H.03C, reflecting the committee substitution.

New lines were added to the bill header indicating it is now a House Committee Substitute version.

Floor votes

How they voted

No floor votes recorded yet.

Full legislative history

Actions timeline

Total actions

Key actions

Committee

Mar 30, 2026

Lower · Passed

HCS Reported Do Pass (H) - AYES: 17 NOES: 0 PRESENT: 1

lower

Mar 26, 2026

Lower · Passed

HCS Voted Do Pass (H)

lower

Feb 26, 2026

Committee

Referred: Government Efficiency(H)

lower

Feb 25, 2026

Introduced

Introduced and Read First Time (H)

lower

1 primary · 0 co-sponsors