Modifies provisions relating to taxation

SJR 83 is a constitutional amendment proposal that would allow Missouri's legislature to define the state's income tax base by referencing current or future U.S. federal tax laws. If approved by voters in 2026, it would let Missouri adopt federal income tax definitions while capping the state's income tax rate at 4.7%. The amendment would not change existing tax rates but would enable the legislature to adjust how income is calculated for state tax purposes. This change would directly affect Missouri taxpayers and the state's tax collection process, requiring voter approval before taking effect.