SB 15 prohibits specific weather modification techniques (like cloud seeding to alter precipitation) and the use of aircraft to drop pollution or biological agents intended to manipulate the environment or harm food supplies. It directly affects individuals or entities attempting these practices within the state, with an explicit exemption for standard pesticide use on farms. The bill establishes civil liability for damages caused by prohibited environmental manipulation, allowing for both financial compensation and court-ordered stoppages. This legislation focuses on preventing certain atmospheric interventions while maintaining existing agricultural pesticide regulations.
SB 6 reduces the statewide assessment rate for personal property from previous levels to 33.33% of its true value. This change directly affects property owners - including businesses and individuals - across Missouri counties and the City of St. Louis, as they will pay taxes based on this new valuation percentage. The bill repeals prior assessment rules and establishes this uniform rate for all tangible personal property, excluding specific subclasses like agricultural crops (0.5%) or solar equipment (5%). It does not alter real property assessment rates or other existing tax classifications.
SB 16 gradually eliminates Missouri's corporate income tax by reducing the tax rate over time. Starting in 2020, corporations pay 4% on Missouri taxable income, with annual 0.8% reductions beginning in 2026 until the tax is fully phased out by 2030. The bill directly affects all Missouri corporations operating within the state, though it excludes out-of-state businesses covered under specific statutes (sections 190.270-190.285). Key provisions include a fixed 4% rate from 2020-2025, followed by stepwise rate cuts, with no corporate tax applying to Missouri taxable income after 2029. This is a concrete policy change to reduce corporate tax liability over a decade.
This constitutional amendment (SJR 4) would require Missouri counties and local governments to obtain voter approval before raising most local taxes, fees, or licenses above current levels. It sets specific rules for adjusting tax levies when property values change, ensuring revenue stays consistent with prior levels. The amendment excludes taxes for bond payments (but applies if those funds are used for other purposes). If approved by voters in the 2026 election, it would replace current constitutional tax authority rules.
SB 8 exempts qualifying food sales from Missouri's state sales tax. It applies to groceries and food items redeemable with federal food stamps (like those sold in supermarkets), but excludes restaurants and similar establishments where over 80% of revenue comes from prepared food for immediate consumption. The bill defines "food" broadly to include vending machine sales, while specifically excluding restaurants, fast food, and cafés. This change would reduce taxes for shoppers buying eligible groceries but leave restaurant meals taxable. The revenue saved from this exemption would no longer be deposited into the school district trust fund as previously required.
SB 9 creates a new property tax credit program for Missouri homestead owners. Eligible residents (owners of their primary home who pay property taxes) can receive a credit equal to the difference between their current tax bill and their "initial credit year" tax bill (with a 5% annual cap on increases). Counties must either pass an ordinance or hold a voter referendum (requiring 5% of registered voters to petition) to implement the credit, which applies directly to the taxpayer's property tax statement. The credit does not change state tax rates but allows local counties to offset increases for qualifying homeowners.
SB 17 prohibits tax collectors from seizing a person's primary residence (including farm properties held in an LLC for farming) or personal property to collect unpaid taxes. The bill requires collectors to first make a demand for payment in person or by leaving a notice at the owner's home before considering seizure, and limits seizure attempts to after October 1st each year. This protects homeowners and owners of personal belongings from losing their primary residence or personal items due to tax debt. The law applies to all counties in Missouri and directly affects property owners who owe delinquent taxes on exempted properties.
SB 14 modifies Missouri's income tax structure to create a dedicated Disaster Relief Fund. It imposes a new 1% tax on Missouri taxable income exceeding $1 million starting in 2026, with all revenues directed to the fund. The fund, managed by the state treasurer, must be used exclusively by the Department of Public Safety for disaster relief as declared by the governor, including emergencies in cities outside counties (75% of funds) or other areas (25%). This tax and fund expire December 31, 2028, and the bill does not affect tax rates below $1 million.
SJR 2 proposes a constitutional amendment to change Missouri's property tax system. It creates a new homestead property tax credit starting January 1, 2027, for homeowners who live in their primary residence (classified as "homestead" in Class 1). The credit equals the difference between a homeowner's current property tax bill and their initial credit year tax bill, applied automatically by county collectors. The amendment also adds a provision prohibiting taxes on unrealized asset gains before a sale. This measure requires voter approval at the 2026 general election.
This bill modifies Missouri's constitutional amendment process. It requires that any amendment proposed by citizen initiative must receive a majority of votes statewide **and** a majority in more than half of the state's congressional districts to pass, unlike amendments proposed by the legislature. The bill also bars foreign nationals or entities connected to foreign governments from funding, supporting, or influencing constitutional amendment initiatives, with violations voiding the proposed amendment. These changes apply specifically to initiative-driven amendments, not those proposed by the state legislature.
Senate Resolution 39 makes technical adjustments to the description of the President Pro Tem of the Senate within Senate Rules 10, 13, and 29. This primarily affects the internal operational procedures and documentation of the Senate.
Modifies Senate Rule 96 to provide that, no later than March 1, 2025, the Senate shall provide an audio and video feed of its proceedings on the website of the Senate
