HB 3354 modifies Missouri's tax rate that funds pensions for blind residents. It sets a new tax rate of 0.0005% (five ten-thousandths of one cent) on each $100 of taxable property value, collected alongside other state taxes and deposited into the blind pension fund. The bill specifies that pension payments must be made first from this fund, with any remaining balance after payments going to support the Commission for the Blind, and any leftover funds at the end of the biennium transferred to the public school fund. This change directly affects blind Missourians receiving pensions and the Commission for the Blind, altering how the state finances these benefits.
HB 3402 allows county tax collectors to waive penalties and fees for taxpayers who made a good-faith effort to pay taxes on time but missed the deadline, provided full payment is made within 15 days of the delinquent date. It also covers cases where the county made errors in tax calculations or system failures caused late notices, requiring the county to refund waived penalties within 30 days of a written request. The bill does not change the requirement to pay taxes by December 31, only affects penalties and interest. It directly impacts taxpayers who face late charges due to county errors or system issues, not those who simply failed to pay.
SB 1756 - Economic Development, Commerce and Insurance & Labor and Industrial Relations . ECONOMIC DEVELOPMENT . Governor Senate GR $ 104,058,258 $ 101,558,258 FEDERAL 1,975,317,273 1,975,317,273 OTHER 41,398,470 41,398,470 . _____________ _____________ TOTAL $2,120,774,001 $2,118,274,001 . House Final GR FEDERAL OTHER . _____________ _____________ TOTAL . COMMERCE AND INSURANCE . Governor Senate GR $ 260,001 $ 260,001 FEDERAL 1,650,000 1,650,000 OTHER 86,595,003 85,382,359 . _____________ _____________ TOTAL $ 88,505,004 $ 87,292,360 . House Final GR FEDERAL OTHER . _____________ _____________ TOTAL . LABOR AND INDUSTRIAL RELATIONS . Governor Senate GR $ 4,945,228 $ 4,945,228 FEDERAL 62,386,097 62,386,097 OTHER 256,553,166 256,553,166 . _____________ _____________ TOTAL $ 323,884,491 $ 323,884,491 . House Final GR FEDERAL OTHER . ___________ ___________ TOTAL ADAM KOENIGSFELD
HB 3172, the "Responsibility Preservation Act," requires all state departments to use all available non-general revenue funds - such as federal grants or dedicated funds - before spending money from the general state budget. This directly affects state agencies responsible for managing budgets and spending. The key provision mandates that departments must first exhaust all other funding sources, with an exception for federal funds that legally require matching state funds. The bill aims to prioritize existing funding streams over general revenue allocations.
HB 3376 repeals Missouri's income tax subtractions for certain capital gains, directly affecting individual taxpayers who previously reduced their Missouri taxable income using these deductions. The bill modifies how Missouri calculates income tax by removing specific subtractions, requiring taxpayers to include amounts previously excluded - such as gains from property with higher Missouri basis than federal basis - into their taxable income. This change aligns Missouri's tax calculation more closely with federal rules for these specific capital gains scenarios, eliminating a prior tax benefit. The bill does not alter tax rates but adjusts the income base for affected taxpayers.
SB 1671 would allow qualifying Missouri cities, including Lexington, to impose up to a 0.5% sales tax for public safety purposes, subject to voter approval. The tax requires a citywide ballot measure where voters must approve the specific tax rate (e.g., "Shall the city of Lexington impose a citywide sales tax of ___% for public safety?"). All revenue must be deposited into a special trust fund and used exclusively for police, fire, and emergency medical services equipment, salaries, and facilities. The bill specifies detailed population and geographic criteria cities must meet to qualify for this tax authority.
SB 1678 creates a tax credit for Missouri taxpayers who contribute to approved child care providers or intermediaries (nonprofits distributing funds to providers). The credit covers 75% of eligible contributions, with a minimum of $100 and maximum of $200,000 per year, but only for funds used to support child care for children 12 and under (e.g., facility upgrades, staff training, or quality improvements). Child care providers must apply to the Missouri Department of Economic Development for approval and verify contributions within 60 days, while taxpayers must receive a documented verification to claim the credit. The credit is non-refundable, cannot be transferred, and may be carried forward for up to six years if unused in the initial tax year.
HB 3340 prohibits state agencies from using state funds to lease, build, retrofit, or contract for operations (like food, medical, or security) at facilities holding civil immigration detainees. It directly affects state agencies and local governments receiving state funding that might otherwise support immigration detention. The bill specifically bans state spending on these activities but does not interfere with information-sharing requirements under existing law or federal immigration law. This is a direct policy change restricting state financial support for civil immigration detention operations.
SB 1766 - American Recovery Plan Act Appropriations . Governor Senate GR $ 324,697,955 $ 239,997,955 FEDERAL 1,355,102,368 1,355,102,368 OTHER 9,841,018 9,841,018 . ______________ ______________ TOTAL $ 1,689,641,341 $ 1,604,941,341 . House Final GR FEDERAL OTHER . _______________ ______________ TOTAL ADAM KOENIGSFELD
HB 3503 would replace the existing sales tax on food with a new "business enterprise tax" applied to for-profit businesses operating in the state. The tax would be calculated based on a business's "enterprise value tax base," which includes compensation paid, interest, and dividends. This new tax is designed to offset the revenue loss from removing the food sales tax, ensuring no net reduction in state tax revenue. The bill applies to most businesses (excluding certain nonprofits, insurance companies, and investment trusts) but does not affect individual consumers directly.
