SB 1041 - This act authorizes the board of education of a metropolitan school district to impose a tax on real property located in the district for the purpose of funding special educational services in the district. The tax shall not exceed three cents per one hundred dollars assessed valuation. This act is identical to SB 203 (2025), SB 966 (2024), and HB 2442 (2024). JOSH NORBERG
HB 3248 proposes to create a sales tax exemption in Missouri for supplies specifically needed to care for infants. The bill would allow parents and caregivers to purchase items such as diapers, formula, and other essential baby care products without paying state sales tax. This change would directly affect families with infants by reducing the cost of raising a baby. The legislation modifies existing sales tax laws to include these infant care supplies in the list of exempt items, similar to how other essential goods are currently treated.
SJR 115 - This constitutional amendment, if approved by the voters, modifies provisions relating to taxation. INCOME TAX This amendment provides that, if all revenue triggers established by the General Assembly for the elimination of the individual income tax are met such that the top rate of tax is reduced below 1.4%, then for any tax year beginning on or after the later of January 1, 2031, or January 1 of the year in which the top rate of tax is reduced below 1.4%, no individual income tax shall be imposed by the state, provided that this provision shall not apply to any earnings tax imposed by a political subdivision or to the income tax imposed on the income of trusts, estates, or fiduciaries thereof, corporations, partnerships, limited liability companies, or any other entity other than real persons. SALES AND USE TAX This amendment authorizes the General Assembly to expand the sales and use tax base to include the ability to tax any goods and services. Beginning January 1, 2029, any county, city, town, or village imposing a sales or use tax at a rate greater than 1%, and any other political subdivision imposing a sales and use tax at a rate greater than 0.5% shall annually adjust one or more of several tax levies imposed by such political subdivision for the purpose of offsetting any additional revenue received from the expansion of the sales and use tax base. The levies that shall be adjusted are the sales and use tax rate, personal property tax levy, residential real property tax levy, or earnings tax rate. Notwithstanding such provision, no adjustment made pursuant to this provision shall result in a reduction in funding to the public schools within or serving such political subdivision. Beginning January 1, 2029, each constitutionally-imposed sales and use tax rate shall be adjusted in a manner provided by law in order to produce substantially the same amount of revenue as the median annual revenue that such tax produced for the three fiscal years ending prior to the preceding calendar year, as adjusted for inflation. The State Auditor shall determine any such adjustments. Any tax or revenue increase resulting from any general law enacted by the General Assembly for the purpose of eliminating the individual income tax, provided that such general law is enacted within three years of the effective date of this amendment, shall be exempt from Hancock limitations and from constitutional provisions relating to motor fuel tax. The Director of Revenue may promulgate rules for the purpose of clarifying and prohibiting the circumvention of the expansion of the sales and use tax base, as well as to define any terms left undefined by general law. This amendment is substantially similar to SS/SCS/HCS/HJRs 173 & 174 (2026). JOSH NORBERG
SS#3/SB 1062 - This act requires the Commissioner of Administration, prior to awarding any contract in an amount of $20 million or more, to obtain the consent of both the chair of the house budget committee and the chair of the senate appropriations committee. Under this act, the Missouri Commission for the Deaf and Hard of Hearing shall establish a statewide communication access services program to improve compliance with the federal Americans with Disabilities Act for agencies and businesses by coordinating resources, filling service gaps, and assisting with costs related to accommodations. The Commission shall develop a statewide registry of service providers, establish training and equipment standards, maintain an informational website, provide training, conduct outreach, and submit an annual report to the Governor and General Assembly, as described in the act. The Commission shall also, subject to appropriation, finance requests for assistance in providing communication access services and administer scholarships for professional development, internships, and certification testing. This provision is identical to SB 1637 (2026) and similar to SB 766 (2025). This act creates the "Charity Act" and the "Charity" program. The act requires the Department of Social Services to coordinate with various state agencies and a partner network to assist participants in achieving personal goals, self-sufficiency, community integration, and a prosperous future. Participation in the Charity program is limited to legal residents who are 18 years of age or older, except as otherwise provided in the act. State departments and agencies are required to participate in the Charity program at the direction of the Governor. In order to use government resources more effectively and efficiently, participating state departments and agencies shall use existing resources and personnel, to the extent possible, to operate the Charity program. This provision is substantially similar to SB 1803 (2026). SARAH HASKINS
This bill's abstract states it "modifies provisions relating to the Missouri Technology Corporation" but provides no specific details about the changes. The available context only lists the bill title, a generic abstract, and its status (S First Read on 2026-02-25). No concrete policy changes, affected parties, or key mechanisms are described in the provided information. Without further details on the specific provisions being modified, a substantive summary cannot be generated.
The provided context does not include the bill's actual provisions, mechanisms, or specific policy details. It only states the title ("Veterans Mental Health Innovation Act") and indicates the bill is in early procedural stages (first and second reads referred to committee). Without the bill text or detailed abstract describing what the legislation would do, who it affects, or its key provisions, a substantive summary cannot be created. The context lacks the necessary information to explain the bill's concrete policy changes or who would be directly impacted.
SB 1805 - Under this act, certain school districts shall no longer receive hold-harmless state aid payments or Small Schools Grant payments. Additionally, certain school districts shall have their foundation formula payments calculated using a new definition of the term "local effort" that is based on 2024 property values and local revenue from fiscal year 2025, rather than the 2004 property values and fiscal year 2005 revenue as provided under current law. The following school districts shall not receive hold-harmless state aid payments or Small Schools Grant payments: Northwestern, Keytesville, Blackwater, Cooper County, Otterville, Pilot Grove, and Higbee. (Subsection 1) The following school districts shall receive foundation formula payments calculated using a definition of the term "local effort" based on 2024 property values and fiscal year 2025 local revenue receipts, as provided in the act: Prairie Home, Brunswick, New Franklin, and Glasgow. Additionally, these school districts shall not receive state aid under hold harmless adjustments or the Small Schools Grant. (Subsection 2) The following school districts shall receive foundation formula payments calculated using a definition of the term "local effort" based on 2024 property values and fiscal year 2025 local revenue receipts, as provided in the act: Salisbury, Boonville, Fayette, and Westran. None of these school districts shall receive state aid under hold harmless adjustments. (Subsection 3) This act is identical to SB 1736 (2026). OLIVIA SHANNON
Missouri Senate Bill 1723 modifies fees and taxes for excursion gambling boats. It increases the admission fee from $2 to $5 per person, with $1 paid to the home dock city/county, $4 split between the Missouri Department of Mental Health's developmental disabilities fund and the Veterans Commission Capital Improvement Trust Fund, and $1 deposited into the gaming commission fund. Licensees must pay this fee for all passengers, including free passes, and can still charge higher ticket prices. The bill also clarifies that licensees remain subject to standard state taxes but cannot be charged additional fees exclusively for their gambling boat operations.
SB 941 - This act modifies provisions relating to gaming. ILLEGAL GAMING This act establishes the "Illegal Gaming Enforcement Fund", which shall consist of a portion of revenues generated from an administrative fee imposed on video lottery terminals authorized by the act. Moneys in the fund shall be used by the Attorney General, prosecutors, and law enforcement to investigate, enforce, charge, and prosecute illegal gaming in this state. (Section 27.180) Current law authorizes the superintendent of the Highway Patrol to enter into an agreement with the Missouri Gaming Commission to enforce laws relating to gaming. This act authorizes the superintendent to also enter into such an agreement with the Missouri Lottery Commission. (Section 43.050) The act modifies the definition of "advance gambling activity" to include conduct directed toward the creation or establishment of a gambling device. The act also provides that the term "gambling" does not include video lottery gaming authorized by the act. (Sections 572.010 and 572.100) This act provides that, for constitutionally authorized raffles, such raffles shall use tickets, a device, or a machine where a person or persons buy one or more changes from a finite number of draws for a prize. Such machine shall be certified as provided in the act. (Section 572.015) This provision is substantially similar to a provision in SB 643 (2022), SB 764 (2022), SB 906 (2022), HB 2080 (2022), and HB 2541 (2022), and is similar to a provision in SB 632 (2022), SB 1237 (2022), and HB 2910 (2022). This act establishes the "Missouri Gaming Bureau" within the Department of Public Safety. The director of the Bureau shall be a uniformed member of the Highway Patrol, and the Bureau may contract with the Missouri Gaming Commission and the Missouri Lottery Commission for criminal and regulatory investigations involving excursion gambling boats and video lottery gaming authorized by the act. Members of the Bureau shall be paid from funds designated as administrative within the State Lottery Fund. (Section 650.930) STATE LOTTERY Current law prohibits the state lottery from approving any lottery game based on the outcome of sporting events. This act repeals such prohibition, provided that the maximum ticket price shall not exceed five dollars per ticket. Additionally, the act authorizes the Lottery Commission to use an internet application to sell electronic scratcher games, draw games, and pull-tab games where a player may access such application using a personal device. (Sections 313.205 and 313.230) VIDEO LOTTERY GAMING This act establishes the Honoring Missouri Veterans and Supporting Missouri Education Act. This act allows the State Lottery Commission to implement a system of video lottery game terminals and to issue licenses to video lottery game manufacturers, distributors, operators, handlers, and retailers. The Commission shall not allow a single vendor or licensee to be responsible for implementing the program. (313.429.1) Video lottery game terminals may be placed in any video lottery game retailer's location, as such term is defined in the act. (Section 313.427) Video lottery game terminals shall be connected to a centralized computer system developed or procured by the Commission. No video lottery game terminal shall be placed in operation without first being connected to such centralized computer system. Video lottery game terminals shall meet the standards provided for in the act. (Section 313.429.2(14)) The Commission may impose a non-refundable application fee, as described in the act. The initial license shall be for a period of one year. Thereafter, the license renewal period shall be four years with the applicable license renewal fee paid for each year such license is renewed, as described in the act. In addition to such license fees, video lottery game operators shall pay the Commission an annual administrative fee of $1,000 for each video lottery game terminal placed in service. No license shall be issued to any person who has been convicted of a felony or crime involving illegal gambling. (Section 313.429.3) Video lottery game operators and video lottery game retailers shall enter into a use agreement for the placement of video lottery game terminals, as described in the act. The agreement shall specify an equal division of net terminal income after adjustments for taxes and administrative fees are made. Video lottery game operators and video lottery game retailers are prohibited from offering anything of value other than the percentage of adjusted gross receipts for the placement of video lottery terminals. (Section 313.429.4) Video lottery game operators shall pay winning tickets using a video lottery game ticket redemption terminal, which shall be located within the video lottery game retailer's establishment in direct proximity of where such video lottery games are offered. Unredeemed video lottery game tickets shall expire after 180 days of issue. (Section 313.429.8) The price of video lottery game terminal credits shall be determined by the Commission, and the maximum wager played per video lottery game shall not exceed $4.00. No cash award for the maximum wager played on any individual lottery game shall exceed one dollar less than the maximum amount allowable by federal law before tax withholding is required. (Section 313.429.10(1)) Operators shall not operate more than eight terminals at any one video lottery game retailer location. (Section 313.429.10(2)) A person under the age of twenty-one shall not play video lottery games. Video lottery game operators shall have a video surveillance system within the immediate area of the retailer's establishment where video lottery game terminals are located. (Section 313.429.11(1) and (2)) Video lottery game operators shall pay to the Commission thirty-four percent of the video lottery game adjusted gross gaming revenue. The Commission shall transfer ten percent of the adjusted gross gaming revenue tax to the cities and counties in which video lottery gaming terminals are located. (Section 313.429.12) The Commission shall procure a centralized computer system no later than 180 days following the effective date of the act, and shall establish start and operational dates as described in the act. (Section 313.431) Participation in the state lottery under this act shall not be construed to be a lottery or gift enterprise in violation of Article III, Section 39 of the Constitution of Missouri. (Section 313.433) This act allows municipalities and counties to adopt ordinances permitting or prohibiting video lottery game terminals within the municipality or the unincorporated area of the county. (Section 313.435) These provisions are identical to HCS/HB 970 (2025), are substantially similar to SB 16 (2025), SB 73 (2025), SB 112 (2025), SB 192 (2023), SB 557 (2023), SB 574 (2023), HB 699 (2023), SB 642 (2022), SB 686 (2022), SB 19 (2021), SB 319 (2021), HB 1014 (2021), SB 566 (2020), SB 43 (2019), and SB 452 (2017), and to provisions in SB 824 (2024), SB 1083 (2024), SB 1021 (2024), HB 2921 (2024), SB 1 (2023), SB 906 (2022), SS/HCS/HBs 2502 & 2556 (2022), HB 2080 (2022), SCS/SB 98 (2021), HB 915 (2021), SS#3/SCS/SB 44 (2019), and SS/SCS/SB 767 (2018), and are similar to HB 990 (2017). EXCURSION GAMBLING BOAT ADMISSION FEE Current law requires excursion gambling boat licensees to pay an admission fee of $2 per person, with $1 deposited to the Gaming Commission Fund and the remaining $1 paid to the home dock city or county. This act increases such fee to $4 per person, and allocates the additional $2 to the Missouri Veterans Commission. (Section 313.820) This act is substantially similar to HCS/HB 970 (2025). JOSH NORBERG
This bill authorizes a sales and use tax exemption for products purchased at prison canteens or commissaries in Missouri. It directly affects state and local tax authorities as well as inmates and vendors who sell goods within correctional facilities. The key provision establishes that these specific retail sales will not be subject to state or local sales taxes, similar to exemptions already granted for other types of purchases. By removing the tax burden on these transactions, the bill aims to provide a consistent tax treatment for prison store purchases without changing the underlying tax laws for other goods.
