HB 4 is a 2025-2026 budget bill that allocates state funds to Missouri's Department of Revenue and Department of Transportation. It specifies exact funding amounts for operational costs, including personnel, equipment, and technology projects (like a new licensing system), across multiple state funds. The bill ensures these funds are spent only for authorized purposes during the fiscal year starting July 1, 2025, as required by Missouri's constitution.
HB 3101 proposes tax credits for Missouri taxpayers who donate to domestic violence shelters or rape crisis centers. Businesses and individuals can claim a credit equal to 50% of donations before July 1, 2022; 70% from July 1, 2022, through 2025; and 100% for donations to rural facilities starting July 1, 2026. Credits cannot exceed $100,000 annually per taxpayer (adjusted for inflation) or the taxpayer’s state income tax liability, with a $2 million total cap before 2022. The Department of Social Services will classify eligible facilities and manage credit allocation, requiring donors to contribute at least $100 annually to qualify. The bill is currently in the early stages of the legislative process.
HB 2009 is Missouri's fiscal year 2026-2027 appropriations bill specifically funding the Department of Corrections. It allocates $7.5 million for the Office of the Director (including Family Support Services), $3.1 million for Professional Standards, $3.8 million for Offender Reentry, and other specific programs like community treatment services ($3 million) and restitution payments ($58,400). The bill allows limited budget flexibility (e.g., 10% between sections, 3% to other sections) but requires strict adherence to fund sources and purpose. It directly affects Corrections operations, staffing, facility maintenance, and specific initiatives like the foster care dog program funded through a trust fund.
HB 3151 modifies the state's tax code by expanding the definition of "food" to include dietary and nutritional supplements, making them eligible for the 1% sales tax rate instead of the standard higher rate. This directly affects consumers purchasing supplements (like vitamins or protein powders) and businesses selling them, as they would pay the reduced tax rate. The bill specifies that "dietary and nutritional supplements" follow the federal definition under 21 U.S.C. § 321(ff), and clarifies that this exemption does not apply to restaurants or food establishments where more than 80% of revenue comes from prepared meals. The change applies to all sales of these supplements, regardless of where they are purchased.
HB 3149 modifies Missouri county sales tax rules to specifically direct revenue from certain local sales taxes toward early childhood education. It requires counties seeking to fund early childhood education through new sales taxes to obtain voter approval via ballot measure, with the tax rate limited to a combined maximum of 1.5% after 2025. The bill mandates that any revenue collected for this purpose must be deposited into the dedicated early childhood education fund and managed under existing rules (Section 67.5420). This directly affects Missouri counties considering new local sales taxes for education, as well as voters who must approve such tax proposals. The bill does not create new taxes but changes how existing county sales tax authority can be allocated.
HB 3097 creates a 100% state tax credit for Missouri taxpayers who donate to eligible nonprofits running youth police initiatives in urban areas. These initiatives focus on building trust between at-risk youth and local police through structured activities and dialogue. The credit, non-refundable but carryable for up to five years, is capped at $500,000 annually per the state. Taxpayers must contribute to a department-listed entity and provide documentation to claim the credit.
SB 1591 authorizes a tax credit for individuals or businesses that make contributions to prevention resource centers. This bill creates a new financial incentive for donors by allowing them to reduce their state tax liability based on their contributions. It does not specify the type of prevention centers or the credit amount, focusing solely on enabling this tax credit mechanism. The bill is currently in committee review and does not directly affect any specific group beyond potential contributors.
HB 2975 changes Missouri's personal income tax structure by creating new progressive tax brackets and eliminating tax breaks for certain capital gains. It establishes a temporary top rate of 4.95% for 2023-2026 (down from 5.9%), with potential further reductions if state revenue exceeds specific thresholds. Starting in 2027, new brackets take effect with a 0% rate for income under $2,000, followed by 2.9% to 5.9% rates for higher income levels, adjusted annually for inflation. This bill directly affects all Missouri residents filing state income taxes, altering how their taxable income is calculated under the new rates and brackets.
HB 2756 would revise Missouri's property tax assessment rates by lowering the percentage used to calculate taxes for certain real property classes. Specifically, it reduces the assessment rate for subclass (1) property from 19% to 10%, maintains subclass (2) at 8%, and lowers subclass (3) from 32% to 20%. These changes directly affect property owners and businesses paying real property taxes under these classifications. The bill also includes a specific provision for airport-related property assessments but primarily focuses on adjusting these core tax rates.
HB 3078 would allow Missouri counties to provide a property tax credit for disabled veterans with a 100% VA disability rating. It applies to primary residences valued at $500,000 or less, covering all local property taxes (except state blind pension fund levies). Counties must opt in via vote, and the credit passes to surviving spouses who remain in the home and don’t remarry. The credit is non-refundable, does not replace other tax relief, and is not an exemption from property taxes.
