The provided context does not include sufficient details about SB 1406's content, provisions, or affected parties. The official abstract merely repeats the bill's title without describing its specific mechanisms or policy changes. Recent actions (prefiling and first reading) indicate it is early in the legislative process but do not explain its substance. Without additional information on what the bill proposes, a factual summary cannot be generated.
SB 898 would create a new early education school district specifically for St. Louis County. This procedural bill establishes the administrative structure for a dedicated district focused on early childhood education programs within the county. It does not specify funding, curriculum, or direct impacts on families or schools beyond creating this new governing framework. The bill is currently pending review by the Senate Education Committee.
Based solely on the provided context, this bill's specific policy details are not described. The official abstract only states it "Establishes the 'Hope Missouri' Act" without outlining its provisions, affected parties, or mechanisms. Recent actions indicate it has been prefilled and referred to the Government Efficiency Committee for review, but no substantive content is available. Without additional details on what the "Hope Missouri" Act actually proposes, a factual policy summary cannot be generated. The context lacks sufficient information to describe its concrete policy changes or key provisions.
SB 1481 - Current law imposes a prepaid wireless emergency telephone service charge equal to three percent of the retail transaction, with the first $15 of each transaction exempt from the charge. This act repeals the exemption for the first $15 of each transaction and, beginning January 1, 2027, increases the service charge to four percent. The act also requires the Director of Revenue to require a seller to report the number of retail transactions as well as the total dollar amount of each transaction and the total amount of prepaid wireless emergency telephone service charges collected. Current law allows a seller to deduct and retain three percent of the service charges that are collected by the seller. Beginning January 1, 2027, this act increases such amount to four percent. If the Director of Revenue determines that a seller has not collected the required amount of services charges, the seller shall not be permitted to deduct and retain any amount of the services charges, nor shall the seller be permitted to deduct and retain any amount of sales taxes allowable under current law. This act is substantially similar to HB 2767 (2026). JOSH NORBERG
SS/SB 1032 - Current law authorizes a taxpayer to claim a $1,200 exemption for each dependent for whom such taxpayer is entitled to a dependency exemption for federal tax purposes, provided such federal exemption is not equal to $0. This act authorizes a taxpayer to claim a $2,400 exemption during the tax year in which a taxpayer gives birth to or adopts a child for which the taxpayer is entitled to a dependency exemption for federal tax purposes, regardless of whether the federal exemption is equal to $0. This act is substantially similar to SB 371 (2025), SB 1225 (2024), HB 457 (2023) and SB 12 (2022 First Extraordinary Session), and to a provision in SS/SCS/SB 133 (2023), as amended. JOSH NORBERG
Based solely on the provided context, a detailed summary of SB 869's specific provisions cannot be generated. The bill's title and abstract only state it "establishes" the Revitalizing Missouri Downtowns and Main Streets Act, but no concrete mechanisms, affected groups, or policy details are included in the available information. The recent committee actions (prefiling, hearings, "Do Pass" vote) indicate legislative progress but do not describe the bill's actual content. To provide the requested summary, specific bill language or a detailed summary describing its provisions would be needed.
HB 3397 proposes to exempt purchases made at prison canteens or commissaries from state and local sales and use taxes in Missouri. This change would directly benefit incarcerated individuals and prison staff by reducing the cost of essential goods purchased within correctional facilities. The bill amends existing tax exemption statutes to specifically include these prison retail transactions alongside other current exemptions for items like agricultural supplies and manufacturing equipment. By removing sales tax from these specific prison purchases, the legislation aims to lower expenses for inmates without altering the broader tax structure for other consumers.
SB 1668 - This act establishes the "Missouri Innovation, Public Safety, and Accountability Act". The act authorizes a city to submit an innovation district master plan to the Department of Economic Development for the establishment of an innovation district. The master plan shall include the geographic boundaries, identification of vacant or underutilized property, public safety and infrastructure priorities, a general strategy for surplus or incremental state revenues, and high-level projections of anticipated housing units, jobs, business, and population impacts. The Department's authority to approve or deny an application shall be limited to determining whether the geographic boundaries are reasonable. All other application information shall be considered informational and not subject to approval, modification, or denial by the Department. The Department shall adopt and administer a single, standardized master scorecard to evaluate incentives for projects located within an innovation district. The scorecard shall establish uniform criteria, provide predictability and transparency, rank projects based on measurable outcomes, establish intermediate incentive tiers for projects that do not meet full eligibility, and assign project applications to incentive tiers based on the master scorecard. The scorecard shall include categories as described in the act. An application for incentives shall be approved or denied by a reviewing authority within forty-five calendar days. Failure to issue a determination shall result in approval of the application. (Section 620.6000) A city establishing an innovation district shall establish a fast track permitting process for projects located within the district, including the designation of a single, empowered point of contact that is authorized to coordinate reviews and issue binding determinations on behalf of all relevant departments, agencies, and offices. The city shall waive, reduce, or defer discretionary, duplicative, or extraordinary permit and development fees for projects within the district. For properties not subject to an existing tax increment financing plan or property tax abatement, fifty percent of the incremental increase in real property tax revenues generated after designation shall be deposited into the innovation district's public safety fund. The city shall adopt policies providing building code flexibility for adaptive reuse projects, as described in the act. The Department shall prepare and submit a biennial written report to the General Assembly summarizing the performance of the innovation district program, as described in the act. (Section 620.6003) The act establishes the "Rural Missouri Development Fund" for the purpose of supporting economic development, infrastructure, housing, workforce development, and related community-building activities in rural and smaller communities in the state. Any municipality in the top five percent of assessed valuation in the state and that has an innovation district shall deposit ten percent of new property tax revenues into the Rural Missouri Development Fund. Such funds shall be awarded to rural and smaller municipalities, and regional development organizations. The moneys shall be used for rural education, public infrastructure improvements, public safety, housing development, workforce development, and health care community service facilities. (Section 620.6006) The act establishes the "Innovation District Public Safety Fund", which shall be composed of fifty percent of net new state tax receipts generated in the innovation district. Moneys in the fund shall be used for capital or operating expenditures related to public safety and public realm improvements within the district. A project sponsor may apply to the Department for a construction-phase withholding advance. If the application meets all technical requirements, the Department shall disburse the construction-phase withholding advance. (Section 620.6009) For all tax years beginning on or after January 1, 2027, any person who is not a resident of this state and that establishes a primary residence within an innovation zone shall be eligible for an income tax exclusion. (Section 620.2012) The act authorizes an employer to enter into a withholding agreement with the Department for the retention of a portion of withholding taxes of employees located within an innovation district. The Department may establish aggregate or annual program caps by rule to manage fiscal exposure. Retained withholdings shall be used solely for qualifying reinvestment expenditures, as defined in the act. (Section 620.2015) For all tax years beginning on or after January 1, 2027, the act authorizes an eligible employer to claim a tax credit in an amount equal to $5,000 per eligible employee for relocation expenses incurred in moving such employee from out of the state into an innovation zone. (Section 620.2018) For all tax years beginning on or after January 1, 2027, the act authorizes a taxpayer to claim a tax credit in an amount equal to twenty-five percent of conversion expenditures incurred for converting nonresidential property into residential property. The tax credit may be claimed against the taxpayer's income tax liability or sales tax liability. (Section 620.2021) The act authorizes a city to establish a Missouri Opportunity Zone, which shall be conterminous with the innovation district boundaries. A taxpayer may elect to defer payment of state income taxes if such income tax liability is invested in a qualified Missouri Opportunity Zone investment, as defined in the act. This act shall sunset on August 28, 2036, unless reauthorized by the General Assembly. This act is substantially similar to provisions in SS#2/SCS/HCS/HBs 3231 & 2531 (2026). JOSH NORBERG
SCS/SB 1575 - Current law authorizes an income tax deduction for 100% of income reported as a capital gain for federal income tax purposes. The act also applies such capital gains tax provisions to the taxable income of a resident estate or trust. This act is substantially similar to HB 2945 (2026). JOSH NORBERG
SCS/SB 1127 - This act requires the State Treasurer to submit an annual report to the General Assembly detailing each fund established in the state treasury from which a disbursement has not been made during the five year period ending on June thirtieth of such year, and whether or not any remaining moneys in such funds have been transferred to the General Revenue fund pursuant to current law. (Section 33.082) This act also requires any remaining moneys in the following funds to be swept into the General Revenue Fund: 1) the Workers Memorial Fund (Section 8.900), 2) the State Document Preservation Fund (Section 109.005), 3) the MO HealthNet Fraud Prosecution Revolving Fund (Section 191.905), 4) the Coordinating Board for Early Childhood Fund (Section 210.102), 5) the Arrow Rock State Historic Site Endowment Fund (Section 253.092), 6) the Confederate Memorial Park Endowment Fund (Section 253.120), 7) the Missouri Dairy Industry Revitalization Fund (Section 261.275), 8) the Apple Merchandising Fund (Section 265.180), 9) the Agricultural Product Utilization and Business Development Loan Guarantee Fund (Section 348.409), and 10) the Manufactured Housing Consumer Recovery Fund (Section 700.041). This act is identical to provisions in HCS/HB 3090 (2026) and is substantially similar to SB 722 (2025). JOSH NORBERG
