SB 936 reauthorizes a Missouri income tax deduction for contributions to "long-term dignity savings accounts," primarily benefiting individual taxpayers who use these accounts for qualifying expenses. It allows a 100% deduction of contributions up to $4,000 (or $8,000 for married couples filing jointly) from taxable income, with earnings in these accounts exempt from state income tax. The deduction requires taxpayers to verify contributions via an affidavit, and any distributions not used for eligible expenses must be added back to taxable income. The program expires automatically on December 31, 2031, unless reauthorized by the legislature.
HB 2178 changes how property taxes are calculated in Missouri. It sets new assessment rates: 19% for most residential property, 12% for certain commercial land, and 32% for others, while reducing rates for specific items like solar panels (5%) and historic vehicles (5%). The bill also adds rules for assessing property near airports (deducting costs paid by non-government parties for improvements) and requires counties to submit two-year assessment plans for approval. These changes directly affect all property owners, counties, and cities in Missouri, particularly those with airport-adjacent land or solar installations meeting the 2022 deadline.
HJR 134 proposes a constitutional amendment to replace Missouri's current highways and transportation commission with the Department of Transportation (DOT) as the sole authority for managing all state transportation systems, including highways, aviation, rail, and ports. The bill revises how fuel tax revenue is distributed, directing 10% to counties for road maintenance (with specific formulas), 15% to cities/towns for streets and roads, and the remainder to the state road fund. It also prohibits local governments from imposing new transportation taxes without voter approval, requiring a two-thirds vote in cities/towns. This change directly affects state transportation governance, local funding allocations, and future local tax policies related to roads and infrastructure.
HB 2060 reclassifies short-term residential rentals (less than 30 days) as "residential property" for tax purposes in Missouri, directly affecting homeowners and property managers who rent single-family homes or rooms for brief stays. The bill clarifies that such rentals - subject to sales tax under state law - must be taxed as residential property, not as "transient housing" like hotels. This change ensures these properties are treated consistently with traditional residential real estate under Missouri's tax classification system. The law also updates definitions to exclude short-term rentals from being considered "transient housing" for tax classification purposes.
HB 2432 allows eligible cities meeting specific population and county criteria (e.g., cities with 3,000-3,300 residents in certain counties) to impose a 0.5% sales tax on retail purchases, but only after voter approval in a general or special election. All revenue from this tax must be used exclusively for public safety services, including police, fire, and emergency medical equipment, salaries, and facilities, and must be deposited in a special trust fund. The tax is in addition to existing sales taxes and requires a majority "yes" vote to take effect, with no re-submission allowed for 12 months if rejected. Cities must meet one of 21 defined population thresholds to qualify for this tax authority.
HB 2609 requires local governments (like cities or counties) to cover all costs for installing, maintaining, and operating electric vehicle (EV) charging stations at businesses when they mandate such stations. It limits requirements to no more than five stations per parking lot with over 30 spaces and exempts churches and 501(c)(3) nonprofit organizations from these rules. The bill does not prevent businesses or property owners from voluntarily paying for EV charging stations themselves. This policy directly affects local governments that adopt EV station requirements and businesses with qualifying parking lots.
HB 1920 requires Missouri's Department of Health and Senior Services to create an education program promoting respect for health care professionals and informing the public about legal consequences of assaulting them. It allows hospitals to receive state reimbursement for two years of security-related property/technology costs (compliant with federal standards) and for three years of security personnel payroll costs, funded through a new dedicated "Hospital Security Fund." The fund, supported by state appropriations and other sources, must be used solely for these reimbursements, with unspent balances at the end of each biennium not reverting to general revenue. The program expires on August 28, 2029.
SB 1179 - This act provides that any tax, excise, license or fee upon, measured by or with respect to the importation, receipt, manufacture, storage, transportation, sale or use of fuel used for propelling motor vehicles authorized by a political subdivision shall expire five years after enactment unless reauthorized by a two-thirds majority vote of the people of the political subdivision. This act is identical to SB 831 (2025). TAYLOR MIDDLETON
HJR 115 proposes a constitutional amendment to create a property tax exemption for Missouri disabled veterans and their surviving spouses. It defines a "disabled veteran" as a Missouri resident honorably separated from military service with a 100% VA-certified service-connected disability, and a "homestead" as their primary residence (not exceeding 2.5 acres). The exemption would apply to real property used as a primary home, excluding portions rented for more than six months annually. This amendment requires voter approval in the 2026 general election and would replace the current property tax exemption provisions in Missouri's constitution.
HB 2050 requires school superintendents in Missouri school districts to reside within the district boundaries if the district is unaccredited, at risk of losing accreditation, or facing a funding deficit. This rule applies to all new superintendent contracts entered into after the bill's effective date. The bill also allows districts to share a superintendent, requiring the shared superintendent to reside in a district meeting one of the three conditions, and provides $30,000 annually in state aid for districts that share a superintendent (subject to using funds for teacher compensation or counseling services).