Budget & Taxes

in committee · Missouri · House Mar 5, 2026

HB 2059: Modifies provisions relating to income tax deductions for private pensions

HB 2059 modifies Missouri's income tax rules for private pension income by repealing an existing section and replacing it with new provisions. It directly affects Missouri taxpayers receiving retirement benefits from privately funded sources (like 401(k)s or IRAs, excluding Roth IRAs), setting specific deduction limits based on tax years: up to $6,000 annually for benefits received before 2027, increasing to $12,000 for tax years starting in 2027 or later. The bill also clarifies that these deductions apply only to retirement income from private sources, not public pensions, and excludes Roth IRAs from the deduction calculation. These changes adjust how much pension income is taxable for Missouri residents filing state returns.

Topics ✓ Budget & TaxesSupports Budget & TaxesIncreases tax deduction limits for pension income ($6k to $12k), providing tax relief to retirees and aligning with tax relief indicators for middle/lower income.85% confidence

Sub-Topics Income Tax Pensions

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in committee · Missouri · Senate Jan 27, 2026

SB 1237: Modifies provisions regarding income taxes, including the imposition of a 4% flat income tax

SB 1237 proposes replacing the current graduated income tax system with a flat 4% tax rate for all income levels. This change would directly affect individuals and businesses earning income within the state, as it would eliminate tiered tax brackets. The bill's key mechanism is the imposition of a uniform 4% tax rate on all taxable income, simplifying the calculation process. Currently pending in the legislative process (prefiled and awaiting first reading), the bill does not specify exemptions or adjustments for low-income earners.

Topics ✗ Budget & TaxesOpposes Budget & TaxesReplaces graduated tax with flat 4% rate, likely increasing burden on middle/lower income per tax structure change indicators.85% confidence

Sub-Topics Business Taxes Income Tax Sales Tax

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in committee · Missouri · House May 15, 2026

HB 1642: Authorizes counties of the third classification to use up to fifty percent of collected court costs and court fees for courthouse construction or renovation projects over a seven-year period

HB 1642 allows counties classified as "third" to use up to 50% of collected court fees and costs for courthouse construction or renovation projects. The funds can only be used for this purpose over a maximum of seven consecutive years per project. This bill directly affects third-class counties by providing a new funding mechanism for physical courthouse improvements. It does not change existing court fee structures but specifies how a portion of those revenues may be allocated.

Topics ✓ Budget & TaxesSupports Budget & TaxesEnables counties to reallocate existing court fees for courthouse construction, supporting fiscal management of government spending.85% confidence

Sub-Topics Fees & Licensing

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in committee · Missouri · House May 4, 2026

HB 2379: Modifies provisions relating to sales taxes for early childhood services

This bill modifies Missouri county sales tax rules to allow local governments to fund early childhood education services. It requires counties seeking to impose an additional sales tax (up to 1.5% after 2025 for qualifying counties) to first obtain voter approval via a specific ballot measure. Revenue collected from such taxes must be deposited exclusively into the early childhood education fund, as defined in Section 67.5420. The bill also sets population-based rate limits and prohibits using these taxes for other purposes like zoological facilities or sports stadiums.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill creates dedicated sales tax revenue stream (up to 1.5%) for early childhood education fund, requiring voter approval. Directly funds public education program through targeted tax mechanism.90% confidence ✓ EducationSupports EducationBill establishes new local sales tax funding for early childhood education, directing revenue exclusively to education fund per Section 67.5420, advancing educational access and funding.95% confidence

Sub-Topics Sales Tax Early Childhood

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in committee · Missouri · Senate Jan 27, 2026

SB 1281: Repeals the sunset for the program providing grants for certain cyber crime investigations

SB 1281 repeals the sunset provision for Missouri's grant program funding cyber crime investigations focused on internet sex crimes against children. The bill creates a permanent "Cyber Crime Investigation Fund" in the state treasury, managed by the Department of Public Safety, to provide grants to law enforcement task forces and agencies. Grants cover salaries for detectives and forensic staff, training, equipment, and travel expenses specifically for investigating child exploitation cases. Local agencies must contribute matching funds, and a panel with law enforcement and legislative members will administer the program. This makes the grant program permanent, eliminating its prior expiration date.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates permanent fund for cyber crime investigations grants, preserving government spending on critical public safety program (funds essential services via state budget appropriation).90% confidence ✓ Criminal JusticeSupports Criminal JusticeBill creates permanent funding for cyber crime investigations targeting child exploitation, directly strengthening law enforcement capabilities in criminal justice through grants for specialized investigations.95% confidence ✓ TechnologySupports TechnologyCreates permanent fund for cyber crime investigations targeting child exploitation, directly enhancing cybersecurity capabilities through law enforcement funding.95% confidence

Sub-Topics Law Enforcement

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in committee · Missouri · House Feb 11, 2026

HB 2098: Modifies provisions governing the classification of real property

HB 2098 modifies Missouri's property tax classification system by clarifying definitions for residential, agricultural, and commercial properties. It specifically defines "residential property" to include manufactured home parks, bed-and-breakfasts with owner residence, and time-shares (excluding transient housing), while expanding "agricultural property" to cover urban community gardens, sawmills, and green space. The bill requires county assessors to allocate tax classifications based on actual property use when multiple purposes exist (e.g., farm dwellings on agricultural land), and allows taxing districts to adjust levies to recoup revenue lost if multi-unit residential properties (5+ dwelling units) change classification. This directly affects property owners, local governments, and tax assessors by changing how properties are valued and taxed under Missouri law.

Topics ✓ Budget & TaxesSupports Budget & TaxesClarifies property tax classifications to ensure accurate assessment, promoting fiscal responsibility through defined agricultural/residential categories.85% confidence

Sub-Topics Property Tax

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in committee · Missouri · House May 15, 2026

HB 2568: Exempts the retail sale of food from state sales and use tax, subject to a three-year sunset provision

HB 2568 exempts most retail sales of food from Missouri's state sales tax starting January 1, 2027, replacing the current 1% tax rate. The exemption applies to qualifying food items (like groceries sold in stores) but excludes restaurants and similar establishments where over 80% of revenue comes from prepared food. The exemption includes a three-year sunset provision, meaning it will automatically expire on December 31, 2030, unless the legislature reauthorizes it. This change affects grocery retailers and food sellers but does not impact local sales taxes.

Topics ✓ Budget & TaxesSupports Budget & TaxesExempts groceries from state sales tax, providing direct tax relief for consumers and reducing government revenue, aligning with tax relief indicators for Budget & Taxes.95% confidence

Sub-Topics Sales Tax

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in committee · Missouri · House Apr 1, 2026

HB 1659: Establishes the "Missouri Defense and Energy Independence Act"

HB 1659 creates a Missouri grant program to help businesses convert facilities to produce critical defense and energy materials (like strategic chemicals or minerals). It directly affects Missouri-based companies that make at least $500,000 in private investments to convert facilities, offering grants up to $1 million per company for qualified conversion costs. The bill establishes a dedicated $10 million annual fund (subject to appropriation) and requires companies to complete conversions within 24 months or repay grants. Companies must submit detailed plans, prove compliance with labor/environmental laws, and the state will report annually on applications, grants, and economic impact.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill creates tax incentives/credits and allocates $10M annual fund for business conversions, directly using tax policy to stimulate economic development and energy independence.90% confidence ✗ EnergyOpposes EnergyBill focuses on oil/gas production materials (subjects: MINING AND OIL AND GAS) and lacks renewable energy indicators, favoring fossil fuels over renewables.85% confidence

Sub-Topics Appropriations Tax Incentives

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in committee · Missouri · Senate Jan 27, 2026

SJR 94: Authorizes a property tax exemption for disabled veterans

This bill proposes a constitutional amendment to provide a property tax exemption for disabled veterans in Missouri. It would exempt the homestead property (primary residence) of disabled veterans certified by the VA for 100% service-connected disability, as well as their surviving spouses who continue living in that home. The exemption covers real property used as a homestead but does not apply if the surviving spouse sells the home or stops using it as their primary residence. To offset lost tax revenue, counties would impose a replacement tax on certain business inventory property within the county.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill provides property tax exemption for disabled veterans (100% service-connected), a form of tax relief for lower-income group, aligning with support indicators.90% confidence ✓ HousingSupports HousingExempts disabled veterans' primary residence from property taxes, reducing housing costs for a vulnerable group and aligning with affordable housing support.85% confidence ✓ VeteransSupports VeteransProvides property tax exemption for disabled veterans and surviving spouses, expanding financial benefits and recognizing service through tax relief.95% confidence

Sub-Topics Property Tax Revenue Tax Incentives Property Taxes Veteran Healthcare

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in committee · Missouri · Senate Jan 27, 2026

SB 1242: Establishes the Missouri Crime Victims Fund

SB 1242 establishes the Missouri Crime Victims Fund within the state treasury to support victim assistance services. The fund accepts state appropriations, private donations, and grants, and must be used solely for programs matching federal Victims of Crime Act (Pub. L. 98-473) grant purposes, such as counseling, legal aid, and emergency shelter. Funds are disbursed to eligible local entities (like counties or nonprofits) that qualify for federal victim assistance grants, and unspent money cannot revert to general revenue at the end of each biennium. The state treasurer manages the fund and its investments, ensuring dedicated use for crime victim support.

Topics ✓ Budget & TaxesSupports Budget & TaxesEstablishes state fund using appropriations for victim services, aligning with funding essential public programs per topic description.95% confidence ✓ Criminal JusticeSupports Criminal JusticeFunds victim assistance services (counseling, legal aid) per federal VICA standards, directly supporting crime victims within criminal justice system.95% confidence

Sub-Topics Revenue Victims' Rights

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