Budget & Taxes

in committee · Missouri · House May 15, 2026

HB 2433: Authorizes a transient guest tax for tourism purposes in Lexington

HB 2433 would allow qualifying cities and counties in Kentucky to impose a transient guest tax (a tax on short-term lodging like hotels) to fund tourism initiatives. It specifies detailed population and classification requirements for jurisdictions to qualify, including Lexington if it meets the listed criteria (such as population size and county classification). The tax would directly affect visitors staying in participating areas and local governments managing tourism revenue. The bill is currently in early stages (prefiled and read for first time), so no tax would be implemented until enacted. This is a procedural framework bill, not a specific tax for Lexington alone.

Topics ✓ Budget & TaxesSupports Budget & TaxesAuthorizes new transient guest tax on short-term lodging to fund tourism initiatives, directly creating a revenue stream under tax authority for tourism programs.95% confidence

Sub-Topics Business Taxes Sales Tax

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in committee · Missouri · House May 15, 2026

HB 1856: Increases the cigarette tax from $0.17 per pack of 20 cigarettes to $0.27 per pack to be used for public education and health care purposes, upon voter approval

HB 1856 amends Missouri's cigarette tax law to set a rate of $0.17 per pack (8.5 mills per cigarette), with revenue directed to public education and healthcare through the "Fair Share Fund." This change would require voter approval and applies to all cigarette sales within Missouri, affecting retailers, distributors, and consumers. The bill maintains existing tax collection mechanisms, requiring stamps on cigarette packages and specifying that the tax must be absorbed by the consumer. It also preserves provisions for the tax to potentially decrease to $0.13 per pack ($0.065 per cigarette) if certain state appropriations are made. The measure does not alter current tax rates but formalizes their use for designated public purposes upon voter consent.

Topics ✓ Budget & TaxesSupports Budget & TaxesIncreases cigarette tax to fund public education and healthcare via Fair Share Fund, directly allocating revenue to essential state services.95% confidence ✓ HealthcareSupports HealthcareDirectly allocates increased cigarette tax revenue to healthcare funding via Fair Share Fund, explicitly stating revenue is for healthcare purposes.95% confidence

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in committee · Missouri · House May 15, 2026

HB 2364: Authorizes an income tax deduction for employers who pay regular wages to employees serving jury duty

HB 2364 allows Missouri employers to claim a state income tax deduction for wages paid to employees while they serve jury duty, directly affecting businesses and self-employed individuals who cover employee wages during court service. The deduction equals 100% of the wages paid minus any jury duty compensation the employee receives from the court. This applies to all employers (including self-employed individuals treated as employees under the bill) for tax years beginning January 1, 2027, and expires six years after enactment unless renewed by lawmakers. Employers violating jury duty laws may lose the deduction or repay tax savings.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides tax deduction for employers, reducing their tax liability for wages paid during jury duty, a direct tax relief measure under tax incentives.95% confidence ✓ Labor & EmploymentSupports Labor & EmploymentProvides tax incentive for employers to pay full wages during jury duty, protecting workers' income during mandatory service95% confidence

Sub-Topics Income Tax Tax Incentives

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in committee · Missouri · House May 15, 2026

HB 2038: Authorizes the "Missouri Homestead Preservation Tax Credit Program" and implements a homestead exemption for certain individuals

HB 2038 creates a property tax exemption program for Missouri homeowners aged 65 or older who live in their primary residence and have a household income of $125,000 or less (adjusted annually for inflation). Starting in 2027, eligible homeowners will receive a 100% exemption on property taxes for their homestead, meaning they pay no tax on their primary residence after other exemptions are applied. To qualify, individuals must reapply annually, and the exemption replaces all other homestead-related property tax credits or relief programs. This program directly affects low-to-moderate income seniors owning their primary home in Missouri.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides property tax exemption for seniors with modest incomes ($125k household), directly reducing tax burden under homestead program, aligning with tax relief indicators.95% confidence ✓ HousingSupports HousingBill provides property tax exemption for elderly homeowners (65+), reducing housing costs and increasing affordability for a specific group, directly supporting 'affordable housing' in topic description.90% confidence

Sub-Topics Property Tax Tax Credits Tax Incentives Historic Preservation Property Taxes

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in committee · Missouri · House May 15, 2026

HB 2079: Exempts the retail sale of food from state sales and use tax and phases out local sales and use tax on the retail sale of food over four years

HB 2079 exempts the retail sale of food from Missouri's state sales tax starting August 2026, while phasing out local sales and use taxes on food over four years (2027-2030). It defines "food" narrowly to exclude prepared meals from restaurants, fast food, and similar establishments where over 80% of revenue comes from immediate consumption. The bill directs the revenue from the remaining 1% state tax (until 2026) to the school district trust fund, as required by existing law. This directly affects grocery stores, convenience stores, and food retailers, but not restaurants or eateries meeting the defined exclusion.

Topics ✓ Budget & TaxesSupports Budget & TaxesExempts food sales from state sales tax (tax relief for essential items), phases out local food taxes, and directs remaining revenue to school funding - aligning with tax relief and public service funding indicators.95% confidence

Sub-Topics Sales Tax

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passed · Missouri · Senate May 15, 2026

SB 1023: Modifies provisions relating to funding for certain libraries

SB 1023 would add specific counties to the current list of counties permitted to collect a sales tax dedicated to public library services. This bill expands the existing authorization without changing the tax rate, funding requirements, or how library funds are used. It directly affects the newly added counties by allowing them to implement this tax method for library funding. The bill is currently under review by the Senate Local Government Committee.

Topics ✓ Budget & TaxesSupports Budget & TaxesEnables additional counties to levy sales tax for public library funding, expanding authorized tax-based support for public services without altering rates or requirements.90% confidence

Sub-Topics Property Tax Revenue Sales Tax

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in committee · Missouri · House May 15, 2026

HJR 113: Proposes a constitutional amendment granting homestead and personal property tax exemptions to certain veterans proportional to the veteran's disability rating

HJR 113 proposes a constitutional amendment to grant Missouri veterans with service-connected disabilities partial or full property tax exemptions proportional to their disability rating. It directly affects veterans who are Missouri residents and have a disability rating determined by the U.S. Department of Veterans Affairs. The exemption reduces real and personal property taxes by a percentage equal to the veteran’s disability rating (e.g., 50% disability = 50% tax reduction), with 100% disability providing full exemption. This change would take effect for tax years beginning January 1, 2027.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides property tax exemptions proportional to veterans' disability ratings, reducing tax burden for a specific group and aligning with tax relief support indicators.95% confidence ✓ VeteransSupports VeteransProvides tax exemptions proportional to disability rating, directly expanding financial benefits for veterans with service-connected disabilities per VA rating.95% confidence

Sub-Topics Property Tax Veteran Benefits Veteran Healthcare

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in committee · Missouri · House Apr 8, 2026

HB 2515: Establishes a motor fuel tax exemption for certain government-owned vehicles when used for public service purposes

HB 2515 exempts motor fuel used in government-owned vehicles primarily serving public purposes from state fuel tax. It applies to vehicles like fire trucks, ambulances, police cars, and snowplows owned or leased by state/local governments, provided they are used for public service 75% of the time. The bill requires that at least 75% of a vehicle's mileage directly supports essential government functions or public services to qualify for the exemption. This policy change removes a cost burden for qualifying government fleets without altering existing tax rates for private vehicles.

Topics ✓ Budget & TaxesSupports Budget & TaxesExempts government vehicle fuel tax for public services, reducing operational costs and promoting fiscal responsibility for essential services.90% confidence ✓ TransportationSupports TransportationExempts government vehicles (fire, police, ambulances) from fuel tax, reducing operational costs for essential public service transportation infrastructure maintenance.95% confidence

Sub-Topics Sales Tax Tax Incentives Transportation Funding Vehicle Registration

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in committee · Missouri · Senate Jan 27, 2026

SJR 75: Places limits on increases of the assessment of certain properties

This bill (SJR 75) has a very limited description in the provided context, stating only that it "places limits on increases of the assessment of certain properties." The official abstract and summary offer no specific details about which properties are affected, the nature of the limits (e.g., percentage caps, timeframes), or the mechanism for implementation. Without additional information on the bill's provisions or scope, a substantive summary of its policy changes cannot be provided. The context indicates it is a Senate Joint Resolution (SJR) currently in early procedural stages (prefiled, first reading).

Topics ✓ Budget & TaxesSupports Budget & TaxesLimits property assessment increases, typically providing tax relief for affected owners, aligning with support indicators.85% confidence

Sub-Topics Property Tax State Budget Tax Incentives

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in committee · Missouri · Senate Jan 27, 2026

SB 1191: Exempts certain families from income tax

SB 1191, titled the "Next Generation Family Act," exempts Missouri taxpayers with three or more children (who qualify for federal dependency exemptions) from state income tax starting in 2027. It directly affects families meeting this federal dependency threshold, regardless of the federal exemption amount. The bill requires the state Department of Revenue to create implementing rules, but the core change is a state tax exemption for qualifying households. This policy modifies the state income tax structure for eligible families beginning with tax years after 2026.

Topics ✓ Budget & TaxesSupports Budget & TaxesExempts qualifying families (three+ children) from state income tax, providing direct tax relief aligned with middle/lower income support indicators.95% confidence

Sub-Topics Income Tax Sales Tax Tax Incentives

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