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
SB 1788 - This act restricts expenditure of any local taxes collected by a political subdivision on aviation fuel or the revenues generated by an international airport that is the subject of federal assistance or the subject of assistance from the Missouri Department of Transportation for purposes other than the capital or operating costs of the airport, the local airport system, or any other local facility that is owned or operated by the person or entity that owns or operates the airport that is directly and substantially related to the air transportation of passengers or property. Provisions of this act do not apply to any taxes collected by a political subdivision for sale of a private airport to a public entity if the sale is approved by the Secretary of the U.S. Department of Transportation, funding is provided under federal law for any portion of the public entity's acquisition of airport land, and an amount described in the act under federal law to that airport for purposes other than land acquisition, is repaid to the Federal Department of Transportation by the private owner. Repayments referred to in this act shall be treated as a recovery of prior year obligations. Nothing in this act may be construed to prevent the use of a state tax on aviation fuel to support a state aviation program or the use of airport revenue on or off the airport for a noise mitigation purpose. 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
SB 1563 - This act establishes the Missouri Angel Investment Incentive Act. For all tax years beginning on or after January 1, 2027, this act allows an investor, as defined in the act, to claim a tax credit in an amount equal to forty percent of the investor’s investment in the qualified securities of a qualified Missouri business, as defined in the act, or fifty percent of the investor's investment if the qualified Missouri business is located in a rural county, as defined in the act. If the amount of the tax credit exceeds the investor’s tax liability in any one tax year, the credit may be carried forward for up to five subsequent tax years. No investor shall receive more than seventy-five thousand dollars in tax credits in a single year for contributions to a single qualified Missouri business, and shall not receive more than three hundred thousand dollars in tax credits in total in a single tax year. A tax credit may be transferred by a qualified investor. The total amount of tax credits authorized in a single tax year by the Missouri Technology Corporation (MTC) shall not exceed six million dollars for the 2027 and 2028 calendar years. Thereafter, the maximum amount of tax credits that may be authorized shall be increased annually by 20%, provided that the maximum amount of tax credits was authorized in the previous year. To be designated as a qualified Missouri business, a business shall apply to the MTC, as described in the act. The designation of a business as a qualified Missouri business shall be made annually by the MTC. In addition to other requirements described in the act, a qualified Missouri business shall not have had annual gross revenues of more than five million dollars in the most recent tax year of the business, and the business shall not have been in operation longer than five years if the business is not a bioscience business, or longer than ten years if the business is a bioscience business. Each business that has been allocated tax credits by the MTC shall submit a report containing certain information, as described in the act, to the MTC before such tax credits are issued. The state of Missouri shall not be held liable for any damages to an investor that makes an investment in any qualified security of a qualified Missouri business, any business that applies to be a qualified Missouri business but is turned down, or any investor that makes an investment in a business that applies to be a qualified Missouri business but is turned down. The MTC shall annually review the activities undertaken by this act to ensure they are in compliance with the provisions of the act. If the MTC determines that a business is not in substantial compliance, it may inform the business that such business will lose its designation if it does not come into compliance within one hundred twenty days. If the business does not come into compliance, the MTC may revoke its designation. If a business loses its designation as a qualified Missouri business, it shall be precluded from being allocated any additional tax credits. However, investors in such a business shall be entitled to keep all of the tax credits properly issued prior to the loss of designation by the business. The MTC shall report certain information annually, as described in the act, to the Department of Economic Development, the Governor, the President Pro Tempore of the Senate, and the Speaker of the House of Representatives. This act shall sunset on December 31, 2033, unless reauthorized by the General Assembly. This act is identical to SB 1004 (2026) and HB 1845 (2026), and to provisions in HCS/HB 235 (2025), and is substantially similar to SCS/SB 461 (2025), SCS/SB 1178 (2024), HCS/HB 2226 (2024), SS/SCS/SB 413 (2023), HB 727 (2023), SB 78 (2017), and HB 2302 (2016), and to provisions in SS#2/SCS/HCS/HBs 3231 & 2531 (2026), HCS/HB 682 (2025), and HCS/SS/SCS/SB 92 (2023), as amended. JOSH NORBERG
SB 887 - This act establishes the "Missouri Lyme Disease Eradication Act". First, Lyme disease is added to the list of diseases that must be reported to the Department of Health and Senior Services by health care providers, laboratories, and local health departments. The Department shall compile an annual report on the incidence and prevalence of Lyme disease in Missouri, as described in the act. The Department shall also collaborate with public four-year institutions of higher education to integrate Lyme disease surveillance data into existing tick-borne disease monitoring programs. Next, this act creates the "Lyme Research and Eradication Fund" in the state treasury. The Department shall use the moneys in the fund to distribute grants for the purposes of developing treatments, studying novel therapies, and researching eradication strategies. Grants shall be prioritized as described in the act, with no less than 20% of funds utilized to support eradication efforts in rural counties. Under this act, a health care provider shall not be subject to any discipline, suspension, or revocation of license or denial of a license renewal, solely for prescribing, administering, or dispensing treatments or therapies for Lyme disease or Post-Treatment Lyme Disease Syndrome (PTLDS), including extended antibiotic therapy or similar treatment deemed medically necessary. Finally, this act requires every health carrier or health benefit plan offering or issuing health benefit plans in the state on or after January 1, 2027, to provide coverage for diagnostic testing, treatment, and management of Lyme disease and PTLDS for insured persons who receive a diagnosis from a licensed health care provider, including testing, antibiotic therapy, supportive therapies, and holistic or herbal supplements and therapies. Coverage shall be subject to the same deductibles, coinsurance, and out-of-pocket maximums as apply to other services covered under the plan for nonpreventative services. The carrier or plan shall not deny or limit coverage for Lyme disease tests or treatments based solely on guidelines that deem extended antibiotic therapy to be experimental, impose step therapy or prior authorization requirements described in the act, or rescind coverage retroactively for related claims without evidence of fraud. By July 1 each year, each carrier and plan shall report certain Lyme disease-related data to the Director of the Department of Commerce and Insurance, who shall share the data with the General Assembly and the Department of Health and Senior Services to inform research priorities. SARAH HASKINS
SJR 117 - This constitutional amendment, if approved by the voters, establishes the "Taxpayer Protection Act". This constitutional amendment requires nonrecall petitions and referred measures to be held on a general election, a municipal election, or on the first Tuesday after the first Monday in November of odd-numbered years. The amendment authorizes districts to consolidate ballot issues and allows voters to approve delays up to four years in voting on ballot issues, provided that district actions taking during the delay shall not extend beyond that period. The amendment requires a district to mail notice to each active registered elector with specific titles, as described in the amendment. Such notices shall include a summary both for and against the proposal. In addition to existing constitutional requirements for voter approval of new or increased taxes, this amendment requires voter approval for any new tax, tax rate increase, mill levy above the prior year rate, valuation for assessment ratio increase for a property class, extension of an expiring tax, or a tax policy change directly causing a net tax revenue gain to any district. Voter approval shall also be required for the creation of any multiple fiscal year direct or indirect debt or other financial obligation whatsoever without adequate present cash reserves pledged irrevocably and held for payments in all future fiscal years. The amendment requires each district to reserve a portion of its fiscal year spending to be used only for declared emergencies, as described in the amendment. The amendment places a limit on the percentage change in state appropriations equal to inflation plus the percentage change in state population in the prior calendar year, adjusted for any revenue changes approved by voters. The amendment also places a limit on the annual percentage change in a local district fiscal year spending equal to inflation plus local growth. If revenue from sources not excluded from fiscal year spending exceeds the limits in dollars for that fiscal year, the excess shall be refunded in the next fiscal year unless voters approve a revenue change as an offset. Initial district bases shall be current fiscal year spending and property tax collected for tax year 2025. Qualification or disqualification as an enterprise, as defined in the amendment, shall change district bases and future year limits. Future creation of district bonded debt shall increase, and retiring or refinancing district bonded debt shall lower, fiscal year spending and property tax revenue by the annual debt service so funded. Debt service changes, reductions, refunds, and voter-approved revenue changes are dollar amounts that are exceptions to any district base. The amendment prohibits new or increased transfer tax rates on real property. The amendment also prohibits any new state real property tax or local income tax. The amendment authorizes districts to enact cumulative uniform exemptions and credits to reduce or end business personal property taxes. The amendment requires real estate sales prices for past or future sales by a lender or government to be kept as public records. The amendment allows a local district to reduce or end its subsidy to any program delegated to it by the General Assembly for administration. For current programs, the state may require 90 days notice and that the adjustment occur in a maximum of three equal annual installments. This amendment is substantially similar to HCS/HJR 169 (2026). JOSH NORBERG
SB 1079 - Current law authorizes a tax credit for certain motion media production projects, with $8 million per year allowed for film production, and $8 million per year allowed for series production. This act provides that, for all tax years beginning on or after January 1, 2027, a total of $16 million per year may be authorized with no specific limits for either film or series production. Additionally, the tax credit is scheduled to sunset on December 31, 2029. This act extends such date to December 31, 2035. This act is identical to HB 2196 (2026) and is substantially similar to HCS/HBs 2142 & 2058 (2026). JOSH NORBERG
HB 3395 extends Missouri's Downtown Economic Stimulus Act (MODESA) to support existing and new downtown redevelopment projects. It allows developers to expand approved projects beyond original boundaries (including noncontiguous areas outside central business districts), extends project obligation terms to 35 years, and increases tax benefits: up to 85% of new income tax revenue from jobs in the project area, plus 85% of new sales tax revenue. This directly affects developers, municipalities with "expansion authorities," and state tax revenue streams by modifying how economic development incentives are applied. The bill removes requirements like proving a project "could not be financed without incentives" and allows reimbursement for costs incurred before approval.
HB 3539 creates a refund program for Missouri residents who paid motor fuel tax on vehicles, directly affecting individuals and businesses that purchased fuel for vehicles registered in Missouri. It establishes two claim methods: a receipt-based refund requiring detailed vehicle and purchase documentation (filed by September 30 annually), or a standard refund applied as a flat amount against income tax (filed by April 15 annually). The standard refund amount increases yearly - $30 for 2026, $45 for 2027, $60 for 2028, and $75+ for 2029 onward - with receipts needed for the detailed option. Refunds are funded by the same motor fuel tax revenue and cannot exceed taxes collected in a given year.
