Budget & Taxes (Tax Incentives)

in committee · Missouri · Senate Feb 12, 2026

SB 1645: Authorizes a sales tax exemption for campground rentals

SB 1645 exempts rental fees for campsites, buildings, and amenities at campgrounds from Missouri's state and local sales taxes. The bill defines a "campground" as any property with five or more campsites used for recreation, travel, or seasonal stays, including RV parks. This change directly affects campground operators, who would no longer collect or pay sales tax on these rental charges. The exemption applies to fees under existing tax laws (sections 144.010-144.525 and local sales tax rules), adding to other current tax exemptions. The bill is currently under review by the Senate Economic and Workforce Development Committee.

Topics ✗ Budget & TaxesOpposes Budget & TaxesExempts campground rentals from sales tax, reducing state revenue and weakening the tax base per bill's tax exemption language.90% confidence

Sub-Topics Sales Tax Tax Incentives

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in committee · Missouri · Senate Apr 16, 2026

SB 1686: Repeals certain tax incentives for professional sports teams

SB 1686 repeals Missouri's "Show-Me Sports Investment Act," which previously allowed the state to provide tax incentives to professional sports teams. The bill ends a program that permitted state funding up to the baseline tax revenue generated by large sports facilities (over 30,000 seats) for Major League Baseball and NFL teams. This directly affects teams like the Kansas City Chiefs or St. Louis Cardinals, removing the mechanism for the state to fund stadium projects based on projected tax revenue from the facility. The repeal eliminates the legal framework for future state financial support tied to sports venue construction or renovation.

Topics ✗ Budget & TaxesOpposes Budget & TaxesRepeals tax incentives for sports teams, ending state funding tied to projected tax revenue, thus restricting tax breaks for large corporations.95% confidence

Sub-Topics Revenue Tax Incentives

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in committee · Missouri · House Apr 29, 2026

HB 3249: Extends the jet fuel sales tax exemption until 2043

HB 3249 extends Missouri's existing tax exemption for jet fuel used by airlines in interstate air travel until 2043, replacing a previous expiration date of 2033. The exemption allows airlines to avoid paying state sales and use taxes on jet fuel, provided they have already paid up to $1.5 million in such taxes during a calendar year. Airlines must provide a written certificate to fuel sellers to claim the exemption and may use a direct payment agreement with the state revenue department to manage tax obligations. This change ensures continued tax relief for airlines operating in Missouri's aviation sector without altering the current $1.5 million annual cap on taxable fuel.

Topics ✗ Budget & TaxesOpposes Budget & TaxesExtends tax exemption for airlines, reducing state revenue and weakening fiscal management by prolonging a tax break without public service funding.90% confidence ✗ EnergyOpposes EnergyExtends tax exemption for jet fuel (fossil fuel), favoring fossil energy use over renewable alternatives. No renewable energy provisions.85% confidence ✓ TransportationSupports TransportationExtends tax exemption for airline jet fuel, reducing operational costs for aviation sector and supporting transportation infrastructure maintenance and growth.85% confidence

Sub-Topics Revenue Sales Tax Tax Incentives Airports Roads & Highways

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in committee · Missouri · Senate Apr 16, 2026

SB 1685: Extends the expiration date for a sales tax exemption for certain aviation jet fuel

SB 1685 extends Missouri's sales tax exemption for aviation jet fuel used by interstate airlines, allowing carriers to avoid paying state sales tax on qualifying fuel purchases up to $1.5 million annually. This exemption directly affects commercial airlines transporting passengers and cargo across state lines, with tax revenues from the exemption directed to the aviation trust fund (capped at $10 million yearly). The bill updates the expiration date of this existing policy from 2033 to December 31, 2043, maintaining the same annual tax cap and refund mechanisms for overpayments. The change provides continued tax relief for the aviation industry without altering the exemption's core structure.

Topics ✗ Budget & TaxesOpposes Budget & TaxesExtends sales tax exemption for airlines, reducing state revenue; aligns with tax break indicator for specific industry.85% confidence ✓ TransportationSupports TransportationExtends sales tax exemption for aviation jet fuel, directing funds to aviation trust fund for transportation infrastructure95% confidence

Sub-Topics Sales Tax Tax Incentives Airports Freight Roads & Highways

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passed · Missouri · House Apr 29, 2026

HB 3308: Authorizes a sales tax exemption for certain purchases of materials and equipment

HB 3308 exempts certain business purchases from Missouri's sales tax, directly affecting manufacturers, defense contractors, and commercial laundries. It removes tax on materials, equipment, and utilities used in manufacturing, processing, mining, and producing goods, including specific exemptions for nuclear security enterprises (with a 2034 expiration) and large-scale commercial laundries processing over 500 pounds of textiles hourly. The bill also covers defense contractors fulfilling U.S. government contracts and projects under certain state development laws. These exemptions apply to tangible personal property, utilities, and services used in qualifying operations, reducing operational costs for eligible businesses.

Topics ✗ Budget & TaxesOpposes Budget & TaxesExempts business purchases from sales tax, reducing state revenue. Targets defense contractors/manufacturers, aligning with tax breaks for wealthy entities per oppose indicators.95% confidence

Sub-Topics Business Taxes Sales Tax Tax Incentives

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in committee · Missouri · House May 15, 2026

HB 3214: Creates the Manufacturing Opportunity Zones Act for large manufacturing developments with access to transportation and proximity to electricity, gas, and water

HB 3214 creates "Manufacturing Opportunity Zones" in Missouri for large manufacturing developments requiring access to transportation and essential utilities like electricity, gas, and water. It exempts qualifying manufacturing companies (with NAICS codes 31-33 that own property in Missouri) from state corporate income tax starting in 2027, establishes a fast-track permitting process for projects in these zones, and creates a dedicated utility fund financed by a 1% user fee on utilities to improve infrastructure. The bill also introduces a small business loan guarantee program (up to 90% total guarantee) to support manufacturing and technology companies investing in these zones.

Topics ✗ Budget & TaxesOpposes Budget & TaxesExempts qualifying manufacturing companies from state corporate income tax, reducing state revenue. Aligns with 'oppose' indicator of creating tax breaks for businesses.92% confidence

Sub-Topics Business Taxes Fees & Licensing Tax Incentives Tags Economic Development

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in committee · Missouri · House Apr 16, 2026

HB 2809: Authorizes a sales and use tax exemption for campground rentals

HB 2809 exempts rental fees for lots, buildings, and amenities at campgrounds from both state and local sales taxes. It specifically applies to properties with five or more campsites used for recreation, camping, travel, or seasonal stays, including recreational vehicle parks. This tax exemption directly affects campground operators by reducing their taxable revenue on these rental services. The bill amends existing tax law to add this exemption without changing other existing tax rules. (Note: The bill was introduced on January 7, 2026, and is pending further action.)

Topics ✗ Budget & TaxesOpposes Budget & TaxesTax exemption reduces state/local revenue from campground rentals, weakening tax base without funding public services.90% confidence

Sub-Topics Sales Tax Tax Incentives

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in committee · Missouri · House Mar 12, 2026

HB 2654: Creates tax credits for certain capital investments

HB 2654 creates tax credits for companies making new capital investments in the state, directly affecting businesses planning significant projects. To qualify, a company must commit to spending at least $50 million on new investments within two years, with credits covering up to 2.5% of that investment over a three-year period. Companies must submit a notice of intent, provide annual reports on jobs created and investment details, and cannot use these credits for projects already covered by other programs. Data storage centers are explicitly excluded from eligibility under this bill.

Topics ✗ Budget & TaxesOpposes Budget & TaxesCreates tax credits for large businesses ($50M+ investments), reducing state revenue; aligns with 'tax breaks primarily for wealthy' indicator.85% confidence

Sub-Topics Business Taxes Debt & Bonds Tax Incentives Tags Economic Development

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in committee · Missouri · House Apr 29, 2026

HB 3095: Modifies a provision relating to a tax credit for new business facilities

HB 3095 modifies tax credit eligibility for new business facilities, specifically affecting headquarters facilities. It extends the cutoff for eligibility from 2031 to 2041 for headquarters facilities to receive incentives under sections 135.100-135.150. The bill also allows headquarters expansions meeting minimum thresholds (25+ new employees and $1 million+ investment) to count as separate new facilities for credit purposes. Additionally, it clarifies that multiple noncontiguous buildings within the same county or municipality count as a single facility for eligibility.

Topics ✗ Budget & TaxesOpposes Budget & TaxesExtends tax credits for business facilities, reducing state tax revenue and weakening budget management.90% confidence

Sub-Topics Business Taxes Tax Credits Tax Incentives Tags Economic Development

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in committee · Missouri · House May 15, 2026

HB 2639: Authorizes tax credits for certain contributions to local law enforcement foundations

HB 2639 creates a state tax credit for individuals and businesses that donate to certified local law enforcement foundations. Taxpayers can claim credits of up to $5,000 (single filers) or $10,000 (married/joint filers) annually for contributions used to fund officer training, salary supplements, equipment, or joint emergency response teams with behavioral health specialists. Foundations must be certified by the state, limit annual contributions to $3 million, and cannot accept more than $3 million per year from this program. The total tax credits available are capped at $75 million annually, with unused credits carried forward for up to five years.

Topics ✗ Budget & TaxesOpposes Budget & TaxesCreates tax credits reducing state revenue (via deductions), weakening fiscal management by shifting funding to private donations rather than strengthening state budget.95% confidence ✓ Criminal JusticeSupports Criminal JusticeFunds law enforcement through tax credits for training, equipment, and behavioral health teams, directly strengthening criminal justice infrastructure per bill's purpose.95% confidence

Sub-Topics Business Taxes Tax Credits Tax Incentives Law Enforcement

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