SB 864 creates two new tax credit programs for Missouri businesses. First, it provides a $5 per ton tax credit for wood energy producers using Missouri forest residue to make processed wood products, valid for five years with a $6 million annual cap and expiring after 2028. Second, it establishes a 25% tax credit (up to $75,000 annually per facility) for small meat processing facilities (employing fewer than 500 people total) to cover modernization or expansion costs like equipment, building upgrades, or waste management systems, with a $2 million annual statewide cap. Both credits reduce state tax liability but are non-refundable and require applications to the state authority. The bill replaces prior tax credit provisions and sets specific expiration dates for all new credits.
SB 1753 is a funding bill that allocates state money for the Department of Revenue and Department of Transportation. It authorizes spending on their routine operations, grants they distribute, tax refunds they process, and other financial distributions. This bill does not create new policies or directly affect residents; it simply provides the budgetary authority for existing department functions. The bill is in its early stage, having been filed for its first reading on February 25, 2026.
HJR 194 is a proposed constitutional amendment in Missouri that would authorize the highways and transportation commission to build toll roads on interstates and four-lane roadways, directly affecting drivers who use these routes. The bill specifies that toll revenue must be deposited into a dedicated "state road fund" to pay for highway bonds, maintain roads, and fund construction projects like widening highways or connecting state parks. It would also require that tolls collected only at entrances to these roads, with rates needing legislative approval. This amendment is currently pending in the Missouri legislature and would change how transportation funding is managed if adopted.
HB 3538 establishes a "Motor Fuel Tax Fund of 2021" by setting tiered taxes on various fuels used in vehicles. It imposes rates like 17 cents per gallon for regular gasoline, 5-17 cents per gallon equivalent for natural gas/propane (increasing over time), and a supplemental tax rising from 2.5 cents to 12.5 cents per gallon starting in 2021. The revenue from these taxes flows into the fund, which must be used for state road and bridge projects. Businesses that qualify (e.g., commercial fleets using fuel for non-highway purposes) can claim refunds by submitting documentation annually, with refunds paid from the fund.
HJR 192 proposes a constitutional amendment to dedicate specific highway-related revenues to a new "state road fund" for transportation projects. It would require that 73% of the state sales tax on motor vehicles, trailers, and related fuels - after deducting collection costs - be deposited directly into this fund, with the remainder distributed to counties, cities, and a separate transportation fund. The fund must be used exclusively for state highway construction, maintenance, bond payments, and reimbursing counties for roads later adopted into the state system. This change would bypass annual legislative appropriations for these purposes, directly affecting Missouri's highway system, county road costs, and the state highways commission's budget authority.
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 177 proposes a constitutional amendment to change how Missouri distributes revenue from fuel taxes collected on highway users. The amendment would direct 10% of remaining net fuel tax revenue to a County Aid Road Trust Fund (with specific rules for cities outside counties), 15% to incorporated cities/towns for road construction and maintenance, 1% to counties based on agricultural land, and the remainder to the state road fund. All funds must be used exclusively for roads, bridges, and related infrastructure - no salaries or equipment purchases are permitted under the county fund provisions. This amendment, if approved by voters, would modify existing distribution formulas and prevent local governments from imposing new fuel-related taxes without voter approval.
HB 2947 restricts how certain city-owned airports can use revenue from airport operations. It applies to cities not within a county that receive federal or state airport funding. The bill requires that all such revenue - like fees from ticket sales or rentals - must be spent only on airport-related costs, including the airport itself, the local airport system, or directly related facilities (like security or baggage systems). It prohibits using these funds for general city services or unrelated projects.
HJR 175 proposes a constitutional amendment to redirect Missouri’s fuel tax revenue toward road funding. It mandates that 10% of net fuel tax proceeds go to a County Aid Road Trust Fund (with specific allocations for cities outside counties), 15% to incorporated cities/towns for road maintenance, 1% to counties based on agricultural land, and the remainder to the state road fund. All distributed funds must be used exclusively for road construction, maintenance, repairs, and related purposes - prohibiting use for equipment, salaries, or non-road projects. The amendment also prevents local governments from imposing new fuel-related taxes without voter approval and clarifies these funds won’t count toward state revenue calculations.
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.
