Rep. Dane Diehl

Maddy summaryHB 3324 modifies Missouri's method for calculating taxable income by adjusting federal adjusted gross income. It adds back certain federal tax benefits previously deducted, including pandemic-related refunds (like CARES Act payments), interest on specific government bonds, and excess depreciation deductions. The bill also includes subtraction provisions for items like federal interest income and state tax refunds to offset these additions. These changes apply broadly to Missouri taxpayers - not just farmers - and aim to align state tax calculations more closely with federal rules for specific income items. The bill is currently in early legislative stages (introduced February 2026).

Maddy summaryHB 3475 would allow Vernon County to seek voter approval for a 1% sales tax on retail purchases within the county, specifically to fund hospital operations. The tax requires a majority vote in a county election and must be listed separately on receipts. If approved, the revenue would go exclusively to hospital services, deposited into a dedicated trust fund managed by the state. The bill does not impose the tax automatically - it only enables the process for Vernon County residents to decide through a vote.

Maddy summaryHB 2712 modifies state pesticide regulations by allowing pesticides registered under federal law (specifically EPA approval under FIFRA) with cancer warning labels to satisfy the state's separate cancer warning label requirements. This directly affects pesticide manufacturers and retailers who must display cancer warnings on product labels. The bill changes the rule so that federal EPA classifications for cancer risk - already required on product labels - fulfill the state’s labeling obligation, eliminating the need for duplicate warnings. It does not change manufacturers’ liability for product safety under state law.

Maddy summaryHB 2866 establishes Missouri's Empowerment Scholarship Accounts Program, which provides tax credits to Missouri taxpayers who donate to qualifying charitable organizations that fund education scholarships. Taxpayers can claim a credit equal to 100% of their contribution (capped at 50% of their state tax liability), with a total annual spending limit of $150 million adjusted yearly based on school funding. The program directs scholarship funds to eligible students through educational assistance organizations, limiting certified organizations to 15 per year and allocating tax credits on a first-come, first-served basis. It directly affects taxpayers making donations, charitable organizations administering scholarships, and families seeking education options beyond traditional public schools.

Maddy summaryHB 3087 clarifies that sunflowers (Helianthus annuus and all varieties) are not classified as agricultural crops under state law. This definition affects farmers, landowners, and regulators who may have previously treated sunflowers under agricultural regulations. The bill changes how sunflowers are categorized for legal and regulatory purposes, but does not alter farming practices or tax treatment. As a procedural classification bill, it has no direct policy impact beyond this specific definition.

Maddy summaryHB 2714 changes how damages are calculated in wrongful death cases involving negligence. It establishes that a plaintiff’s recovery is reduced proportionally based on their own fault percentage (e.g., if the plaintiff is 30% at fault, they receive 70% of damages). If the plaintiff’s fault is 50% or more, they recover nothing. This applies to all wrongful death cases arising on or after August 28, 2026, replacing older rules that might have barred recovery entirely for partial fault. The law requires courts to instruct juries on these fault percentages and the 50% bar.

Maddy summaryHB 2711 adds "machinery and equipment used to provide broadband communications service" as a new taxable subclass (subclass 8) under Missouri's tangible personal property tax rules. This specifically includes physical infrastructure like fiber cables, antennas, routers, switches, and related equipment owned by broadband providers. The bill modifies how these assets are assessed for property tax purposes, placing them in a separate category from other equipment. It directly affects broadband service providers who own this infrastructure, requiring them to pay taxes on it under the new classification. The change clarifies that such equipment is taxable as tangible personal property, distinct from other categories like solar panels or farm machinery.

Maddy summaryHB 2710 requires all Missouri public schools and districts to publish standardized annual report cards showing student performance, finances, and staff data in an accessible format. It establishes a new A-F rating system based on student achievement (40% for elementary/middle schools, 25% for high schools), academic growth metrics (30% for elementary/middle, 25% for high schools), and high school "Success Ready Graduate" measures (15% for high schools). Top-performing schools in the top 5% for achievement or growth will receive $100 per student in performance-based funding starting in 2026-27, while those in the top 10% but not top 5% get $50 per student. The bill directly affects every public school, district, and charter school by linking their ratings and funding eligibility to specific student outcome metrics.

Maddy summaryHB 2717 requires self-storage operators to provide tenants with at least 14 days' written notice (delivered in person, by verified mail, or via email) before terminating access to a storage unit due to nonrenewal or agreement termination. After this notice period, if tenants fail to remove their belongings, operators may sell stored property - either publicly or privately - to cover unpaid fees and storage costs. Any remaining sale proceeds must be held for one year before being paid to the state treasurer if unclaimed by the tenant. This bill directly affects self-storage tenants and operators by standardizing the process for handling abandoned property and unpaid debts.

Maddy summaryHB 2713 creates a 25% tax credit for Missouri meat processing facilities making qualifying modernization or expansion investments (like new equipment, building upgrades, or software). It directly affects small meat processors with fewer than 500 combined employees in Missouri, allowing them to claim up to $75,000 annually in tax credits against their state tax liability. The credit covers expenses for facility improvements, equipment, and technology used exclusively for meat processing, with a total annual cap of $2 million for all claims. The program runs through 2028, requires state authority approval, and mandates verification that facilities actually expanded production within three years.