Browse Legislation

SS/SB 1000 - Current law establishes the Division of Tourism Supplemental Revenue Fund, and provides for appropriations to the fund from certain tourism-related taxes. This act repeals such language and provides that the fund shall consist of any moneys appropriated by the General Assembly and any gifts, contributions, grants, or bequests from federal, private, or other sources. This act is identical to SB 555 (2025) and SB 1456 (2024), and to a provision in HCS/HB 967 (2025) and SCS/HB 2719 (2024), and is substantially similar to HB 1671 (2026). JOSH NORBERG

SB 1257 - This act specifies that children under the age of 2 years riding in motor vehicles shall be secured in rear-facing child passenger restraint systems; except that the child may be secured in a front-facing system once the child reaches the highest rear-facing weight or height established by the restraint system's manufacturer. The act also modifies the height, weight, and age requirements to specify that children shall be secured by a regular vehicle safety belt once they reach at least 4 feet, 9 inches in height; 80 pounds in weight; or 8 years of age. The act repeals a provision specifying that a person shall not be in violation of the child passenger restraint law if, when transporting children in the immediate family and there are more children than seating positions in the vehicle, the children who are unable to be restrained by an appropriate child safety restraint are seated in the area behind the front seat of the vehicle unless the vehicle is designed only for a front seating area. Penalties under the act are modified to specify that drivers transporting unsecured children who are under the age of 16 but not subject to a child restraint system or booster seat requirement shall be subject to the penalty specified in the act rather than the penalty for a safety belt violation. Lastly, the act repeals a provision stating that charges under the act shall be dismissed or withdrawn if the driver provides evidence he or she has acquired a child passenger restraint system or booster seat. This act is identical to SB 497 (2025), and similar to HB 2170 (2026), HB 2261 (2024), HB 1528 (2024), HB 731 (2023), and provisions in HCS/HB 443 (2023). TAYLOR MIDDLETON

SB 1716 - The act repeals and modifies certain provisions relating to the regulation of public utilities. CONSTRUCTION WORK IN PROGRESS (Section 393.135) The act repeals provisions relating to the construction work in progress of any facility by a public utility. Current law provides that base rate recoveries arising from inclusion of construction work in progress in a public utility's rate base are subject to refund if the construction costs giving rise to the construction work in progress included in the rate base were imprudently incurred or if the project for which construction costs have been included in the rate base is not placed in service within a reasonable amount of time, as determine by the Public Service Commission. The act provides that such base rate recoveries are subject to a refund if the construction costs are otherwise unreasonable. The act further repeals the provisions relating to the expiration date of the provisions relating to the construction work in progress. FUTURE TEST YEAR (393.150) The act repeals provisions relating to a test year being a future test year if a public utility elected to use a future test year, including provisions relating to updating the public utility's base rates, recovery of costs of any plant investments, reconciliation of a public utility's rate base, reconciliation of certain expenses by a public utility, and a provision relating to the Public Service Commission's rulemaking authority. JULIA SHEVELEVA

Creates new provisions relating to joint employers

SB 1742 - This act requires a railroad train or light engine used in connection with the movement of freight be operated by a crew consisting of not fewer than two qualified crew members. This two person requirement shall not apply to helper services, as defined in the act, hostler services, as defined in the act, or movement of a train for the purpose of loading or unloading a freight, provided the train is operated at a speed not exceeding ten miles per hour. Any person or railroad carrier who willfully violates this act shall be subject to fines as described in the act. This act shall become effective only upon a final judgment that affirms the validity of the Federal Railroad Administration's two-person crew rule has been entered. This act is identical to HB 3349 (2026), HB 3462 (2026), and provisions contained in HB 2385 (2026). TAYLOR MIDDLETON

SB 1504 - This act sets the minimum allowable reimbursement rate to an out-of-network ambulance provider for services provided to enrollees and limits co-payment, coinsurance, deductibles, and other cost sharing amounts to the in-network payment amount for covered services. Ambulance providers are prohibited from billing enrollees any additional amounts for paid covered services. Health carriers are required to remit payment for ambulance services directly to the ambulance provider rather than the enrollee within thirty days of receipt of a clean claim, as such term is defined in the act. Upon receipt of a claim that is not clean, health carriers are required to specify the reason for declining payment in whole or in part and the additional information necessary to determine if the claim is payable in whole or part. This act is identical to HB 2597 (2026). TAYLOR MIDDLETON

SS/SCS/SBs 1410 & 853 - This act modifies provisions relating to property taxes. TAX BALLOT MEASURE LANGUAGE This act requires an election authority to label tax ballot measures numerically or alphabetically in the order they are submitted. Election authorities may coordinate with each other, or with the Secretary of State, to maintain a database or other record and to ensure that the same measure shared on the ballot of multiple jurisdictions at the same election will have the same numerical or alphabetical assignment. (Section 115.240) This provision is identical to a provision in SB 1517 (2026) and HCS/HB 2178 (2026) and is substantially similar to a provision in HCS/HB 1790 (2026). This act requires any ballot measure seeking to add, change, or modify a tax on residential real property to express the effect of the proposed change within the ballot language in terms of the change in dollars owed per $100,000 of a property's market valuation. (Section 137.067) This provision is identical to a provision in SB 1203 (2026), HCS/HB 1790 (2026), HCS/HB 119 (2025), HCS/HB 517 (2025), HCS/HB 531 (2025), HB 660 (2025), HCS/HB 2058 (2024), HCS/HB 1517 (2024), HCS/HB 2140 (2024), CCS/HS/HCS/SS#2/SCS/SB 96 (2023), and HCS/SS#3/SCS/SB 131 (2023). ASSESSMENT OF SHORT-TERM RENTALS This act modifies the definition of "residential property" for the purposes of the taxation of real property by providing that such definition shall include single family homes that are owned by a sole proprietor, individual, partnership, or limited liability company and leased, in whole or in part, for a term of less than thirty consecutive days, provided that such provision may not apply to any such property in excess of fifteen such properties owned by the same individual or business. This act also prohibits an assessor from reclassifying real property without first conducting an in-person consultation with the owner of record of such property. An assessor shall be deemed to be in compliance with this provision if the assessor can document a good-faith effort to contact the owner of record, as described in the act. (Section 137.016) This provision is substantially similar to SB 1303 (2026), SB 699 (2025), SB 784 (2025), and SCS/HB 1086 (2025), and to a provision in HB 660 (2025). PROPERTY TAX LEVIES Current law allows taxing jurisdictions to impose either a single property tax levy for all property types or a different levy for each class and subclass of property. This act provides that, beginning on January 1, 2027, each county and city not within a county shall determine the assessed valuation, set and revise levies, and make adjustments to levies for each subclass of real property, individually, and personal property, in the aggregate. (Section 137.073.2(2) and (4); section 137.079; and section 137.115.16) These provisions are substantially similar to provisions in HCS#2/HB 2780 (2026). If, prior to the expiration of a temporary levy increase, voters are asked to approve an additional permanent levy increase, voters shall be submitted ballot language that clearly indicates that if the permanent levy increase is approved, the temporary levy shall be made permanent. (Section 137.073.5(3)) This provision is identical to a provision in SB 1517 (2026), HCS/HB 1790 (2026), HCS#2/HB 2780 (2026), HCS/HB 119 (2025), HB 660 (2025), HB 1497 (2025), HCS/HB 2058 (2024), HCS/HB 1517 (2024), HCS/HB 2140 (2024), CCS/HS/HCS/SS#2/SCS/SB 96 (2023), and HCS/SS#3/SCS/SB 131 (2023), and is substantially similar to SB 880 (2018) and SB 357 (2017). This act provides that, if the total assessed valuation in a political subdivision decreases in the tax year immediately following a tax year in which the voters approved an increase to the tax rate ceiling, such political subdivision may increase its levy such that the revenue received equals the amount that would have been received from the increased rate of levy had there been no decrease in the total assessed valuation. (Section 137.073.5(6)) This provision is identical to a provision in SB 1517 (2026), HCS/HB 1790 (2026), HCS#2/HB 2780 (2026), HCS/HB 119 (2025), HB 660 (2025), HB 1497 (2025), HCS/HB 2058 (2024), HCS/HB 1517 (2024), and HCS/HB 2140 (2024). This act requires any taxing jurisdiction that is required to roll back its property tax levy to separately report to the State Auditor any increase in the rate of levy for debt service made during the same year. The State Auditor shall provide such data aggregated by taxing authority in an easily accessible format on the State Auditor's website, and the State Auditor may perform an audit on any such taxing authority to ensure compliance with the provisions of law and the Constitution requiring tax levy rollbacks. (Section 137.073.6(3)) Current law provides that the burden of proof to sustain a property valuation shall be on the assessor for any assessment of residential real property that is made by a computer, computer-assisted method, or a computer program. This act applies such provision to all non-agricultural real property. (Section 137.115.1(5)) This provision is identical to a provision in HCS/HB 2178 (2026) and HCS#2/HB 2780 (2026). Current law requires an assessor to conduct a physical inspection prior to increasing the assessed value of residential real property by more than 15%. This act allows the property owner of any non-agricultural real property to request a physical inspection if the assessed value of such property has increased by more than fifteen percent since the last assessment. (Section 137.115.10) This provision is identical to a provision in HCS#2/HB 2780 (2026) and is substantially similar to a provision in HCS/HB 2178 (2026). MOTOR VEHICLE ASSESSMENTS Current law requires assessors to use a publication selected by the State Tax Commission to determine the true value of motor vehicles. This act requires the State Tax Commission to develop the bid specifications to select and secure such publication, and to secure an annual appropriation from the General Assembly for the publication. The State Tax Commission shall ensure that all assessors have access to the publication. (Section 137.115.9) PROPERTY TAX DEADLINES Current law requires a county assessor to provide notification to a taxpayer by no later than June 15 if the assessor increases the taxpayer's real property valuation. This act requires such notice to be provided by no later than June 1. (Sections 137.180, 137.355, and 137.490) PROPERTY TAX CREDITS Current law allows counties to provide a property tax credit to certain seniors. This act provides that a taxpayer shall not be required to reapply for such credit annually. The tax credit shall continue to be applied to the taxpayer's homestead until the tax year in which the taxpayer relocates to another homestead or upon the death of the taxpayer. (Section 137.1050) Current law requires each school district secretary to submit an annual report containing certain information about the district. This act requires such report to include the total amount of property tax credits applicable to the district from the prior year. (Section 137.1060) PROPERTY TAX PAYMENTS Current law authorizes counties to provide for the payment of real and personal property taxes in installments on an annual, semiannual, or quarterly basis, but excludes township counties from utilizing such payment plans. This act repeals such prohibition for township counties and allows the form of the installments to also be made on a monthly or weekly basis. (Section 139.053) This provision is substantially similar to SB 1211 (2026) and HB 388 (2025). This act authorizes a county assessor to allow a grace period of ten days for the submission of certain forms that are transmitted through the U.S. Postal Service and that are postmarked on or before the due date but received after the due date due to postal delay. (Section 1) DELINQUENT PROPERTY TAX NOTICES This act authorizes a collector to offer a trusted contact program to a taxpayer, who may designate one or more trusted contacts for the collector to contact in the event the taxpayer has not paid the taxpayer's property tax liability by March 1 of a calendar year. (Section 140.010) SCHOOL DISTRICT BOND ISSUES Current law requires bond issues for school districts to include certain ballot language. This act modifies such language by adding a clause including the length of time it is estimated the district's bonded indebtedness would be extended. (Section 164.151) MISSOURI TAXPAYER DEBT RELIEF AND SCHOOL FACILITIES ACT This act creates the "Missouri Taxpayer Debt Relief and School Facilities Act", the "Commission on Academic Facilities", and a corresponding fund in the state treasury for purposes of providing state financial support for public school academic facility projects currently funded by local property taxpayers. State financial participation in such projects shall be reserved only for academic facilities where students receive instruction, such as classrooms and libraries, excluding administration buildings, bus barns, maintenance facilities, and athletic facilities, as provided in the act. Members of the commission shall include the Commissioner of Education, two members appointed by the Governor, one member appointed by the President Pro Tempore of the Missouri Senate, one member appointed by the Senate minority leader, and two members appointed by the Speaker of the House of Representatives, not more than one of whom from the same political party. All members of the commission shall have demonstrated experience in public school administration, school facility planning or construction, or public finance. The act outlines certain duties of the commission, including the adoption of rules establishing application procedures, project evaluation criteria, facility standards, audit requirements, and a methodology for state and local cost sharing, along with other duties specified in the act. The commission shall establish, by rule, a methodology for determining the relative fiscal capacity of each school district to provide local resources for academic facilities projects and the respective state and local shares of eligible projects. The act specifies certain measures of district fiscal capacity that shall be considered, such as assessed valuation, property wealth per pupil, income levels, operating levies, debt service obligations, and other indicators of the ability to raise local capital. Districts with lower fiscal capacity and higher operating levies shall generally qualify for higher effective state support than districts with higher fiscal capacity and lower operating levies. The commission shall establish minimum and maximum state participation percentages for eligible project costs and may differentiate such percentages among project categories. A school district may apply to the commission for state financial participation in an academic facilities project only if the district satisfies certain criteria. Such criteria include a requirement that the district shall have adopted a long range facilities plan in a form approved by the commission, and the proposed project shall be consistent with such plan and with applicable facility standards to be established by the commission. Additionally, the school district shall have a current operating levy for school purposes at or above the performance levy, as such terms are defined in current law, unless the district's operating levy was at or above the performance levy at any point during the previous four years but was reduced due to a constitutionally mandated rollback. The act establishes a priority order for the awarding of state financial participation in each funding cycle. First order priority shall be given to projects addressing substantial and imminent dangers to health and safety. Second order priority shall be given to projects that create substantial and demonstrable efficiencies in the ongoing operating costs of a school district. Third order priority shall be given to projects that remedy significant facility condition deficiencies. Fourth order priority shall be given to projects that provide additional capacity to accommodate enrollment growth or eliminate excessive reliance on temporary classrooms. The commission shall further prioritize projects by considering certain factors to be included within and among the funding priority categories. These factors include the severity of facility need and educational impact; the district's fiscal capacity, so that districts with lower fiscal capacity receive higher effective state support; the district's operating levy, so that districts with higher levies receive higher effective state support to help reduce increases in property taxes; the extent to which the district is already relying on local funding effort, prioritizing districts that receive less than half of their total revenue from state sources; the availability or lack of local bonding capacity for facilities purposes; the degree of local matching commitment associated with the project; and the prudent and resourceful expenditure of state funds, as provided in the act. No project shall receive state financial participation unless the district demonstrates a good faith matching commitment, as determined by the commission. The commission shall give favorable consideration to projects accompanied by a plan, approved by the district's governing board, that uses state participation to offset or reduce the amount of new local debt that would otherwise be required for the project or allows for a reduction in future debt service levies or avoidance of levy increases that would otherwise be needed. The commission shall not require a district that is otherwise eligible for state financial participation to increase local tax rates as a condition of receiving state financial participation. The commission shall ensure that state funds are allocated in a manner that reasonably balances a preference for districts demonstrating strong local effort; a consideration for districts with limited remaining bonding capacity; and the goal of mitigating, where practicable, the long term property tax burden associated with necessary facility improvements. A district receiving state financial participation shall comply with all applicable procurement, construction, and reporting requirements and shall complete the project substantially as described in the district's approved application. The commission may withhold, suspend, or require repayment of state funds if a district materially violates the requirements of this act, promulgated rules under the act, or the terms of the district's approved project. (Section 1) SEVERABILITY This act contains a severability clause. (Section B) JOSH NORBERG

Establishes provisions relating to parental rights

SB 1222 - This act establishes that pro-life individuals and organizations, as defined in the act, may intervene in actions in which a provision of the Missouri Constitution, statute, or rule involves the regulation of abortion or where the rights of an unborn child is at issue. This act is substantially similar to a provision in SB 794 (2025). SARAH HASKINS

SB 997 - This act provides that the offense of murder in the second degree shall includes when a person delivers or distributes fentanyl or any analogue thereof to another person where death results from the use of fentanyl or an analogue thereof. TRISTAN BENSON, JR.

SB 1591 - This act authorizes a taxpayer to claim a tax credit in an amount equal to seventy percent of contributions made to prevention resource centers, but not to exceed $100,000 per taxpayer per tax year. Prevention resource centers are defined as not-for-profit entities with a mission to reduce the illegal or age-inappropriate use or misuse of alcohol, tobacco, and other drugs. Tax credits authorized by the act shall not be refundable or transferrable, but may be carried forward for one tax year. The total amount of tax credits authorized by the act shall not exceed $2.5 million in any fiscal year. The Director of the Department of Mental Health shall determine, at least annually, which facilities in this state may be classified as prevention resource centers and shall establish a procedure by which a taxpayer can determine if a facility has been classified as a prevention resource center. JOSH NORBERG

SB 922 - This act creates the offense of unlawful possession of a firearm by a minor. A person under the age of 18 commits such offense if he or she knowingly possesses a handgun or ammunition for a handgun. This offense shall be a class A misdemeanor. This act shall not apply to any of the following people with the prior written consent of his or her parent or guardian: • A temporary transfer or possession of a handgun or ammunition by a person under the age of 18 in the course of employment, farming, target practice, hunting, or during a firearms safety course; • A person under the age of 18 who is a member of the U.S. Armed Forces or National Guard; • A transfer by inheritance of title of a handgun or ammunition to a person under the age of 18; and • A person under the age of 18 who is using a handgun or ammunition in self-defense. Additionally, this act provides that any firearm confiscated for the purposes of prosecution or investigation shall be returned to the owner if the firearm was used by a minor to commit an unlawful act and such minor was not the lawful owner of the firearm. This act is identical to SB 868 (2026), SB 34 (2025), and SB 790 (2024), is substantially similar to HB 2631 (2026), HB 695 (2025), and SB 217 (2023), and is identical to a provision contained in SB 1793 (2026). TRISTAN BENSON, JR.

Modifies provisions relating to tax credits

Modifies provisions of the "SALT Parity Act"

Modifies provisions relating to the assessment of certain broadband communications equipment

SB 968 - Under this act, no pharmacy benefits manager shall prohibit or limit a covered person from selecting a pharmacy or pharmacist of their choice or impose a monetary advantage or penalty that would affect a covered person's choice if a pharmacy or pharmacist has agreed to participate in a covered person's health benefit plan. A pharmacy benefits manager shall not impose upon a pharmacy or pharmacist any course of study, accreditation, certification, or credentialing as a condition of participation that is inconsistent with, more stringent than, or in addition to what is required under state law. Additionally, a pharmacy benefits manager shall not pay or reimburse a pharmacy or pharmacist for an amount less than the most recently published National Average Drug Acquisition Cost (NADAC) for a prescription drug. This act requires a pharmacy benefits manager to reimburse pharmacies for a drug at an amount that is the greater of the maximum allowable cost (MAC) pricing or the current NADAC pricing. Additionally, no pharmacy benefits manager shall retaliate against a contracted pharmacy for exercising its right to appeal a reimbursement dispute to the pharmacy benefits manager. A pharmacy benefits manager shall reimburse any pharmacist or pharmacy located in this state for an amount equal to what the pharmacy benefits manager reimburses a pharmacy benefits manager affiliate for dispensing the same prescription drug. Finally, in addition to the reimbursement amounts determined by the MAC and NADAC, a pharmacy benefits manager shall reimburse a pharmacy or pharmacist a dispensing fee no less than 90% of the MO HealthNet professional dispensing fee in effect on the date of service. This act is similar to HB 1975 (2026). TAYLOR MIDDLETON

SB 1181 - This act modifies provisions relating to automobile theft. UNLAWFUL USE OF CERTAIN KEY DEVICES (Section 570.097) This act provides that the manufacture, sale, attempted sale, transfer, or possession of a motor vehicle key programming or emulating device or a relay attack device, as such terms are defined in the act, shall be a class D felony. The act provides for exceptions for certain authorized users. Any authorized user shall report a lost or stolen device within forty-eight hours of becoming aware that the device was lost or stolen. Failure to comply with such reporting requirements shall be a class A misdemeanor. This act is identical to HCS/HB 2902 (2026). MOTOR VEHICLE THEFT PREVENTION COMMISSION ACT (Sections 589.220 to 589.227) This act establishes the "Motor Vehicle Theft Prevention Commission Act". The act authorizes law enforcement agencies or other qualified applicants to apply for grants to assist in improving and supporting motor vehicle theft prevention programs, or programs for the enforcement of prosecution of motor vehicle theft crimes. The program shall be overseen by the Motor Vehicle Theft Prevention Commission, which is established by the act. The Commission shall consist of twelve members, as described in the act. The term of office for each member of the Commission appointed by the Governor shall be four years. The Highway Patrol shall provide to the Commission all administration, management, and organization of the Commission's activities. The Commission shall establish the grant program, promote statewide planning and coordination of the investigation and prosecution of motor vehicle crimes, provide support to local prosecutors, and provide support to multi-jurisdictional task forces, as described in the act. The Commission may award grants for with a term of up to three years. Any grants awarded pursuant to the act by the Commission shall receive approval from the Director of the Department of Public Safety prior to any such allocation. Priority shall be given to applications representing multi-jurisdictional programs. On or before December 1, 2027, any law enforcement agency or other qualified applicant that receives a grant pursuant to the act shall submit a report to the Commission concerning the implementation of the program funded by the grant. On or before February 1, 2028, the Commission shall report to the General Assembly on the implementation of the programs receiving grants pursuant to the act, as described in the act. These provisions shall sunset on August 28, 2032, unless reauthorized by the General Assembly. This act is identical to HB 2902 (2026). TAYLOR MIDDLETON

SB 1485 - This act provides that no professional sports team that plays its home games in a facility with a capacity of at least 75,000 people shall be authorized to receive any tax credit pursuant to any provision of law. JOSH NORBERG

SB 1790 - This act effectively reduces the tax rate paid by all existing property owners when a data center is built by creating a mandatory rate reduction mechanism. JOSH NORBERG

SB 1005 - Under the act, any pesticide registered by certain federal agencies or a pesticide label consistent with certain federal pesticide labeling requirements shall satisfy any warning label requirement regarding cancer under any other provision of current law. Nothing in this act shall be construed to grant full immunity from liability to pesticide manufacturers in the state. The act is similar to SB 14 (2025), SCS/SB 1416 (2024), HCS/HB 2763 (2024), SCS/HCS/HB 1116 (2025), HB 544 (2025). JULIA SHEVELEVA