Browse Legislation

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

SB 1251 - Currently, counties that have adopted an alternative form of county highway commission may only abolish it by a vote of the people. This act specifies that it may also be abolished by a vote of the county's governing body. If the alternative form of county highway commission is abolished, the act provides that the county shall adopt either the standard form of county highway commission, or a system of road districts and overseers as provided by law. This act is identical to HB 1686 (2026), SB 677 (2025), HB 1161 (2025), and provisions in HCS/SB 1363 (2024), CCS/HCS/SS/SB 222 (2023), HB 1193 (2023), HCS/SS/SCS/SB 724 (2022), HB 1545 (2022), and HCS/HB 2220 (2022). TAYLOR MIDDLETON

Creates provisions relating to immunity from liability for health care professionals who inquire about potential dangers in patients' homes

Modifies provisions governing design-build contracts

SJR 89 - This constitutional amendment, if approved by the voters, provides that, beginning January 1, 2027, the assessed value of residential real property shall be the most recent assessment. For all subsequent reassessments of such residential real property, the assessed value shall not increase while the owner or owners continue to own such property. Residential real property that is purchased, newly constructed, or undergoes a change in ownership shall be reassessed at its true value in money as provided by law, after which the assessed value of such property shall not increase while the new owner or owners continue to own such property. The assessed value of residential real property shall reflect the value added to the property as a result of new construction or improvements, as described in the act. This amendment is identical to SJR 70 (2026), SJR 50 (2025) and SJR 54 (2025), is substantially similar to SJR 113 (2026), HJR 112 (2026), SJR 34 (2025), HCS/HJR 4 (2025), HJR 86 (2025), HJR 89 (2025), SJR 90 (2024), and HCS#2/HJR 78 (2024), and is similar to HJR 85 (2024), HJR 120 (2024), HJR 184 (2024). JOSH NORBERG

SCS/SB 1195 - This act authorizes the board of directors of a fire protection district to distribute surplus supplies or property to volunteer fire protection associations, other fire protection districts, fire departments, or to eligible donees, as described in the act. Any surplus supplies or property that is not transferred may be sold. If the value of the item is less than five hundred dollars it may be sold without an auction, provided the board collects certain information from the purchaser. If the item has a value over five hundred dollars, the board must auction the item using sealed bids. This act is identical to HB 1752 (2026), and is similar to a provision in HCS/SB 189 (2025). TRISTAN BENSON, JR.

SB 1138 - This act establishes the "Retaining MO Workers Act". For all tax years beginning on or after January 1, 2027, this act provides that the first $100,000 of income shall be subtracted from a taxpayer's federal adjusted gross income if the taxpayer is employed as any of the following: 1) a first responder, 2) a nurse, 3) a teacher, 4) a veteran of any branch of the Armed Forces of the United States, 5) any state or federal employee, excluding elected officials, 6) a laborer, 7) a commercial truck driver, 8) a nursing home employee, 9) a child care provider, or 10) a lineworker, as such terms are defined in the act. This act is substantially similar to SCS/SB 650 (2025). JOSH NORBERG

SCS/SB 1286 - This act provides that a political subdivision shall approve or deny a request for a permit or any other kind of prior approval required for the construction of new single-family residential buildings within sixty calendar days of the request. If a response is not received by the applicant within sixty days, the request shall be deemed approved. If the request is approved, the political subdivision shall not impose any additional requirements related to such request. If the request is denied, the political subdivision shall state the reasons for denial, as described in the act. This act is similar to SB 912 (2026), HB 2291 (2026), SCS/HCS/HB 2384 (2026), and HCS/HB 1264 (2025). TRISTAN BENSON, JR.

SCS/SB 883 - The act modifies and creates provisions relating to the licensing of certain veterinary professionals. Specifically, this act provides that allied professionals, which are health care professionals in areas of traditional human medicine, shall support, enhance, or extend the services provided by veterinary care providers and shall work under the immediate supervision of a licensed veterinarian unless exempted by rule of the Missouri Veterinary Medical Board ("Board") or by law. Additionally, this act modifies provisions of law related to the veterinarian-client-patient relationship. Currently, the veterinarian-client-patient relationship means that the veterinarian has recently seen and is personally acquainted with the keeping and care of an animal by virtue of an examination and that the veterinarian is readily available for follow-up care. Instead, this act provides that the veterinarian-client-patient relationship means that the veterinarian is personally acquainted with the keeping and care of an animal by virtue of an in-person examination and has provided an emergency care plan. The relationship may be extended or be transferable to a veterinarian practicing under the same facility permit after such veterinarian reviews the patient's medical history and assumes the responsibility for any medical treatment decisions. Furthermore, the veterinarian-client-patient relationship is maintained by the veterinarian receiving a consultation from a consulting veterinarian and a veterinarian-client-patient relationship is not required for telehealth advice, as such term is defined in the act. This act further provides that members of the Board shall receive $100, rather than $50, for each day devoted to the affairs of the Board. Current law provides that the Board's powers of inspection of veterinary facilities shall not include inspection of vehicles used in the practice of veterinary medicine unless the Board has received a complaint regarding such vehicle. This act repeals such provision. Additionally, the Board may assist state and local law enforcement, in addition to the Attorney General, in any proper action to remove unlawful practitioners from practice or those persons in violation of the law or rule of the Board and assist with any prosecution for criminal violations of the law regarding veterinary professions. Furthermore, the Board shall provide, rather than mail, a copy of the list of licensees to any person, agency, or professional organization upon request and payment of a fee as necessary. This act provides that current law governing the practice of veterinary medicine shall not prohibit a bovine reproductive professional, as defined in the act, from acting under indirect supervision of a licensed veterinarian while performing advanced reproductive technologies on bovine animals. Additionally, it shall not be unlawful for any person not licensed as a veterinarian from lecturing or giving instructions or demonstrations at a school of veterinary medicine or in connection with a continuing education course or seminar for veterinarians. It is considered the practice of veterinary medicine to use any invasive procedure to remove an oocyte, in addition to any embryo as provided in current law, from an animal for the purpose of transplanting an embryo or resultant embryo from harvested oocyte into another female animal. Additionally, this act provides that the practice of veterinary medicine does not include a bovine reproductive professional trained in advanced reproductive technologies to remove an embryo or oocyte from a bovine animal for the purpose of transplanting such embryo into another female bovine animal or for the purpose of cryopreserving such embryo, or to implant such embryo into a bovine animal while under indirect supervision of a licensed veterinarian. A licensed veterinarian supervisor shall be responsible and liable for the acts and omissions of a bovine reproductive professional, among other veterinary professionals, working under his or her supervision. However, this provision shall not be construed to relieve a bovine reproductive professional or other professionals from liability for any of their own acts or omissions. Additionally, a bovine reproductive professional shall be subject to the same disciplinary actions as those licensed and registered by the Board, including discipline for specific actions taken by veterinary technicians or technologists. This act further provides that the methods and practice of veterinary medicine may not be compelled or restricted by a governing body of a political subdivision not specified in current law. Currently, graduates of nonaccredited colleges of veterinary medicine located outside the United States, its territories, and Canada shall furnish satisfactory proof to the Board that the applicant has earned and currently holds an Educational Commission of Foreign Veterinarian Graduate certificate. This act provides that the graduate may provide satisfactory proof that the graduate holds a certificate issued by the Program for the Assessment of Veterinary Education Equivalence of the American Association of Veterinary State Boards. Furthermore, current law provides that an applicant, who has failed the required examinations on three attempts, shall present to the Board a plan for passage and evidence of completion of at least 30 hours, or 10 hours for veterinary technicians or technologists, of continuing education since the last examination or in the calendar year preceding the fourth and final examination. This act repeals this provision. This act provides that for licensure by reciprocity requires the applicant to have been actively engaged in the practice of veterinary medicine for at least one year, rather than five consecutive years, immediately prior to the application. Additionally, this act repeals the requirements that the standards for licensure of the jurisdiction where the applicant is licensed be equal to or more stringent than the requirements for licensure in Missouri and repeals the provision regarding the determinations of such admission standards by the Executive Director of the Board. Lastly, this act repeals the provision allowing for the Board to enter into reciprocal compacts with other licensing boards from other jurisdictions. This act establishes a temporary locum tenens license, which allows for practice solely at an institution of higher learning or in an education or research program associated with an institution. The license shall be valid for no more than six weeks. Furthermore, this act establishes a temporary emergency license that allows a veterinarian or veterinary technician who is currently licensed in good standing in another state to practice during a state of emergency or natural disaster declared by the governor or a duly designated state official. Unless renewed, emergency licenses shall be valid for only a period of sixty days or until the state of emergency is lifted, whichever occurs first. The applicant shall complete an application for temporary emergency license with the Board, but shall not be required to pay an application fee. Veterinary services shall be requested through the incident command structure and under the supervision of the incident commander. Additionally, all services provided by the licensee shall be on a volunteer basis only and the licensee are prohibited from collecting fees or monetary compensation from animal owners for care provided. Current law provides that a notice and an application of renewal of a license shall be mailed to the licensee's last known business address by the Board and that failure of the Board to do so shall not relieve any licensee of the duty to make application for renewal or to pay the necessary renewal fee nor shall it exempt the licensee from the penalties provided by law for failure to promptly renew such license. This act repeals such provision of law. Additionally, the Board may refuse to issue or renew a license and may file a complaint with the Administrative Hearing Commission for the use of any controlled substance or alcohol to an extent that such use impairs a person's ability to perform his or her profession. This act adds the use of any other substance to such provision. Additionally, this act repeals a provision of current law permitting the Board to file a complaint for the willful and continual overcharging for services or the overtreating of patients. Furthermore, this act provides that a complaint may be filed for the termination of medical care of a patient without adequate notice to the owner or without recommending, instead of making, other arrangements for the continued care of the patient. A person with certain academic credentials and having membership in certain organizations, as described in the act, may provide advanced reproductive technologies to bovine animals under the supervision of a licensed veterinarian. A person with such academic credentials, who is not a member of a nationally recognized organization that acknowledges persons performing embryo transfer or vitro fertilization, may qualify as a bovine reproductive professional by examination and upon successful certification examination may provide advanced reproductive technologies to bovine animals under supervision of a licensed veterinarian. The act creates the "Certification Examination Committee" which is comprised of three members as described in the act. The members shall serve terms of four years, but shall not serve more than two terms. The certification examination and continuing education of bovine reproductive professionals shall be approved by the Committee, as described in the act. Whenever the term "veterinary practice" is used in law, the term shall include registered veterinary technicians or technologists or the practice of a registered veterinary technician or technologist. This act provides that the Board shall notify, rather than send a letter signed by the chair or vice chair, to all successful examinees for registration as a veterinary technician or technologist. Lastly, this act modifies provisions relating to loan repayments for veterinary graduates. Specifically, this act modifies the definition of resident as it relates to eligibility to provide that the person shall live in the state for one or more years and has been determined or is considered to be a Missouri resident by an accredited university in this state, rather than for a purpose other than attending an educational institution located within this state. Additionally, this act repeals the requirement that eligible students be in the final year of veterinary medical school. Furthermore, this act provides that the Department of Agriculture shall enter into an agreement that the individual shall serve up to four years, rather than equal to four years, in order to receive loan repayment by the state. The Department of Agriculture shall also approve, rather than stipulate, specific practice sites where applicants shall agree to practice for participation in the loan repayment program. For breaches of the contract for loan repayment, the state shall be entitled to recover an amount equal to the total number of obligated months of service which were not completed by an individual multiplied by $500, unless the Department of Agriculture, in consultation with the Advisory Panel, determines that the individual has acted in good faith and the breach is due to circumstances beyond the individual's control, in which case it may be determined that no penalty shall be assessed. Under current law, the Department of Agriculture shall grant a deferral of payments if the recipient meets certain requirements. This act instead provides that the Department, in consultation with the advisory panel, may grant such a deferral. This act contains provisions similar to provisions in HB 2470 (2026). KATIE O'BRIEN

SB 1028 - This act establishes provisions relating to education and creates the "Sunlight in Learning Act" requiring certain information to be to be posted on public school websites, as well as the "Parents' Bill of Rights Act of 2026" outlining the rights of parents of public school students. DIVISIVE CONCEPTS (Section 160.2550) Under this act, school districts are prohibited from teaching about The 1619 Project initiative of The New York Times or any successor theory or concept, critical race theory or any successor theory or concept, and any divisive concepts, as such term is defined in the act. School districts are also prohibited from certain actions listed in the act relating to curriculum and instruction. In adopting the essential knowledge and skills for the social studies for each grade level from kindergarten through 12th grade, each school district shall adopt knowledge and skills that develop each student's civic knowledge as set forth in the act. School districts shall not accept private funding for the purposes of teaching any curriculum substantially similar to critical race theory or The 1619 Project. The Attorney General may investigate school districts for compliance with the act. Any school district that violates the provisions of the act shall have 50% of the district's state aid withheld until the district presents evidence to the Department of Elementary and Secondary Education that the district is no longer in violation of this section. This provision is identical to a provision in SB 115 (2025), is substantially similar to SB 694 (2022) and provisions in SB 770 (2024) and SB 42 (2023), and is similar to SB 172 (2023), SB 638 (2022), SB 676 (2022), SB 734 (2022), SB 1184 (2022), and a provision in SB 918 (2024). SUNLIGHT IN LEARNING (Section 161.856) This act establishes the "Sunlight in Learning Act", which requires certain training, instructional, and curricular materials to be posted on a public school's or charter school's website. The website shall include the title, author, organization, and any website associated with the material or activity. The website shall also include the identity of the teacher or other person who created the learning material. Any activity that involves service-learning, internships, or outside organizations shall be included on the website, as outlined in the act. All procedures for the documentation, review, or approval of materials used for staff or faculty training or student learning shall be included on the school website. A listing of available resources in the library shall be included on the website. The information required to be posted on the school website shall be displayed online prior to the first instance of training or instruction, or, at the latest, fourteen days after the training or instruction. The information shall be organized by school, grade, teacher, and subject, and be displayed on the website for at least two years. Schools may use a collaborative online document or spreadsheet software to update the listings on the website. The listing shall be created and displayed in searchable or sortable electronic formats. A school with fewer that twenty enrolled students and whose materials and activities are selected independently by instructors is not required to post a list of learning materials and activities on a website. The Attorney General, Commissioner of Education, State Auditor, prosecuting or circuit attorney, or resident of a school district may initiate a suit against the school district, public school, charter school, or other governmental entity responsible for educational oversight if a violation of this act occurs. Courts shall not entertain complaints unless complainants have first worked to remedy the situation by contacting school officials, who have fifteen days to resolve the situation, or by contacting the school board, who have forty-five days to resolve the situation. No school officials shall purchase or contract copyrighted learning materials, including renewal of subscription-based materials where students are provided login credentials or access via electronic personal devices, unless provisions are made to allow parents and guardians of students to review the materials within thirty days of the submission of a written request to the school. This provision is identical to a provision in SB 115 (2025), is substantially similar to SB 1225 (2022) and provisions in SB 770 (2024) and SB 42 (2023), and is similar to SB 645 (2022), SB 810 (2022), and HB 1995 (2022). PARENTS' BILL OF RIGHTS (Section 161.1140) This act creates the "Parents' Bill of Rights Act of 2026." Under this act, no school district shall deny to the parent or guardian of a minor child certain rights. Such rights include the ability to fully review the curricula, books, and other educational materials used by the school attended by their child; the ability to access information on teachers, guest lecturers, and outside presenters who engage with students at the school; the ability to access information on third-party individuals and organizations that receive contracts or other funding through the school; the right to visit their child at school during school hours; the right to access all records generated by the school that concern their child; the ability to access information pertaining to the collection and transmission of data regarding their child; the right to be heard at school board meetings; the right to be notified of situations affecting the safety of their child at school; and the right to object to certain materials that the parent finds inappropriate to be taught to their child. Any person denied one of these rights may bring a civil action for injunctive relief. The attorney general may also bring a civil action for injunctive relief. If a school district is found to have violated this act, the Department of Elementary and Secondary Education may withhold up to fifty percent of the state aid for such district. This provision is identical to a provision in SB 115 (2025) and is similar to provisions in SB 770 (2024), SB 776 (2022), and HCS/SS#2/SCS/SBs 42, 42 & 89 (2023). PARTICIPATION IN ATHLETIC COMPETITION (Section 167.177) Upon adoption by a school district and approval of the residents of the school district, no public school shall knowingly allow a student of the male sex who is enrolled in such public school to participate in a school-sponsored athletic team that is exclusively for students of the female sex. Beginning July 1, 2027, the Joint Committee on Education shall study exclusively male or female athletic events and the impact of a policy that prohibits participation in those events by individuals of the opposite sex. By January 1, 2028, the Committee shall report its findings to the General Assembly. The Attorney General may investigate any school district alleged to be in violation of this provision. Any school district found to be in violation shall have fifty percent of its state aid withheld until the school district provides evidence to the Department of Elementary and Secondary Education that it is in compliance with this provision. This provision is identical to provisions in SB 115 (2025), SB 770 (2024), and SB 42 (2023), is substantially similar to HB 2461 (2022) and a provision in HCS/HB 2140 (2022), and is similar to HB 2735 (2022). This act is substantially similar to SB 115 (2025) and similar to SB 770 (2024). OLIVIA SHANNON

SCS/SB 1249 - This act provides that the Director of the Department of Public Safety shall have cause to deny any application for a peace officer license or entrance into a basic training course when the applicant previously had a peace officer license or certification revoked or surrendered or when the applicant is not a citizen of the United States. This act identical to HB 981 (2025), and to a provision contained in HS/HCS/HBs 3068 & 3049 (2026), and is similar to HB 981 (2025). TRISTAN BENSON, JR.

Modifies provisions relating to abuse and neglect reporting, including a requirement to report companion animal abuse

SJR 113 - This constitutional amendment, if approved by the voters, provides that, beginning January 1, 2027, the assessed value of residential real property shall be the most recent assessment. For all reassessments of such residential real property, the assessed value shall not increase by more than the increase in the Consumer Price Index or by 4%, whichever is less, provided that the assessed value shall reflect the value added to the property as a result of new construction or improvements, as described in the act. This amendment is identical to HJR 112 (2026), is substantially similar to SJR 70 (2026), SJR 89 (2026), SJR 34 (2025), SJR 50 (2025), SJR 54 (2025), HCS/HJR 4 (2025), HCS#2/HJR 78 (2024), HJR 86 (2025), HJR 89 (2025), and SJR 90 (2024), and is similar to HJR 85 (2024), HJR 120 (2024), HJR 184 (2024). JOSH NORBERG

SJR 70 - This constitutional amendment, if approved by the voters, provides that, beginning January 1, 2027, the assessed value of residential real property shall be the most recent assessment. For all subsequent reassessments of such residential real property, the assessed value shall not increase while the owner or owners continue to own such property. Residential real property that is purchased, newly constructed, or undergoes a change in ownership shall be reassessed at its true value in money as provided by law, after which the assessed value of such property shall not increase while the new owner or owners continue to own such property. The assessed value of residential real property shall reflect the value added to the property as a result of new construction or improvements, as described in the act. This amendment is identical to SJR 89 (2026), SJR 50 (2025) and SJR 54 (2025), is substantially similar to SJR 113 (2026), HJR 112 (2026), SJR 34 (2025), HCS/HJR 4 (2025), HJR 86 (2025), HJR 89 (2025), SJR 90 (2024), and HCS#2/HJR 78 (2024), and is similar to HJR 85 (2024), HJR 120 (2024), HJR 184 (2024). JOSH NORBERG

Modifies and establishes provisions relating to public safety

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 1110 - Current law provides that the State Tax Commission shall be composed of three members, with no more than two members from the same political party. This act increases the number of commissioners to five, with no more than three members from the same political party. This act is identical to SB 1655 (2026). JOSH NORBERG

SB 853 - 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. (Section 137.180) Additionally, current law requires a taxpayer to file an appeal of the taxpayer's assessed valuation by no later than the second Monday in July. This act requires such appeal to be filed by no later than the first Monday in August. (Sections 137.275 to 138.180) JOSH NORBERG

SJR 115 - This constitutional amendment, if approved by the voters, modifies provisions relating to taxation. INCOME TAX This amendment provides that, if all revenue triggers established by the General Assembly for the elimination of the individual income tax are met such that the top rate of tax is reduced below 1.4%, then for any tax year beginning on or after the later of January 1, 2031, or January 1 of the year in which the top rate of tax is reduced below 1.4%, no individual income tax shall be imposed by the state, provided that this provision shall not apply to any earnings tax imposed by a political subdivision or to the income tax imposed on the income of trusts, estates, or fiduciaries thereof, corporations, partnerships, limited liability companies, or any other entity other than real persons. SALES AND USE TAX This amendment authorizes the General Assembly to expand the sales and use tax base to include the ability to tax any goods and services. Beginning January 1, 2029, any county, city, town, or village imposing a sales or use tax at a rate greater than 1%, and any other political subdivision imposing a sales and use tax at a rate greater than 0.5% shall annually adjust one or more of several tax levies imposed by such political subdivision for the purpose of offsetting any additional revenue received from the expansion of the sales and use tax base. The levies that shall be adjusted are the sales and use tax rate, personal property tax levy, residential real property tax levy, or earnings tax rate. Notwithstanding such provision, no adjustment made pursuant to this provision shall result in a reduction in funding to the public schools within or serving such political subdivision. Beginning January 1, 2029, each constitutionally-imposed sales and use tax rate shall be adjusted in a manner provided by law in order to produce substantially the same amount of revenue as the median annual revenue that such tax produced for the three fiscal years ending prior to the preceding calendar year, as adjusted for inflation. The State Auditor shall determine any such adjustments. Any tax or revenue increase resulting from any general law enacted by the General Assembly for the purpose of eliminating the individual income tax, provided that such general law is enacted within three years of the effective date of this amendment, shall be exempt from Hancock limitations and from constitutional provisions relating to motor fuel tax. The Director of Revenue may promulgate rules for the purpose of clarifying and prohibiting the circumvention of the expansion of the sales and use tax base, as well as to define any terms left undefined by general law. This amendment is substantially similar to SS/SCS/HCS/HJRs 173 & 174 (2026). JOSH NORBERG

Changes the law regarding advertisements and orders of publication in newspapers