Browse Legislation

SCS/SB 864 - This act modifies provisions relating to tax credits. WOOD ENERGY TAX CREDIT A tax credit for the production of certain wood-energy processed wood products expires on June 30, 2028. This act repeals such sunset. (Section 135.305) This provision is identical to a provision in HCS/SS/SCS/SB 466 (2025), HCS/HB 642 (2025), SCS/HCS/HB 1116 (2025), HCS/HB 1317 (2025). MEAT PROCESSING FACILITIES TAX CREDIT The Meat Processing Facility Investment Tax Credit for the expansion or modernization of meat processing facilities expires on December 31, 2028. This act repeals such sunset. (Section 135.686) This provision is identical to a provision in HCS/SS/SCS/SB 466 (2025), HCS/HB 642 (2025), SCS/HCS/HB 1116 (2025), HCS/HB 1317 (2025). HIGHER ETHANOL FUEL TAX CREDIT A tax credit for the sale of higher ethanol blend fuels expires on December 31, 2028. This act repeals such sunset. (Section 135.772) This provision is identical to a provision in HCS/SS/SCS/SB 466 (2025), HCS/HB 642 (2025), SCS/HCS/HB 1116 (2025), HCS/HB 1317 (2025). BIODIESEL RETAIL SALE TAX CREDIT A tax credit for the sale of biodiesel fuels expires on December 31, 2028. This act repeals such sunset. This act provides that a taxpayer shall not be liable for penalties or interest on an income tax balance due if such taxpayer is denied part or all of a tax credit to which the taxpayer has qualified due to lack of available funds, and such denial causes a balance-due notice to be generated by the Department of Revenue or any other redeeming agency. Such taxpayer shall pay the balance due within sixty days or be subject to penalties and interest pursuant to current law. (Section 135.775) This provision is identical to a provision in HCS/SS/SCS/SB 466 (2025), HCS/HB 642 (2025), SCS/HCS/HB 1116 (2025), HCS/HB 1317 (2025). BIODIESEL PRODUCTION TAX CREDIT A tax credit for the production of biodiesel fuels expires on December 31, 2028. This act repeals such sunset. (Section 135.778) This provision is identical to a provision in HCS/SS/SCS/SB 466 (2025), HCS/HB 642 (2025), SCS/HCS/HB 1116 (2025), HCS/HB 1317 (2025). RAILROAD INFRASTRUCTURE TAX CREDIT For all tax years beginning on or after January 1, 2027, this act authorizes a tax credit in the amount of fifty percent of an eligible taxpayer's qualified railroad expenditures and qualified new rail infrastructure expenditures. "Qualified railroad expenditures" are defined as gross expenditures for maintenance, reconstruction, or replacement of railroad infrastructure, as described in the act. "Qualified new rail infrastructure expenditures" are defined as gross expenditures for new rail infrastructure, as described in the act. A tax credit for qualified railroad expenditures shall not exceed $5,000 multiplied by the number of miles of railroad track owned or leased in the state by a railroad, and the total amount of tax credits for qualified railroad expenditures authorized in a calendar year shall not exceed $4.5 million. A tax credit for qualified new rail infrastructure expenditures shall not exceed $1 million for each new rail-served customer project, and the total amount of tax credits for qualified new rail infrastructure expenditures authorized in a calendar year shall not exceed $5 million. An eligible taxpayer shall submit a certificate of eligibility to the Department of Economic Development after the completion of the qualified railroad expenditures or qualified new rail infrastructure expenditures. Tax credits authorized by the act shall not be refundable, but may be carried forward for five subsequent tax years. Tax credits may be transferred as described in the act. This act shall sunset on December 31, 2032, unless reauthorized by the General Assembly. (Section 135.1210) This provision is identical to SCS/SB 462 (2025) and to a provision in SB 913 (2026), and is substantially similar to HCS/HB 669 (2025), SS/SCS/SB 876 (2024), HB 1824 (2024), SB 385 (2023), and HCS/HB 657 (2023), and to a provision in HCS/SS/SCS/SB 466 (2025), HCS/HB 1935 (2024), and HCS/HB 939 (2023). URBAN FARMS TAX CREDIT A tax credit for the establishment or improvement of urban farms expires on December 31, 2028. This act repeals such sunset. (Section 135.1610) This provision is identical to a provision in HCS/SS/SCS/SB 466 (2025), HCS/HB 642 (2025), SCS/HCS/HB 1116 (2025), HCS/HB 1317 (2025). ROLLING STOCK TAX CREDIT A tax credit for eligible expenses incurred in the manufacture, maintenance, or improvement of a freight line company's qualified rolling stock expires on August 28, 2028. This act repeals such sunset. (Section 137.1018) This provision is identical to a provision in HCS/SS/SCS/SB 466 (2025), HCS/HB 642 (2025), SCS/HCS/HB 1116 (2025), HCS/HB 1317 (2025). AGRICULTURAL PRODUCTION TAX CREDITS Tax credits for contributions to the Missouri Agriculture and Small Business Development Authority and investments in new generation cooperatives for the purpose of development of agricultural business expire on December 31, 2028. This act repeals such sunset. (Section 348.436) This provision is identical to a provision in HCS/SS/SCS/SB 466 (2025), HCS/HB 642 (2025), SCS/HCS/HB 1116 (2025), HCS/HB 1317 (2025). SPECIALTY AGRICULTURAL CROPS The "Specialty Agricultural Crops Act" loan program for family farmers and tax credits for lenders expires on December 31, 2028. This act repeals such sunset. (Sections 348.491 and 348.493) This provision is identical to a provision in HCS/SS/SCS/SB 466 (2025), HCS/HB 642 (2025), SCS/HCS/HB 1116 (2025), HCS/HB 1317 (2025). This act is identical to SCS/SB 30 (2025) and is substantially similar to SS/SB 913 (2026) and HCS/HB 2713 (2026). JOSH NORBERG

Requires homeowners' associations to dissolve every ten years after establishment unless the association receives a majority vote for renewal

Modifies provisions governing the school calendar

Establishes a Pediatric Disease Task Force

Establishes provisions related to long-term care insurance

Appropriates money for the expenses, grants, refunds, and distributions of the several departments and offices of state government

Prohibits elementary and secondary schools and institutions of postsecondary education from being members of athletic organizations that allow students to use performance enhancing drugs

SS/SCS/SB 970 - This act provides that when calculating an enrollee's overall contribution to an out-of-pocket max or any cost-sharing requirement under a health benefit plan, a health carrier or pharmacy benefits manager shall include any amounts paid by the enrollee or paid on behalf of the enrollee for any medication for which a generic substitute is not available. Additionally, no health carrier or pharmacy benefits manager shall design benefits in a manner that takes into account the availability of any cost-sharing assistance program for any medication for which a generic drug substitute is not available. The provisions of this act shall apply to health benefit plans entered into, amended, extended, or renewed on or after August 28, 2026. This act is similar to HB 79 (2025) and substantially similar to provisions in SB 45 (2025), and similar to provisions in SB 187 (2025), SB 512 (2025), SB 1106 (2024), SB 844 (2024), SB 1190 (2024), HCS/HB 442 (2023), HB 1628 (2024), SB 269 (2023), and SB 1031 (2022). TAYLOR MIDDLETON

Modifies provisions relating to collaborative practice arrangements between physicians and physician assistants

Establishes the "Success for Homeless and Foster Youth in Higher Education Act"

Allows counties and municipalities to establish "hospital zone'' and provides for the enhancement of penalties when driving offenses occur within such zones

Appropriates money for capital improvements

Transfers the Community Service Commission to the Department of Higher Education and Workforce Development

Modifies provisions relating to automobile theft

Increases the maximum hold time for a person who has been arrested

Creates provisions relating to the right to refuse to participate in certain medical treatment

Restores voting rights to individuals on probation and parole

Permits over-the-counter purchase of ivermectin and hydroxychloroquine tablets without a prescription

Establishes provisions relating to liability for inherent risks of motocross activities

SB 1577 - This act repeals the Advisory Board of Vocational Enterprises Program. This act contains a provision that is identical to a provision contained in HCS/SS/SB 889 (2026). TRISTAN BENSON, JR.