Browse Legislation

SB 1079 - Current law authorizes a tax credit for certain motion media production projects, with $8 million per year allowed for film production, and $8 million per year allowed for series production. This act provides that, for all tax years beginning on or after January 1, 2027, a total of $16 million per year may be authorized with no specific limits for either film or series production. Additionally, the tax credit is scheduled to sunset on December 31, 2029. This act extends such date to December 31, 2035. This act is identical to HB 2196 (2026) and is substantially similar to HCS/HBs 2142 & 2058 (2026). JOSH NORBERG

SB 1481 - Current law imposes a prepaid wireless emergency telephone service charge equal to three percent of the retail transaction, with the first $15 of each transaction exempt from the charge. This act repeals the exemption for the first $15 of each transaction and, beginning January 1, 2027, increases the service charge to four percent. The act also requires the Director of Revenue to require a seller to report the number of retail transactions as well as the total dollar amount of each transaction and the total amount of prepaid wireless emergency telephone service charges collected. Current law allows a seller to deduct and retain three percent of the service charges that are collected by the seller. Beginning January 1, 2027, this act increases such amount to four percent. If the Director of Revenue determines that a seller has not collected the required amount of services charges, the seller shall not be permitted to deduct and retain any amount of the services charges, nor shall the seller be permitted to deduct and retain any amount of sales taxes allowable under current law. This act is substantially similar to HB 2767 (2026). JOSH NORBERG

HCS/SS#2/SCS/SB 1023 - This act modifies provisions relating to political subdivisions. COUNTY SALARY COMMISSIONS Current law provides that every noncharter county has a salary commission that is made up of specified members. This act removes the prosecuting attorney and county sheriff from the membership of the salary commission, except in Boone County where they shall remain on the commission. In counties that utilize part-time prosecuting attorneys, they shall be members of the salary commission. (Section 50.333) This provision is identical to a provision in SS/SCS/HB 1825 (2026), SCS/HB 3000 (2026). CANDIDATE FILING PERIODS FOR LOCAL ELECTIONS Under current law, the period for filing a declaration of candidacy in certain political subdivisions and special districts is from 8:00 a.m. on the 17th Tuesday prior to the election until 5:00 p.m. on the 14th Tuesday prior to the election. This act changes that period to 8:00 a.m. on the 16th Tuesday prior to the election until 5:00 p.m. on the 13th Tuesday prior to the election, unless the 13th Tuesday prior to an election falls on a holiday, then the closing of filing shall be at 5:00 p.m. on the next day that is not a holiday. (Section 115.127) This provision is identical to SB 1095 (2026) and to a provision in SCS/SB 182 (2025), HB 208 (2025), SB 774 (2024), a provision in SB 926 (2024), a provision in HCS/HB 1525 (2024), HB 1604 (2024), a provision in SCS/HB 2084 (2024), a provision in HCS/HB 2140 (2024), a provision in HCS/HB 2206 (2024), a provision in HCS/HB 2895 (2024), a provision in SCS/SB 346 (2023), and CCS/HS/HCS/SS#2/SCS/SB 96 (2023) and substantially similar to HB 2225 (2024), HCS/HB 1214 (2023), provisions in the perfected HCS/HBs 267 & 347 (2023), and HCS/HB 783 (2023). ST. CHARLES CITY-COUNTY LIBRARY BOARD OF TRUSTEES This act changes the composition of the St. Charles City-County Library Board of Trustees. Currently, the board consists of nine members, with five members appointed by the St. Charles County Executive and four members appointed by the mayor of the city of St. Charles. Beginning with appointments made after January 1, 2027, this act provides that the four city-appointed members shall be selected by the mayors of the four most populous cities in the county, as determined by the decennial census. (Section 182.291) This provision is identical to SB 1144 (2026), HCS/HBs 1728, 2161 & 1830 (2026), and HB 1405 (2025). URBAN LIBRARY DISTRICT FISCAL YEARS This act authorizes the board of trustees of an urban library district to change the dates of the fiscal year. (Section 182.711) This provision is identical to SB 1675 (2026) and HB 3321 (2026), and to a provision in SCS/HB 3000 (2026). PUBLIC LIBRARY SALES TAX Current law authorizes public library districts in certain counties to impose a sales tax of up to 0.5%. This act allows all counties to impose such sales tax. For a sales tax imposed by a library district located in St. Charles County or St. Girardeau County, real and personal property tax levies imposed by such districts shall be reduced concurrently to offset 100% of the sales tax revenue generated by the levy imposed pursuant to the act. For a sales tax imposed by a library district located in Cass or Johnson counties, the rate shall not exceed 0.33% rather than 0.5%, and such levy shall be imposed concurrently with the elimination of all real and personal property tax levies imposed by such districts. (Section 182.802) This provision is substantially similar to HB 1621 (2026) and to a provision in SCS/HB 3000 (2026). DISSOLUTION OF PUBLIC WATER SUPPLY DISTRICTS Under the act, a petition for a dissolution of a public water supply district shall allege that an agreement for sale of the district's assets has been entered into by the board of directors contingent upon approval of the circuit court and voters. Unless the petitioners for the dissolution of the district prove that there is an agreement for sale of the district's assets entered into by the board of directors that would permit all debts and financial obligations of the district be paid in full upon dissolution and provide for the continuation of water supply to the inhabitants of the district, the petition shall be dismissed at the cost of the petitioners. If the court finds in favor of the petitioners, the court shall enter a decree with a question to the voters of the district, as described in the act. At their discretion, the board of directors may approve a change in the vote threshold to a majority of four-sevenths of the voters of the district voting on the proposition for dissolution. The court shall enter an order declaring the decree for dissolution to be final if the court found that the question for dissolution has been assented to by such vote. The act repeals the current voting requirement of a majority of two-thirds of the voters of the district voting on the proposition. (Section 247.220) This provision is substantially similar to SB 1284 (2026) and to a provision in SS/HB 2397 (2026). REGULATION OF ALCOHOLIC BEVERAGES This act provides that the state expressly preempts the field of regulating the sale of alcoholic beverages specifically as it relates to the size of the container, the volume of fluid ounces in the container, the alcohol content of the liquid in the container, and the number of containers that can be purchased per transaction. (Section 311.038) This provision contains an emergency clause. This provision is identical to a provision in HCS/HB 3347 (2026). JOSH NORBERG

SCS/SBs 1017 & 1239 - Current law taxes retail sales of food, as defined in current law, at a rate of one percent. This act provides that retail sales of food shall be exempt from state sales taxes. (Section 144.014) This provision is identical to SB 688 (2025), SB 734 (2025), and SCS/SB 161 (2023), and to a provision in SB 57 (2025) and SCS/HCS/HB 154 (2023), and is substantially similar to SB 1656 (2026), HB 2079 (2026), HB 2253 (2026), HB 2568 (2026), SB 659 (2025), HB 345 (2025), HB 432 (2025), HB 872 (2025), HB 1587 (2025), HB 1418 (2024), HB 1464 (2024), HB 2174 (2024), HB 260 (2023), HB 452 (2023), HB 591 (2023), HB 896 (2023), HCS#2/HB 1992 (2022), HB 1817 (2022), and HB 2530 (2022), and to a provision in HB 1029 (2025), HB 2815 (2024), HB 2887 (2024), HB 377 (2023), HCS/HBs 876, 771, 676 & 551 (2023), HB 1136 (2023), HB 1779 (2022), and HB 2249 (2022). The act also provides that, of the 4% state sales tax rate, the revenue derived from a rate of 0.2% shall be deposited in the School District Trust Fund. (Section 144.020) These provisions are identical to provisions in SS/SCS/SB 1534 (2026). JOSH NORBERG

SB 845 - For all tax years beginning on or after January 1, 2026, this act authorizes a taxpayer to claim a tax credit in an amount equal to 100% of contributions made to eligible entities. Eligible entities are defined as non-for-profit organizations that operate a youth police initiative in an urban area in this state. Youth police initiatives are defined as programs conducted by eligible entities for the purpose of engaging at-risk youth and local police officers in activities and conversation to build trust and break down stereotypes between youth and police. Tax credits authorized by the act shall not be refundable, but may be carried forward for five tax years and may be transferred, sold, or assigned. The total amount of tax credits that may be authorized in a tax year shall not exceed $500,000. The Department of Public Safety shall maintain a list of all eligible entities, and shall update such list at least annually. A taxpayer shall submit evidence of contributions to the Department. This act shall sunset on August 28, 2032, unless reauthorized by the General Assembly. This act is identical to SB 1608 (2026) and is substantially similar to HCS#2/HBs 1882 & 3097 (2026). JOSH NORBERG

SB 1574 - Current law authorizes certain counties to impose a sales tax not to exceed 0.2% for the funding of museums. This act adds Henry County to the list of counties authorized to impose such sales tax. This act is identical to HB 3335 (2026) and to a provision in HCS/HB 2431 (2026), and is substantially similar to a provision in SCS/HCS/HB 1790 (2026). JOSH NORBERG

SB 851 - This act establishes the Missouri Video Lottery Control Act. This act allows the State Lottery Commission to implement a system of video lottery game terminals and to issue licenses to video lottery game manufacturers, distributors, operators, handlers, and retailers, as defined in the act. The Commission shall not allow a single vendor or licensee to be responsible for implementing the program, nor shall it allow a single vendor or licensee to control or operate more than twenty-five percent of video lottery game terminals in the state. (Sections 313.429.1 and .2) Video lottery game terminals may be placed in fraternal organizations, veterans' organizations, truck stops, convenience stores, bars and restaurants, liquor stores, and grocery stores, as defined in the act. (Section 313.427(3)) Video lottery game terminals shall be connected to a centralized computer system developed or procured by the Commission. No video lottery game terminal shall be placed in operation without first connecting to such centralized computer system. The Commission may impose a non-refundable application fee, as described in the act. Manufacturers, operators, distributors, handlers, and retailers shall be required to annually remit a license fee. The Commission shall issue provisional licenses as described in the act. (Sections 313.429.3 and 313.431) Video lottery game operators shall pay winning tickets using a video lottery game ticket redemption terminal, which shall be located within the video lottery game retailer's establishment in direct proximity of where such video lottery games are offered. Video lottery game operators shall pay to the Commission thirty-two percent of any unclaimed cash prizes associated with winning tickets that have not been redeemed within one year of issue. Video lottery game operators and video lottery game retailers shall enter into a written agreement for the placement of video lottery game terminals. The agreement shall specify a freely negotiated and agreed upon division of adjusted gross receipts between the operator and retailer after adjustments for taxes and administrative fees are made. Video lottery game operators are prohibited from offering, promising, or tendering any property or advantage to influence a video lottery game retailer for the placement of video lottery terminals. Persons violating such prohibition are subject to the suspension or revocation of his or her video lottery game operator's license. (Section 313.429.7) The cost of video lottery game terminal credits shall be $0.01, $0.05, $0.10, or $0.25, and the maximum wager played per video lottery game shall not exceed $5.00. No cash award for the maximum wager played on any individual lottery game shall exceed $1,000. Operators shall not operate more than five terminals at one retail establishment, except fraternal organizations, veterans organizations, and truck stops may operate up to ten terminals. (Section 313.429.8) A person under the age of twenty-one shall not play video lottery games, and such video lottery game terminals shall be under the supervision of a person that is at least twenty-one years of age. Recorded video surveillance shall be made available as reasonably and specifically requested by the Commission. An operator that fails to review such video and report any known violation of law may be subject to an administrative fine not to exceed $5,000. Any operator or retailer found to have knowingly committed a violation of provisions governing the conduct of video lottery games may be subject to a fine of $5,000, the suspension of such operator's of retailer's license for up to thirty days, or, in the case of repeated violations, the revocation of such operator's or retailer's license for up to one year. (Section 313.429.9) Video lottery game operators shall pay to the Commission thirty-six percent of the video lottery game adjusted gross receipts. The net proceeds of the sale of video lottery game tickets shall be appropriated to public elementary and secondary education and public institutions of higher education, with an emphasis on science, technology, engineering, and mathematics (STEM) and workforce development programs. The Commission shall compensate the administrative costs of the city or county in which a video lottery retailer maintains an establishment in an amount equal to four percent of the video lottery game adjusted gross receipts. Sixty-four percent of video lottery game adjusted gross receipts shall be retained by video lottery game operators, a portion of which shall be utilized to pay for the cost of the centralized computer system. The remainder shall be divided between video lottery game operators and video lottery game retailers as provided under an agreement. (Section 313.429.10) All revenues collected by the Commission from license renewal fees and any reimbursements associated with the enforcement of the act shall be appropriated for administrative expenses associated with supervising and enforcing the provisions of the act. (Section 313.429.11) The Commission may contract with a state law enforcement entity to assist in conducting investigations into applicants for licenses and to investigate violations of the provisions of the act. (Section 313.429.12) The use or possession of any video lottery game terminal that is not licensed by the Lottery Commission shall be punishable under the provisions of Chapter 572 relating to illegal gambling. (Section 313.429.13) Participation in the state lottery under this act shall not be construed to be a lottery or gift enterprise in violation of Article III, Section 39 of the Constitution of Missouri, and shall not constitute a valid reason for the denial or revocation of a permit to sell liquor. (Section 313.433) This act allows a municipality or county to adopt an ordinance within one hundred twenty days of the effective date of this act prohibiting video lottery game terminals within the municipality or county. (Section 313.435) These provisions are identical to SB 686 (2022) and SB 319 (2021) and to provisions in SB 1083 (2024), are substantially similar to SB 850 (2026), SB 862 (2026), HCS/HB 2989 (2026), SB 16 (2025), SB 73 (2025), HCS/HB 970 (2025), SB 1021 (2024), SB 192 (2023), SB 557 (2023), HB 699 (2023), SB 642 (2022), SB 19 (2021), SB 936 (2020), SB 566 (2020), HB 423 (2019), and SB 452 (2017), and to provisions in SB 824 (2024), HB 2921 (2024), SB 1 (2023), SB 906 (2022), SS/HCS/HBs 2502 & 2556 (2022), HB 2080 (2022), SCS/SB 98 (2021), HB 915 (2021), HB 1014 (2021), SB 643 (2020), HCS/HB 2030 (2020), HCS/HB 2088 (2020), SCS/SBs 327 & 43 (2019), SS#3/SCS/SB 44 (2019), and SS/SCS/SB 767 (2018), and are similar to HB 2835 (2024) and HB 990 (2017), and to provisions contained in SB 187 (2019). ELECTRONIC PAYMENT FEES This act authorizes the Commission to incur fees when accepting debit cards or other electronic payment methods, except credit cards, for the sale of lottery game plays. (Section 313.440) This act is identical to SB 112 (2025), SB 1083 (2024), and SB 574 (2023). JOSH NORBERG

SB 1646 - Current law authorizes the city of Branson to impose certain tourism taxes, with the revenue used for infrastructure improvements and tourism marketing. This act provides that the revenues used for infrastructure improvements may include constructing and maintaining tourism infrastructure facilities and parks, as well as for acquiring, constructing, and maintaining facilities for promoting tourism. Tourism infrastructure facilities are defined as structures, fixtures, systems, and facilities of multipurpose sports and entertainment venues with seating capacity of less than 25,000, as described in the act. This act is substantially similar to HB 3237 (2026) and to a provision in SCS/HCS/HB 1790 (2026) and HCS/HB 2431 (2026). JOSH NORBERG

HCS/SS/SCS/SBs 1694 & 1688 - This act expands the "Missouri Downtown and Rural Economic Stimulus Act" by increasing allowable tax increments, extending project durations, and broadening eligibility and financing mechanisms for redevelopment projects. Current law defines terms used under the Missouri Downtown and Rural Economic Stimulus Act (MODESA), including development project, economic activity taxes, and related financing mechanisms used for redevelopment. This act modifies the definition of "economic activity taxes" to expand the types of revenues that may be captured, including certain additional local taxes, fees, and other revenue sources generated within a project area. The act also modifies and adds definitions relating to "expanded development projects", allowing for broader project structures and eligibility. Current law allows municipalities to establish a downtown economic stimulus authority to approve and oversee redevelopment projects within a defined downtown area. This act modifies the authority structure by allowing greater flexibility in how project areas are defined and administered, including permitting project areas to be not limited strictly to traditional downtown boundaries. The act also revises procedures for project approval and oversight. Current law requires development plans to meet certain statutory requirements, including demonstrating eligibility, outlining project costs, and identifying anticipated revenues and financing structures. This act modifies development plan requirements by expanding eligibility criteria and allowing for expanded development projects. The act removes certain prior limitations and allows municipalities greater discretion in structuring redevelopment plans, including modifications and expansions of previously approved projects. Current law allows redevelopment projects to be financed through a combination of payments in lieu of taxes (PILOTs), economic activity taxes (EATs), and a portion of state tax increments, generally subject to statutory limitations. The act also allows 100% of payments in lieu of taxes, economic activity taxes, and the municipal residential earnings tax increment from the fund for contributions to a development project or expanded development project from any private nonprofit organization or local contributions from tax abatement. Current law provides that state tax increment financing is limited in scope and subject to various eligibility and structural requirements. This act modifies these provisions by expanding the categories of state tax revenues that may be captured. The act also authorizes a residential income tax increment of up to 70% based on wages earned by individuals residing within the project area. Current law requires redevelopment projects to be reviewed and approved through a defined process, including submission to the Department of Economic Development. The act also allows for greater flexibility in amending or modifying approved projects over time. Current law subjects redevelopment projects and associated financing mechanisms to statutory time limits. This act modifies the duration of redevelopment incentives by allowing projects to receive benefits for up to 30 years, including the repayment of project costs and obligations. Current law provides for various administrative and procedural provisions for governing the implementation of redevelopment projects under MODESA. This act modifies these provisions by revising administrative procedures, and making conforming changes to reflect the expanded financing and incentive structure authorized under the act. (Sections 99.918 to 99.980) These provisions are identical to provisions in SS#2/SCS/HCS/HBs 3231 & 2531 (2026) and are substantially similar to HCS/HB 3395 (2026). MISSOURI WORKS (Section 620.2012) The Missouri Works program is currently authorized to provide various incentives for the creation and retention of new and existing jobs. This act authorizes the Department of Economic Development to issue tax credits to qualified companies that expend at least $30 million in new capital investments located in a certified Missouri innovation zone, or $50 million in new capital investments for a project located outside of a certified Missouri innovation zone, within two years of submitting a notice of intent with the Department. The Department shall respond to a notice of intent within thirty days, provided, however, that a failure to respond within thirty days shall not be construed as an approval of a notice of intent. Tax credits authorized by the act shall not exceed 2.5% of the new capital investment, and shall not exceed the least amount necessary to obtain the qualified company's commitment to initiate the project. Tax credits authorized by the act shall count toward the maximum amount of Missouri Works incentives allowed in a fiscal year as provided under current law. (Section 620.2012) This provision is substantially similar to SB 1443 (2026) and HB 2654 (2026). MISSOURI INNOVATION, PUBLIC SAFETY, AND ACCOUNTABILITY ACT (Sections 620.6000 to 620.6033) This act establishes the "Missouri Innovation, Public Safety, and Accountability Act" by authorizing the designation of Missouri innovation zones and the use of certain economic development incentives administered by the Department of Economic Development (DED) and local municipalities. The act authorizes a city to apply to DED for designation of a Missouri innovation zone by submitting a master plan to the Department. The master plan shall describe the proposed district boundaries, identify vacant or under-utilized properties, identify infrastructure and public safety priorities, provide high-level projections of anticipated housing and employment growth, and other required planning elements as described in the act. A city may establish only one innovation district. The Department shall approve or deny a completed application within forty-five calendar days. The Department's authority shall extent only to determining whether the required materials have been submitted, whether they are facially sufficient, and that the proposed boundaries conform to the required criteria in the act. Approval of a certified Missouri innovation zone shall be conditional, and shall not authorize the granting of any incentives, until the city adopts and implements certain local policies as required in the act. No other ordinance, resolution, legislative finding, or separate redevelopment area designation shall be required for a project within an innovation zone to qualify for incentives. The act requires the Department to promulgate rules to establish a master scorecard for the purposes of evaluating the office-to-residential conversion incentive and local tax increment financing incentives for a given project. Such scorecard shall establish objective, measurable, performance-based criteria; a weighting methodology, a maximum score of one hundred points, no fewer than five incentive tiers, and other provisions as described in the act. Once a reviewing authority verifies that a project has achieved a tier threshold, the incentives shall be awarded consistent with such tier. (Section 620.6003) The act requires a city to establish and maintain a "one stop shop" as a coordinated business, development, and incentive review process. Each city shall provide for electronic submission of applications for permits; zoning, rezoning, and variance approval; site plan approval; subdivision approval; and incentive, certificate, license, registration, or other prior authorization required for construction, alteration, repair, renovation, expansion, change of use, occupancy, or lawful business operation. The city shall designate a one stop review authority responsible for receiving and coordinating development applications, applications for locally administered development incentives, and business applications, and for issuing consolidated determinations or approvals by relevant departments and governing bodies. (Section 620.6006) The act establishes the "Rural Missouri Development Fund", to be administered by the Department, for the purpose of supporting economic development, infrastructure, housing, workforce development, and related community-building activities in rural and smaller communities in the state. Any city with a certified Missouri innovation zone and ranking within the highest five percent of all cities in terms of assessed valuation of real property shall be required to annually contribute to the Fund an amount equal to ten percent of net-new state sales tax revenue retain for the Innovation Zone Public Safety Fund, which is created by the act. Moneys in the fund shall be awarded to rural and smaller cities or local or regional development corporations, community development corporations, or similar entities. Such moneys shall be used for rural education, public infrastructure improvements or public safety, housing development, workforce development, health care or community service facilities, and other economic purposes consistent with the act. The Department shall annually submit a report to the Budget Committee of the House of Representatives indicating the process used to determine disbursements, including the amount and recipients of such disbursements. (Section 620.6009) The act establishes the "Innovation Zone Public Safety Fund" for the purpose of reinvesting a portion of net-new state economic activity generated in a certified Missouri innovation zone into public safety, public infrastructure, and related improvements. The Fund shall receive fifty percent of net-new state revenue, as defined in the act, generated within the certified Missouri innovation zone that would otherwise be deposited into the state General Revenue Fund. Moneys in the Fund shall be used for capital or operating expenditures related to public safety and infrastructure improvements within the district, including law enforcement personnel, lighting and surveillance systems, streets and sidewalks, traffic and pedestrian safety improvements, landscaping and public space improvements, property stabilization or demolition, and other improvements consistent with the district master plan. No less than forty percent of such moneys shall be used for public safety purposes and no less than forty percent shall be used for public infrastructure purposes. (Section 620.6012) The act establishes an employer retention and reinvestment incentive within the Missouri Works program, providing withholding benefits to qualified companies that maintain a continued presence in a certified Missouri innovation zone and reinvest in their operations. For all tax years beginning on or after January 1, 2027, the act authorizes a qualified company to retain state income tax withholdings or receive a withholding tax credit. A qualified company shall apply to the Department for a benefit agreement, and the Department shall approve or deny such application within forty-five calendar days. The benefits authorized in this act shall be determined based on the amount of state income tax withholdings attributable to employees in new and retained jobs at the certified Missouri innovation zone location, provided that no benefit shall exceed three percent of the aggregate gross wages paid to such new and retained jobs. The withholding benefit shall be authorized for not less than three years and not more than ten years. Any withholding benefit received under the act shall be used solely for qualifying reinvestment expenditures, defined as expenses incurred for capital improvements or other investments at or for the benefit of the certified Missouri innovation zone location, as described in the act. (Section 620.6018) The act establishes an employer relocation incentive within the Missouri One-Start Program for eligible qualified companies that create new jobs in a certified Missouri innovation zone. For all tax years beginning on or after January 1, 2027, an eligible qualified company shall be authorized to claim a tax credit in an amount equal to the eligible relocation expenses incurred and paid by the company on behalf of a relocated employee, not to exceed five thousand dollars per employee. (Section 620.6021) The act establishes an office-to-residential conversion incentive for the purpose of converting nonresidential real property to a predominantly residential use, as defined in the act. For all tax years beginning on or after January 1, 2027, this act authorizes a taxpayer to claim a tax credit equal to 25% of qualified conversion expenditures, as defined in the act, for a qualified converted building or upper-floor housing located within a certified Missouri innovation zone or a qualified Missouri main street district, or 30% of qualified conversion expenditures with respect to upper floor housing, as described in the act, incurred for converting nonresidential real property from office use to predominantly residential use, which may include retail or other commercial use. Tax credits authorized by the act shall not be refundable, but may be carried forward ten years. Tax credits may also be transferred, sold, or assigned, as described in the act. The total amount of tax credits authorized pursuant to this act shall not exceed $50 million in any fiscal year. Fifty percent of such maximum amount shall be reserved for qualified converted buildings of more than 750,000 square feet and shall be allocated to the annual limit over a period of ten years, provided that such project meets criteria described in the act. Twenty-five percent of the maximum amount of tax credits available to be authorized shall be authorized solely for projects located in a qualified Missouri main street district, as defined in the act. If the total amount of such reserved tax credits have been authorized, projects located in a qualified Missouri main street district may receive tax credits from the remaining unreserved amount of tax credits. A taxpayer shall apply to the Department of Economic Development to receive tax credits pursuant to this act. Such application shall include proof of ownership or site control, floor plans of the existing structure, architectural plans, and, where applicable, plans of the proposed conversion of the structure, as well as proposed additions, estimated cost of conversion, the anticipated total costs of the project, the actual basis of the property, as shown by proof of actual acquisition costs, the anticipated total labor costs, the estimated project start date, and the estimated project completion date, proof that the property is an eligible property, a copy of all land use and building approvals reasonably necessary for the commencement of the project, and any other information which the Department may reasonably require to review the project for approval. All taxpayers with applications receiving approval shall submit within 120 days following the award of credits evidence of the capacity of the applicant to finance the costs and expenses for the conversion of the eligible property. All taxpayers with applications receiving approval, excluding projects of more than 750,000 square feet, shall commence conversion within twelve months of the date of issuance of the letter from the Department granting the approval for tax credits. To claim a tax credit authorized by this act, a taxpayer with approval shall apply for final approval and issuance of tax credits from the Department, which shall determine the final amount of qualified conversion expenditures and whether the completed rehabilitation meets the requirements of the act. The final application shall demonstrate that the taxpayer has substantially converted a qualified converted building; satisfactory evidence of any qualified conversion expenditures for the structure, as determined by the Department; and any other information reasonably requested by the Department. The Department shall determine, on an annual basis, the overall economic impact to the state from the rehabilitation of eligible property pursuant to this act. No taxpayer shall be issued tax credits for qualified conversion expenditures on a qualified converted building within 27 years of a previous issuance of tax credits pursuant to this act on such qualified converted building. (Section 620.6024) The act establishes the "Missouri Opportunity Zone" program to encourage long-term private investment by allowing the deferral of Missouri income tax liability if the amount of the tax liability is invested in a qualifying property or business located in such zones. The deferral ends upon certain inclusion events, including disposition of the investment, loss of qualification, ten years after the investment, failure of an operating business to commence substantial operations within twenty-four months, or failure to place investment property into active use or make qualifying improvements within thirty months, as described in the act. If an investment results in net income prior to the expiration of the deferral period, the amount of tax liability for which payment was previously deferred shall be included in Missouri income tax for such tax year in an amount equal to 4.7% of the taxpayer's share of net income so generated. (Section 620.627) The act establishes an angel investment incentive. For all tax years beginning on or after January 1, 2027, this act allows an investor, as defined in the act, to claim a tax credit in an amount equal to forty percent of the investor’s investment in the qualified securities of a qualified Missouri business, as defined in the act, or fifty percent of the investor's investment if the qualified Missouri business is located in a rural county, as defined in the act, or sixty percent of the investment if the qualified Missouri business is located in a Missouri innovation zone. If the amount of the tax credit exceeds the investor’s tax liability in any one tax year, the credit may be carried forward for up to five subsequent tax years. No investor shall receive more than seventy-five thousand dollars in tax credits in a single year for contributions to a single qualified Missouri business, and shall not receive more than three hundred thousand dollars in tax credits in total in a single tax year. A tax credit may be transferred by a qualified investor. The total amount of tax credits authorized in a single tax year by the Missouri Technology Corporation (MTC) shall not exceed six million dollars for the 2027 and 2028 calendar years. Thereafter, the maximum amount of tax credits that may be authorized shall be increased annually by 20%, provided that the maximum amount of tax credits was authorized in the previous year. To be designated as a qualified Missouri business, a business shall apply to the MTC, as described in the act. The designation of a business as a qualified Missouri business shall be made annually by the MTC. In addition to other requirements described in the act, a qualified Missouri business shall not have had annual gross revenues of more than five million dollars in the most recent tax year of the business, and the business shall not have been in operation longer than five years if the business is not a bioscience business, or longer than ten years if the business is a bioscience business. Each business that has been allocated tax credits by the MTC shall submit a report containing certain information, as described in the act, to the MTC before such tax credits are issued. The state of Missouri shall not be held liable for any damages to an investor that makes an investment in any qualified security of a qualified Missouri business, any business that applies to be a qualified Missouri business but is turned down, or any investor that makes an investment in a business that applies to be a qualified Missouri business but is turned down. The MTC shall annually review the activities undertaken by this act to ensure they are in compliance with the provisions of the act. If the MTC determines that a business is not in substantial compliance, it may inform the business that such business will lose its designation if it does not come into compliance within one hundred twenty days. If the business does not come into compliance, the MTC may revoke its designation. If a business loses its designation as a qualified Missouri business, it shall be precluded from being allocated any additional tax credits. However, investors in such a business shall be entitled to keep all of the tax credits properly issued prior to the loss of designation by the business. The MTC shall report certain information annually, as described in the act, to the Department of Economic Development, the Governor, the President Pro Tempore of the Senate, and the Speaker of the House of Representatives. (Section 620.6030 and 620.6033) This act shall sunset 10 years after the effective date unless reauthorized by the General Assembly. These provisions are identical to provisions in HCS/SS/SCS/SBs 1694 & 1688 (2026) and are substantially similar to SB 1668 (2026). SEVERABILITY The act contains a severability clause. JOSH NORBERG

SCS/SB 843 - This act makes technical changes throughout state law relating to the sale of delinquent property to satisfy delinquent property taxes. (Multiple sections) Current law requires a parcel located in certain counties to have unpaid taxes for a period of at least two years prior to the county satisfying such delinquent taxes through judicial foreclosure rather than through sale at auction. This act repeals such two year requirement. (Section 140.010 and 141.230) Current law provides for the appointment of county land bank directors by various agencies. This act provides that the appointment of such directors shall be appointed by the county executive pursuant to the county charter. (Section 140.982) This provision is substantially similar to SB 845 (2026). Current law requires a land bank agency to verify that a buyer is not the original owner or relative owner of the property. This act repeals such requirement. (Section 140.987) Current law allows a land bank agency to purchase a parcel of real property only for the purpose of adding to a parcel already owned by the land bank agency. This act repeals such provision. (Section 141.984) This act is identical to SB 1556 (2026) and HB 2898 (2026), and to provisions in CCS/HCS/SS/SCS/SB 973 (2026), SS/SCS/SB 1001 (2026), and SCS/HB 3000 (2026). JOSH NORBERG

HCS/SS/SB 1196 - This act modifies provisions relating to higher education. WORKFORCE DIPLOMA PROGRAM Current law provides for the Workforce Diploma Program to assist students with obtaining a high school diploma and developing employability and career technical skills, with such program scheduled to sunset on August 28, 2028. This act repeals the sunset. (Section 173.831) This provision is identical to a provision in SCS/SB 1207 (2026) and SS/SCS/HB 2896 (2026), and is similar to provisions in SCS/SB 1370 (2026) and HCS/HB 3239 (2026). HIGHER EDUCATION WORKFORCE POLICY PRIORITIZATION ACT This act establishes the "Missouri Higher Education Funding Policy Prioritization Act" to require the Department of Higher Education and Workforce Development (DHEWD) to develop a funding model for public institutions of higher education. The act sets forth criteria for the funding model, which shall be aligned to meet the professional and workforce needs for the state; shall provide sustainable resources for institutions; and shall be based on the 2023 performance funding study commissioned by DHEWD. The model shall include a process for allocating core appropriations to four-year institutions, community colleges, and State Technical College of Missouri, and shall use a cost-based approach, along with a performance component, as described in the act. The model shall also establish a plan for testing and implementation. After the plan has been reviewed and consented to by two members of the House of Representatives appointed by the Speaker of the House, as well as two senators appointed by the President Pro Tempore of the Senate, the plan shall be approved by the Coordinating Board for Higher Education and submitted to the Governor and the General Assembly before October 15, 2026. DHEWD shall evaluate the effectiveness of the funding model test and submit a report to the Governor, the Speaker, and the President Pro Tempore before November 15, 2026. The funding model shall be presented to the Coordinating Board for Higher Education for final approval before December 1, 2026. However, the funding model shall not become effective unless approved by the General Assembly by concurrent resolution. For the 2028-29 fiscal year and all subsequent fiscal years, appropriations to four-year institutions, community colleges, and State Technical College of Missouri shall be in accordance with the funding model approved by the General Assembly. (Section 173.1541) This provision is substantially similar to HCS/HB 2123 (2026) and is similar to HB 1569 (2025) and HB 2905 (2024), and to a provision in SB 1121 (2026). FAST TRACK WORKFORCE INCENTIVE GRANT This act increases the maximum gross income for eligibility for the Fast Track Workforce Incentive Grant from $80,000 to $100,000 for taxpayers who are married filing jointly and from $40,000 to $50,000 for all other taxpayers. The definition of "eligible training provider" under such grant program is modified by specifying that an eligible training provider shall have been in continuous legal operation within the state of Missouri for no fewer than 12 consecutive months, as determined by the Department of Higher Education and Workforce Development. (Section 173.2553) This provision is substantially similar to HCS/HB 2151 (2026), and is similar to SB 1451 (2026), HB 2992 (2026), SB 416 (2025), HB 855 (2025), SB 1056 (2024), and HB 2278 (2024), and to a provision in SCS/HCS/HB 1569 (2024). This provision contains an emergency clause. WORKFORCE PELL GRANTS This act allows the Governor, in consultation with the Missouri Workforce Development Board, to approve all eligible workforce training programs for participation in the workforce Pell grant program. The Board shall coordinate approval of eligible workforce training programs with other state and federal workforce programs. The act also transfers the Missouri Workforce Development Board from the Department of Economic Development to the Department of Higher Education and Workforce Development. (Sections 173.2570 to 173.2573) These provisions contain an emergency clause. These provisions are substantially similar to HCS/HB 2585 (2026). JOSH NORBERG HA #1 - TRANSFERS SEVERAL SECTIONS FROM THE DEPARTMENT OF ECONOMIC DEVELOPMENT TO THE DEPARTMENT OF HIGHER EDUCATION AND WORKFORCE DEVELOPMENT AND UPDATES STATUTORY REFERENCES TO THE OFFICE OF WORKFORCE DEVELOPMENT HA #2 - MODIFIES PROVISIONS RELATING TO HIGHER EDUCATION GOVERNING BODIES

SB 862 - This act modifies provisions relating to gaming. ILLEGAL GAMING This act establishes the "Illegal Gaming Enforcement Fund", which shall consist of a portion of moneys generated from an administrative fee imposed on video lottery terminals authorized by the act. Moneys in the fund shall be used by the Attorney General, prosecutors, and law enforcement to investigate, enforce, charge, and prosecute illegal gaming in this state. (Section 27.180) Current law authorizes the superintendent of the Highway Patrol to enter into an agreement with the Missouri Gaming Commission to enforce laws relating to gaming. This act authorizes the superintendent to also enter into such an agreement with the Missouri Lottery Commission. (Section 43.050) The act modifies the definition of "advance gambling activity" to include conduct directed toward the creation or establishment of a gambling device. The act also provides that the term "gambling" does not include video lottery gaming authorized by the act. (Sections 572.010 and 572.100) This act establishes the "Missouri Gaming Bureau" within the Department of Public Safety. The director of the Bureau shall be a uniformed member of the Highway Patrol, and the Bureau may contract with the Missouri Gaming Commission and the Missouri Lottery Commission for criminal and regulatory investigations involving excursion gambling boats and video lottery gaming authorized by the act. Members of the Bureau shall be paid from funds designated as administrative within the State Lottery Fund. (Section 650.930) VIDEO LOTTERY GAMING This act establishes the "Missouri Video Lottery Regulatory Act". This act allows the State Lottery Commission to implement a system of video lottery game terminals and to issue licenses to video lottery game manufacturers, distributors, operators, handlers, and retailers. The Commission shall not allow a single vendor or licensee to be responsible for implementing the program. (313.429.1) Video lottery game terminals may be placed in any video lottery game retailer's location, as such term is defined in the act. (Section 313.427) Video lottery game terminals shall be connected to a central control system developed or procured by the Commission. No video lottery game terminal shall be placed in operation without first being connected to such centralized computer system, and shall remain connected at all times. Video lottery game terminals shall meet the standards provided for in the act. (Section 313.429.2(14)) The Commission shall impose a non-refundable application fee, as described in the act. The initial license shall be for a period of one year. Thereafter, the license renewal period shall be four years with the applicable license renewal fee paid for each year such license is renewed, as described in the act. In addition to such license fees, video lottery game operators shall pay the Department of Revenue an annual administrative fee of $1,000 for each video lottery game terminal placed in service. No license shall be issued to any person who has been convicted of a felony or crime involving illegal gambling. (Section 313.429.3) Video lottery game operators and video lottery game retailers shall enter into a use agreement for the placement of video lottery game terminals, as described in the act. The agreement shall specify an equal division of net terminal income after adjustments for taxes and administrative fees are made. Video lottery game operators and video lottery game retailers are prohibited from offering anything of value other than the percentage of adjusted gross receipts for the placement of video lottery terminals. (Section 313.429.4) Video lottery game operators shall pay winning tickets using a video lottery game ticket redemption terminal, which shall be located within the video lottery game retailer's establishment in direct proximity of where such video lottery games are offered. Unredeemed video lottery game tickets shall expire after 180 days of issue. (Section 313.429.8) The price of video lottery game terminal credits shall be determined by the Commission, and the maximum wager played per video lottery game shall not exceed $4.00. No cash award for the maximum wager played on any individual lottery game shall exceed one dollar less than the maximum amount allowable by federal law before tax withholding is required. (Section 313.429.10(1)) Operators shall not operate more than eight terminals at any one video lottery game retailer location. (Section 313.429.10(2)) A person under the age of twenty-one shall not play video lottery games. Video lottery game operators shall have a video surveillance system within the immediate area of the retailer's establishment where video lottery game terminals are located. (Section 313.429.11(1) and (2)) Video lottery game operators shall pay to the Commission thirty-one percent of the video lottery game adjusted gross gaming revenue. The Commission shall retain an amount necessary to cover administrative expenses, and the remainder shall be appropriated equally to public elementary and secondary education and public institutions of higher education, as described in the act. (Section 313.429.12) Video lottery game operators shall pay to the Department of Revenue an additional "municipality and county administration tax" of three percent of the video lottery game adjusted gross gaming revenue. The Department shall distribute such funds to the cities and counties in which video lottery gaming terminals are located. (Section 313.429.13) The Commission shall procure a centralized computer system no later than 180 days following the effective date of the act, and shall establish start and operational dates as described in the act. (Section 313.431) Participation in the state lottery under this act shall not be construed to be a lottery or gift enterprise in violation of Article III, Section 39 of the Constitution of Missouri. (Section 313.433) This act allows municipalities and counties to adopt ordinances permitting or prohibiting video lottery game terminals within the municipality or the unincorporated area of the county. (Section 313.435) The act requires the Commission to prescribe an application form for licensure, which shall include information as described in the act. The Commission shall require every licensee to post a bond, a bonding fee, or a letter of credit in an amount determined by the Commission. Licenses granted by the Commission shall be nontransferable. The Commission shall revoke a license upon certain findings described in the act. A person who knowingly makes a false statement on an application shall be guilty of a class A misdemeanor. (Section 313.438) The act empowers the Commission to administer oaths, subpoena witnesses, and require production of documents and records, as described in the act. (Section 313.442) The act contains a severability clause. (Section 313.445) These provisions are substantially similar to SB 850 (2026), SB 851 (2026), HCS/HB 2989 (2026), SB 16 (2025), SB 73 (2025), SB 112 (2025), SB 192 (2023), SB 557 (2023), SB 574 (2023), HB 699 (2023), SB 642 (2022), SB 686 (2022), SB 19 (2021), SB 319 (2021), HB 1014 (2021), SB 566 (2020), SB 43 (2019), and SB 452 (2017), and to provisions in SB 824 (2024), SB 1083 (2024), SB 1021 (2024), HB 2921 (2024), SB 1 (2023), SB 906 (2022), SS/HCS/HBs 2502 & 2556 (2022), HB 2080 (2022), SCS/SB 98 (2021), HB 915 (2021), SS#3/SCS/SB 44 (2019), and SS/SCS/SB 767 (2018), and are similar to HB 990 (2017). EXCURSION GAMBLING BOAT ADMISSION FEE Current law requires excursion gambling boat licensees to pay an admission fee of $2 per person, with $1 deposited to the Gaming Commission Fund and the remaining $1 paid to the home dock city or county. This act increases such fee to $4 per person, and allocates the additional $2 to the Missouri Veterans Commission. (Section 313.820) JOSH NORBERG

Allows the director of the department of public safety to deny a peace officer license if an applicant has had a license permanently revoked or suspended

SB 850 - This act establishes the Missouri Video Lottery Control Act. This act allows the State Lottery Commission to implement a system of video lottery game terminals and to issue licenses to video lottery game manufacturers, distributors, operators, handlers, and retailers, as defined in the act. The Commission shall not allow a single vendor or licensee to be responsible for implementing the program, nor shall it allow a single vendor or licensee to control or operate, or a single manufacturer or distributor to manufacture or distribute, more than twenty-five percent of video lottery game terminals in the state. (Sections 313.429.1 and .2) Video lottery game terminals may be placed in veterans' organizations and in business entities licensed to sell liquor by the drink and that only allow patrons over the age of twenty-one to enter. (Section 313.427(12)) Video lottery game terminals shall be connected to a centralized computer system developed or procured by the Commission. No video lottery game terminal shall be placed in operation without first connecting to such centralized computer system. The Commission may impose a non-refundable application fee, as described in the act. Manufacturers, operators, distributors, handlers, and retailers shall be required to annually remit a license fee. The Commission shall issue provisional licenses as described in the act. (Sections 313.429.3 and 313.431) Video lottery game operators shall pay winning tickets using a video lottery game ticket redemption terminal, which shall be located within the video lottery game retailer's establishment in direct proximity of where such video lottery games are offered. Video lottery game operators shall pay to the Commission thirty-two percent of any unclaimed cash prizes associated with winning tickets that have not been redeemed within one year of issue. Video lottery game operators and video lottery game retailers may enter into a written agreement for the placement of video lottery game terminals. The agreement shall specify a freely negotiated and agreed upon division of adjusted gross receipts between the operator and retailer after adjustments for taxes and administrative fees are made. Video lottery game operators are prohibited from offering, promising, or tendering any property or advantage to influence a video lottery game retailer for the placement of video lottery terminals. Persons violating such prohibition are subject to the suspension or revocation of his or her video lottery game operator's license. (Section 313.429.7) The cost of video lottery game terminal credits shall be $0.01, $0.05, $0.10, or $0.25, and the maximum wager played per video lottery game shall not exceed $5.00. No cash award for the maximum wager played on any individual lottery game shall exceed $1,000. Operators shall not operate more than five terminals at one retail establishment, except veterans organizations may operate up to ten terminals. (Section 313.429.8) A person under the age of twenty-one shall not play video lottery games, and such video lottery game terminals shall be under the supervision of a person that is at least twenty-one years of age. Recorded video surveillance shall be made available as reasonably and specifically requested by the Commission. An operator that fails to review such video and report any known violation of law may be subject to an administrative fine not to exceed $5,000. Any operator or retailer found to have knowingly committed a violation of provisions governing the conduct of video lottery games may be subject to a fine of $5,000, the suspension of such operator's of retailer's license for up to thirty days, or, in the case of repeated violations, the revocation of such operator's or retailer's license for up to one year. (Section 313.429.9) Video lottery game operators shall pay to the Commission thirty-six percent of the video lottery game adjusted gross receipts. The net proceeds of the sale of video lottery game tickets shall be appropriated to public elementary and secondary education and public institutions of higher education, with an emphasis on science, technology, engineering, and mathematics (STEM) and workforce development programs. The Commission shall compensate the administrative costs of the city or county in which a video lottery retailer maintains an establishment in an amount equal to four percent of the video lottery game adjusted gross receipts. Sixty-four percent of video lottery game adjusted gross receipts shall be retained by video lottery game operators, a portion of which shall be utilized to pay for the cost of the centralized computer system. The remainder shall be divided between video lottery game operators and video lottery game retailers as provided under an agreement. (Section 313.429.10) Revenues collected by the Commission from license renewal fees and any reimbursements associated with the enforcement of the act shall be appropriated for administrative expenses associated with supervising and enforcing the provisions of the act. Any such revenues not currently needed for supervising and enforcing the provisions of the act shall be appropriated to the Veterans' Commission Capital Improvement Trust Fund. (Section 313.429.11) The Commission may contract with a state law enforcement entity to assist in conducting investigations into applicants for licenses and to investigate violations of the provisions of the act. (Section 313.429.12) This act requires any person manufacturing, operating, distributing, or in possession of a video lottery game terminal not authorized by the Commission as of August 28, 2026, to become compliant with the act within one hundred twenty days, and provides for penalties for persons failing to become compliant, as described in the act. (Section 313.429.13) Participation in the state lottery under this act shall not be construed to be a lottery or gift enterprise in violation of Article III, Section 39 of the Constitution of Missouri, and shall not constitute a valid reason for the denial or revocation of a permit to sell liquor. (Section 313.433) This act allows a municipality or county to adopt an ordinance within one hundred twenty days of the effective date of this act prohibiting video lottery game terminals within the municipality or county. (Section 313.435) This act is identical to SB 1021 (2024), is substantially similar to SB 851 (2026), SB 862 (2026), HCS/HB 2989 (2026), SB 16 (2025), SB 73 (2025), SB 112 (2025), HCS/HB 970 (2025), SB 1083 (2024), SB 192 (2023), SB 574 (2023), HB 699 (2023), SB 642 (2022), SB 686 (2022), SB 19 (2021), SB 319 (2021), SB 936 (2020), SB 566 (2020), HB 423 (2019), and SB 452 (2017), and to provisions in SB 824 (2024), SB 1 (2023), SB 557 (2023), SB 906 (2022), SS/HCS/HBs 2502 & 2556 (2022), HB 2080 (2022), SCS/SB 98 (2021), HB 915 (2021), HB 1014 (2021), SB 643 (2020), HCS/HB 2030 (2020), HCS/HB 2088 (2020), SCS/SBs 327 & 43 (2019), SS#3/SCS/SB 44 (2019), and SS/SCS/SB 767 (2018), and is similar to HB 2835 (2024) and HB 990 (2017), and to provisions contained in SB 187 (2019). JOSH NORBERG

SS/SCS/SB 1534 - This act modifies provisions relating to the exclusion of certain transactions from sales tax. CREDIT CARD PROCESSING FEES This act excludes credit card and debit card processing fees from the definition of "gross receipts" for the purpose of imposing sales taxes. Such processing fees shall not exceed three percent of the purchase price or the merchant discount fee, whichever is less. Any business that charges a processing fee that is excluded from gross receipts shall provide notice to a purchaser of such charges, as described in the act. (Section 144.010) This provision is substantially similar to a provision in SCS/HB 1707 (2026). FOOD SALES TAX EXEMPTION Current law taxes retail sales of food, as defined in current law, at a rate of one percent. This act provides that retail sales of food shall be exempt from state sales taxes. (Section 144.014) This provision is identical to SB 688 (2025), SB 734 (2025), and SCS/SB 161 (2023), and to a provision in SB 57 (2025) and SCS/HCS/HB 154 (2023), and is substantially similar to SB 1656 (2026), HB 2079 (2026), HB 2253 (2026), HB 2568 (2026), SB 659 (2025), HB 345 (2025), HB 432 (2025), HB 872 (2025), HB 1587 (2025), HB 1418 (2024), HB 1464 (2024), HB 2174 (2024), HB 260 (2023), HB 452 (2023), HB 591 (2023), HB 896 (2023), HCS#2/HB 1992 (2022), HB 1817 (2022), and HB 2530 (2022), and to a provision in HB 1029 (2025), HB 2815 (2024), HB 2887 (2024), HB 377 (2023), HCS/HBs 876, 771, 676 & 551 (2023), HB 1136 (2023), HB 1779 (2022), and HB 2249 (2022). The act also provides that, of the 4% state sales tax rate, the revenue derived from a rate of 0.2% shall be deposited in the School District Trust Fund. (Section 144.020) These provisions are identical to SCS/SBs 1017 & 1239 (2026). JOSH NORBERG

SB 1656 - Current law taxes retail sales of food, as defined in current law, at a rate of one percent. This act provides that retail sales of food shall be exempt from state sales taxes. This act is identical to SB 688 (2025), SB 734 (2025), and SCS/SB 161 (2023), and to a provision in SB 57 (2025) and SCS/HCS/HB 154 (2023), and is substantially similar to HB 2079 (2026), HB 2253 (2026), HB 2568 (2026), SB 659 (2025), HB 345 (2025), HB 432 (2025), HB 872 (2025), HB 1587 (2025), HB 1418 (2024), HB 1464 (2024), HB 2174 (2024), HB 260 (2023), HB 452 (2023), HB 591 (2023), HB 896 (2023), HCS#2/HB 1992 (2022), HB 1817 (2022), and HB 2530 (2022), and to a provision in SS/SCS/SB 1534 (2026), SCS/SBs 1017 & 1239 (2026), HB 1029 (2025), HB 2815 (2024), HB 2887 (2024), HB 377 (2023), HCS/HBs 876, 771, 676 & 551 (2023), HB 1136 (2023), HB 1779 (2022), and HB 2249 (2022). JOSH NORBERG

SJR 117 - This constitutional amendment, if approved by the voters, establishes the "Taxpayer Protection Act". This constitutional amendment requires nonrecall petitions and referred measures to be held on a general election, a municipal election, or on the first Tuesday after the first Monday in November of odd-numbered years. The amendment authorizes districts to consolidate ballot issues and allows voters to approve delays up to four years in voting on ballot issues, provided that district actions taking during the delay shall not extend beyond that period. The amendment requires a district to mail notice to each active registered elector with specific titles, as described in the amendment. Such notices shall include a summary both for and against the proposal. In addition to existing constitutional requirements for voter approval of new or increased taxes, this amendment requires voter approval for any new tax, tax rate increase, mill levy above the prior year rate, valuation for assessment ratio increase for a property class, extension of an expiring tax, or a tax policy change directly causing a net tax revenue gain to any district. Voter approval shall also be required for the creation of any multiple fiscal year direct or indirect debt or other financial obligation whatsoever without adequate present cash reserves pledged irrevocably and held for payments in all future fiscal years. The amendment requires each district to reserve a portion of its fiscal year spending to be used only for declared emergencies, as described in the amendment. The amendment places a limit on the percentage change in state appropriations equal to inflation plus the percentage change in state population in the prior calendar year, adjusted for any revenue changes approved by voters. The amendment also places a limit on the annual percentage change in a local district fiscal year spending equal to inflation plus local growth. If revenue from sources not excluded from fiscal year spending exceeds the limits in dollars for that fiscal year, the excess shall be refunded in the next fiscal year unless voters approve a revenue change as an offset. Initial district bases shall be current fiscal year spending and property tax collected for tax year 2025. Qualification or disqualification as an enterprise, as defined in the amendment, shall change district bases and future year limits. Future creation of district bonded debt shall increase, and retiring or refinancing district bonded debt shall lower, fiscal year spending and property tax revenue by the annual debt service so funded. Debt service changes, reductions, refunds, and voter-approved revenue changes are dollar amounts that are exceptions to any district base. The amendment prohibits new or increased transfer tax rates on real property. The amendment also prohibits any new state real property tax or local income tax. The amendment authorizes districts to enact cumulative uniform exemptions and credits to reduce or end business personal property taxes. The amendment requires real estate sales prices for past or future sales by a lender or government to be kept as public records. The amendment allows a local district to reduce or end its subsidy to any program delegated to it by the General Assembly for administration. For current programs, the state may require 90 days notice and that the adjustment occur in a maximum of three equal annual installments. This amendment is substantially similar to HCS/HJR 169 (2026). JOSH NORBERG

SB 1262 - Current law requires the earnings tax imposed in the City of St. Louis and Kansas City to be submitted to the voters for renewal every five years. This act requires such submission to voters in Kansas City to occur every ten years. This act is identical to SB 546 (2025), SB 962 (2024), SB 1041 (2022), SB 486 (2021), and HB 149 (2021), and to a provision in SCS/SB 344 (2023). JOSH NORBERG

SB 1384 - Under this act, charter schools and private schools that participate in the Missouri Empowerment Scholarship Accounts Program (defined as "private schools") shall be subject to the same procurement processes, wage standards, and contractual obligations as school districts. (Sections 160.405 and 166.706) No more than 10%, rather than 20%, of the full-time instructional staff of a charter school may be uncertified to teach in the public schools of this state. School districts are authorized to employ uncertified instructional personnel, as long as no more than 10% of a school district's full-time teaching positions are filled by uncertified personnel and certain other conditions are satisfied. Private schools shall employ only certified instructional staff, except that up to 10% of a private school's full-time teaching positions may be filled by uncertified personnel. (Sections 160.420, 166.706, and 168.011) Charter schools and private schools, in addition to school districts, shall be eligible for Innovation Waivers exempting them from certain requirements relating to assessments and accreditation. All school districts and charter schools shall be held to the same reporting standards on their Annual Performance Reports. (Sections 160.518, 160.522, and 166.706) The State Board of Education shall classify and accredit charter schools and private schools in the same manner that school districts are classified and accredited. All public schools, private schools, and charter schools shall be classified using the same assessment systems and accountability measures. (Sections 161.092 and 166.706) The governing body of a school district, private school, or charter school shall comply with all Missouri Sunshine Law requirements for public meetings, including providing advance public notice, and shall additionally provide online public access to all meeting minutes. (Sections 162.012 and 166.706) School districts, private schools, and charter schools shall display annual financial reports on their websites, including information about revenues, expenses, contributions, contracts, and personnel salary schedules. (Sections 162.015 and 166.706) Any charter school that accepts transferring students under any open enrollment program enacted by the General Assembly, as well as any private school, shall set its opening date each school year no earlier than 14 calendar days prior to the first Monday in September. (Sections 171.031 and 166.706) This act is identical to HB 2584 (2026) and HB 2723 (2026). OLIVIA SHANNON

SB 1524 - This act provides that any balance in the following funds shall not be transferred to the state general revenue fund at the end of any biennium: the Highway Patrol Academy Fund, the Crime Victims' Compensation Fund, the Boiler and Pressure Vessels Safety Fund, and the Elevator Safety Fund. JIM ERTLE