Tracking List: Priority Bills

HB1418 - Rep. Robert Sauls (D) - Exempts the retail sale of food from state and local sales and use tax
Summary: Beginning January 1, 2025, this bill eliminates any state or local sales or use tax from being levied or imposed on any retail sale of food.

The bill modifies the term "food" to include only the types of food that are included in the Supplemental Nutrition Assistance Program.

This bill is similar to HB 591 (2023) and HB 2530 (2022).
Position: Oppose (Priority Bills)
HB1419 - Rep. Robert Sauls (D) - Authorizes the "Missouri Disabled Veterans Homestead Exemption"
Summary: This bill creates the "Missouri Disabled Veterans Homestead Exemption" which provides a tiered property tax exemption system for veterans with disabilities. The exemptions are based on a disability percentage, certified by the United States Department of Veterans Affairs. For tax years beginning on or after January 1, 2024, an annual exemption will be given for a property that is used as a qualified residence owned by a veteran with a disability, limited to the amounts as follows:

(1) For veterans with service-connected disability of 30% or more but less than 50%, the annual exemption is $2,500;

(2) For veterans with a service-connected disability of 50% or more but less than 70%, the annual exemption is $5,000;

(3) For veterans with service-connected disability of 70% or more, the annual exemption is equal to 100% of the tax assessed on the qualified residence; and

(4) For a taxpayer who is the surviving spouse of a veteran whose death was determined to be service-connected and who is certified by the United States Department of Veterans Affairs as a recipient of dependency and indemnity compensation under federal law, the annual exemption is equal to 100% of the tax assessed on the qualified residence.

If a surviving spouse of a veteran sells the qualified residence, an amount may be transferred to his or her new residence as long as it is used as his or her primary residence and he or she does not remarry. No exemption shall be allowed for the tax year in which the surviving spouse remarries.

The bill requires each taxpayer that is granted the exemption to reapply on an annual basis unless the veteran has a services- connected disability rating of 100% and is deemed permanently and totally disabled, as specified in the bill.

The provisions of this bill will sunset six years after the effective date.

This bill is similar to HB 593 (2023).
Position: Neutral (Priority Bills)
HB1429 - Rep. Willard Haley (R) - Prohibits counties from charging interest on entire personal property tax liabilities when a taxpayer has made installment payments
Summary: This bill prohibits counties from charging interest on an entire real or personal property tax liability when a taxpayer misses an installment payment. This bill requires that the county charge interest but only on the amount of property taxes still owed for that year, including the late installment.
Position: No position selected.
HB1438 - Rep. Sherri Gallick (R) - Modifies criteria to issue permits for the construction and operation of solid waste processing facilities
Summary: Currently, the Department of Natural Resources is prohibited from issuing a permit for the operation of a solid waste disposal area designed to serve a city with a population greater than 400,000 inhabitants located in more than one county, if the site is located within one-half mile of an adjoining municipality without approval of the adjoining municipality.

This bill changes the required distance from the adjoining municipality from one-half mile to one mile for any construction or operating permit for a solid waste disposal area or a solid waste processing facility. In addition, the bill increases the time frame in which the governing body of the municipality must hold a public hearing from 15 days to 30 days from receipt of notice.

The bill also specifies the Department is prohibited from issuing a permit if the site is within one mile of certain school districts without the approval of the governing body of the school district. The school district must meet the same public notification requirements as a municipality.
Position: Support (Priority Bills)
HB1464 - Rep. Chris Sander (R) - Creates a sales tax exemption for food
Summary: Currently, there is a statutory sales tax of 1% on all retail sales of food, as defined in the bill, with the revenue from sales being deposited into the School District Trust Fund.

This bill provides that all retail sales of food are exempt from sales and use tax.

This bill is similar to HB 260 (2023) and HB 6 (2022 Special Session).
Position: Oppose (Priority Bills)
HB1465 - Rep. Chris Sander (R) - Exempts eye glasses and contact lenses from sales tax
Summary: This bill provides a sales tax exemption for prescription eye glasses and contact lenses.

This bill is similar to HB 261 (2023) and HB 1 (2022 Special Session).
Position: Oppose (General)
HB1479 - Rep. Brad Christ (R) - Establishes earnings tax opportunity zones
Summary: This bill establishes "earnings tax opportunity zones." Such opportunity zones, as described in the bill, shall correspond to existing federal census tracts described as "distressed communities."

Beginning January 1, 2024, the following types of income shall be exempt from the city earnings tax:

1) Salaries, wages, commissions, and other compensation earned by any resident of an earnings tax opportunity zone;

2) Salaries, wages, commissions, and other compensation earned by any person who earns salaries, wages, commissions, and other compensation for work done or services performed or rendered in an earnings tax opportunity zone;

3) Net profits of associations, businesses, or other activities conducted by any person in an earnings tax opportunity zone; and

4) Net profits earned by all corporations as the result of work done or services performed or rendered and business or other activities in an earnings tax opportunity zone.

If a distressed community that is found within an opportunity zone imposes a city earnings tax, that distressed community shall publish and maintain an updated map of earnings tax opportunity zones on its website and shall provide a copy of such map upon request.
Position: Oppose (General)
HB1511 - Rep. Jim Murphy (R) - Requires political subdivisions that require the installation of electric vehicle charging stations at certain businesses to pay the costs associated with the installation, maintenance, and operation of such stations
Summary: HCS HB 1511 -- ELECTRIC VEHICLE CHARGING STATION REQUIREMENTS (Murphy)

COMMITTEE OF ORIGIN: Standing Committee on Government Efficiency and Downsizing

This bill provides that any political subdivision that adopts an ordinance, resolution, regulation, code, or policy that requires the installation of electric vehicle charging stations must pay all costs associated with the installation, maintenance, and operation of the electric vehicle charging stations.

The bill prohibits any political subdivision from requiring more than five electric vehicle charging stations per parking lot, or infrastructure for future installation of more than five vehicle charging stations, and the bill further states that such policies will only apply to parking lots with more than 30 parking spaces.

This bill is similar to HB 1584 (2022) and SCS HCS HB 184(2023).
Position: Oppose (General)
HB1516 - Rep. Jim Murphy (R) - Modifies provisions relating to the chapter 92 earnings tax
Summary: HB 1516 -- EARNINGS TAX (Murphy)

COMMITTEE OF ORIGIN: Standing Committee on Economic Development

Beginning on September 30, 2024, this bill specifies that the City of St. Louis shall not continue to impose an earnings tax without submitting a quarterly report detailing receipts from the earnings tax, as described in the bill. The report shall be posted on the website of the city and the Collector of Revenue, and shall also be submitted to the State Auditor, the Secretary of the Senate, the Chair of the Senate Appropriations Committee, the Clerk of the House of Representatives, and the Chair of the House of Representatives Budget Committee.

For all tax returns filed on or after January 1, 2025, this bill also specifies that the term "work done or services performed or rendered in the city" shall not include any work or services performed or rendered through telecommuting or otherwise performed or rendered remotely unless the location where such remote work or services are performed is located in the city. The bill creates a cause of action for a taxpayer who is denied a refund for taxes paid for work or services not performed or rendered in the city.

No later than September 30, 2024, the city shall establish a process for taxpayers to request a refund for any earnings tax levied on work or services performed or rendered through telecommuting or otherwise performed or rendered remotely, unless the location where such remote work or services were performed is located in the city.
Position: Oppose (General)
HB1517 - Rep. Jim Murphy (R) - Modifies provisions relating to tax levies by political subdivisions
Summary: COMMITTEE ACTION: Voted "Do Pass with HCS" by the Special Committee on Tax Reform by a vote of 8 to 3.

The following is a summary of the House Committee Substitute for HB 1517.

This bill specifies that the election authority for a political subdivision or special district must label taxation-related ballot measures submitted by the political subdivision or special district numerically or alphabetically, and that ballot measures cannot be labeled in any other descriptive manner.

The bill requires any ballot measure seeking approval to add, change, or modify a tax on real property to express the effect of the proposed change within the ballot language in terms of the change in real dollars owed per $100,000 of a property's market valuation.

The bill specifies that, if the voters in a political subdivision approve a temporary levy increase prior to the expiration of a previously approved temporary levy increase, the new tax rate ceiling will remain in effect only until the temporary levy increase expires under the terms originally approved by a vote of the people. At that time, the tax rate ceiling will be decreased by the amount of the temporary levy increase unless voters of the political subdivision are asked to approve an additional permanent increase and such increase is approved.

This bill requires that when voters in a political subdivision pass an increase in the political subdivision's tax rate, the political subdivision shall use the current tax rate ceiling and the increase approved by the voters in establishing the rates of levy for the tax year immediately following the election. If the assessed valuation of real property in a political subdivision sees a reduction in value in the tax year immediately following the election, the political subdivision may raise its tax rates so that the revenue received from the local real property tax rates equals the amount the political subdivision would have received from the increased rates of levy had there been no reduction in the assessed valuation of real property in the political subdivision. In the event of an increased tax rate ceiling, such rate shall be revenue neutral as required in Article X, Section 22 of the Constitution of Missouri.

This bill is similar to HS HCS HB 186 (2023). The following is a summary of the public testimony from the committee hearing. The testimony was based on the introduced version of the bill.

PROPONENTS: Supporters say that when a political subdivision passes a tax increase, but does not "roll back" its local tax rates according to the provisions of the Hancock Amendment, the political subdivision has deceived the voters. This bill would require political subdivisions to present potential tax increases in an honest and ethical manner, without making use of any loopholes to skirt the law.

Testifying in person for the bill were Representative Murphy; and Arnie C. Dienoff.

OPPONENTS: There was no opposition voiced to the committee.



Written testimony has been submitted for this bill. The full written testimony and witnesses testifying online can be found under Testimony on the bill page on the House website.
Position: Oppose (General)
HB1527 - Rep. Cyndi Buchheit-Courtway (R) - Modifies provisions relating to taxation of vehicles over seven years old
Summary: This bill specifies that motor vehicles seven years of age or older, based on the model year and used solely for noncommercial purposes, will be assessed at 5% of their true value in money.

This bill is similar to HB 206 (2023) and HB 2164 (2022).
Position: Neutral (General)
HB1540 - Rep. Jeff Coleman (R) - Modifies sunshine fee provisions for geographical information system data
Summary: This bill provides that no fee in excess of the reasonable replacement costs of materials provided be charged for sunshine requests related to geographical information system products.

This bill is the same as HCS HB 50 (2023).
Position: Neutral (General)
HB1575 - Rep. Mazzie Christensen (R) - Exempts political subdivisions with fewer than five hundred inhabitants from fines levied for late filings of annual financial statements
Summary: This bill exempts political subdivisions with fewer than 500 inhabitants from the fine imposed for not filing a financial statement with the State Auditor’s Office, and any fine previously assessed but not paid will be deemed void. Political subdivisions exempted from fines will still be required to file financial statements.
Position: Support (General)
HB1579 - Rep. Maggie Nurrenbern (D) - Changes the laws regarding the taxation of feminine hygiene products and diapers
Summary: Beginning October 1, 2024, this bill reduces the state sales tax rate on retail sales of feminine hygiene products and diapers to equal the reduced state sales tax rate imposed on the retail sale of food.

As specified in this bill, if the United States Department of Agriculture's Food and Nutrition Service creates and makes available to the states a waiver permitting recipients of the Supplemental Nutrition Assistance Program (SNAP) or Women, Infants, and Children Program (WIC) to use such benefits to purchase diapers or certain feminine hygiene products, the Department of Social Services or the Department of Health and Senior Services must apply for the waiver. If the waiver is approved the Department will adopt rules and make changes as necessary to implement the approved waiver.

This bill is similar to HB 126 (2023) and HB 1971 (2022).
Position: Oppose (General)
HB1604 - Rep. Dave Hinman (R) - Modifies the deadline for filing a declaration of candidacy
Summary: HB 1604 -- DEADLINE FOR FILING DECLARATIONS OF CANDIDACY (Hinman)

COMMITTEE OF ORIGIN: Standing Committee on Elections and Elected Officials

Currently, the filing time for declarations of candidacy for offices in political subdivisions or special districts not otherwise specified in law or charter is from the 17th Tuesday prior to the election through the 14th Tuesday prior to the election. This bill moves the filing time by one week, from the 16th Tuesday prior to the election to the 13th Tuesday prior to the election.

The bill also specifies that if the 13th Tuesday prior to the election is a State or Federal holiday, the closing filing date shall be the next day that is not a State or Federal holiday.

This bill is the same as HCS HB 1214 (2023).
Position: Support (General)
HB1606 - Rep. Dean Van Schoiack (R) - Provides a sales tax exemption for certain used tangible personal property
Summary: This bill exempts from sales tax all sales of used tangible personal property, including any tangible personal property that is sold a second time or any number of additional subsequent times after the initial point of sale, at an auction.

The provisions of this bill shall not apply to motor vehicles, trailers, boats, or outboard motors purchased or acquired for use on the highways or waters of this state which are required to be titled.

This bill is similar to HB 1141 (2023).
Position: Oppose (General)
HB1669 - Rep. Mark Matthiesen (R) - Reduces the assessment percentage of certain personal property and provides a personal property tax exemption for certain personal property upon adoption of a constitutional amendment authorizing such exemption
Summary: Beginning January 1 of the calendar year immediately following the adoption of a Constitutional amendment authorizing the exemption of tangible personal property from taxation under Article X, Section 6 of the Constitution of Missouri, this bill will exempt farm machinery and motor vehicles from personal property taxation.

Currently, assessors annually assess all personal property at 33.3% of its true value in money. Beginning January 1, 2025, the percentage of the true value in money at which personal property is assessed shall be 30% of its true value in money and such amount shall be reduced annually by 2% until the calendar year 2036 and every year thereafter, when personal property will be assessed at 6% of its true value in money.

This bill also decreases the percentages of true value in money for the following subclasses of personal property on or after January 1, 2034:

(1) Livestock, currently taxed at 12%, reduced to 6%;

(2) Farm machinery, currently taxed at 12%, reduced to 6%;

(3) Poultry, currently taxed at 12%, reduced to 6%; and

(4) Tools and equipment used for pollution control, currently taxed at 25%, reduced to 6%.

This bill is the same as HB 1103 (2023) and similar to HB 1103 (2023).
Position: Oppose (General)
HB1690 - Rep. Rodger Reedy (R) - Modifies provisions relating to motor vehicle assessment valuations
Summary: COMMITTEE ACTION: Voted "Do Pass with HCS" by the Standing Committee on Ways and Means by a vote of 9 to 2.

The following is a summary of the House Committee Substitute for HB 1690.

Currently, county assessors must use the October issue of the National Automobile Dealers' Association Official Used Car Guide to determine the true value of a motor vehicle. The assessor cannot use a value that is greater than the average trade-in value without performing a physical inspection, unless the car is two years old or newer.

This bill requires that the county assessor determine the true value in money for motor vehicles by using the trade-in value published in the October issue of a nationally recognized automotive trade publication selected by the State Tax Commission. The assessor will not use a value that is greater than the average trade-in value for such motor vehicle without performing a physical inspection of the vehicle, but for vehicles two years or newer from a vehicle's model, the assessor may use a value other than the average without performing a physical inspection.

Beginning January 1, 2025, the assessor applies a 15 year depreciation table to the trade-in value of motor vehicles; but in no case shall the assessed value of a motor vehicle depreciate below $300.

To implement the provisions of this bill without large variations from the prior method of assessment, the assessor will assume that the last valuation tables used prior to October 1, 2024, are fair valuations, and that these valuations are depreciated using the table described above until the end of the vehicle's useful life.

The State Tax Commission or the State of Missouri is the registered user of the nationally recognized automotive trade publication with rights to allow all assessors access to the publication. The publication will be made available to all vendors by December 15 of each year.

This bill is similar to HB 713 (2023).

The following is a summary of the public testimony from the committee hearing. The testimony was based on the introduced version of the bill. PROPONENTS: Supporters say that as the assessed values of motor vehicles go up people pay higher taxes, but political subdivisions do not roll back their local tax rates. Taxpayers have no choice but to pay the higher taxes, because otherwise the Division of Motor Vehicles will not provide renewed license plates. But the increasingly higher valuations of these motor vehicles do not represent the true value of the car. As a result, taxpayers are paying levels of tax that are far too high. Supporters further say that this bill will provide certainty that the assessed values of motor vehicles will go down, and therefore supply consistency in how the tax is applied.

Testifying in person for the bill were Representative Reedy; and the Missouri Association of Counties.

OPPONENTS: There was no opposition voiced to the committee.



Written testimony has been submitted for this bill. The full written testimony and witnesses testifying online can be found under Testimony on the bill page on the House website.
Position: Neutral (General)
HB1720 - Rep. Bill Falkner (R) - Modifies provisions of the sunshine law
Summary:

 

SCS/HCS/HB 1720 - This act authorizes a public governmental body to close any portion of a record that contains individually identifiable information of a minor that is seventeen years of age or under if the public governmental body is a city, town, village, or park board, except when such records are requested by the Division of Labor Standards to enforce child labor laws.

 

This act authorizes a public governmental body to close records, meetings, and votes that relate to individually identifiable customer information for visitors who make a camping, lodging, or shelter reservation for a Missouri State Park or State Historic Site, unless the records are requested by the visitor or authorized for release by the visitor. This provision is identical to SB 1019 (2024).
Position: Support (General)
HB1724 - Rep. Bill Falkner (R) - Modifies provisions relating to contracts with public entities
Summary: COMMITTEE ACTION: Voted "Do Pass" by the Standing Committee on Financial Institutions by a vote of 13 to 0.

This bill adds the definition of a "public official" to Section 107.170, RSMo, regarding bonds and public works contractors and modifies the definition of "public entity" to include any municipality.

This bill makes it the duty of all public entities in making contracts over $50,000 for public works exempt from attachment and execution to require the contractor to furnish a bond.

Currently, a school board member is not required to independently confirm that a bond company exists and is solvent if a contractor represents that it is, but the school board member is not exempt from liability if he or she has actual knowledge of the insolvency or does not in good faith comply with the law in requiring the contractor to have a sufficient lawful bond. The bill expands both the lack of duty to verify the status of the bond company and the lack of exemption from liability for actual knowledge regarding a bond company from a school board member to all public officials.

No public official who would be personally liable under law or at equity to a contractor, subcontractor, or supplier at any tier, because of a public entity's failure to require a contractor to furnish a payment bond will be liable unless the contractor provides to the presiding official and secretary of the public entity a written notice identifying the persons who will have personal liability for payment if no payment bond meeting the statutory requirements is furnished. Compliance with this written notice requirement is a condition precedent to the personal liability of any public official for a claim of payment. Any original contractor who fails to provide the written notice described in the bill, with intent to defraud, will be guilty of a class B misdemeanor. If consent that meets the requirements of Section 513.455, as specified below, is acknowledged and recorded as required, no bond is required. A lessee of a public entity contracting for a public works project to be used for nongovernmental purposes is not required to furnish a bond when the contractor furnishes a bond.

Currently, courthouses, jails, clerks' offices, and other buildings and the lots on which they stand owned by a county or municipality, as well as all burial grounds, are exempt from attachment and execution. This bill expands the exemption to other lands owned by the state; any public body corporate and politic; any county, city, town, municipality; any road, water, sewer, fire, library, hospital, or school district; and any other political subdivision of this state.

The bill also provides that the state or any political subdivision, as specified, may consent to have certain projects and the lands thereon become subject to the attachment of mechanics' liens filed under Chapter 429 if the consent is in writing, contains a legal description of the property subject to the attachment, and is acknowledged by an authorized official in a form that can be and is recorded in the office of the recorder of deeds for the county where the property is located.

This bill is the same as HB 926 (2023).

PROPONENTS: Allowing the use of mechanics' liens lowers the cost to the public when a construction project on public property has a nongovernmental purpose, by giving the option to require a payment bond or to consent to mechanic's liens being filed against an industrial revenue bond project.

Testifying in person for the bill were Representative Falkner; Brad Lau, St. Joseph Chamber of Commerce & St. Joseph Economic Development Partnership; Missouri Economic Development Council; Missouri Chamber of Commerce & Industry; Missouri Municipal League; Missouri Economic Development Financing Association.

OPPONENTS: Those who oppose the bill say that the law currently makes the individuals who had the duty to obtain the bond and failed to do so personally liable for failing to perform their duty as governmental officials, so the change in this bill weakens this remedy. Some school districts do not need bonds for construction projects.

Testifying in person against the bill were American Subcontractors Association Midwest Council; and Arnie C. Dienoff.



Written testimony has been submitted for this bill. The full written testimony and witnesses testifying online can be found under Testimony on the bill page on the House website.
Position: Support (General)
HB1734 - Rep. Bill Falkner (R) - Changes provisions governing testing of community water system hydrant inspections
Summary: Currently, a valve inspection program for a community water system must include annual testing of every hydrant in the system. This bill would only require a program to include scheduled testing of every hydrant.

This bill is the same as HB 891 (2023).
Position: Support (General)
HB1735 - Rep. Aaron Crossley (D) - Establishes the "First Responders' Bill of Rights" and provisions relating to investigations of first responders
Summary: This bill establishes the "First Responders' Bill of Rights", which provides minimum standards that must be followed when a first responder, defined in the bill, is under administrative investigation or is subject to administrative questioning that he or she reasonably believes could lead to punitive action. The standards are specified in the bill and include, but are not limited to, notifying the first responder in writing of the nature of the investigation and who will be conducting the interrogation and who will be present during the interrogation, as well as the names of the complainants. The bill also specifies that all first responder investigations must be completed within 90 days from receipt of the complaint.

The bill further provides that no first responder under investigation will be denied promotion, discharged, disciplined, or be threatened with such, because he or she exercises his or her lawful rights under any existing administrative grievance procedures, statutes, or Constitutional provisions.

At the conclusion of an investigation, if an employer decides to discipline the first responder, the first responder must be notified in writing of the employer's decision within five days of the decision and at least 48 hours prior to the actual imposition of discipline.

This bill is similar to HB 564 (2023).
Position: Oppose (General)
HB1743 - Rep. Doug Richey (R) - Provides a sales tax exemption for the production of electricity
Summary: This bill creates a state sales tax exemption for utilities, equipment, and materials used to generate or transmit electricity.

This bill is the same as HB 258 (2023).
Position: Oppose (General)
HB1748 - Rep. Mike Haffner (R) - Modifies and creates offenses involving arrests, stops, and detentions
Summary: This bill amends the penalty for the offense of resisting or interfering with arrest, which is currently a class A misdemeanor under certain circumstances and a class E felony under other circumstances. This bill specifies that resisting or interfering with or escaping or attempting to escape from a stop, detention, or arrest or from custody after such stop, detention, or arrest is a class A misdemeanor, unless it falls within one of the exceptions listed in the bill, in which case it is a class E felony. If the escape or attempted escape is committed by means of a deadly weapon or a dangerous instrument or by holding another person hostage, it is a class A felony.

The bill also specifies that a person commits the offense of resisting arrest by fleeing in or on a motor vehicle if he or she resists an arrest, stop, or detention by fleeing from law enforcement in or on a motor vehicle and, during the course of fleeing, drives at a speed or in a manner that demonstrates a disregard for the safety of a person or property, including that of the pursuing officer or other occupants of the fleeing vehicle. The offense of resisting arrest by fleeing in or on a motor vehicle is a class E felony. For a second or subsequent conviction, it is a class D felony.

If, during the commission of resisting arrest by fleeing in or on a motor vehicle, serious bodily injury or death to another person, including any officer, results, the person is guilty of the offense of aggravated resisting arrest by fleeing in or on a motor vehicle, which is a class D felony. For a second or subsequent conviction, it is a class C felony.

A prosecuting attorney shall not be required to prove that the defendant knew why he or she was being stopped, arrested, or detained.

This bill adds resisting arrest by fleeing in or on a motor vehicle to the list of offenses for which a person convicted of such offense or offenses must serve a minimum prison term and it adds resisting or interfering with or escaping from arrest, detention, or stop and resisting arrest by fleeing in or on a motor vehicle to the list of offenses that cannot be expunged.

This bill is similar to HB 251 (2023) and HB 2006 (2022).
Position: Support (General)
HB1762 - Rep. Justin Hicks (R) - Authorizes a sales tax exemption for the purchase of diapers and feminine hygiene products
Summary: This bill authorizes a sales tax exemption for the purchase of all diapers and all feminine hygiene products, as both are defined in the bill.

This bill is similar to HB 290 and SB 73 (2023), and HB 2384 and SB 1124 (2022).
Position: Oppose (General)
HB1769 - Rep. Chad Perkins (R) - Establishes the "Firefighters Procedural Bill of Rights Act"
Summary: This bill establishes the "Firefighters Procedural Bill of Rights Act". The bill defines a "firefighter" to include a firefighter, paramedic, emergency medical technician, and emergency 911 dispatcher employed by a public agency, but it does not include an employee who has not successfully completed his or her probationary period established by an employer as a condition of employment.

Provisions in this bill include, but are not limited to, that it:

(1) Specifies that except when on duty or in uniform, no firefighter will be prohibited from engaging, or be coerced or required to engage, in political activity;

(2) Specifies that firefighters will not be prohibited from seeking election to the governing board of a school district or any local agency where the firefighter is not currently employed;

(3) Creates several provisions for how interrogations must be conducted when any firefighter is under investigation by his or her commanding officer or any other member designated by the employing department or licensing or certifying agency, each of which is specified in the bill;

(4) Creates provisions for the reopening of an investigation against a firefighter, provided that the conditions specified within the bill are met; and

(5) Prohibits anyone from searching any firefighter's locker or other assigned storage space owned or leased by the employer, except in the firefighter's presence and with his or her consent, or unless a valid search warrant has been obtained, or unless he or she have been notified that a search will be conducted.

It is unlawful for any employing department or licensing or certifying agency to deny or refuse to any firefighter the rights and protections associated with this bill. The circuit court of the county of proper venue possesses initial jurisdiction over any proceeding brought by any firefighter against any employing department or licensing or certifying agency for violations of the these provisions. If the court finds a violation has occurred, it must render appropriate extraordinary or injunctive relief to remedy the violation and prevent future occurrences of a similar nature. If the court finds that a bad faith or frivolous action or filing has been brought for an improper purpose, the court may order sanctions against the filing party, their attorney, or both. In addition to the aforementioned extraordinary relief afforded by the provisions of this bill, upon a court's finding that a fire department, its employees, agents, or assigns have maliciously violated any provisions mentioned within the bill with the intent to injure the firefighter, the fire department will be, for each violation, liable for a civil penalty up to $25,000, to be awarded to the firefighter whose right or protection was denied, and for reasonable attorneys' fees as may be determined by the court. If there is sufficient evidence that actual damages occurred against the firefighter in question, the department will also be liable for the amount of the actual damages.

A fire department will not be required to indemnify a contractor for liability under this provision if there is, within the contract between the department and the contractor, a hold harmless or similar provision protecting the fire department from liability for actions of the contractor.

Nothing throughout this bill will be construed, in any way, to limit the ability of any employment department, licensing or certifying agency, or any firefighter to fulfill mutual aid agreements with other jurisdictions or agencies, and the provisions of this bill shall not be construed in any way to limit any kind of jurisdictional or inter-agency cooperation under any circumstances where that activity is deemed necessary or desirable by those jurisdictions or agencies so involved.

All rights and protections depicted in the provisions of this bill will only apply to firefighters in events and circumstances in which they are performing their official duties.

This bill is similar to HB 1147 (2023).
Position: Oppose (General)
HB1799 - Rep. Ron Copeland (R) - Specifies that no more than twenty percent of land within a county may be collectively owned by the state, a county, and municipalities
Summary: This bill specifies that in any 3rd or 4th class county in which the federal government, the state, the county, and the municipalities collectively own at least 20% of all real property, any state agency or political subdivision, except agencies with Constitutional authority to acquire real property, is prohibited from purchasing or receiving by donation, gift, bequest or any other method any additional property unless the county commission adopts a resolution in support of the purchase.

This bill is similar to HB57 (2023) and HCS HB 1758 (2022).
Position: Oppose (General)
HB1809 - Rep. Dale Wright (R) - Establishes authority for cities to issue municipal search warrants for ordinance violations
Summary: This bill authorizes municipal judges to issue a warrant to search and seize, search, photograph, copy, or record any violation of a municipal ordinance, or to enter onto property to abate certain statutory nuisances. The information that must be included in the application for the search warrant is specified in the bill. The application must be accompanied by an affidavit verified by oath or affirmation. The affidavit must be considered in determining whether probable cause exists for the search warrant.

The specific requirements for and information that a search warrant must contain, including a municipal judge's signature, are specified in the bill. The search warrant may only be executed by a peace officer of the city or a code enforcement officer, and it expires in 10 days if not executed and the return made. After execution of the search warrant, the warrant with a return thereon signed by the officer conducting the search must be delivered to the judge who issued the warrant. The information to be contained on the return is set out in the bill. The return must be accompanied by an itemized receipt.

Under what circumstances a search warrant will be deemed invalid is specified in the bill, but it cannot be deemed invalid for the sole reason that the application or execution of the warrant relies upon electronic signatures of a peace officer, prosecutor, or judge issuing the warrant.

This bill is similar to HB 199 (2023).
Position: Support (General)
HB1817 - Rep. Lisa Thomas (R) - Provides a sales tax exemption for sales of certain medical devices
Summary: This bill authorizes a sales tax exemption for sales of class III medical devices that use electric fields for the purposes of treating cancer, including components, repair parts, and disposable or single-patient-use supplies required for such devices.

Current law provides a sales tax exemption for certain durable medical equipment as defined on January 1, 1980, by the federal Medicare program. This bill removes the reference to January 1, 1980.

Additionally, current law provides a sales tax exemption for the sales or rental of manual and powered wheelchairs, including parts. The bill also applies the exemption to accessories for such wheelchairs.

This bill is similar to HCS HB 154 (2023) and HB 1864 (2022).
Position: Oppose (General)
HB1831 - Rep. Aaron McMullen (R) - Reduces the assessment percentage of certain real property
Summary: Currently, the subclasses of real property are assessed as follows:

(1) Residential property: 19% of its true value in money;

(2) Agricultural and horticultural property: 12% of its true value in money; and

(3) Utility, industrial, commercial, railroad, and all other property not included in Subclasses (1) and (2): 32% of its true value in money.

Beginning January 1, 2025, the subclasses of real property shall be assessed as follows:

(1) Residential property: 15% of its true value in money;

(2) Agricultural and horticultural property: 12% of its true value in money; and

(3) Utility, industrial, commercial, railroad, and all other property not included in Subclasses (1) and (2): 15%.



This bill is similar to SB 105 (2023).
Position: Oppose (General)
HB1857 - Rep. Danny Busick (R) - Limits the availability of the design-build method to certain state and local entities
Summary: Beginning August 28, 2024, all projects intending to use the design-build method under Sections 8.285 to 8.291 or Sections 67.5060 to 67.5070,RSMo, only a state political subdivision or a local political subdivision, as defined in subsection 2 of the bill, can be authorized to require the use of an architect for designing building or remodeling projects.
Position: Oppose (General)
HB1861 - Rep. Robert Sauls (D) - Establishes new labor provisions relating to investigations of firefighters
Summary: This bill establishes minimum standards that must be followed when a firefighter is under investigation and is subject to interrogation. The standards are specified in the bill and include, but are not limited to, notifying the firefighter in writing of the nature of the investigation and who will be conducting the interrogation and who will be present during the interrogation, as well as the names of the complainants. The bill also specifies that all firefighter investigations must be completed within 90 days of their commencement unless a firefighter under investigation is incapacitated or otherwise unavailable.

The bill further provides that no firefighter under investigation shall be subjected to any punitive action, denied promotion, discharged, disciplined, or be threatened with such, because he or she exercises his or her lawful rights under any existing administrative grievance procedures, statutes, or Constitutional provisions.

At the conclusion of an investigation, if an employer decides to discipline the firefighter, the firefighter must be notified in writing of the employer's decision within five days of the decision and at least 48 hours prior to the actual imposition of discipline.

A firefighter must not have his or her locker or other assigned space searched except in his or her presence or with his or her consent, unless a valid search warrant is first obtained. Lastly, a member of any fire department or fire protection district must not be prohibited from seeking public office.

This bill is similar to HB 564 (2023) and HB 2063 (2022).
Position: Oppose (General)
HB1910 - Rep. Tim Taylor (R) - Modifies provisions relating to workers' compensation temporary total disability (TTD) rate for certain first responders
Summary: This bill specifies that, for the purposes of computing the average weekly earnings that serve as the basis for determining the compensation benefits for a volunteer firefighter or a volunteer emergency services responder, the compensation benefit shall be based on the average weekly wage in such volunteer's regular employment.

This bill is similar to HB 1290 (2023).
Position: Oppose (General)
HB1920 - Rep. Jo Doll (D) - Authorizes a sales tax exemption for the purchase of diapers and feminine hygiene products
Summary: This bill authorizes a sales tax exemption for all purchases of diapers, feminine hygiene products, and incontinence products, as each are defined in the bill.

This bill is similar to HB 351 (2023).
Position: Oppose (General)
HB1930 - Rep. Cheri Toalson Reisch (R) - Establishes a sales tax exemption for livestock and agricultural trailers
Summary: This bill exempts all sales of trailers used primarily for the transport of livestock or for other agricultural purposes from sales and use taxes. Additionally, the Department of Revenue shall create a form to be signed and submitted by the purchaser at the time of titling that states the trailer will primarily be used for the transport of livestock or for other agricultural purposes.
Position: Oppose (General)
HB1931 - Rep. Cheri Toalson Reisch (R) - Repeals provisions relating to prevailing wages on public works
Summary: Currently, contractors and subcontractors working on public works projects are required to pay employees the prevailing wage for the particular locality in which the project is being completed. This bill repeals such prevailing wage laws.

This bill is similar to HB 1244 (2023).
Position: Support (General)
HB1995 - Rep. Chad Perkins (R) - Repeals the expiration date of the "Uniform Small Wireless Facility Deployment Act"
Summary:

HB 1995 -- SMALL WIRELESS FACILITIES (Perkins)

COMMITTEE OF ORIGIN: Standing Committee on Utilities

Currently, the Small Wireless Facility Deployment Act expires on January, 1, 2025. This bill repeals the expiration date for the Act.
Position: Support (General)
HB2055 - Rep. Ben Keathley (R) - Exempts the sale of food from sales tax
Summary: Beginning January 1, 2025, local sales taxes on food shall be annually reduced in four equal increments over a period of four successive years. Beginning January 1, 2029, there shall be no local sales tax imposed on food.

This bill is similar to SB 1062 (2024).
Position: Oppose (General)
HB2056 - Rep. Ben Keathley (R) - Requires municipalities and the department of transportation to reimburse non-rate regulated utilities for site relocation costs incurred due to road maintenance
Summary: COMMITTEE ACTION: Voted "Do Pass with HCS" by the Standing Committee on General Laws by a vote of 15 to 0.

The following is a summary of the House Committee Substitute for HB 2056.

This bill requires municipalities and the Missouri Department of Transportation to reimburse nonrate regulated utility providers, including telecommunications, Internet, and cable providers, for facility relocation due to road maintenance or construction.

The following is a summary of the public testimony from the committee hearing. The testimony was based on the introduced version of the bill.

PROPONENTS: Supporters say that costs to relocate facilities can be extremely expensive and burdensome on utility providers. Providers should not have to incur relocation costs when those costs are caused by factors beyond their control. If a utility chooses to move their facilities, they should be responsible for the costs associated with that move. However, if a provider is forced to move their facilities because of road construction, the entity performing the construction should be responsible for a utility provider's moving costs.

Testifying in person for the bill were Representative Keathley; Associated Industries of Missouri; Gateway Fiber; MCTA-The Missouri Internet and Television Association; Brightspeed; Missouri Chamber of Commerce and Industry; Association of Missouri Electric Co-Ops; and the Missouri Broadband Providers.

OPPONENTS: Those who oppose the bill say that taxpayers shouldn't have to pay for nonrate utility relocation in the event of road construction.

Testifying in person against the bill was Arnie Dienoff.

OTHERS: Others testifying on the bill say that there are certain instances where utilities deserve some level of compensation for having to move their facilities and there are other instances where they are not so deserving. In some cases the right of way may have been given and the utility knows that they may have to move their facilities. In this instance it's appropriate for the utility to pay for moving costs. However, there are other instances, like when a city engages in a project that was not a necessity, where maybe the costs for relocation should not all be on the utility provider.

Testifying in person on the bill were David Stokes, Show-Me Institute; and Ameren.



Written testimony has been submitted for this bill. The full written testimony and witnesses testifying online can be found under Testimony on the bill page on the House website.
Position: Oppose (General)
HB2057 - Rep. Ben Keathley (R) - Modifies provisions relating to video service providers
Summary: HB 2057 -- MUNICIPAL FRANCHISE FEES FOR VIDEO SERVICE PROVIDERS

This bill modifies the definition of "video service" for provisions of law relating to video service providers to now include streaming content.
Position: Oppose (General)
HB2058 - Rep. Ben Keathley (R) - Modifies provisions relating to certain special taxing districts
Summary: HCS HB 2058 -- LOCAL TAXATION (Keathley)

COMMITTEE OF ORIGIN: Standing Committee on Government Efficiency and Downsizing

The bill specifies that if a political subdivision submits a tax proposal for a new or increased tax authorized under a specific statute and it does not pass, the proposal cannot be submitted again for two years following the rejection.

A political subdivision may, however, resubmit a previously rejected tax proposal sooner than two years if the new proposal has one of the following "substantial changes":

(1) A reduction equal to or greater than 25% of the rate of tax imposed by the previously rejected proposal; or

(2) A dedicated fund other than the dedicated fund stated in the previously rejected proposal.

This bill allows a political subdivision to reintroduce a previously rejected tax proposal to voters before the next election cycle if the new proposal introduces a new tax authorized by law or increases the rate of existing tax authorized by law in a federal- or state-declared natural disaster area.

This bill requires that if the governing body of a municipality wishes to establish a sales tax by way of a proposed community improvement district, the ordinance must be approved by a two- thirds vote of the governing body.

Any ordinance or petition approved under these provisions that establishes a district that is funded by a sales tax is required to pass by at least a two-thirds majority vote.

This bill exempts non-profit entities pursuant to 26 U.S.C. Section 501(c) from any property tax or special assessment that might be levied by a taxing district.

This bill excludes from the definition of "video service" a video service provider that provides content that is accessed via streaming.

This bill also requires that any ballot measure proposing a tax alteration on real property must clearly state the impact of the proposed change in terms of the actual amount per $100,000 of a property's market value within the ballot language. This bill requires that if voters are asked to approve a permanent increase to the tax rate ceiling before a temporary levy increase expires, the ballot language must clearly indicate that if the permanent increase is approved, the temporary levy will become permanent.

This bill also defines "current tax rate ceiling" and "increased tax rate ceiling". When a majority of voters in a political subdivision approve a tax rate increase, the subdivision must use the current tax rate ceiling and the approved increase for the following tax year. If the assessed valuation of real property decreases in that year, the subdivision can adjust its levy rates to ensure it receives the same revenue it would have received without the property value reduction. The use of the increased tax rate ceiling must be revenue neutral, as mandated by the Missouri Constitution.

This bill further requires that any project proposals from a transportation development district be submitted to the Missouri Highways and Transportation Commission, or to the local transportation authority, as applicable, for approval prior to the construction or funding of any project. The Missouri Highways and Transportation Commission, or the local transportation authority, as applicable, must approve the project by a two-thirds majority if the proposed project is to be funded by a sales tax.

This bill is similar to HB 536 (2023).
Position: Oppose (General)
HB2061 - Rep. Ben Keathley (R) - Creates provisions relating to local ballot proposals by political subdivisions to impose a new tax or increase the rate of an existing tax
Summary: This bill specifies that if a political subdivision submits a tax proposal for a new or increased tax authorized under a specific statute and it does not pass, the proposal cannot be submitted again for four years following the rejection.

A political subdivision may, however, resubmit a previously rejected tax proposal sooner than four years if the new proposal has one of the following "substantial changes":

(1) A reduction equal to or greater than 25% of the rate of tax imposed by the previously rejected proposal; or

(2) A dedicated fund other than the dedicated fund stated in the previously rejected proposal.

This bill is similar to HB 1144 (2023).
Position: Oppose (General)
HB2065 - Rep. Bill Owen (R) - Modifies provisions relating to the collection of delinquent property taxes
Summary: HCS HB 2065 -- COLLECTION OF DELINQUENT TAXES (Owen)

COMMITTEE OF ORIGIN: Standing Committee on Local Government

Currently, Section 140.980 to 140.1015, RSMo, is referred to as the "Land Bank Act". This bill changes the name to the "Chapter 140 Land Bank Act" and expands the list of cities authorized to establish a land bank agency to include any city with 1,500 or more inhabitants except in certain noncharter counties and certain charter counties (Sections 140.980 and 140.981).

Many sections in the Chapter 140 Land Bank Act are amended to include a reference to counties.

The duration of time a land bank agency has to sell property or put it to productive use is increased from two to five years. The duration a land bank agency has to sell, clear, or put property to public use is eight years (Section 140.986).

Currently, a contract for the sale of residential property owned by the land bank agency requires the buyer to agree to own the property for three years or be civilly liable to the land bank for an amount equal to twice the sale price. The bill repeals this provision and requires a buyer to demonstrate that the buyer does not have a property in the land bank’s jurisdiction with taxes delinquent for more than one year, is not in violation of any municipal building or housing code, and is not the original owner of the property or a relative of the original owners within the second degree of consanguinity (Section 140.987).

Foreign and domestic corporations or limited liability companies that do not have a registered agent under State law are not allowed to buy property from a land bank, nor are foreign corporate entities that do not have a certificate of authority to transact business in the State (Section 140.987).

A land bank agency can make it a condition of sale that a property owner or the property owner's successor make certain improvements to the property. If the improvements are not made, the land bank can sue for damages for the breach and seek a judicial foreclosure in which the property would go back to the land bank. As an alternative or in addition to a judicial foreclosure the land bank agency may gift the right to foreclose on the property to a nonprofit organization or exercise the right of reentry. Title will be conveyed by recording the judgment with the recorder of deeds (Section 140.987).

A land bank agency can receive funding through gifts from any source provided that the agency does not sell or otherwise transfer any property held by it to the entity from which it received the gift (Section 140.988).

A county that has established a land bank agency my collect a fee for the collection of delinquent and back taxes in an amount up to 5% of all sums collected, which fees must be paid to the land bank agency (Section 140.988).

A land bank agency is authorized to receive funds from bonds issued by the county or municipality creating the land bank agency. These bonds will not be deemed an indebtedness within the meaning of any Constitutional or statutory limitation upon incurring indebtedness. The bonds must be authorized by a resolution of the governing body of the county or municipality establishing the land bank agency, which may also issue refunding bonds. The bonds are negotiable instruments under Chapter 400. The bonds and all income or interest thereon are exempt from all State taxes. Temporary notes are also authorized (Section 140.994).

A land bank agency may rent or lease property held by the land bank agency for community, noncommercial agricultural uses (Section 140.995).

Members of the board are added to a provision which prohibits land bank employees from benefiting from or owning land bank property. For this provision, persons who are related to board members or employees within the second degree of consanguinity or affinity are considered board members or employees (Section 140.1000).

A land bank agency must be dissolved no sooner than 60 calendar days but no later than 180 calendar days after an ordinance or resolution for its dissolution is passed by the county or municipality that established the land bank agency. Once all outstanding bonds, notes, and other obligations are satisfied, no new property can be acquired by the land bank agency. No additional debts can be incurred unless necessary to sell property or put to public use. The land bank agency must be dissolved within 30 days after all outstanding bonds, notes, and other obligations are satisfied (Section 140.1012).

The definition of "county" for purposes of Sections 141.210 - 141.810 and Sections 141.980 to 141.1015 (collectively, the land tax collection law) is changed from charter counties and certain first class counties, currently only Buchanan County, to all counties, and the definition of "municipality" is changed from cities of 2,500 inhabitants in charter and first classification counties to all cities in all counties. An "interested party" is now defined (Section 141.220). Counties may now elect to operate under Sections 141.210 to 141.810 wholly by adopting a resolution or order, or partially by adopting a resolution or order for any parcel or parcels which have back taxes for at least two years from the date on which the taxes became delinquent. No county eligible to establish a land bank under Section 140.981 can be a partial opt-in county unless it first elects to establish a land bank agency as provided in Section 141.981 (Section 141.230).

For partial opt-in counties, the collector will decide which tax- delinquent parcels will proceed under the land tax collection laws and which will proceed under other laws (Section 141.290).

The collector has the option of appointing a delinquent land tax attorney to be compensated as necessary for performing the collector's duties. The appointed delinquent land tax attorney may appoint assistant attorneys to be compensated as necessary. The collector may pay an appointed delinquent land tax clerk what compensation is deemed necessary, rather than a set fee (Sections 141.320 and 141.330).

A petition for foreclosure of a tax lien must name each person with a legal interest in the land affected, as discoverable by the collector from publicly available records, and must contain certain information specified in the bill (Section 141.410).

The collector must send a copy of the petition by first-class mail to the occupant of the parcel or property which has delinquent taxes (Section 141.440).

In partial opt-in counties, the collector must make the following searches, the charge for which can be recovered from the proceeds of the sale:

(1) A title search, not later than 120 days prior to the sale;

(2) The following records, for interested parties and addresses reasonably calculated to apprise interested parties of the suit:

(a) Land title records in the county recorder of deeds office;

(b) Tax records in the office of the local treasurer;

(c) Tax records in the office of the local assessor;

(d) Court records in Missouri CaseNet; and (e) For a business entity, records filed with the Secretary of State. The charge for these items can be recovered from the proceeds of the sale

No later than 30 days prior to the sale, the collector must send notice of the sale to all interested parties at the address most reasonably apprised to provide notice of the sale. The notice must provide the date, time, and place of the sale, and must state that the property may be redeemed prior to the sale. The charge for this item can be recovered from the proceeds of the sale.

No later that 20 days prior to the sale, the sheriff must post notice of the sale of the size and in the manner set out in the bill. The sheriff also must attempt in-person notice. The charge for these items can be recovered from the proceeds of the sale (Section 141.520).

Additional changes to the land tax collection law include:

(1) Changing the laws regarding taxes and penalties for properties subject to certain actions as abandoned property in Jackson County. Currently, a provision allows a court in Jackson County to stay the tax foreclosure sale of property that is the subject of an action for temporary possession for rehabilitation if the party filing the action pays into the court all of the principal land taxes owed. The bill expands this provision to all counties;

(2) Currently, Section 141.540 sets forth the procedure a sheriff must follow when advertising for and selling real property ordered sold pursuant to a judgment of foreclosure by a court under the land tax collection law. The bill repeals almost all other provisions of the section dealing with duties of the county collector related to the sale;

(3) Currently, Section 141.550 deals with the conduct of sale, the sheriff's return of service, and the sheriff's deed in Kansas City. The bill adds Sections 141.980 to 141.1015 to the jurisdiction of the section, removes the limitation to Kansas City, gives the place and time of the sale for partial opt-in counties, and specifies what amounts the winning bid must include. Also, foreign and domestic corporations or limited liability companies that do not have a registered agent under State law are not allowed to buy property from a land bank, nor are foreign corporate entities that do not have a certificate of authority to transact business in the State. The official conducting the sale may require an affidavit from the buyer that he or she meets the requirements for purchasers; (4) Clarifying that Section 141.560 applies to municipalities that have established a land bank agency under other pertinent sections or are in counties that have established a land bank agency, and removing the requirement that a land trust must include certain other costs when a parcel is sold by the land trust;

(5) Modifying the language regarding the title to any real estate that is vested to a purchaser (Section 141.570);

(6) Establishing a six-month time limit during which a court should confirm or set aside a foreclosure sale, clarifying who should receive notice of a hearing, and providing what the judgment should state. Section 141.580 will not apply to sales of land to land bank agencies. In partial opt-in counties, funds remaining after the sale and after the distribution as required by law, will be given to the county school fund. Counties operating under the land tax collection law can elect to establish a fund for the purpose of defending against claims challenging the sufficiency of the notice provided. An interested party other than the purchaser must pay into the court the redemption amount prior to a hearing;

(7) Repealing the part of Section 141.610 that provides that one year after a foreclosure sale it will be conclusively presumed that everything was done correctly, and no suit to set aside a deed will be commenced or maintained unless it is filed within one year from the date of sale;

(8) Providing that Section 141.680 does not apply to partial opt- in counties; and

(9) Limiting the applicability of Section 141.700, establishing a land trust, to counties electing to operate under Sections 141.210 to 141.810 prior to January 1, 2025;

In partial opt-in counties, the bill provides for the establishment and make-up of a land trust, the governing board, and the board's duties and responsibilities (Section 141.821).

The bill designates Sections 141.980 - 141.1015 as the "Chapter 141 Municipal Land Bank Act", deletes its limited applicability to municipalities located wholly or partially in counties with a land trust as of January 1, 2012, makes it applicable to counties electing to operate wholly under Sections 141.420 to 141.810, repeals the provision limiting sales made to a single entity to five contiguous parcels per year, and prohibits municipalities in partial opt-in counties from establishing land bank agencies under Section 141.980. The bill adds that any other method as may be required by prevailing notions of due process is a permissible means of petition service in a quiet title action (Section 141.1009).

This bill provides that a lien placed upon a property for unpaid sewer charges, once publicly and properly recorded, has higher priority than all liens except taxes levied under Section 141.821 for State or county purposes (Section 249.255).

The bill repeals Section 140.1006, and Sections 141.820 to 141.970 dealing with collection of delinquent taxes in the City of St. Louis.
Position: Support (General)
HB2072 - Rep. Don Mayhew (R) - Modifies provisions relating to the motor fuel tax exemption
Summary: COMMITTEE ACTION: Voted "Do Pass with HCS" by the Standing Committee on Transportation Accountability by a vote of 10 to 3.

The following is a summary of the House Committee Substitute for HB 2072.

This bill creates the "Motor Fuel Tax Fund of 2021", into which the refundable revenue up to $550 million, adjusted annually for inflation, collected under subdivision (1) of subsection 3 of Section 142.803, RSMo, will be deposited. Any money in the Fund not refunded to a motor fuel purchaser within the required time will remain in the Fund and be subject to appropriation by the General Assembly for road and bridge projects for state-owned infrastructure. Any amount over $550 million, adjusted annually for inflation, will be distributed as follows:

(1) Sixty percent to counties as follows: one-half based upon a county's road mileage compared to the road mileage of the entire state, and one half upon a county's rural land valuation compared to the rural land valuation of the entire state;

(2) Twenty percent to be divided equally between any city not within a county and the county with the next highest population within the state; and

(3) Twenty percent to the counties bases upon the ratio of a county land assessed as agricultural versus the total amount assessed as agricultural in the state. (Section 142.803, RSMo).

Beginning October 1, 2024, this bill authorizes a taxpayer to donate the motor fuel tax refund to a tax-exempt nonprofit entity by providing the entity with all required documentation and a signed statement indicating that the nonprofit is entitled to the taxpayer's refund. The nonprofit entity must submit the documentation and statement, along with proof of its tax-exempt status, to the Director of Revenue. The taxpayer is then entitled to subtract from the taxpayer's Missouri adjusted gross income the amount of the refund donated to the nonprofit (Sections 142.815 and 142.824).

Currently, motor fuel is exempt from fuel tax, and an exemption and refund may be claimed by a taxpayer if the tax has been paid and no refund has been previously issued. These exemptions and refunds are currently issued on a fiscal year basis. Beginning January 1, 2025, exemptions and refunds shall be based on the tax year. To claim an exemption and refund, a person may elect to proceed in one of the following ways:

(1) For a receipt-based exemption and refund, a person shall present a statement containing a written verification that the claim is made under penalty of perjury and that states the total fuel tax paid in the applicable tax year for each vehicle for which the exemption and refund is claimed. The claim statement may be submitted electronically and shall contain information specified in the bill; or

(2) For a standard refund, at the time a person files his or her Missouri income tax return, a person may select to claim the exemption and refund applied as an immediate refund or applied as a credit against the person's Missouri income tax liability. A person claiming a standard refund shall not be entitled to claim a receipt-based refund for the same tax year.

The standard refund shall be allocated as follows:

(1) For the 2024 tax year, $30;

(2) For the 2025 tax year, $45;

(3) For the 2026 tax year, $60;

(4) For all tax years beginning on or after January 1, 2027, $75.

The Department of Revenue shall provide a form for taxpayers to make clear their election of either a receipt-based exemption and refund or a standard refund. The form shall be filed with the taxpayer's Missouri income tax return and require that certain information be disclosed, as specified in the bill (Section 142.822).

The exemption and refund shall be paid out of the proceeds of the additional tax under Subsection 3 of Section 142.803. If the amount of refunds claimed in a tax year exceeds the tax collected for the tax year, refunds shall be allowed based on the order in which they are claimed (Section 142.822).

Currently, the motor fuel tax rebate under Section 142.822 is eligible only for vehicles with a gross weight of 26,000 pounds or less.

This bill extends the eligibility to motor fuel delivered into a motor vehicle with a gross weight over 26,000 pounds if the motor vehicle is owned by a corporation licensed in Missouri with its primary headquarters in this state, or owned by a sole proprietor whose home office is located in Missouri; provided that the corporation or sole proprietor submits documentation that any exemption and refund claimed is based solely on fuel delivered into a motor vehicle while it was operating in Missouri. If the vehicle was operated in multiple states, the submitted documentation must separate the fuel delivered while operating in Missouri and the other states (Section 142.822).

Currently, exemptions and refunds issued for any additional tax on motor fuel are based on a fiscal year. Beginning in fiscal year 2025, they will be based on the tax year.

This bill specifies that claims will be filed on or after January 15th but not later than April 15th after the close of the tax year for which the exemption and refund is claimed (Sections 142.822 and 142.824).

This bill is similar to HB 1366, HB 1370, HB 1354, HB 520, & HB 519 (2023).



The following is a summary of the public testimony from the committee hearing. The testimony was based on the introduced version of the bill.

PROPONENTS: Supporters say that it makes sense to put the motor fuel tax refund on the calendar year, the same schedule as personal income tax. This will put some of the road funds under the appropriation jurisdiction of the General Assembly, which is closer to the will of the people and the refund was supposed to be easy to obtain, but it is not. The bill will provide a convenient and simple way to get the refund.

Testifying in person for the bill was Representative Mayhew.

OPPONENTS: Those who oppose the bill say that with a standard deduction for the gas tax refund, many people will be able to claim an amount larger than they really spent.

Testifying in person against the bill was Missourians for Transportation Investment.



Written testimony has been submitted for this bill. The full written testimony and witnesses testifying online can be found under Testimony on the bill page on the House website.
Position: Oppose (General)
HB2110 - Rep. Phil Christofanelli (R) - Modifies provisions relating to property tax assessments of certain stationary property
Summary: Beginning January 1, 2025, the provisions of current law relating to depreciable tangible personal property will apply to all real property, placed in service at any time, that is stationary property used for transportation or storage of liquid and gaseous products, including water, sewage, and natural gas that is not propane or LP gas, but not including petroleum products.

The county assessor shall estimate the value of the stationary property by applying the depreciation table described in the bill to the original cost of the property. Taxpayers who own such stationary property shall provide the assessor with the original cost and the year placed in service.

This bill is similar to HB 349 & SS SB 533 (2023); HCS HB 2208 (2022).
Position: No position selected.
HB2112 - Rep. Wendy Hausman (R) - Authorizes a sales tax exemption for the purchase of diapers, incontinence products, feminine hygiene products, and certain vitamins
Summary: This bill authorizes a sales tax exemption for all sales of diapers, feminine hygiene products, and incontinence products, which are defined in the bill, as well as all sales of vitamins or minerals used to support prenatal and menstrual phases.

This bill is similar to SB 1127 (2024) and HB 351 (2023).
Position: Oppose (General)
HB2269 - Rep. Jeff Knight (R) - Exempts certain motor vehicles from sales tax
Summary: This bill exempts the sale of a motor vehicle that is more than 10 years old, and sold for the purchase price of less than $25,000, from sales tax.

This bill is the same as HB 590 (2023) and HB 2293 (2022).
Position: Oppose (General)
HB2273 - Rep. Chris Dinkins (R) - Exempts the sale of food from sales tax
Summary: Currently, all retail sales of food are taxed at 1%.

Beginning January 1, 2025, such rate of sales tax on retail food shall be reduced annually in four equal increments over a period of four years until all retail sales of food are tax exempt.

This bill is similar to SB 1062 (2024).
Position: Oppose (General)
HB2275 - Rep. Ben Keathley (R) - Modifies provisions relating to earnings taxes
Summary: Currently, the cities of St. Louis and Kansas City may levy an earnings tax on the income of residents and nonresidents performing work in the city, with a rate not to exceed 1%.

Beginning January 1, 2025, the rate of tax imposed in St. Louis City may be reduced over a period of years. Each reduction shall be by 0.1% and shall only occur if the amount of annual revenue received in the previous fiscal year is greater than the amount of annual revenue received in the fiscal year immediately previous to such fiscal year by at least 3%.

An amount equal to 50% of the growth in annual revenue received in a year in which such a reduction occurs shall be deposited into the "Earnings Tax Reserve Fund", which is created by this bill. Revenue deposited into the fund shall be used to offset the reduction in revenues due to reductions in the rate of the earnings tax. If the balance in the fund exceeds the amount necessary to offset reductions in revenue, the governing body of the city may authorize refunds to taxpayers from such excess balance.

This bill is the same as SB 993 (2024).
Position: Oppose (General)
HB2771 - Rep. Alan Gray (D) - Exempts the retail sale of food from local sales tax
Summary: HB 2771 -- WITHDRAWN
Position: Oppose (General)
HJR88 - Rep. Mark Matthiesen (R) - Proposes a constitutional amendment to allow the general assembly to exempt tangible personal property from personal property taxation by general law
Summary: Upon voter approval, this proposed Constitutional amendment would allow the General Assembly to exempt tangible personal property from the payment of tangible personal property taxes. The General Assembly may also provide for certain tax credits or rebates in lieu of or in addition to such an exemption.

This bill is the same as HJR 60 (2023).
Position: Oppose (General)
HJR95 - Rep. Alan Gray (D) - Proposes a constitutional amendment granting property tax exemptions to certain disabled veterans
Summary: Upon voter approval, this Constitutional amendment would, beginning January 1, 2025, allow certain disabled veterans an exemption from real property taxes if the veteran:

(1) Has received an Honorable Discharge;

(2) Has a service-connected disability as certified by the United States Department of Veterans Affairs;

(3) Is liable for paying property taxes on a homestead;

(4) Is an owner of record of a homestead that is occupied as his or her principal residence for at least 183 days out of a calendar year; and

(5) Is liable for the payment of property taxes on such homestead.

The qualifying veteran shall receive a tax exemption using the following schedule:

(1) Veterans assigned a disability rating of 30% to 49% shall have $2,500 of their total assessed property valuation exempt from taxation;

(2) Veterans assigned a disability rating of 50% to 69% shall have $5,000 of their total assessed property valuation exempt from taxation; and

(3) Veterans assigned a disability rating of 70% to 100% shall have all of the value of their total assessed property exempt from taxation.

This bill is similar to HCS HJR 52 (2023); and HJR 89 (2022) .
Position: Oppose (General)
SB725 - Sen. Denny Hoskins (R) - Modifies provisions relating to personal property taxes
Summary: SB 725 - Current law requires that personal property be assessed at 33.3% of its true value in money. This act requires political subdivisions to annually reduce such percentage such that the amount by which the revenue generated by taxes levied on such personal property is reduced is substantially equal to one hundred percent of the growth in revenue generated by real property assessment growth, as defined in the act. Annual reductions shall be made until December 31, 2073. Thereafter, the percentage of true value in money at which personal property is assessed shall be equal to the percentage in effect on December 31, 2073.

Subject to appropriations, a political subdivision that receives less than the allowable amount of total real and personal property tax revenues shall be eligible for reimbursement from the state in an amount equal to the amount by which such revenues are below the allowable amount.

This act is identical to SB 733 (2024) and SB 1086 (2024), and to a provision in SS/SB 1207 (2024), and is substantially similar to SS/SCS/SB 8 (2023) and SB 493 (2023), and to a provision in HCS/SS/SB 23 (2023), HCS/SS#3/SCS/SB 131 (2023), SS/SCS/SB 133 (2023), as amended, HCS/SS/SB 143 (2023), HCS/SB 247 (2023), and SCS/HCS#2/HB 713 (2023).

JOSH NORBERG

Position: Oppose (General)
SB733 - Sen. Bill Eigel (R) - Modifies provisions relating to personal property taxes
Summary: SB 733 - Current law requires that personal property be assessed at 33.3% of its true value in money. This act requires political subdivisions to annually reduce such percentage such that the amount by which the revenue generated by taxes levied on such personal property is reduced is substantially equal to one hundred percent of the growth in revenue generated by real property assessment growth, as defined in the act. Annual reductions shall be made until December 31, 2073. Thereafter, the percentage of true value in money at which personal property is assessed shall be equal to the percentage in effect on December 31, 2073.

Subject to appropriations, a political subdivision that receives less than the allowable amount of total real and personal property tax revenues shall be eligible for reimbursement from the state in an amount equal to the amount by which such revenues are below the allowable amount.

This act is identical to SB 725 (2024) and SB 1086 (2024), and to a provision in SS/SB 1207 (2024), and is substantially similar to SS/SCS/SB 8 (2023) and SB 493 (2023), and to a provision in HCS/SS/SB 23 (2023), HCS/SS#3/SCS/SB 131 (2023), SS/SCS/SB 133 (2023), as amended, HCS/SS/SB 143 (2023), HCS/SB 247 (2023), and SCS/HCS#2/HB 713 (2023).

JOSH NORBERG

Position: Oppose (General)
SB774 - Sen. Elaine Gannon (R) - Modifies the candidate filing period for certain local elections
Summary: SB 774 - 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.

This act is effective January 1, 2025.

This act is identical to 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), 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).

SCOTT SVAGERA

Position: Support (General)
SB777 - Sen. Mike Moon (R) - Modifies provisions relating to sales taxes
Summary: SB 777 - 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, and authorizes political subdivisions to exempt food from local sales taxes. (Section 144.014)

This provision is substantially similar to HB 1418 (2024), HB 1464 (2024), HB 2174 (2024), SCS/SB 161 (2023), 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 2401 (2024), HB 2815 (2024), HB 2887 (2024), SCS/HCS/HB 154 (2023), HB 377 (2023), HCS/HBs 876, 771, 676 & 551 (2023), HB 1136 (2023), HB 1779 (2022), and HB 2249 (2022).

This act also provides that 28.125% of the revenue derived from the 4% state sales tax rate shall be deposited in the School District Trust Fund. (Section 144.020)

JOSH NORBERG

Position: Oppose (General)
SB793 - Sen. Barbara Washington (D) - Authorizes a sales tax exemption for feminine hygiene products
Summary: SB 793 - This act provides a sales tax exemption for all purchases of feminine hygiene products, defined as tampons, pads, liners, and cups.

This act is identical to SB 433 (2023) and SB 897 (2022), and to a provision in SB 858 (2024), SB 1119 (2024), HB 1762 (2024), HB 1920 (2024), HB 2112 (2024), SS/SCS/SBs 73 & 162 (2023), and SCS/HCS/HB 154 (2023), is substantially similar to HB 351 (2023) and HCS/HBs 1679 (2022), 2859, & 2272 (2022), and to a provision in HB 2187 (2024), HCS/SS/SB 143 (2023), HCS/HBs 876, 771, 676 & 551 (2023), and HB 1136 (2023), and is similar to SB 800 (2020), HCS/HBs 1306 & 2065 (2020), SB 443 (2019), and HB 747 (2019), and to a provision contained in HCS/SS/SCS/SB 570 (2020).

JOSH NORBERG

Position: Oppose (General)
SB799 - Sen. Travis Fitzwater (R) - Modifies provisions relating to motor vehicle assessments
Summary: SS/SCS/SB 799 - Current law requires assessors to use the trade-in value published in the October issue of the National Automobile Dealers' Association Official Used Car Guide to determine the true value of motor vehicles for the purposes of property tax assessments. For the 2024 tax year, this act requires the State Tax Commission to require an assessor to use such publication or the Kelley Blue Book, Edmunds, or another similar publication, and allows the assessor to use the current or any of the three immediately previous years' October issue of such publication.

For all tax years beginning on or after January 1, 2025, this act requires assessors to use the manufacturer's suggested retail price as depreciated using a twelve year depreciation table provided in the act to determine the value of motor vehicles. When the manufacturer's suggested retail price data is not available from an approved source or the assessor deems it not appropriate for a vehicle, the assessor may obtain a manufacturer's suggested retail price from a source that he or she deems reliable and shall apply the depreciation schedule provided by the act.

This act is substantially similar to HCS/HB 1690 (2024), HB 2358 (2024), SS/SCS/SB 8 (2023) and SB 493 (2023), and to a provision in HB 2403 (2024), HCS/SS/SB 23 (2023), HCS/SS#3/SCS/SB 131 (2023), SS/SCS/SB 133 (2023), as amended, HCS/SS/SB 143 (2023), HCS/SB 247 (2023), and SCS/HCS#2/HB 713 (2023).

JOSH NORBERG

Position: No position selected.
SB842 - Sen. Lauren Arthur (D) - Authorizes a sales tax exemption for the purchase of diapers
Summary: SB 842 - This act authorizes a sales tax exemption for the purchase of diapers, as defined in the act.

This act is identical to SB 1231 (2024), HB 290 (2023), SB 1124 (2022), and HB 2384 (2022), and to a provision in SB 858 (2024), SB 1119 (2024), HB 1762 (2024), HB 1920 (2024), HB 2112 (2024), SS/SCS/SBs 73 & 162 (2023), SCS/HCS/HB 154 (2023), HCS/SS/SB 143 (2023), and SS#2/SCS/SB 649 (2022), and is substantially similar to HB 351 (2023), HB 744 (2023), and HCS/HBs 1679, 2859, & 2272 (2022), and to a provision in HB 2187 (2024), SCS/SB 184 (2023), HCS/HBs 876, 771, 676 & 551 (2023), and HB 1136 (2023).

JOSH NORBERG

Position: No position selected.
SB856 - Sen. Cindy O'Laughlin (R) - Modifies provisions relating to residency requirements for mayors of certain cities
Summary: SCS/SB 856 - Under current law, mayors of certain classifications of cities must be a resident of such city at the time of the election and for a certain time period before the election.

This act provides that a candidate for mayor of a city with a population of less than 5,000 inhabitants must be a resident of the county in which such city is located at the time of the election and for a certain time period before the election.

MARY GRACE PRINGLE

Position: Oppose (General)
SB858 - Sen. Karla May (D) - Authorizes a sales tax exemption for certain hygiene products
Summary: SB 858 - This act authorizes a sales tax exemption for all sales of diapers, incontinence products, and feminine hygiene products, as defined in the act.

This act is identical to provisions in SB 793 (2024), SB 842 (2024), SB 1231 (2024), SB 1119 (2024), HB 1762 (2024), HB 1920 (2024), HB 2112 (2024), SB 433 (2023), SCS/HCS/HB 154 (2023), HB 290 (2023), SS#2/SCS/SB 649 (2022), SB 897 (2022), SB 1124 (2022), and HB 2384 (2022), is substantially similar to provisions in HB 2187 (2024), HCS/SS/SB 143 (2023), SCS/SB 184 (2023), HB 351 (2023), HCS/HBs 876, 771, 676 & 551 (2023), HB 1136 (2023), HB 351 (2023), HB 744 (2023), HCS/HBs 1679 (2022), 2859, & 2272 (2022), and is similar to provisions in HCS/SS/SCS/SB 570 (2020), SB 800 (2020), HCS/HBs 1306 & 2065 (2020), SB 443 (2019), and HB 747 (2019).

JOSH NORBERG

Position: Oppose (General)
SB922 - Sen. Bill Eigel (R) - Modifies provisions relating to annexation
Summary: SB 922 - This act provides that the term contiguous and compact shall include when an unincorporated area proposed to be annexed is contiguous to the annexing city by at least 25 percent of the length of the unincorporated area's perimeter. Additionally, no city, town, or village shall annex an unincorporated area contiguous to any unincorporated area annexed by the city within the last 24 months and any area annexed shall be provided all municipal services by the annexing city.

MARY GRACE PRINGLE

Position: Oppose (General)
SB929 - Sen. Mike Cierpiot (R) - Requires all elections for local tax increases to be held at a general or primary election
Summary: SB 929 - This act requires all proposals for new local taxes, licenses, or fees, or for a renewal or increase in an existing tax, license, or fee, to be submitted to the voters on a general election day or primary election day.

This act is identical to SB 479 (2023) and HB 1202 (2023).

JOSH NORBERG

Position: Oppose (General)
SB936 - Sen. Mike Bernskoetter (R) - Creates provisions relating to a post-consumer paint recycling program
Summary: SS/SCS/SB 936 - The act creates provisions relating to a post-consumer paint recycling program.

Under the act, producers of architectural paint sold in the state may establish or join a representative organization, as defined in the act. The duties under the act shall be met by the representative organization on behalf of all its member producers. Any producer who is not a member of a representative organization shall meet the duties under the act separately.

A representative organization or a producer of architectural paint sold at retail in the state that is not a member of such representative organization shall develop and submit to the Director of the Department of Natural Resources for the Director's approval a plan for the establishment of a post-consumer paint collection program. The structure of the program includes reduction of post-consumer paint, promotion of reusing and recycling of post-consumer paint, and other specifics described in the act. Requirements of the plan, including costs, transportation and recycling, an independent financial auditor, enforcement, and other specifics are described in the act.

The Department shall establish an administrative fee to be paid by each producer or representative organization submitting a plan under the act. The Department shall set administrative fee amounts when paid by every producer or representative organization that submits a plan as described in the act.

Upon implementation of the program under the act, each producer shall include in the price of any architectural paint sold to retailers and distributors in the state a paint assessment fee in the approved plan as described in the act.

Retailers may incorporate the paint assessment fee into the price of architectural products as described in the act.

After the paint collection program is implemented, no producer or retailer shall sell or offer for sale architectural paint to any person in this state unless the producer of a paint brand or a representative organization is implementing or participating in such program as required under the act.

A retailer shall be deemed to be in compliance with this act if, on the date the architectural paint was offered for sale, the producer is listed on the Department's website as implementing or participating in the program or if the paint brand is listed on the Department's website as being included in the program. A paint collection site authorized under the act shall not charge any additional amount for the disposal of paint when the paint is offered for disposal.

A producer or a representative organization that organizes the collection, transport, and processing of post-consumer paint under the act shall not be liable for anti-competitive activity as described in the act arising from conduct undertaken in accordance with the program under the act.

Prior to March 31st of each year, the producers or representative organizations shall submit an annual report for the previous year to the Director that details the program under the act. The requirements of such report are described in the act. The producers or the representative organization shall implement the program under the act on January 1, 2026, or six months after the approval of the plan under the act, whichever later occurs. A copy of the report shall be submitted to the Missouri Senate and the House of Representatives by the Department within 15 days of receipt.

Generators of household waste, as defined in the act, and conditionally exempt small quantity generators may transport or send architectural paints to a paint collection site to the extent permitted by a paint collection program approved by the Director. Paint collection sites may collect and temporarily store architectural paints generated by entities specified in the act in accordance with the requirements of the program in lieu of any otherwise applicable requirements of state laws or regulations.

Nothing in the act shall be construed to restrict the collection of architectural paint by a program where such collection is authorized by any other state laws or regulations. Nothing in the act shall be construed to affect any requirements applicable to facilities that treat, dispose, or recycle architectural paint under any other state laws or regulations.

The act is substantially similar to HB 2152 (2024), similar to SB 639 (2023) and HB 880 (2023).

JULIA SHEVELEVA

Position: Support (General)
SB947 - Sen. Holly Thompson Rehder (R) - Modifies provisions relating to video services
Summary: SB 947 - This act modifies the definition of "video service" to include the provision of video programming by a video service provider provided through wireline facilities located in a public right-of-way without regard to the delivery technology. "Video service" does not include any video programming accessed via a service that enables users to access content over the internet, including streaming content.

This act is identical to SB 803 (2024), a provision in SS#2/SB 872 (2024), SB 999 (2024), SB 1316 (2024), a provision in SCS/HCS/HB 1746 (2024), SB 152 (2023), and substantially similar to the truly agreed to and finally passed HB 2057 (2024), HCS/HB 2058 (2024), a provision in HCS/HB 2206 (2024), HB 2281 (2024), a provision in HCS/SS/SB 222 (2023), HCS/SB 275 (2023), SB 299 (2023), HCS/HB 536 (2023), HCS/HBs 651, 479 & 647 (2023), and SCS/SB 1232 (2022).

JULIA SHEVELEVA

Position: Oppose (General)
SB948 - Sen. Rick Brattin (R) - Modifies provisions relating to penalties for officers of political subdivisions
Summary: SB 948 - Under current law, no political subdivision shall adopt any order or ordinance relating to the sale, purchase, or ownership of a firearm unless it conforms exactly with state law.

This act adds that any officer of a governing body who violates those provisions shall be subject to a penalty of $1,000 for every offense and shall be guilty of a class A misdemeanor.

MARY GRACE PRINGLE

Position: Oppose (General)
SB953 - Sen. Mike Moon (R) - Repeals a portion of the tax on motor fuel, and the exemption and refund process applicable to that portion
Summary: SB 953 - This act repeals a portion of the tax on motor fuel, and the exemption and refund process applicable to that portion.

This act is identical to SB 260 (2023), similar to SB 1517 (2024), SB 242 (2023), SB 454 (2023), and HB 2884 (2022), identical to SB 10 (2022 First Extraordinary Session), and similar to SB 811 (2022), SB 782 (2022), SB 1149 (2022), and HB 1594 (2022).

ERIC VANDER WEERD

Position: Oppose (General)
SB981 - Sen. Rusty Black (R) - Modifies the definition of waters of the state
Summary: SB 981 - The act modifies the definition of "waters of the state" to include various surface and subsurface waters that are adjacent or connected to relatively permanent, standing or continuously flowing bodies of water, as defined in the act.

JULIA SHEVELEVA

Position: Support (General)
SB982 - Sen. Rusty Black (R) - Modifies provisions relating to a hydrant inspection program
Summary: SB 982 - Currently, all community water systems are required to create a hydrant inspection program which includes annual testing of every hydrant of such community water systems. This act repeals the annual testing requirement and provides for a scheduled testing of hydrants.

This act is identical to SB 629 (2023), HB 891 (2023) and a provision in HCS/SB 275 (2023).

JULIA SHEVELEVA

Position: Support (General)
SB993 - Sen. Ben Brown (R) - Modifies provisions relating to earnings taxes
Summary: SB 993 - Current law authorizes the cities of St. Louis and Kansas City to levy an earnings tax on the income of residents and nonresidents performing work in the city, with a rate not to exceed 1%. For all tax years beginning on or after January 1, 2025, this act provides that the rate of tax imposed in St. Louis City may be reduced over a period of years. Each reduction shall be by 0.1% and shall only occur if the amount of annual revenue received, as defined in the act, in the previous fiscal year is greater than the amount of annual revenue received in the fiscal year immediately previous to such fiscal year by at least 3%. In any such year, an amount equal to 50% of the growth in annual revenue received for such year shall be deposited into the "Earnings Tax Reserve Fund", which is required to be created by the act. Revenues deposited into such fund shall be used to offset the reduction in revenues due to reductions in the rate of tax made pursuant to the act. If the balance in the fund exceeds the amount necessary to offset reductions in revenue due to reductions in the rate of tax, the governing body of the City may authorize refunds to taxpayers from such excess balance.

This act is identical to HB 2275 (2024).

JOSH NORBERG

Position: Oppose (General)
SB999 - Sen. Denny Hoskins (R) - Modifies provisions relating to video service providers
Summary: SB 999 - This act modifies the definition of "video service" to include the provision of video programming by a video service provider provided through wireline facilities located in a public right-of-way without regard to the delivery technology. "Video service" does not include any video programming accessed via a service that enables users to access content over the internet, including streaming content.

This act is identical to SB 803 (2024), a provision in SS#2/SB 872 (2024), SB 947 (2024), SB 1316 (2024), a provision in SCS/HCS/HB 1746 (2024), SB 152 (2023), and substantially similar to the truly agreed to and finally passed HB 2057 (2024), HCS/HB 2058 (2024), a provision in HCS/HB 2206 (2024), HB 2281 (2024), a provision in HCS/SS/SB 222 (2023), HCS/SB 275 (2023), SB 299 (2023), HCS/HB 536 (2023), HCS/HBs 651, 479 & 647 (2023), and SCS/SB 1232 (2022).

JULIA SHEVELEVA

Position: Oppose (General)
SB1009 - Sen. Mike Cierpiot (R) - Reduces the assessment percentage of real property
Summary: SB 1009 - Current law requires residential real property to be assessed at 19% of its true value in money. Beginning with the 2024 calendar year, this act reduces such percentage by one percent every two years through the 2030 calendar year. Beginning with the 2031 calendar year, residential real property shall be assessed at 15% of its true value in money.

This act is substantially similar to HB 1831 (2024), SS/SB 105 (2023).

JOSH NORBERG

Position: Oppose (General)
SB1027 - Sen. Mike Moon (R) - Enacts provisions relating exemptions from motor fuel tax
Summary: SB 1027 - Current law authorizes refunds for purchases of motor fuel used for tax-exempt purposes. Beginning October 1, 2024, this act authorizes a taxpayer to submit appropriate documentation to an entity exempt from taxation for federal purposes under Section 501(c)(3) of the federal tax code and authorizes such entity to claim the taxpayer's refund. Additionally, the taxpayer may deduct the amount of such refund from the taxpayer's Missouri adjusted gross income.

Current law requires motor fuel tax refunds that are issued for motor fuel tax charged in excess of $0.17/gallon to be issued on a fiscal year basis. This act provides that, beginning with the 2025 fiscal year, such refunds shall be issued on a tax year basis. The act allows a taxpayer to claim such refund based on itemized receipts retained by the taxpayer, with the amount of such refund equal to the amount of motor fuel tax paid by the taxpayer during the tax year. Alternatively, the taxpayer may claim a standard refund in an amount equal to $30 for the 2024 tax year, and increasing to $75 for all tax years beginning on or after January 1, 2027, as described in the act. Such refund shall be submitted on a form with the taxpayer's income tax return and shall have such refund applied to the taxpayer's income tax liability.

Current law provides that the exemption and refund of motor fuel tax charged in excess of $0.17/gallon shall only be available for motor vehicles with a gross weight of 26,000 pounds or less. This act authorizes such exemption and refund for motor vehicles that exceed such weight if the motor vehicle is owned by a corporation licensed in Missouri with its primary headquarters in this state, or owned by a sole proprietor whose home office is located in this state.

This act requires the Department of Revenue to develop a mobile application that allows motor fuel tax refund claims to be submitted on a person's phone at the time of motor fuel purchase in lieu of the procedures authorized by the act.

This act is similar to HCS/HB 2072 (2024), identical to HB 519 (2023), and similar to provisions in HCS/SS/SB 23 (2023), HB 520 (2023), provisions in HB 778 (2023), HB 2654 (2022), HB 2758 (2022), and HB 2888 (2022).

ERIC VANDER WEERD

Position: Oppose (General)
SB1062 - Sen. Mary Elizabeth Coleman (R) - Exempts the sale of food from sales tax
Summary: SB 1062 - 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 provision is identical to SCS/SB 161 (2023) and to a provision in SCS/HCS/HB 154 (2023), and is substantially similar to 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 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).

This act also provides that, beginning on January 1, 2025, local sales taxes imposed on food shall annually be reduced in four equal increments over a period of four years. Beginning January 1, 2029, there shall be no local sales taxes imposed on food.

This act is identical to HB 2055 (2024) and HB 2273 (2024), and is substantially similar to a provision in HB 2401 (2024).

JOSH NORBERG

Position: Oppose (General)
SB1066 - Sen. Ben Brown (R) - Preempts certain local ordinances relating to employment law
Summary: SB 1066 - Under current law, state minimum wage laws preempt and nullify all political subdivision ordinances, rules, and regulations relating to the establishment or enforcement of a minimum or living wage or the provision of employment benefits that exceed state laws, rules, or regulations. This act adds to the list of political subdivision policies, ordinances, or resolutions that may not be enacted to include the following:

· Those that regulate the information an employer or potential employer shall request, require, or exclude on an application for employment from an employee or prospective employee;

· Those that regulate work stoppage or strike activity of employers and its employees or the means by which employees may organize;

· Those requiring an employer to provide to an employee paid or unpaid leave time;

· Those regulating the hours and scheduling that an employer is required to provide to employees;

· Those requiring an employer or its employees to participate in any educational apprenticeship or apprenticeship training program that is not required by state or federal law; and

· Those regulating or creating administrative or judicial remedies for wage, hour, or benefit disputes, including, but not limited to, any benefits described in this subsection.

Certain exceptions are created, as delineated in the act.

This act is identical to SB 712 (2023) and substantially similar to HCS/HB 2866 (2024).

SCOTT SVAGERA

Position: Oppose (General)
SB1086 - Sen. Rick Brattin (R) - Modifies provisions relating to personal property taxes
Summary: SB 1086 - Current law requires that personal property be assessed at 33.3% of its true value in money. This act requires political subdivisions to annually reduce such percentage such that the amount by which the revenue generated by taxes levied on such personal property is reduced is substantially equal to one hundred percent of the growth in revenue generated by real property assessment growth, as defined in the act. Annual reductions shall be made until December 31, 2073. Thereafter, the percentage of true value in money at which personal property is assessed shall be equal to the percentage in effect on December 31, 2073.

Subject to appropriations, a political subdivision that receives less than the allowable amount of total real and personal property tax revenues shall be eligible for reimbursement from the state in an amount equal to the amount by which such revenues are below the allowable amount.

This act is identical to SB 725 (2024) and SB 733 (2024), and to a provision in SS/SB 1207 (2024), and is substantially similar to SS/SCS/SB 8 (2023) and SB 493 (2023), and to a provision in HCS/SS/SB 23 (2023), HCS/SS#3/SCS/SB 131 (2023), SS/SCS/SB 133 (2023), as amended, HCS/SS/SB 143 (2023), HCS/SB 247 (2023), and SCS/HCS#2/HB 713 (2023).

JOSH NORBERG

Position: Oppose (General)
SB1119 - Sen. Mary Elizabeth Coleman (R) - Authorizes sales tax exemptions for certain purchases
Summary: SB 1119 - This act modifies provisions relating to sales tax exemptions.

DIAPERS SALES TAX EXEMPTION

This act authorizes a sales tax exemption for the purchase of diapers, as defined in the act.

This provision is identical to SB 842 (2024), SB 1231 (2024), HB 290 (2023), SB 1124 (2022), and HB 2384 (2022), and to a provision in SB 858 (2024), HB 1762 (2024), HB 1920 (2024), HB 2112 (2024), SS/SCS/SBs 73 & 162 (2023), SCS/HCS/HB 154 (2023), HCS/SS/SB 143 (2023), and SS#2/SCS/SB 649 (2022), and is substantially similar to HB 351 (2023), HB 744 (2023), and HCS/HBs 1679, 2859, & 2272 (2022), and to a provision in HB 2187 (2024), SCS/SB 184 (2023), HCS/HBs 876, 771, 676 & 551 (2023), and HB 1136 (2023).

FEMININE HYGIENE PRODUCT SALES TAX EXEMPTION

This act also provides a sales tax exemption for all purchases of feminine hygiene products, defined as tampons, pads, liners, and cups.

This provision is identical to SB 793 (2024), SB 433 (2023), and SB 897 (2022), and to a provision in SB 858 (2024), HB 1762 (2024), HB 1920 (2024), HB 2112 (2024), SS/SCS/SBs 73 & 162 (2023), and SCS/HCS/HB 154 (2023), is substantially similar to HB 351 (2023) and HCS/HBs 1679 (2022), 2859, & 2272 (2022), and to a provision in HB 2187 (2024), HCS/SS/SB 143 (2023), HCS/HBs 876, 771, 676 & 551 (2023), and HB 1136 (2023), and is similar to SB 800 (2020), HCS/HBs 1306 & 2065 (2020), SB 443 (2019), and HB 747 (2019), and to a provision contained in HCS/SS/SCS/SB 570 (2020).

JOSH NORBERG

Position: Oppose (General)
SB1127 - Sen. Tracy McCreery (D) - Authorizes a sales tax exemption for certain vitamins
Summary: SB 1127 - This act authorizes a sales tax exemption for all sales of vitamins or minerals used to support prenatal and menstrual phases.

This act is identical to a provision in HB 2112 (2024).

JOSH NORBERG

Position: Oppose (General)
SB1129 - Sen. Denny Hoskins (R) - Provides a sales tax exemption for the production of electricity
Summary: SB 1129 - This act creates a state sales tax exemption for utilities, equipment, and materials used to generate or transmit electricity.

This act is identical to SB 300 (2023), SB 246 (2021), SB 757 (2020), SB 467 (2019), HB 64 (2017), SB 784 (2016), SB 480 (2015), and HB 693 (2015), is substantially similar to a provision in SS#2/SB 872 (2024), SB 896 (2024), HCS/SB 247 (2023), HCS/SB 275 (2023), as amended, and SCS/HCS/HB 154 (2023), and is similar to HB 1511 (2018), HB 2255 (2014), and to a provision in CCS/HCS/SB 584 (2014).

JOSH NORBERG

Position: Oppose (General)
SB1130 - Sen. Denny Hoskins (R) - Authorizes a sales tax exemption for boat docks
Summary: SB 1130 - This act authorizes a sales tax exemption for boat dock rentals or leases thereof.

This act is identical to a provision in HCS/SS/SB 143 (2023), SCS/SB 513 (2023), and SCS/HCS/HB 713 (2023), and is substantially similar to HB 2360 (2024).

JOSH NORBERG

Position: Oppose (General)
SB1132 - Sen. Andrew Koenig (R) - Modifies provisions relating to earnings taxes
Summary: SB 1132 - This act provides that the City of St. Louis shall not continue to impose an earnings tax without submitting a quarterly report detailing receipts from the earnings tax, as described in the act. Such report shall be posted on the main webpages of the website of the city and the collector of revenue, and shall also be submitted to the State Auditor, the Secretary of the Senate, the chair of the Senate Appropriations Committee, the Clerk of the House of Representatives, and the chair of the House of Representatives Budget Committee.

For all tax returns filed on or after January 1, 2025, this act also provides that the term "work done or services performed or rendered in the city" shall not include any work or services performed or rendered through telecommuting or otherwise performed or rendered remotely unless the location where such remote work or services are performed is located in the city. The act creates a cause of action for a taxpayer who is denied a refund for taxes paid for work or services not performed or rendered in the city.

By no later than September 30, 2024, the city shall establish a process for taxpayers to request a refund for any earnings tax levied on work or services performed or rendered through telecommuting or otherwise performed or rendered remotely, unless the location where such remote work or services were performed is located in the city, which shall include a sample reimbursement form that is accessible to taxpayers on the city's website.

This act is identical to SB 1475 (2024), HB 1516 (2024), SB 644 (2023) and HCS/HB 589 (2023), and to a provision in SCS/SB 344 (2023).

JOSH NORBERG

Position: Oppose (General)
SB1180 - Sen. Andrew Koenig (R) - Modifies a sales tax exemption for the sale of certain medical devices
Summary: SB 1180 - Current law provides a sales tax exemption for certain durable medical equipment as defined on January 1, 1980 by the federal Medicare program. This act removes the reference to January 1, 1980.

Additionally, current law provides a sales tax exemption for the sales or rental of manual and powered wheelchairs, including parts. This act applies the exemption to accessories for such wheelchairs. (Section 144.020)

This provision is identical to SB 173 (2023) and to a provision in HCS/HB 1427 (2024), HB 1817 (2024), HCS/SS/SB 143 (2023), and SCS/HCS/HB 154 (2023), and is similar to SB 943 (2022), HB 1864 (2022), and SB 483 (2021), and to a provision in SS/SCS/SB 649 (2022), SB 743 (2022), CCS/HCS/SB 226 (2021).

This act also provides a sales tax exemption for sales of class III medical devices that use electric fields for the purposes of treatment of cancer, including components and repair parts and disposable or single patient use supplies required for the use of such supplies. (Section 144.813)

This provision is identical to a provision in HCS/HB 1427 (2024), HB 1817 (2024), SS/SCS/SB 131 (2023), and SCS/HCS/HB 154 (2023), and is substantially similar to SB 943 (2022), HB 1864 (2022), and SB 483 (2021), and to a provision in SS/SCS/SB 649 (2022), SB 743 (2022), CCS/HCS/SB 226 (2021).

JOSH NORBERG

Position: Oppose (General)
SB1205 - Sen. Tracy McCreery (D) - Modifies provisions relating to a task force on video services
Summary: SB 1205 - Under the act, completion of the Task Force on the Future of Right-of-Way Management and Taxation report of its activities for submission to the General Assembly shall be submitted no later than December 31, 2025, instead of December 31, 2023, as currently provided. The Task Force shall expire on December 31, 2025, instead of on December 31, 2023, as currently provided.

The act is substantially similar to provisions in SB 604 (2023) and HCS/HB 928 (2023), and similar to HB 2409 (2024).

JULIA SHEVELEVA

Position: Support (General)
SB1214 - Sen. Mike Moon (R) - Repeals a vehicle weight limitation on eligibility for a partial motor fuel tax refund
Summary: SB 1214 - Current law allows for a portion of the tax on motor fuel to be refunded to the consumer if the fuel was delivered into a motor vehicle weighing 26,000 pounds or less. This act makes the refund available for fuel delivered into a vehicle of any weight.

This act is identical to SB 259 (2023), similar to HB 1354 (2023), provisions in HB 519 (2023), provisions in HCS/HB 778 (2023), provisions in HCS/SS/SB 23 (2023), provisions in HCS/SS#2/SCS/SB 96 (2023), and provisions in HCS/SS/SCS/SB 133 (2023), and identical to SB 11 (2022 First Extraordinary Session).

ERIC VANDER WEERD

Position: Oppose (General)
SB1252 - Sen. Holly Thompson Rehder (R) - Exempts the sale of food from sales tax
Summary: SB 1252 - 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 SCS/SB 161 (2023) and to a provision in SB 1062 (2024) and SCS/HCS/HB 154 (2023), and is substantially similar to 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 2401 (2024), 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

Position: No position selected.
SB1261 - Sen. Jill Carter (R) - Specifies that ATVs used for any agricultural purpose shall be considered farm machinery and equipment for purposes of a sales tax exemption
Summary: SB 1261 - This act specifies that all-terrain vehicles used for any agricultural use shall be considered farm machinery and equipment for purposes of a sales tax exemption.

This act is similar to HB 2831 (2024).

ERIC VANDER WEERD

Position: No position selected.
SB1264 - Sen. Travis Fitzwater (R) - Modifies provisions relating to local use taxes
Summary: SB 1264 - Current law authorizes counties and municipalities to impose a local use tax if a local sales tax is imposed. This act provides that the term "county or municipality" shall include any taxing jurisdiction with the ability to impose a sales tax for emergency services.

This act is identical to HB 2503 (2024).

JOSH NORBERG

Position: Support (General)
SB1269 - Sen. Nick Schroer (R) - Prohibits the use of automated red light enforcement systems
Summary: SB 1269 - This act prohibits political subdivisions from using automated photo red light enforcement systems to enforce red light violations.

This act is substantially similar to HB 2849 (2024) and identical to SB 610 (2012).

ERIC VANDER WEERD

Position: Oppose (General)
SB1291 - Sen. Jill Carter (R) - Creates provisions relating to fire protection services to annexed areas in certain counties
Summary: SB 1291 - This act provides that fire protection districts serving in areas included within any annexation by a city located in a first or second class county shall continue to provide fire protection services to such areas. Additionally, the city shall pay to the fire protection district annually the amount the district would have levied on all taxable property within the annexed area. Finally, the residents in the annexed area may vote in all fire protection district elections and may serve on the board of the fire protection district.

MARY GRACE PRINGLE

Position: Oppose (General)
SB1292 - Sen. Sandy Crawford (R) - Modifies provisions relating to financial transactions involving public funds
Summary: SB 1292 - This act provides that municipalities shall select a municipal depository with a state-chartered or federally chartered banking institution through a competitive process. Each municipality shall develop requirements for a request for proposals, as provided in the act, to provide to banking institutions interested in becoming a municipal depository.

The governing body of a municipality shall select a banking institution and shall enter into a contract outlining the terms and conditions of the depository relationship.

Finally, this act repeals provisions relating to procedures for third and fourth class cities selecting banking institutions to be depositories for the municipality.

This act is identical to provisions in the truly agreed to and finally passed HCS/SS/SB 1359 (2024).

MARY GRACE PRINGLE

Position: Support (General)
SB1316 - Sen. Mike Cierpiot (R) - Modifies provisions relating to video services
Summary: SB 1316 - The act modifies the definition of "video service" to include the provision of video programming by a video service provider provided through wireline facilities located in a public right-of-way without regard to the delivery technology. "Video service" does not include any video programming accessed via a service that enables users to access content over the internet, including streaming content.

The act is identical to a provision in SS#2/SB 872 (2024), SB 803 (2024), SB 947 (2024), SB 999 (2024), a provision in SCS/HCS/HB 1746 (2024), SB 152 (2023), and substantially similar to HB 2057 (2024), a provision in HCS/HB 2058 (2024), a provision in HCS/HB 2206 (2024), HB 2281 (2024), a provision in HCS/SS/SB 222 (2023), HCS/SB 275 (2023), SB 299 (2023), HCS/HB 536 (2023), HCS/HBs 651, 479 & 647 (2023), and SCS/SB 1232 (2022).

JULIA SHEVELEVA

Position: Oppose (General)
SB1346 - Sen. Curtis Trent (R) - Modifies the term "purchase" as it relates to political subdivisions purchasing liability insurance for tort claims
Summary: SB 1346 - As it relates to political subdivisions purchasing liability insurance for tort claims made against the political subdivision, this act defines the term "purchase" to refer only to the direct acquisition of insurance coverage by a governing body and not any indirect action by contract or otherwise.

This act is substantially similar to HB 2690 (2022).

KATIE O'BRIEN

Position: Support (General)
SB1354 - Sen. Mike Cierpiot (R) - Authorizes a sales tax exemption for broadband communication service machinery and equipment
Summary: SB 1354 - This act authorizes a state and local sales tax exemption for the sale of machinery and equipment used to provide broadband communications service, as defined in the act.

This act is identical to HB 2168 (2024).

JOSH NORBERG

Position: Oppose (General)
SB1362 - Sen. Sandy Crawford (R) - Modifies provisions relating to financial statements of certain local governments
Summary: SB 1362 - This act amends the sections of law which were declared unconstitutional in Byrd, et al. v. State of Missouri, et al.

PUBLISHING OF COUNTY FINANCIAL STATEMENTS (Sections 50.815, 50.820, 50.800, & 50.810)

This act changes the date counties shall prepare and publish their financial statements from the first Monday in March to June 30th of each year. Additionally, the county treasurer shall not pay the county commission until notice is received from the state auditor that the county's financial statement has been published in a newspaper after the first day of July.

This act also requires second, third, and fourth class counties to produce and publish a county annual financial statement in the same manner as counties of the first classification. The financial statement shall include the name, office, and current gross annual salary of each elected or appointed county official.

The county clerk or other county officer preparing the financial statement shall provide an electronic copy of the data used to create the financial statement without charge to the newspaper requesting the data.

Finally, the newspaper publishing the financial statement shall charge and receive no more than its regular local classified advertising rate as published 30 days before the publication of the financial statement.

These provisions are identical to provisions in the perfected HB 2571 (2024), HS/HCS/SB 1363 (2024), truly agreed to and finally passed CCS/SS/SCS/HB 1606 (2022), SB 845 (2022), and SB 1191 (2022) and substantially similar to SB 1541 (2022) and HB 381 (2021).

COUNTY FINANCIAL STATEMENT PENALTIES FOR FAILURE TO FILE (Section 105.145)

Under current law, any transportation development district having gross revenues of less than $5,000 in a fiscal year for which an annual financial statement was not timely filed to the State Auditor is not subject to a fine.

This act provides that any political subdivision that has gross revenues of less than $5,000 or that has not levied or collected sales or use taxes in the fiscal year for which the annual financial statement was not timely filed shall not be subject to a fine.

Additionally, if failure to timely submit the annual financial statement is the result of fraud or other illegal conduct by an employee or officer of the political subdivision, the political subdivision shall not be subject to a fine if the statement is filed within 30 days of discovery of the fraud or illegal conduct.

If the political subdivision has an outstanding balance for fines at the time it files its first annual financial statement after August 28, 2022, the Director of Revenue shall make a one-time downward adjustment to such outstanding balance in an amount that reduces the outstanding balance by no less than 90%. If the Director of Revenue determines a fine is uncollectable, the Director shall have the authority to make a one-time downward adjustment to any outstanding penalty.

These provisions are identical to provisions in the perfected HB 2571 (2024), HS/HCS/SB 1363 (2024), the truly agreed to and finally passed CCS/SS/SCS/HB 1606 (2022) and the truly agreed to and finally passed SS/SCS/SB 724 (2022) and substantially similar to HB 441 (2021), HB 826 (2021), and to provisions in SCS/SB 527 (2021).

MARY GRACE PRINGLE

Position: Support (General)
SB1468 - Sen. Tony Luetkemeyer (R) - Modifies provisions relating to the condemnation of property
Summary: SCS/SB 1468 - Under current law, municipalities may acquire property for municipal purposes by eminent domain.

This act provides that government entities shall not have the right to condemn lands owned by a church, synagogue, mosque, or other religious organization unless such condemnation is for the development of a public utility.

MARY GRACE PRINGLE

Position: Oppose (General)
SJR58 - Sen. Tony Luetkemeyer (R) - Exempts certain disabled veterans from property taxes
Summary: SJR 58 - This constitutional amendment, if approved by the voters, expands the current exemption from real property taxes for former prisoners of war with a total service-connected disability to all disabled veterans, as defined in the amendment.

This amendment is identical to SJR 16 (2023) and SCS/SJR 40 (2022), and is substantially similar to SJR 84 (2024), HCS/HJR 75 (2024), HJR 95 (2024), HJR 118 (2024), HCS/HJRs 7 & 11 (2023), HCS/HJR 52 (2023), HJR 57 (2023), HJR 72 (2022), HJR 73 (2022), HJR 86 (2022), HJR 89 (2022), HJR 115 (2022), HJR 119 (2022), HJR 140 (2022), HJR 3 (2021), HJR 32 (2021), HJR 63 (2021), SJR 23 (2018), SJR 34 (2018), HJR 63 (2018), and HJR 57 (2018).

JOSH NORBERG

Position: Oppose (General)
SJR65 - Sen. Barbara Washington (D) - Places limits on increases of the assessment of certain properties
Summary: SJR 65 - This constitutional amendment, if approved by the voters, provides that the assessed valuation for any residential real property located in a subdivision located adjacent to a subdivision receiving a tax abatement shall not be increased for the duration of time that the adjacent subdivision receives such abatement.

This amendment is identical to SJR 36 (2023), SJR 42 (2022), SJR 17 (2021), and HJR 74 (2020).

JOSH NORBERG

Position: Oppose (General)
SJR66 - Sen. Barbara Washington (D) - Authorizes a property tax exemption for certain senior citizens
Summary: SJR 66 - This constitutional amendment, if approved by the voters, exempts from taxation all real and personal property of citizens of this state who are aged 65 or older.

This amendment is identical to SJR 40 (2023) and SJR 43 (2022), and is similar to HJR 82 (2024), HJR 5 (2023), HJR 15 (2023), HJR 17 (2023), HJR 27 (2023), HCS/HJRs 33 & 45 (2023), HJR 36 (2023), HJR 44 (2023), HJR 51 (2023), HJR 66 (2022), HCS/HJR 81 (2022), HJR 90 (2022), HJR 122 (2022).

JOSH NORBERG

Position: Oppose (General)
SJR72 - Sen. Nick Schroer (R) - Creates provisions relating to law enforcement agencies
Summary: SJR 72 - This Constitutional amendment, if approved by the voters, provides that all political subdivisions shall have the duty to protect its citizens by providing an adequate number of commissioned peace officers.

Additionally, the Department of Public Safety shall establish a uniform crime reporting system and shall annually determine the most dangerous cities in the state. Each political subdivision in this state shall report their crime statistics. Any political subdivision which fails to do so shall not receive any state funds.

The Department shall then develop a policing plan for those cities which shall determine a minimum number of commissioned peace officers required to be on duty. Such cities shall implement the policing plan within 90 days. If any city fails to implement the policing plan, the Attorney General shall file a petition with the circuit court for injunctive relief or a declaratory judgment.

Finally, any officer of the governing body of the political subdivision, or any other person, who forcibly resists the enforcement of any minimum policing level shall be liable for a penalty of $1,000 for each offense.

MARY GRACE PRINGLE

Position: Oppose (General)
SJR82 - Sen. Rick Brattin (R) - Replaces the property tax on real property with a sales tax
Summary: SJR 82 - This constitutional amendment, if approved by the voters, prohibits counties and political subdivisions from levying or collecting a tax on real property beginning January 1, 2025.

In lieu of such property tax, the amendment requires a county to impose a sales tax on the sale of real property at a rate equal to the total combined rate of state and local sales taxes in effect at the location of the property, provided that all revenues generated by the tax are collected and distributed by the county in the same manner as the property tax levied prior to January 1, 2025. A taxpayer shall select whether to remit the tax due upon the transfer of the title of the property, or to remit ten percent of the sales tax due to the county collector upon the transfer of title of the property, and the remainder within five, ten, or fifteen years in equal annual installments. Financial institutions that are mortgage servicers shall pay sales tax obligations which they service from escrow accounts in one payment by the required due date.

This amendment also requires a taxpayer who purchases his or her real property prior to January 1, 2025, to remit a tax equal to the total combined rate of state and local sales taxes in effect at the location of the property multiplied by the remaining mortgage balance on such property, provided that all revenues generated by the tax are collected and distributed by the county in the same manner as the property tax levied prior to January 1, 2025. A taxpayer shall select whether to remit the tax due by December 31, 2025, 2030, 2035, or 2040, with such payment made in equal annual installments. Financial institutions that are mortgage servicers shall pay sales tax obligations which they service from escrow accounts in one payment by the required due date. (Section 4(e))

This amendment also modifies a constitutional provision prohibiting sales taxes on transactions that were not subject to tax as of January 1, 2015, by providing an exemption for the sales tax imposed pursuant to the amendment. (Section 26)

This amendment is identical to SJR 18 (2023) and SJR 59 (2022).

JOSH NORBERG

Position: Oppose (General)
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