HCS HB 32 -- ADULT HIGH SCHOOLS (Davidson)

COMMITTEE OF ORIGIN: Standing Committee on Elementary and Secondary Education

Currently, to enroll in an adult high school as outline in Sections 160.2700 to 160.2725 an individual must be 21 years of age.

This bill changes the age for enrollment for adult high schools in the state to 18.

A student who transfers from a local education agency to an adult high school will be considered a transfer student and not a dropout student by the state for the purposes of the compiling and tracking dropout rates.

HCS HBs 296 & 438 -- SCHOOL BUS ENDORSEMENTS (Kalberloh)

COMMITTEE OF ORIGIN: Standing Committee on Transportation

Currently, for persons 70 years and older who have school bus endorsements on their drivers license, the license is issued or renewed for only one year at a time, the renewal fee is waived, the school bus portion of the drivers license examination must be taken annually, and a commercial drivers license with a school bus endorsement must be issued annually.

This bill changes the age for these specific provisions to age 75 or over. The bill also changes the annual requirements to biennial requirements.

This bill is similar to HB 1626 and HB 1940 (2024).

HCS HB 339 -- RECORDS OF COMPLAINTS AGAINST CHILD CARE FACILITIES (Kelley)

COMMITTEE OF ORIGIN: Standing Committee on Children and Families

Currently, the Department of Elementary and Secondary Education is required to keep a record of substantiated complaints against licensed child care facilities. This bill prohibits the Department from releasing information to the public about the individuals who make the complaints.

This bill contains an emergency clause.

This bill is similar to HB 2159 (2024) and HB 74 (2023).

HCS HB 711 -- ADMISSION OF NONRESIDENT PUPILS (Pollitt)

COMMITTEE OF ORIGIN: Standing Committee on Elementary and Secondary Education

DEFINITIONS

The bill adds Sections 167.1200 to 167.1230, RSMo, establishing the "Public School Open Enrollment Act". For the purposes of the Act, the bill defines "nonresident district", "resident district", and "transferring student", among other definitions.

TRANSFER POLICY AND PARTICIPATION (Section 167.1205)

The bill establishes an opt-in public school open enrollment program with the intent to improve quality instruction and increase parental involvement, provide access to programs and classes, and offer opportunity to align parental curriculum options to personal beliefs.

The bill specifies that any student beginning kindergarten or already enrolled in a public school, a school other than a public school, an FPE school, or who has just moved to the State and has not yet enrolled in a school, may attend a public school in a nonresident district participating in the program. Districts must declare participation in the open enrollment program by November 1st for the following school year. Participating districts are not required to add teachers, staff, or classrooms to accommodate transfer applicants.

Districts can restrict the number of outgoing transfer students to 3% of the previous school year's enrollment. The Department of Elementary and Secondary Education (DESE) must develop and maintain an online resource to facilitate applications and provide a searchable public database for allowable transfers.

DESE or an entity skilled in policy development must develop a model open enrollment transfer policy as outlined in the bill. All public schools must adopt the model policy, regardless of participation in the program, but each school board can modify the model policy based on the district's needs.

Students who wish to attend nonresident schools that have an academic or competitive entrance process must furnish proof that they meet the admission requirements.

Nonresident districts are able to deny transfers to students who, during the most recent school year, have been suspended two or more times or have either been suspended for an act of violence or expelled. The bill establishes a provisional transfer procedure upon approval of the nonresident district's superintendent and provides that a student who has been denied such a transfer has the right to meet in-person with the nonresident district superintendent.

Students that participate in open enrollment in high school can not participate in varsity sports during the first 365 days of enrollment in a nonresident district, with exceptions that are outlined in the bill.

APPLYING FOR TRANSFER (Section 167.1210)

Any student who applies for a transfer can only accept one transfer per school year, although the student can return to his or her resident district and, if so, complete a full semester before applying for another transfer. Students can complete all remaining school years in their nonresident district and any sibling can enroll if the district has the capacity as provided by the bill. For the purposes of determining federal and state aid the student must be counted as a resident pupil of the nonresident district, except for federal calculations of military impact aid. Parents will be responsible for transportation to the nonresident school or to an existing bus stop location in the nonresident district. Students who qualify for free and reduced meals can have transportation expenses reimbursed quarterly as outlined in the bill. However, a transferring student who transfers to a nonresident district sharing a border with the student's resident district and who either qualifies for free and reduced price meals or who has transportation as a related service on his or her IEP must be offered transportation services by the nonresident district or may choose to get reimbursed for costs associated with the student's transportation. The bill establishes the calculation for the transportation costs eligible for reimbursement.

PARENT PUBLIC SCHOOL CHOICE FUND (Sections 167.1211 and 167.1212)

The bill creates the "Parent Public School Choice Fund" which is created to be used to reimburse for special needs education as outlined in Section 167.1211.

NUMBER OF TRANSFER STUDENTS (Section 167.1215)

The bill specifies that annually, before November 1st, each school district must set and publish the number of transfer students the district is willing to receive for the following school year. Districts will also develop a policy for waitlists and the Department must include such waitlists online and notify an applicant if they have been waitlisted. APPLICATION PROCESS (Section 167.1220)

The processes for a transfer application and the details for notifications of acceptance or rejection are specified within the bill. The Department must create an online resource to receive applications, which must be submitted before January 1st. The Department will conduct a lottery of applications by January 15th and facilitate and provide notice to all applicants regarding the acceptance or rejection of each application. The nonresident district's superintendent or a designee thereof must review each application, determine if the application is rejected or accepted, and inform the Department of his or her decision.

The Department must be notified of all accepted students and will request an anonymous survey related to the reasons for participating in the Open Enrollment Program. The Department will publish an annual report based on the survey results.

PROCEDURE FOR CERTAIN STUDENTS HAVING BEEN ACCEPTED (Section 167.1224)

The bill includes a procedure for districts when a transferring student has special education needs. Schools can also establish standards for transfer applications and post the information on the school website and in the student handbook. School districts that are served by special school districts must reach an agreement with such special school district regarding finance, staffing, and other items prior to participating in the program.

ALLOWED EXEMPTIONS (Section 167.1225)

This bill specifies that a school district can annually declare an exemption for the upcoming school year from the requirements set forth in this bill, provided that the school district is subject to a desegregation order or mandate of a federal court or agency remedying the effects of past racial segregation or subject to a settlement agreement remedying the effects of past racial segregation.

The bill requires that any student who transfers from a K-eight district enroll before the start of the student's sixth grade year, or the K-eight district must pay tuition as specified under Section 167.131. Additional exemptions are specified for students who qualify for transfers under other listed sections.

APPEAL PROCEDURE (Section 167.1227) The bill determines when a student may be denied a transfer based on his or her discipline record and includes an appeal procedure.

ANNUAL REPORTING (Section 167.1229)

The Department must collect and report data annually from school districts on the number of applications and study the effects of the public school choice program transfers. The report must be submitted annually by December 1st to the Joint Committee on Education, the House Committee on Elementary and Secondary Education, and the Senate Committee on Education, or any successor committees thereof.

ALTERNATIVE FUNDING (Section 167.1230)

The bill requires that enrollment of students under the program not occur before July 1, 2026. The bill outlines what steps must be taken if the Parent Public School Choice Fund does not have sufficient funding necessary to provide for eligible reimbursements for transportation and special education expenses. Transportation costs must be considered eligible expenses under 163.161, and special education students will be provided additional weight in the formula calculation for the nonresident district.

This bill is similar to HCS HB 1989 (2024) and HCS HB 253 (2023).

(1) That the University of Missouri shall be the state's only public research university and the exclusive grantor of research doctorates and first-professional degrees, including dentistry, law, medicine, optometry, pharmacy, and veterinary medicine (Section 172.280);

(2) That degrees in podiatry and chiropractic and osteopathic medicine may be conferred only by the University of Missouri or by a public institution of higher education in collaboration with the University of Missouri, with the University of Missouri being the degree-granting institution, unless the University of Missouri declines to collaborate with such institution (Section 173.005); and

(3) That degrees in engineering may be conferred only by the University of Missouri or by a public institution of higher education in collaboration with the University of Missouri, with the University of Missouri being the degree-granting institution, unless the University of Missouri declines to collaborate with such institution (Section 174.160).

This act is identical to SB 749 (2024), HB 1497 (2024), HB 2673 (2024), SB 473 (2023), and HB 1189 (2023).

OLIVIA SHANNON

EDUCATOR EXPENSES TAX DEDUCTION

For all tax years beginning on or after January 1, 2025, this act authorizes a tax deduction in the amount of 100% of unreimbursed educator expenses incurred by an eligible educator, not to exceed $500.

An eligible educator is defined as an individual who is a kindergarten through grade twelve teacher, instructor, counselor, principal, or aide in a school for at least 900 hours during a school year, or is a teacher in an early childhood education program.

Educator expenses are defined as expenses incurred as a result of the participation by the educator in professional development courses related to the curriculum in which the educator provides instruction, and expenses in connection with books, supplies, computer equipment and other equipment, and supplementary materials used by the eligible educator in the classroom.

This provision is identical to SB 873 (2022), SB 228 (2021), and SCS/SB 583 (2020), and to a provision contained in SB 1055 (2020) and HB 2750 (2020), and is substantially similar to HCS/HB 1981 (2022), HB 1338 (2020), SB 61 (2019), and HCS/HBs 299 & 364 (2019).

FIRST RESPONDER TAX DEDUCTION

For all tax years beginning on or after January 1, 2025, this act authorizes a tax deduction for income received as salary or compensation for service as a first responder, not to exceed $500. First responder is defined as state and local law enforcement personnel, telecommunicator first responders, fire department personnel, and emergency medical personnel who will be deployed to bioterrorism attacks, terrorist attacks, catastrophic or natural disasters, and emergencies.

JOSH NORBERG

This act allows the State Lottery Commission to implement a system of video lottery game terminals and to issue licenses to video lottery game manufacturers, distributors, operators, handlers, and retailers, as defined in the act. The Commission shall not allow a single vendor or licensee to be responsible for implementing the program, nor shall it allow a single vendor or licensee to control or operate, or a single manufacturer or distributor to manufacture or distribute, more than twenty-five percent of video lottery game terminals in the state. (Sections 313.429.1 and .2)

Video lottery game terminals may be placed in fraternal organizations, veterans' organizations, and truck stops, as such terms are defined in the act, and in business entities licensed to sell liquor by the drink and that only allow patrons over the age of twenty-one to enter. (Section 313.427(3))

Video lottery game terminals shall be connected to a centralized computer system developed or procured by the Commission. No video lottery game terminal shall be placed in operation without first connecting to such centralized computer system.

The Commission may impose a non-refundable application fee, as described in the act. Manufacturers, operators, distributors, handlers, and retailers shall be required to annually remit a license fee. The Commission shall issue provisional licenses as described in the act. (Sections 313.429.3 and 313.431)

Video lottery game operators shall pay winning tickets using a video lottery game ticket redemption terminal, which shall be located within the video lottery game retailer's establishment in direct proximity of where such video lottery games are offered. Video lottery game operators shall pay to the Commission thirty-two percent of any unclaimed cash prizes associated with winning tickets that have not been redeemed within one year of issue.

Video lottery game operators and video lottery game retailers may enter into a written agreement for the placement of video lottery game terminals. The agreement shall specify a freely negotiated and agreed upon division of adjusted gross receipts between the operator and retailer after adjustments for taxes and administrative fees are made. Video lottery game operators are prohibited from offering, promising, or tendering any property or advantage to influence a video lottery game retailer for the placement of video lottery terminals. Persons violating such prohibition are subject to the suspension or revocation of his or her video lottery game operator's license. (Section 313.429.7)

The cost of video lottery game terminal credits shall be $0.01, $0.05, $0.10, or $0.25, and the maximum wager played per video lottery game shall not exceed $5.00. No cash award for the maximum wager played on any individual lottery game shall exceed $1,000.

Operators shall not operate more than five terminals at one retail establishment, except fraternal organizations, veterans organizations, and truck stops may operate up to ten terminals. (Section 313.429.8)

A person under the age of twenty-one shall not play video lottery games, and such video lottery game terminals shall be under the supervision of a person that is at least twenty-one years of age. Recorded video surveillance shall be made available as reasonably and specifically requested by the Commission. An operator that fails to review such video and report any known violation of law may be subject to an administrative fine not to exceed $5,000. Any operator or retailer found to have knowingly committed a violation of provisions governing the conduct of video lottery games may be subject to a fine of $5,000, the suspension of such operator's of retailer's license for up to thirty days, or, in the case of repeated violations, the revocation of such operator's or retailer's license for up to one year. (Section 313.429.9)

Video lottery game operators shall pay to the Commission thirty-six percent of the video lottery game adjusted gross receipts. The net proceeds of the sale of video lottery game tickets shall be appropriated to public elementary and secondary education and public institutions of higher education, with an emphasis on science, technology, engineering, and mathematics (STEM) and workforce development programs. The Commission shall compensate the administrative costs of the city or county in which a video lottery retailer maintains an establishment in an amount equal to four percent of the video lottery game adjusted gross receipts.

Sixty-four percent of video lottery game adjusted gross receipts shall be retained by video lottery game operators, a portion of which shall be utilized to pay for the cost of the centralized computer system. The remainder shall be divided between video lottery game operators and video lottery game retailers as provided under an agreement. (Section 313.429.10)

Revenues collected by the Commission from license renewal fees and any reimbursements associated with the enforcement of the act shall be appropriated for administrative expenses associated with supervising and enforcing the provisions of the act. Any such revenues not currently needed for supervising and enforcing the provisions of the act shall be appropriated to the Veterans' Commission Capital Improvement Trust Fund. (Section 313.429.11)

The Commission may contract with a state law enforcement entity to assist in conducting investigations into applicants for licenses and to investigate violations of the provisions of the act. (Section 313.429.12)

This act requires any person manufacturing, operating, distributing, or in possession of a video lottery game terminal not authorized by the Commission as of August 28, 2024, to become compliant with the act within one hundred twenty days, and provides for penalties for persons failing to become compliant, as described in the act. (Section 313.429.13)

Participation in the state lottery under this act shall not be construed to be a lottery or gift enterprise in violation of Article III, Section 39 of the Constitution of Missouri, and shall not constitute a valid reason for the denial or revocation of a permit to sell liquor. (Section 313.433)

This act allows a municipality or county to adopt an ordinance within one hundred twenty days of the effective date of this act prohibiting video lottery game terminals within the municipality or county. (Section 313.435)

This act is identical to SB 1021 (2024), is substantially similar to SB 1083 (2024), SB 192 (2023), SB 574 (2023), HB 699 (2023), SB 642 (2022), SB 686 (2022), SB 19 (2021), SB 319 (2021), SB 936 (2020), SB 566 (2020), HB 423 (2019), and SB 452 (2017), and to provisions in SB 824 (2024), SB 1 (2023), SB 557 (2023), SB 906 (2022), SS/HCS/HBs 2502 & 2556 (2022), HB 2080 (2022), SCS/SB 98 (2021), HB 915 (2021), HB 1014 (2021), SB 643 (2020), HCS/HB 2030 (2020), HCS/HB 2088 (2020), SCS/SBs 327 & 43 (2019), SS#3/SCS/SB 44 (2019), and SS/SCS/SB 767 (2018), and is similar to HB 2835 (2024) and HB 990 (2017), and to provisions contained in SB 187 (2019).

JOSH NORBERG

This act also allows the proceeds of any tax imposed for the purposes of improving the quality, affordability, and access to early childhood development programs for children aged five years and younger to be deposited into the county or city Early Childhood Education Fund. The administrative control and management of such funds shall be by the board of directors responsible for the administration of a city or county Community Children's Services Fund.

The board of directors shall use or disburse the funds in the Early Childhood Education Fund to provide and administer programs subsidizing the cost of providing early childhood education, prioritizing children in financial need. Financial assistance may be used for early education and care provided by public, private, not-for-profit, and for-profit entities licensed, license-exempt, or registered by the Missouri Department of Elementary and Secondary Education, including preschools, childcare centers, nursery schools, local education agencies, Head Start and Early Head Start programs, informal childcare providers and independent and system-affiliated family child care homes, as described in the act. (Section 67.5420)

This act is similar to SB 1447 (2024) and HB 373 (2023).

JOSH NORBERG

OLIVIA SHANNON

INDIVIDUAL INCOME TAX

For all tax years beginning on or after January 1, 2026, this act reduces the top rate of tax by 0.17%. Such reduction in the top rate of tax shall only occur if one or more institutions is subject to the tax on the endowments of higher education institutions imposed under this act. (Section 143.011)

HIGHER EDUCATION ENDOWMENT TAX

For all tax years beginning on or after January 1, 2026, this act imposes a tax on the endowments of qualifying institutions of higher education at a rate of 1.9% of the aggregate fair market value of the assets of such endowments. The tax shall apply to the endowments, as defined in the act, of higher education institutions that 1) are affiliated with, or provide medical faculty to, any abortion facility, 2) offer specific medical residencies or fellowships that offer training in performing or inducing abortions, or 3) support in any manner any abortion facility where abortions are performed or induced when not necessary to save the life of the mother. Any institution that becomes a qualifying institution of higher education on or after January 1, 2026, shall remain subject to the tax imposed by the act regardless of whether such institution no longer meets the definition of qualifying institution of higher education as defined in the act.

All revenues generated by the endowment tax shall be deposited in the General Revenue Fund. (Section 146.200)

This act is identical to SB 1143 (2024), HB 2114 (2024), SB 290 (2023), SB 892 (2022), HB 1874 (2022), SB 451 (2021), and HB 302 (2021), and is substantially similar to HB 1332 (2023), SCS/SB 574 (2020), and SCS/SB 188 (2019).

JOSH NORBERG

In the event that the average wage for all new jobs created fails to meet the average wage requirement, this act allows a qualified company to retain withholding tax for the minimum number of required jobs. The Department may choose which new jobs to include in the minimum number to be averaged that will meet or exceed the average wage requirement.

Current law bases the amount of tax credits to be authorized for a qualified company on a percentage of new payroll. This act changes the base for such tax credits to a percentage of new taxable wages.

Current law requires the Department of Economic Development to consider certain factors when determining the amount of tax credits to award to a qualified company. This act requires the Department to also consider whether the qualified company participates in a pre-apprenticeship program approved by the Missouri Department of Higher Education and Workforce Development and the location of the headquarters of any contractor used by the qualified company, with preference given to contractors that are selected through an open bidding process that are headquartered in Missouri and for whom at least 85% of the workforce used for any work performed by the contractor for a qualified company reside within fifty miles of the site of such work. (Section 620.2010)

This act is identical to SB 785 (2024) and HB 2894 (2024).

JOSH NORBERG

Each public school and public charter school that conducts an annual safety assessment pursuant to the provisions of the act shall provide a report of the findings of the safety assessment to DESE. Based upon the findings of the safety assessments, DESE, in conjunction with DPS, shall provide to each public school and public charter school an annual report that summarizes such school's safety vulnerabilities, along with recommendations for mitigating such vulnerabilities. Such report shall also be provided to the General Assembly. A report created pursuant to the provisions of this act shall not be considered a public record under the Sunshine Law and shall not be available for public inspection.

This act shall become effective July 1, 2027.

This act is similar to SCS/SB 1153 (2024) and HB 2398 (2024).

OLIVIA SHANNON

YOUTH OPPORTUNITIES AND VIOLENCE PREVENTION TAX CREDIT (Section 135.460)

Current law authorizes a tax credit in the amount of 50% of contributions made to certain youth programs. This act increases such tax credit to 70% of the amount of such contributions made.

This provision is identical to a provision in SB 126 (2025), SB 1179 (2024), SCS/HCS/HB 1483 (2024), HCS/HB 1935 (2024), HB 2089 (2024), SCS/SB 455 (2023), HCS/SS/SB 143 (2023), and HCS/HB 714 (2023).

CHILDREN'S DIVISION SERVICE PROVIDER CONTRACTS (Section 210.112)

Under this act, provisions in service provider contracts with the Children's Division in which the state is indemnified, held harmless, or insured for damages, claims, losses, or expenses arising from any injury caused by or resulting from the state's negligence shall be void as against public policy and unenforceable.

This provision is identical to a provision in SB 143 (2025).

SERVICES FOR YOUTH (Section 210.119)

Under this act, the Department of Social Services shall establish a program to provide a comprehensive system of service delivery, education, and residential care for youth with severe behavioral challenges. In order to be eligible for the program, a youth shall be under 21 years of age, in the custody of the Department of Social Services, and a team in the Department shall have made a determination that the needs of the youth cannot be met with existing programs.

The Department shall have the authority to contract with qualified services providers to provide services to the youth under this act. Such service providers shall be certified, licensed, or accredited in their respective fields of service, based in Missouri, and entities with proven experience in the areas for which they shall provide services.

A qualified service provider providing services under this act shall have immunity as specified in the act.

The Department shall be authorized to enter into memoranda of understanding with any facility or campus under state ownership that is appropriate for the program and youth being served.

CHILD ABUSE INVESTIGATIONS (Section 210.145)

Under this act, if an alleged child abuse perpetrator is present during an investigation by the Children's Division, the case worker shall identify themselves and their role in the investigation. When visiting the home of an abused child or another child who may have witnessed the abuse, the case worker shall inform the child's parent or guardian that neither the child nor the parent or guardian is required to speak with the case worker, allow the case worker to enter the home, or otherwise provide the case worker with access to the child, without a warrant or court order, as well as inform the parent or guardian that they have the right to contact an attorney.

CHILD'S COUNSEL (Sections 210.145, 210.160, 210.560, 210.565, 210.762, 211.032, 211.211, 211.261, 211.462, 477.700, 477.705, 477.710, and 477.715)

Beginning January 1, 2028, unless operating under a pilot project established by the Missouri Supreme Court, a judge shall appoint a child's counsel instead of a guardian ad litem (GAL) for children in certain proceedings who are at least 14 years but less than 18 years of age. If the child has a GAL at the time of his or her 14th birthday, that GAL shall automatically become the child's counsel, unless the judge determines that it is necessary to continue the GAL appointment due as specified in the act. The same attorney may serve as a GAL and child's counsel for a sibling group of varying ages, unless the attorney or judge finds a conflict of interest.

This act creates the "Child and Family Legal Representation Coordinating Commission" within the judicial branch, with nine members appointed by the Chief Justice of the Supreme Court with duties as described in the act, including working cooperatively with the various judicial circuits, judicial personnel, attorneys, and state departments and agencies to ensure uniform, high-quality legal representation for children or families involved in legal proceedings and making recommendations to the Missouri Supreme Court concerning the establishment or modification of minimum training requirements and practice standards for attorneys serving as guardians ad litem, children's counsel, or parent's counsel.

The Coordinating Commission may also develop, coordinate, and evaluate pilot projects relating to guardians ad litem, children's counsel, or parent's counsel and outcomes relating to the various models of representation, as well as implementation of the children's counsel appointment provisions of this act.

This act creates the "Child and Family Legal Representation Fund" in the state treasury, to be distributed by the Coordinating Commission to the judicial circuits for the purpose of improving or providing legal representation for children or families, including the appointment of guardians ad litem, children's counsel, or parent's counsel.

Under this act, a circuit may participate in a pilot project established by the Missouri Supreme Court relating to guardians ad litem, children's counsel, or parent's counsel, in which case a judge may appoint a child's counsel instead of a guardian ad litem. This provision shall expire on January 1, 2028.

AGE OF MARRIAGE (Sections 451.040, 451.080, and 451.090)

Currently, no marriage license shall be issued in Missouri for individuals under 16 years of age or issued when one party to the marriage is under 18 years of age and the other party over 21 years of age. Additionally, no marriage license shall be issued if any party to the marriage is under 18 years of age without parental consent.

This act repeals those provisions and no marriage license shall be issued in Missouri for individuals under 18 years of age.

These provisions are identical to the perfected SS/SB 66 (2025) and substantially similar to SB 631 (2025) and SCS/SBs 767 & 1342 (2024).

ENFORCEMENT OF CHILD CUSTODY AND VISITATION ORDERS (Section 452.425)

Currently, a court order for the custody of, or visitation with, a child may include a provision that the sheriff or other law enforcement shall enforce the rights of any person to custody or visitation. This act requires that such provision be included in custody or visitation orders.

This provision is identical to a provision in the perfected SS/SCS/SBs 767 & 1342 (2024).

CIVIL ACTIONS FOR CHILDHOOD SEXUAL ABUSE (Section 537.046)

This act modifies the offenses included in the definition of "childhood sexual abuse" for civil actions to recover damages from injury or illness caused by childhood sexual abuse. The act shall apply to any action commenced on or after August 28, 2025, including those that would have been barred by the application of the statute of limitations prior to August 28, 2025.

This act also provides that a nondisclosure agreement by any party to a childhood sexual abuse action shall not be judicially enforceable in a dispute involving childhood sexual abuse allegations or claims and shall be void.

This provision is identical to SB 590 (2025) and similar to a provision in SB 1063 (2024) and SB 1092 (2024).

ENDANGERING THE WELFARE OF A CHILD IN THE FIRST DEGREE (Section 568.045)

Currently, a person commits the offense of endangering the welfare of a child in the first degree if he or she knowingly engages in sexual conduct with a person under the age of seventeen years over whom the person is a parent, guardian, or otherwise charged with the care and custody of the child. This act changes the age of the child from under seventeen to under eighteen.

SARAH HASKINS

To be eligible for a tax credit, a taxpayer shall not have enrolled a qualified student in the taxpayer's resident school district during the tax year for which the taxpayer is claiming a tax credit.

Tax credits authorized by the act shall be claimed by the taxpayer at the time such taxpayer files a return. The taxpayer shall submit to the Department of Revenue certification obtained after November 15 from the Department of Elementary and Secondary Education that the taxpayer did not enroll a qualified student in the taxpayer's resident school district during the tax year for which the taxpayer is claiming a tax credit.

The amount of revenue distributed to a school district from the School District Trust Fund shall be reduced by an amount equal to the aggregate amount of tax credits claimed pursuant to this act by taxpayers residing in the school district.

This act is identical to SB 729 (2024) and is substantially similar to SB 867 (2024), HB 1911 (2024), and HB 2366 (2024), and to a provision in HCS/HB 1935 (2024).

JOSH NORBERG

The act prohibits school districts and charter schools from requiring students, employees, and prospective employees to ascribe to, study, be instructed with, or answer questions relating to DEI, as set forth in the act. The act further prohibits school districts and charter schools from offering any student, employee, or prospective employee any incentive, benefit, grant, or other compensation for receiving any instruction or professional development relating to DEI, except in cases where the same incentive, benefit, grant, or compensation is equally available to individuals who are not involved in the DEI instruction or professional development. A school district or charter school shall not reward or give any advantage to any employee or job applicant for any statement advocating DEI ideologies in employment-related decisions. Finally, employees, contractors, volunteers, vendors, or agents of a school district or charter school shall not be required to ascribe to, study, or be instructed with DEI ideologies or materials.

The Attorney General or the prosecuting or circuit attorney in the county in which a violation of the act occurs may bring a cause of action against any school district or charter school that violates the act. An attorney acting on behalf of a school district or charter school may request an opinion of the Attorney General as to whether a particular training material or instructional or curricular material complies with the provisions of the act. A parent of a student enrolled in a school district or charter school may bring a civil action, including an action for injunctive relief or for damages, against the school district or charter school for any violation of the act that causes harm to such parent's child.

OLIVIA SHANNON

FOOD SALES TAX EXEMPTION

Current law taxes retail sales of food, as defined in current law, at a rate of one percent. This act provides that retail sales of food shall be exempt from state sales taxes.

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, 2026, local sales taxes imposed on food shall annually be reduced in four equal increments over a period of four years. Beginning January 1, 2030, there shall be no local sales taxes imposed on food. (Section 144.014)

This provision is identical to SB 1062 (2024), HB 2055 (2024), and HB 2273 (2024), and is substantially similar to a provision in HB 2401 (2024).

DIAPERS SALES TAX EXEMPTION

This act authorizes a sales tax exemption for the purchase of diapers, as defined in the act. (Section 144.030)

This provision 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

SCHOOL SAFETY INCIDENT REPORTS

(Section 160.664)

This act requires local educational agencies to report to the Department of Elementary and Secondary Education (DESE) all school safety incidents and credible school safety threats that occur at each attendance center of the local educational agency, including all actual incidents or credible threats of school shootings or other incidents or threats involving a firearm, explosive, knife, or other weapon, as provided in the act. DESE shall establish procedures for local educational agencies to follow when reporting a school safety incident or credible threat. These procedures shall include, but shall not be limited to, criteria to assist local educational agencies in determining what constitutes a school safety incident or credible threat that is required to be reported; a time frame within which such incident or threat shall be reported; and any other information required by DESE.

DESE shall maintain and regularly update a database of all school safety incidents and credible school safety threats that are reported pursuant to the provisions of the act. Any record in the database that contains personally identifiable information of a student shall be a closed record under the Missouri Sunshine Law. Any aggregate data that does not contain any personally identifiable information of a student shall be a public record subject to disclosure under the Missouri Sunshine Law.

This provision is similar to HB 1074 (2025).

STUDENT ELECTRONIC PERSONAL COMMUNICATION DEVICE USAGE

(Section 162.207)

Beginning in the 2025-26 school year, this act requires school districts and charter schools to adopt a written policy governing students' use of electronic personal communication devices, as such term is defined in the act. The policy shall be designed to promote students' educational interests and provide a safe and effective working environment for school staff.

At a minimum, the policy shall prohibit students from using devices from the beginning until the end of the school day, outline disciplinary actions for policy violations, and provide exceptions for device use in emergencies, as defined in the act, for instructional purposes, or when authorized for health or special educational purposes under federal law, as provided in the act. The policy shall be published on the school district or charter school website, and school employees or volunteers shall be protected from liability when acting in good faith and following the adopted procedures.

This provision shall expire on August 28, 2032.

This provision is similar to SB 640 (2025), HB 306 (2025), HB 854 (2025), and HB 2889 (2024).

OLIVIA SHANNON

The act provides that the Coordinating Board for Higher Education shall, with the assistance of an advisory committee composed of representatives from each public community college and public four-year institution of higher education, approve a 60 credit-hour, transferable, lower-division course curriculum and a common course numbering equivalency matrix for degree programs in the following subjects: general business, elementary education and teaching, general psychology, registered nursing, and general biology or biological science, or both. Each public community college and public four-year institution of higher education that offers the applicable degree programs shall include in such degree programs the common course numbering equivalency matrix approved by the Coordinating Board. The Coordinating Board shall complete its work with the advisory committee before June 30, 2027, and the transferable courses and common course numbering equivalency matrix shall be implemented at all public institutions of higher education for the 2028-29 academic year. No institution of higher education shall be required to adopt the transferable lower-division course curriculum for degree programs not offered at the institution.

If a student successfully completes the transferable lower-division courses at a community college or other public institution of higher education, those courses may be transferred to any other public institution of higher education in this state and shall be substituted for the receiving institution's core curriculum for the same degree program. A student shall receive academic credit toward his or her degree for each of the courses transferred and shall not be required to take additional core curriculum courses at the receiving institution for the same degree program.

If a student transfers from one public institution of higher education to another public institution of higher education without completing all of the transferable lower-division courses of the sending institution, such student shall receive academic credit toward the same degree program from the receiving institution for each of the courses that the student has successfully completed. Following receipt of credit for these courses, the student may, if the student has not completed all of the transferable lower-division courses, be required to satisfy further course requirements in the core curriculum of the receiving institution.

The Coordinating Board shall report to the House Committee on Higher Education and the Senate Committee on Education regarding progress made toward fulfilling the requirements of the act before December 31, 2026.

This act is similar to SCS/SB 1075 (2024), HCS/HB 2310 (2024), and a provision in SCS/HCS/HB 1569 (2024).

OLIVIA SHANNON

MAGNET SCHOOLS (Section 163.161)

Under this act, any school district that operates magnet schools as part of a master desegregation settlement agreement shall not be considered inefficient for purposes of state aid for transportation of pupils attending such magnet schools and shall not receive a financial penalty for the magnet school transportation portion of the overall transportation budget.

This provision is identical to HB 672 (2023) and provisions in SB 1051 (2024), HCS/HB 1989 (2024), HCS/SS#2/SCS/SBs 4, 42, & 89 (2023), SB 5 (2023), HCS/HB 253 (2023), and SB 1010 (2022).

TRANSFER POLICY AND PARTICIPATION (Section 167.1205)

On or before October 1st of each year, each school district and charter school shall indicate whether it will participate in the open enrollment program during the subsequent school year. Participating districts and schools may accept transferring nonresident students from any other school district. For the 2026-27 and 2027-28 school years, a district may restrict the number of students who may transfer away from the school district to a maximum of 5% of the district's enrollment for the prior year. The act shall not be construed to require any school to add teachers, staff, or classrooms.

The Department of Elementary and Secondary Education shall develop a model policy to assist school districts and charter schools in determining the number of transfers available and establishing specific standards for acceptance and rejection of transfer applications. The model policy shall be adopted by all school districts and charter schools, whether or not they participate in the program, and may be modified to meet each school district's or charter school's particular needs. The model policy shall require each school district or charter school to define "insufficient classroom space" and may provide additional standards for evaluating transfer applications.

Nonresident districts shall accept credits toward graduation from other school districts and shall award a diploma to any transferring student who meets the nonresident district's graduation requirements.

Superintendents shall cause information regarding the open enrollment program to be posted on the school district's or charter school's website and in the school district's or charter school's student handbook.

A student seeking to transfer to a magnet school, an academically selective school, or a school with a competitive entrance process shall submit proof that the student meets all admission requirements.

A student may be denied transfer if, in the most recent school year, he or she has been suspended from school two or more times, was suspended for an act of school violence, or was expelled for acts that school administrators are required to report to law enforcement under current law. Such a student may alternatively be permitted to transfer on a provisional, probationary basis subject to no further disruptive behavior based on standards that shall be developed by the nonresident district. Students denied transfer shall have the right to an in-person meeting with the nonresident district's superintendent.

A 9th to 12th grade transfer student shall be ineligible to participate in varsity sports during the first 365 days of such student's enrollment in a nonresident district, unless the student meets certain conditions as provided in the act. A statewide activities association may provide additional penalties if the student was unduly influenced to transfer for reasons related to participation in sports.

APPLYING FOR TRANSFER (Section 167.1210)

Students may transfer into only one nonresident district per school year. Transferring students shall commit to attending and taking all courses through the nonresident district for at least one school year, and at least one such course shall be in-seat. Students who transfer back to their resident districts shall reapply in order to transfer back into a nonresident district and shall first remain in the resident district for at least one full semester.

A sibling of a transferring student may also enroll in the same nonresident district to which his or her sibling transfers, subject to limitations based on school capacity and the student's disciplinary record.

Except for students who qualify for reimbursement of transportation costs as described in the act and for agreements allowing such students to be picked up at an existing bus stop, transferring students or their parents shall be responsible for transportation to and from nonresident districts. By agreement with a nonresident district, parents of transferring students may waive requirements for such a district to provide transportation required under the student's individualized education program.

Any student who qualifies for free and reduced price lunch and transfers to an a nonresident district sharing a border with the student's resident district shall be reimbursed quarterly by the Parent Public School Choice Fund established in this act, based on calculations described in the act.

PARENT PUBLIC SCHOOL CHOICE FUNDS (Sections 167.1211 and 167.1212)

Nonresident districts shall receive reimbursement for the costs of certain special educational services for transferring students. Such reimbursement shall not exceed three times the district's current expenditure per average daily attendance. The reimbursement shall come from the Parent Public School Choice Fund established in the act. The Fund shall consist of an appropriation of $60 million and any subsequent appropriations. The Department shall annually evaluate the availability and use of moneys from the fund. If additional moneys are needed to fulfill the purposes of the act, the Department shall request such moneys by a specific line item appropriation.

NUMBER OF TRANSFER STUDENTS (Section 167.1215)

Before October 1st annually, each school district and charter school shall set the number of transferring students such district or charter school is willing to accept for the following school year. The district or charter school may set criteria, including limits on the number of students to be accepted to particular buildings, grades, classrooms, or programs. Districts and charter schools shall publish and notify the Department of such information.

Each school district and charter school shall develop a procedure for creating a waiting list for all transfer applications when applications exceed the district's or charter school's maximum. In accepting students from the waiting list, nonresident districts shall give additional priority to students in the following order: siblings of transfer students, children of active duty military personnel, children of school district or charter school employees, students who previously attended school in the school district or charter school as resident students, and students whose parents' employment circumstances would cause transfer to be in the student's best interest. Nonresident districts may also include other priority factors. Parents of applicants shall be informed of how the waiting list shall operate and may be required to reapply to remain on the waiting list.

APPLICATION PROCESS (Section 167.1220)

A student's transfer application shall be submitted to the nonresident and resident districts on a form approved by the Department before December 1st in the year prior to the school year in which the student seeks to transfer. Nonresident districts shall mark the date and time of receipt on each such application received. Applications shall be reviewed and decided upon by the superintendent of the nonresident district. Reasons for any rejection shall be submitted to the school board or charter school governing body for review. Rejection decisions may be finalized only by a majority vote of the school board or governing body.

School boards and governing bodies of charter schools may adopt a policy granting the superintendent authority to approve transfer applications submitted after the December 1st deadline if conditions described in the act are met, including a finding of good cause. The act provides additional procedures related to the timing of late applications. Resident districts may appeal the decisions of nonresident districts for suspected violations of provisions of the act relating to late applications. The Commissioner of Education or a three member panel selected by the Missouri Charter Public School Commission shall mediate such disputes and shall conduct a hearing if the mediation is unsuccessful. A decision shall be issued within 10 days of such hearing and may be appealed within 5 days.

The superintendents of nonresident districts shall notify the parents of transfer applicants before February 1st whether the application has been accepted or rejected. Such notice shall include, if the application is rejected, the reason for a rejection, or, if the application is accepted, an enrollment deadline and instructions for renewing the transfer enrollment.

AUTHORIZED EXEMPTIONS (Section 167.1225)

The provisions of the Public School Open Enrollment Act shall not supercede any provision of an enforceable desegregation court order or a court-approved desegregation plan. A school district may declare an exemption from the Act if the district is subject to such an order or desegregation plan, or if the district is subject to a settlement agreement to remedy past segregation. Such exemption is irrevocable for one year from the date the district gives notice to the Department. Notice of a district's exemption or intent to resume participation in open enrollment for the next school year shall be issued to the Department by April 1st. Before June 1st of each year, the Department shall report to each school district the maximum number of transfers under the Public School Open Enrollment Act for the next school year.

When students are unable to transfer due to an exemption declared by a school district due to a court order, desegregation plan, or segregation-related settlement agreement, such students shall be given priority for any transfers in the subsequent school year by the resident district in the order application notices were received from such students.

A school district with an approved or voluntary diversity plan may deny a Public School Open Enrollment Act transfer if the district determines that the transfer conflicts with such plan.

Students transferring to nonresident districts pursuant to provisions of current law allowing transfer if the resident district does not offer high school instruction, under the Elementary and Secondary School District Enrollment Option Act, or through the Metropolitan Schools Achieving Value in Transfer Corporation, shall not be subject to the requirements of the Public School Open Enrollment Act. School districts participating in such programs shall also not be subject to such requirements. Students transferring pursuant to the Public School Open Enrollment Act shall not be considered transfer students for purposes of other provisions of current law allowing transfers.

APPEAL PROCEDURE (Section 167.1230)

Students whose transfer applications are rejected may file an appeal with the Department or a three member panel selected by the Missouri Charter Public School Commission. The appeal shall be sent in writing within 10 days after the student or the student's parent receives notice of rejection. A copy of the appeal shall also be sent to the superintendent of the nonresident district where the applicant seeks to transfer. The appeal shall state the basis for appeal, shall include a copy of the notice of rejection, and may include documentation to show that the transfer would be in the student's best interest. The nonresident district may submit additional documentation or arguments supporting the rejection decision to the Department or the three member panel, and shall submit copies of any such response to the student or student's parent, no later than 10 days after receiving a copy of the appeal. The Department or the three member panel shall notify the parent, nonresident district, and resident district of the basis for the Department's or panel's decision if it overturns the rejection.

The Department shall collect data from school districts and each charter school sponsor shall collect data from each sponsored charter school on the number of applications made under the act to study its effects. The Department shall consider the maximum number of transfers and exemptions for up to two years to determine whether a significant racially segregative impact has occurred in any school district. Before October 1st of each year, the Department and each charter school sponsor shall report its findings to the Joint Committee on Education, the House Committee on Elementary and Secondary Education, the Senate Committee on Education, and any other education committee designated by the Speaker of the House of Representatives or the President Pro Tempore of the Senate.

This act is substantially similar to SB 1051 (2024) and is similar to HCS/HB 1989 (2024), SCS/SB 5 (2023), HCS/HB 253 (2023), SB 1010 (2022), HB 1814 (2022), and HS/HCS/HB 543 (2021).

OLIVIA SHANNON

"CHAMPION FOR CHILDREN" TAX CREDIT (Section 135.341)

Currently, a tax credit may be claimed in amount equal to up to 50% of a verified contribution to a CASA, child advocacy center, or a crisis care center. This act increases the amount to 70% for all tax years on or after January 1, 2025, up to $50,000 in any tax year. The cumulative amount of the tax credit redeemed in a fiscal year shall not exceed $2.5 million beginning July 1, 2025. In the event a full or partial credit denial due to the cumulative maximum amount of credits having been redeemed for the fiscal year causes an income tax balance owed to the state by the taxpayer, the taxpayer shall not be held liable for any addition to tax, penalty, or interest on that income tax balance due under the conditions specified in the act.

This act also extends the expiration date of the tax credit from December 31, 2025, to December 31, 2031.

HOMELESS CHILDREN (Sections 136.055, 302.178, and 302.181)

This act exempts homeless children, homeless youths, and unaccompanied youths, as defined by law, from certain fees collected by Department of Revenue fee offices. The act also adds these groups to the definition of "emancipated minor" for purposes of proving the supervised driving experience required to obtain an intermediate driver's license, and exempts emancipated minors from intermediate driver's license fees. The act provides that no fee shall be required or collected from a homeless child, homeless youth, or unaccompanied youth to obtain his or her first nondriver identification card.

A minor's status as a homeless child, homeless youth, or unaccompanied youth under the act shall be verified by a letter signed by a director or designee of a governmental or nonprofit agency providing services to homeless persons, by a local education agency liaison as described under federal law, by a school social worker or counselor, or by an attorney who is representing the minor in a legal matter.

These provisions are identical to SB 772 (2024) and provisions in SCS/HCS/HB 1775 (2024), provisions in HCS/SS#2/SB 862 (2024), SB 47 (2023), and provisions in HCS/SS/SB 198 (2023), substantially similar to provisions in HCS/HB 355 (2023), identical to SCS/SB 1167 (2022), and similar to HB 2789 (2022), provisions in SCS/HCS/HB 2376 (2022), and provisions in HCS/SS#2/SB 823 (2022).

ADMISSIBILITY OF CERTAIN EVIDENCE IN CRIMINAL CASES (Sections 491.075 and 492.304)

Under current law, a statement made by a child under 14 years of age may be admissible in criminal proceedings under certain circumstances. This act changes the age to a child under the age of 18 years of age.

Additionally, this act provides that visual or audio recordings of a child under 18 years of age relating to certain criminal offenses shall be admissible in criminal proceedings under certain circumstances.

These provisions are substantially similar to provisions in HCS/SS#2/SB 862 (2024), SB 905 (2024), SCS/SB 897 (2024), SCS/HCS/HB 2700 (2024), SB 906 (2024), SB 1245 (2024), SCS/HCS/HB 2064 & HCS#2/HB 1886 (2024), SB 1398 (2024), HCS/HBs 1777, 2203, 2059, & 2502 (2024), SCS/HCS/HBs 1706 & 1539 (2024), the perfected HCS/HB 454 (2023) and SCS/HS/HCS/HBs 1108 & 1181, et al (2023).

SARAH HASKINS

This act allows the State Lottery Commission to implement a system of video lottery game terminals and to issue licenses to video lottery game manufacturers, distributors, operators, handlers, and retailers, as defined in the act. The Commission shall not allow a single vendor or licensee to be responsible for implementing the program, nor shall it allow a single vendor or licensee to control or operate more than twenty-five percent of video lottery game terminals in the state. (Sections 313.429.1 and .2)

Video lottery game terminals may be placed in fraternal organizations, veterans' organizations, truck stops, convenience stores, bars and restaurants, liquor stores, and grocery stores, as defined in the act. (Section 313.427(3))

Video lottery game terminals shall be connected to a centralized computer system developed or procured by the Commission. No video lottery game terminal shall be placed in operation without first connecting to such centralized computer system.

The Commission may impose a non-refundable application fee, as described in the act. Manufacturers, operators, distributors, handlers, and retailers shall be required to annually remit a license fee. The Commission shall issue provisional licenses as described in the act. (Sections 313.429.3 and 313.431)

Video lottery game operators shall pay winning tickets using a video lottery game ticket redemption terminal, which shall be located within the video lottery game retailer's establishment in direct proximity of where such video lottery games are offered. Video lottery game operators shall pay to the Commission thirty-two percent of any unclaimed cash prizes associated with winning tickets that have not been redeemed within one year of issue.

Video lottery game operators and video lottery game retailers shall enter into a written agreement for the placement of video lottery game terminals. The agreement shall specify a freely negotiated and agreed upon division of adjusted gross receipts between the operator and retailer after adjustments for taxes and administrative fees are made. Video lottery game operators are prohibited from offering, promising, or tendering any property or advantage to influence a video lottery game retailer for the placement of video lottery terminals. Persons violating such prohibition are subject to the suspension or revocation of his or her video lottery game operator's license. (Section 313.429.7)

The cost of video lottery game terminal credits shall be $0.01, $0.05, $0.10, or $0.25, and the maximum wager played per video lottery game shall not exceed $5.00. No cash award for the maximum wager played on any individual lottery game shall exceed $1,000.

Operators shall not operate more than five terminals at one retail establishment, except fraternal organizations, veterans organizations, and truck stops may operate up to ten terminals. (Section 313.429.8)

A person under the age of twenty-one shall not play video lottery games, and such video lottery game terminals shall be under the supervision of a person that is at least twenty-one years of age. Recorded video surveillance shall be made available as reasonably and specifically requested by the Commission. An operator that fails to review such video and report any known violation of law may be subject to an administrative fine not to exceed $5,000. Any operator or retailer found to have knowingly committed a violation of provisions governing the conduct of video lottery games may be subject to a fine of $5,000, the suspension of such operator's of retailer's license for up to thirty days, or, in the case of repeated violations, the revocation of such operator's or retailer's license for up to one year. (Section 313.429.9)

Video lottery game operators shall pay to the Commission thirty-six percent of the video lottery game adjusted gross receipts. The net proceeds of the sale of video lottery game tickets shall be appropriated to public elementary and secondary education and public institutions of higher education, with an emphasis on science, technology, engineering, and mathematics (STEM) and workforce development programs. The Commission shall compensate the administrative costs of the city or county in which a video lottery retailer maintains an establishment in an amount equal to four percent of the video lottery game adjusted gross receipts.

Sixty-four percent of video lottery game adjusted gross receipts shall be retained by video lottery game operators, a portion of which shall be utilized to pay for the cost of the centralized computer system. The remainder shall be divided between video lottery game operators and video lottery game retailers as provided under an agreement. (Section 313.429.10)

All revenues collected by the Commission from license renewal fees and any reimbursements associated with the enforcement of the act shall be appropriated for administrative expenses associated with supervising and enforcing the provisions of the act. (Section 313.429.11)

The Commission may contract with a state law enforcement entity to assist in conducting investigations into applicants for licenses and to investigate violations of the provisions of the act. (Section 313.429.12)

The use or possession of any video lottery game terminal that is not licensed by the Lottery Commission shall be punishable under the provisions of Chapter 572 relating to illegal gambling. (Section 313.429.13)

Participation in the state lottery under this act shall not be construed to be a lottery or gift enterprise in violation of Article III, Section 39 of the Constitution of Missouri, and shall not constitute a valid reason for the denial or revocation of a permit to sell liquor. (Section 313.433)

This act allows a municipality or county to adopt an ordinance within one hundred twenty days of the effective date of this act prohibiting video lottery game terminals within the municipality or county. (Section 313.435)

These provisions are identical to SB 686 (2022) and SB 319 (2021) and to provisions in SB 1083 (2024), are substantially similar to SB 1021 (2024), SB 192 (2023), SB 557 (2023), HB 699 (2023), SB 642 (2022), SB 19 (2021), SB 936 (2020), SB 566 (2020), HB 423 (2019), and SB 452 (2017), and to provisions in SB 824 (2024), HB 2921 (2024), SB 1 (2023), SB 906 (2022), SS/HCS/HBs 2502 & 2556 (2022), HB 2080 (2022), SCS/SB 98 (2021), HB 915 (2021), HB 1014 (2021), SB 643 (2020), HCS/HB 2030 (2020), HCS/HB 2088 (2020), SCS/SBs 327 & 43 (2019), SS#3/SCS/SB 44 (2019), and SS/SCS/SB 767 (2018), and are similar to HB 2835 (2024) and HB 990 (2017), and to provisions contained in SB 187 (2019).

ELECTRONIC PAYMENT FEES

This act authorizes the Commission to incur fees when accepting debit cards or other electronic payment methods, except credit cards, for the sale of lottery game plays. (Section 313.440)

This act is identical to SB 1083 (2024) and SB 574 (2023).

JOSH NORBERG

DIVISIVE CONCEPTS (Section 160.2550)

Under this act, school districts are prohibited from teaching about The 1619 Project initiative of The New York Times or any successor theory or concept, critical race theory or any successor theory or concept, and any divisive concepts, as such term is defined in the act. School districts are also prohibited from certain actions listed in the act relating to curriculum and instruction.

In adopting the essential knowledge and skills for the social studies for each grade level from kindergarten through 12th grade, each school district shall adopt knowledge and skills that develop each student's civic knowledge as set forth in the act.

School districts shall not accept private funding for the purposes of teaching any curriculum substantially similar to critical race theory or The 1619 Project.

The Attorney General may investigate school districts for compliance with the act. Any school district that violates the provisions of the act shall have 50% of the district's state aid withheld until the district presents evidence to the Department of Elementary and Secondary Education that the district is no longer in violation of this section.

This provision is substantially similar to SB 694 (2022) and provisions in SB 770 (2024) and SB 42 (2023), and is similar to SB 172 (2023), SB 638 (2022), SB 676 (2022), SB 734 (2022), SB 1184 (2022), and a provision in SB 918 (2024).

SUNLIGHT IN LEARNING (Section 161.856)

This act establishes the "Sunlight in Learning Act", which requires certain training, instructional, and curricular materials to be posted on a public school's or charter school's website.

The website shall include the title, author, organization, and any website associated with the material or activity. The website shall also include the identity of the teacher or other person who created the learning material. Any activity that involves service-learning, internships, or outside organizations shall be included on the website, as outlined in the act.

All procedures for the documentation, review, or approval of materials used for staff or faculty training or student learning shall be included on the school website. A listing of available resources in the library shall be included on the website.

The information required to be posted on the school website shall be displayed online prior to the first instance of training or instruction, or, at the latest, fourteen days after the training or instruction. The information shall be organized by school, grade, teacher, and subject, and be displayed on the website for at least two years.

Schools may use a collaborative online document or spreadsheet software to update the listings on the website. The listing shall be created and displayed in searchable or sortable electronic formats.

A school with fewer that twenty enrolled students and whose materials and activities are selected independently by instructors is not required to post a list of learning materials and activities on a website.

The Attorney General, Commissioner of Education, State Auditor, prosecuting or circuit attorney, or resident of a school district may initiate a suit against the school district, public school, charter school, or other governmental entity responsible for educational oversight if a violation of this act occurs.

Courts shall not entertain complaints unless complainants have first worked to remedy the situation by contacting school officials, who have fifteen days to resolve the situation, or by contacting the school board, who have forty-five days to resolve the situation.

No school officials shall purchase or contract copyrighted learning materials, including renewal of subscription-based materials where students are provided login credentials or access via electronic personal devices, unless provisions are made to allow parents and guardians of students to review the materials within thirty days of the submission of a written request to the school.

This provision is substantially similar to SB 1225 (2022) and provisions in SB 770 (2024) and SB 42 (2023), and is similar to SB 645 (2022), SB 810 (2022), and HB 1995 (2022).

PARENTS' BILL OF RIGHTS (Section 161.1140)

This act creates the "Parents' Bill of Rights Act of 2025." Under this act, no school district shall deny to the parent or guardian of a minor child certain rights. Such rights include the ability to fully review the curricula, books, and other educational materials used by the school attended by their child; the ability to access information on teachers, guest lecturers, and outside presenters who engage with students at the school; the ability to access information on third-party individuals and organizations that receive contracts or other funding through the school; the right to visit their child at school during school hours; the right to access all records generated by the school that concern their child; the ability to access information pertaining to the collection and transmission of data regarding their child; the right to be heard at school board meetings; the right to be notified of situations affecting the safety of their child at school; and the right to object to certain materials that the parent finds inappropriate to be taught to their child.

Any person denied one of these rights may bring a civil action for injunctive relief. The attorney general may also bring a civil action for injunctive relief. If a school district is found to have violated this act, the Department of Elementary and Secondary Education may withhold up to fifty percent of the state aid for such district.

This provision is similar to provisions in SB 770 (2024), SB 776 (2022), and HCS/SS#2/SCS/SBs 42, 42 & 89 (2023).

PARTICIPATION IN ATHLETIC COMPETITION (Section 167.177)

Upon adoption by a school district and approval of the residents of the school district, no public school shall knowingly allow a student of the male sex who is enrolled in such public school to participate in a school-sponsored athletic team that is exclusively for students of the female sex. Beginning July 1, 2026, the Joint Committee on Education shall study exclusively male or female athletic events and the impact of a policy that prohibits participation in those events by individuals of the opposite sex. By January 1, 2027, the Committee shall report its findings to the General Assembly.

The Attorney General may investigate any school district alleged to be in violation of this provision. Any school district found to be in violation shall have fifty percent of its state aid withheld until the school district provides evidence to the Department of Elementary and Secondary Education that it is in compliance with this provision.

This provision is identical to provisions in SB 770 (2024) and SB 42 (2023), substantially similar to HB 2461 (2022) and a provision in HCS/HB 2140 (2022), and similar to HB 2735 (2022).

This act is similar to SB 770 (2024).

OLIVIA SHANNON

These provisions are similar to provisions in SB 1371 (2024) and in HB 2650 (2024).

Additionally, the Department of Higher Education and Workforce Development shall have authority to make grants to eligible entities, as defined by the federal Workforce Innovation and Opportunity Act.

This act is identical to SB 1217 (2024), SB 580 (2023), and SB 1195 (2022).

OLIVIA SHANNON

Schools shall determine which students may be eligible for free or reduced price lunch under the National School Lunch Program and shall provide information and assistance to parents and guardians for purposes of filling out applications for such Program. Schools shall not publicly identify or stigmatize students who are eligible for such assistance.

This act creates the "School Meals Fund", which shall be used to reimburse schools for the costs of providing free lunches as provided in the act. The State Board of Education shall promulgate rules to implement the program, including the process by which schools may apply for reimbursement.

This act is similar to SB 1154 (2024), HB 2392 (2024), SB 321 (2023), HB 878 (2024), and HB 977 (2024).

OLIVIA SHANNON

The act defines an "eligible student" as any student who meets the eligibility requirements for the A+ Schools Program or who has earned a Career and Technical Education Certificate in accordance with criteria outlined by the Department of Elementary and Secondary Education. To qualify, the student shall not have received reimbursement for tuition, books, or fees under the A+ Schools Program. An "eligible program of study" is a program of instruction that results in the award of a certificate or credential below the graduate level in an area of occupational shortage, as determined annually by the Coordinating Board for Higher Education. The length of an eligible program of study shall not exceed the equivalent of 60 credit hours. A "training program" is defined as a program of study that leads to a certificate or degree that does not meet the length-of-program requirements for an eligible program under federal regulations regarding federal grants and loans for postsecondary students. Training programs include, but are not limited to, certified nurse assistant programs, certified medication technician programs, commercial driver's license programs, and other programs outlined in the act.

Beginning in the 2026-27 school year and for all subsequent years, the Department of Higher Education and Workforce Development shall establish a procedure to reimburse the costs of tuition, books, and fees from the CTC Program Fund to the approved institution at which an eligible student is enrolled in an eligible program of study or a training program. Tuition reimbursements shall not exceed the tuition rate charged by a public community college for coursework offered by a two-year private vocational or technical school, virtual institution, or eligible training provider. A private vocational or technical school, institution, or training provider shall request authorization from DHEWD for tuition reimbursement before a student enrolls if there is a public community college or vocational or technical school in the same service region offering the same or a substantially similar eligible program of study or training program, as provided in the act.

Eligibility for reimbursements under the act shall expire upon the earliest of (a) the approved institution's receipt of the reimbursement for the required length of the eligible program of study or training program, (b) a student's successful completion of an eligible program of study or training program, or (c) a student's completion of 150% of the time usually required to complete an eligible program of study or training program.

The Department of Higher Education and Workforce Development shall establish by rule procedures for the reimbursement of tuition, books, and fees to all approved institutions, provided that no rule established shall prohibit a student from qualifying for tuition reimbursement solely because such student's program of study or training program does not meet the length-of-program requirements for federal financial aid or does not participate in federal student aid programs.

This act is similar to HCS/HB 331 (2025), SB 1065 (2024), HB 76 (2023), and a provision in SCS/HCS/HB 1569 (2024).

OLIVIA SHANNON

Under the act, a school that participates in the United States Department of Agriculture (USDA) National School Lunch Program but is not eligible to have all student meals reimbursed at the free rate through the USDA Community Eligibility Provision shall participate in the Missouri Free School Meals Program. A school that is eligible for all student meals to be reimbursed at the free rate through the USDA Community Eligibility Provision shall participate in such Provision in order to participate in the Missouri Free School Meals Program.

A school that participates in the Missouri Free School Meals Program shall participate in both the USDA School Breakfast Program and the National School Lunch Program. Such a school shall provide to all students at no cost up to two meals per school day, with a maximum of one free breakfast and one free lunch.

The Department of Elementary and Secondary Education shall reimburse a school that participates in the Missouri Free School Meals Program in an amount equal to the difference between the federal reimbursement rate for a free meal and the actual reimbursement received by the school.

OLIVIA SHANNON

The certificate of need application shall be a written certification, including supporting documentation, submitted by the governing board of the school district or the governing body of the city or county in which the proposed charter school would be operated, affirming that certain conditions apply to the school district in which the charter school would be operated. The certificate of need application shall affirm that consumer demand for alternative educational options exceeds supply, and that the school district has sufficient economies of scale, as such term is defined in the act, to enable the charter school to succeed without detrimentally impacting the school district's ability to provide a free public education. The certificate of need application shall also affirm that the charter school is likely to alleviate economic and racial inequities; improve students' academic achievement; reduce student-teacher ratios; improve efficiencies in education service delivery; reduce the number of schooling disruptions faced by children and families; and address other family priorities specified in the act.

The State Board of Education shall review each charter school certificate of need application and either approve or disapprove each application within 120 calendar days of receipt. If the Board determines that the information provided in the application is factual and based on sound data and reasoning, the Board shall approve the application. If the Board determines that the information provided in the application is not factual and based on sound data and reasoning, the Board shall disapprove the application and provide to the applicant written documentation of the reasons why the application was not approved.

OLIVIA SHANNON

To be eligible for a tax credit, a taxpayer shall have enrolled a qualified student in a nonpublic school during the tax year, and shall not have enrolled a qualified student in the taxpayer's resident school district during the tax year for which the taxpayer is claiming a tax credit.

Tax credits authorized by the act shall be claimed by the taxpayer at the time such taxpayer files a return.

This act shall sunset on August 28, 2031, unless reauthorized by the General Assembly.

This act is identical to SB 867 (2024) and to a provision in HCS/HB 1935 (2024), and is substantially similar to SB 729 (2024), HB 1911 (2024), and HB 2366 (2024).

JOSH NORBERG

This act is identical to SB 1297 (2024) and HB 2378 (2024).

OLIVIA SHANNON

This act is identical to SB 965 (2024) and HB 2443 (2024).

JOSH NORBERG

This act is identical to SB 966 (2024) and HB 2442 (2024).

JOSH NORBERG

This act is substantially similar to SB 1103 (2024), SB 273 (2023), SB 950 (2022), HB 1645 (2024), HB 66 (2023), and HB 1776 (2022).

OLIVIA SHANNON

The school board of each school district shall determine the district's capacity to accept student transfers in each grade level and in each school in the district. Each school board shall provide this information to the Department of Elementary and Secondary Education (DESE) beginning on July 15, 2026, and by the first day of each month thereafter. DESE shall publish and update the capacity of each district's grade levels and schools on its website. (Section 167.895)

Parents of students who wish to transfer shall notify DESE by August 1, 2026, and by the first day of each month thereafter, and DESE shall assign students to a receiving district or charter school as provided in the act. A receiving district shall accept all students who apply and are assigned to the district, so long as there is capacity for each student. School board policies shall not discriminate against any transfer student on the basis of his or her residential address, academic performance, athletic ability, disability, race, ethnicity, sex, or free and reduced price lunch status. (Sections 167.895 and 167.898)

The act repeals provisions that require sending districts to make tuition payments to receiving districts. Instead, for purposes of calculating state and federal aid, each transfer student shall be counted as a resident of the receiving district in which the student is enrolled. Tuition shall not be charged to any student or to his or her parent or legal guardian. (Sections 160.415, 162.081, 167.132, 167.151, and 167.895)

DESE shall designate at least one receiving district or charter school to which each sending district shall provide transportation. A sending district shall be required to provide transportation only to the school district or charter school designated by DESE. (Section 167.241)

If the costs associated with providing special education services to students with disabilities exceed the tuition amount established in the act, the sending district shall remain responsible for paying the excess cost to the receiving district. If the receiving district is part of a special school district, the sending district shall contract with the special school district for the entirety of the costs to provide special education and related services, excluding transportation. The special school district may contract with a sending district for transportation, or the sending district may provide transportation on its own. (Section 167.895)

The act outlines school districts' responsibilities for the provision of special education and related services to students with disabilities. A special school district shall continue to provide special education and related services, excluding transportation, to students with disabilities who transfer to another school within the special school district. If the sending district is a metropolitan school district, it shall remain responsible for providing special education and related services, including transportation, to students with disabilities who transfer to a receiving district. A special school district in an adjoining county to a metropolitan school district may contract with the metropolitan school district for the reimbursement of special education and related services provided by the special school district for transfer students. A receiving district that is not part of a special school district shall not be responsible for providing transportation to transfer students, regardless of whether transportation is identified as a related service within a student's individualized education program. A sending district may contract with a receiving district that is not part of a special school district for transportation of students with disabilities. A seven-director or urban school district may contract with a receiving district that is not part of a special school district in the same or an adjoining county for the reimbursement of special education and related services provided by the receiving district. (Section 167.895)

OLIVIA SHANNON

The curriculum of an early education district shall be developmentally appropriate and aligned with the Missouri Early Learning Standards and other standards specified in the act. An early education district shall comply with any accountability metrics for early childhood education established by the Department of Elementary and Secondary Education (DESE) and shall provide reasonable assistance to DESE in the development of any such accountability metrics. DESE shall inspect all programs established by an early education district. Upon DESE's approval, and upon the levy of an initial property tax for the early education district, the district shall receive state aid as specified in the act, and all teachers and other personnel of the early education district shall be eligible for Career Ladder and retirement allowances in the same manner as other public school employees are eligible for Career Ladder and retirement allowances under current law. (Section 162.2000)

When the voters of St. Louis County desire to form an early education district, a petition signed by voters of the county shall be submitted to the Board of Election Commissioners as specified in the act. Within 30 days of receipt of such petition, the Board of Election Commissioners shall verify the signatures and cause the proposal to be submitted to the voters of the county at the next general municipal election using ballot language provided in the act. When a new early education district is organized, it shall be a body corporate and political subdivision of the state. An early education district may sue and be sued, levy and collect taxes within the limitations of the Constitution of Missouri and the provisions of the act, issue bonds, and possess the same corporate powers as seven-director school districts, other than urban districts. (Section 162.2005)

The board of education of an early education district shall perform the same duties and be subject to the same liabilities as the board of a seven-director school district, other than an urban district, acting under the general school laws of the state of Missouri. The act outlines certain powers that the board of education shall have, such as the power to employ teachers and other personnel necessary to provide prekindergarten programs for eligible children. The board shall also have the power to develop a rolling five-year plan for the operation and management of the early education district, as provided in the act. (Section 162.2015)

Members of the board of education of an early education district shall be elected by the voters of the district in municipal elections conducted in accordance with the state's election laws. Each qualified candidate for the board of education shall be a voter of the early education district who has resided within the state for at least one year preceding the election and who is at least 24 years of age. For the initial election of board members, all candidates shall file their declarations of candidacy with the secretary of the State Board of Education. For all subsequent elections, candidates for the board shall file their declarations of candidacy with the board of education of the early education district. Board members shall serve staggered three-year terms as specified in the act. Any vacancy occurring in the unexpired term of office of any board member shall be filled in a manner described in the act. Members of the board shall be prohibited from certain activities, such as accepting any contract or procurement in which that board member has a direct or indirect beneficial interest, unless certain conditions are met. (Section 162.2025)

The initial tax imposed on property subject to the taxing power of an early education district shall not exceed the annual rate of 52 cents on each $100 assessed valuation, which tax rate shall be used to fund such district's prekindergarten programs. Increases in the tax rate may be made with voter approval in the same manner as provided under current law for other school districts. The taxes levied by an early education district shall not be included when determining the average school levy for the other school districts in St. Louis County. The taxes levied by the early education district shall be collected in the same manner as general county taxes. (Section 162.2035)

This act is similar to SB 1508 (2024).

OLIVIA SHANNON

This act is identical to HB 1578 (2024), HB 2051 (2024), HB 2415 (2024), and a provision in SCS/HCS/HB 1569 (2024).

OLIVIA SHANNON

In school districts, the district and student-media advisors may regulate the number, length, frequency, and format of school-sponsored media. School districts shall not engage in prior restraint of school-sponsored media except in the circumstances described in the act.

Student journalists shall be responsible for determining the content of school-sponsored media, while student-media advisors are responsible for teaching and encouraging expression and the standards of English and journalism. No student-media advisor shall be subject to disciplinary actions described in the act for refusal to abridge or infringe upon freedom of expression.

No publication or other exercise of the rights provided under this act shall be deemed an expression of school or institutional policy. No school district, institution of higher education, or employee of such entities shall be held liable in any civil or criminal action for any publication or other exercise of rights provided under this act, except to the extent that such an entity or person actively participated in conduct that is the subject of a civil or criminal action. School districts and their employees may also be liable if they knew of such conduct and failed to take timely action to prevent or withdraw the publication or expression that is the subject of the action. Student journalists who are not minors may be liable based on material for which they were responsible or involved.

School districts shall adopt a written freedom of the press policy that includes reasonable provisions for the time, place, and manner of student expression. The policy may also restrict speech that is offensive, threatening, or that fits other similar descriptions provided in the act.

This act is identical to SB 1217 (2024), SB 440 (2023), SB 855 (2022), SB 434 (2021), HB 480 (2021), SB 923 (2020), HCS/HBs 743 & 673 (2019), and HB 1940 (2018), and is substantially similar to HB 1668 (2022), HB 2317 (2020) and HCS/HB 576 (2019).

OLIVIA SHANNON

This act is identical to a provision in SCS/SB 976 (2024) and is substantially similar to HB 1972 (2024), SB 535 (2023), HB 887 (2023), and to provisions in HCS/SB 1039 (2024), HCS/SS/SCS/SBs 411 & 230 (2023), and HCS/HB 502 (2023).

OLIVIA SHANNON

Current law provides that a special administrative board for a school district shall have no fewer than five members. Under this act, such board shall have seven members, four of whom shall be residents of the school district. Each member of the board shall serve for three years, and the qualifications of the members are listed in the act.

The special administrative board shall meet at least once per month and each member shall receive a salary of $500 a month.

Within 15 days after the vote to appoint a member to the special administrative board, if a member of the Missouri House of Representatives whose district includes the school district, in whole or in part, submits a request to the President Pro Tempore of the Senate, the appointment shall be subject to the advice and consent of the Senate.

The members of the school district's elected school board shall be ex-officio, non-voting members of the special administrative board. The act repeals a provision allowing the State Board of Education to appoint members of the school district's elected board to the special administrative board.

Upon failure of the school district to be classified as provisionally or fully accredited for at least two successive academic years, the State Board of Education shall require the special administrative board to establish a specific plan and timeline for achieving accreditation and require the special administrative board to appoint a new superintendent of the school district every three years.

A special administrative board may be extended for no more than three years after its expiration date by the State Board of Education. Governance of the school district shall be returned to the elected school board upon the expiration of the authority of the special administrative board.

The act repeals a provision of law that allows the State Board of Education to appoint additional members to any special administrative board and set final terms of office for members of such board. Finally, no later than six full school years following appointment of the special administrative board, any district operating under the governance of a special administrative board shall return to local governance.

This act is substantially similar to SB 1104 (2024), SB 272 (2023), SB 951 (2022), and HB 1774 (2022), and is similar to HB 1646 (2024) and HB 63 (2023).

OLIVIA SHANNON

This act is identical to SB 1497 (2024).

OLIVIA SHANNON

Under the act, public institutions of postsecondary education and proprietary schools shall not require any applicant, student, employee, or contractor to submit a diversity, equity, and inclusion statement. Such institutions and schools are further prohibited from giving preferential consideration in admissions or employment on the basis of an individual's or entity's submission of an unsolicited statement relating to a discriminatory ideology.

The act shall not be construed to restrict academic research or prevent an institution from requiring an applicant to discuss the content of such applicant's research or artistic creations.

An applicant, employee, student, or contractor who is compelled to submit a diversity, equity, and inclusion statement or who is adversely affected by a violation of the act's prohibition on preferential consideration may pursue an action for injunctive or declaratory relief. An injunction granted pursuant to the provisions of the act may include an order requiring the institution to take certain actions relating to student admissions or the employment and tenure of staff members.

An employee who violates the act shall, upon the first violation, be placed on unpaid leave for the next academic year and be ineligible for employment at any other institution in the state during such unpaid leave. Upon an employee's second violation of the act, the employee shall be terminated from employment and shall be ineligible for employment at any institution in the state for at least five years.

This act is identical to SB 1125 (2024) and SB 680 (2023) and is similar to provisions in HB 1737 (2024), HB 2198 (2024), and HCS/HB 1196 (2023).

OLIVIA SHANNON

STATEWIDE ASSESSMENT SYSTEM (Section 160.518)

The act repeals provisions of current law that authorize the State Board of Education to develop a statewide assessment system and a standardized assessment instrument based on academic performance standards. Instead, the State Board shall develop a statewide summative assessment system that satisfies the requirements of federal law, and the State Board shall use the results of the assessments only for the purpose of compliance with federal law and the determination of performance districts in the calculation of state aid. The State Board shall not use assessment results to classify school districts and charter schools.

The act repeals a provision of current law that the statewide assessment system shall permit the academic performance of students in each school to be tracked only against prior academic performance in the same school.

Under the act, school districts and charter schools shall create, purchase, or adopt an interim assessment system that measures students' knowledge at the beginning of each school year and measures academic growth throughout the same school year. Such assessment system shall meet certain criteria outlined in the act.

The act repeals provisions of law relating to the State Board of Education's authority to suggest criteria for a school to demonstrate that its students learn the knowledge, skills, and competencies measured by the statewide assessment system at exemplary levels. The act further repeals provisions relating to "Outstanding School Waivers" that exempt certain schools from requirements relating to the authority of the State Board to classify school districts.

SCHOOL ACCOUNTABILITY REPORT CARDS (Section 160.522)

The act repeals provisions of state law that require the Department of Elementary and Secondary Education to produce a school accountability report card for each public school district, public school building, and charter school in the state. Under the act, school districts and charter schools shall report certain accountability data annually to the media, to all district and charter school patrons, and to the Department.

The act repeals provisions of state law relating to the identification of priority schools that fail to meet acceptable standards of student achievement set by the State Board of Education. The act also repeals provisions relating to the identification of attendance centers that are categorized as requiring school improvement strategies.

The act repeals the requirement for school districts and charter schools to provide their school accountability report cards to legislators by December first annually, as well as the requirement for the State Board of Education to approve the inclusion of charter school data in a school district's school accountability report card.

POWERS AND DUTIES OF THE STATE BOARD OF EDUCATION (Section 161.092)

The act repeals provisions of state law authorizing the State Board of Education to classify public schools in the state and establish requirements for the schools of each class. The act provides that the State Board of Education shall identify a minimum of two national school accreditation agencies from which any district may seek to obtain accreditation. Any district accredited by at least one of these agencies shall be considered to be fully accredited for all legal purposes. The State Board may adopt a system of accreditation that school districts may utilize for accreditation purposes, but the State Board shall not use any such system to classify any district that chooses to utilize a national school accreditation agency as provided in the act.

This provision is similar to a provision in HB 1851 (2024)and HB 2147 (2024).

This act is substantially similar to SB 814 (2024) and similar to SS/SCS/SB 85 (2023) and to provisions in SB 1006 (2024) and in SS/SB 304 (2023).

OLIVIA SHANNON

OLIVIA SHANNON

Procedures relating to changes in a school district's accreditation status that affect charter schools are repealed under this act.

The act provides that St. Louis City shall not adopt, enforce, impose, or administer an ordinance, local policy, or local resolution that prohibits property sold, leased, or transferred by the city from being used for any lawful education purpose by a charter school. Additionally, St. Louis City may not impose, enforce, or apply any deed restriction that expressly, or by its operation, prohibits property sold, leased, or transferred by the city from being used for any lawful educational purpose by a charter school.

If St. Louis City offers property of the city for sale, lease, or rent, St. Louis City shall not refuse to sell, lease, or rent to a charter school solely because the charter school intends to use the property for an educational purpose.

Any deeds that have been executed and recorded prior to the effective date of this act shall be exempt from this provision.

This act is substantially similar to SB 1123 (2024), SB 304 (2023), and SB 650 (2022), and is similar to HB 2088 (2024), HB 2178 (2024), HB 158 (2023), HB 2087 (2022), and to provisions in SB 1006 (2024), SCS/SB 55, 25, & 23 (2021), HB 729 (2021), SCS/SB 603 (2020), SB 649 (2020), and HB 1917 (2020).

OLIVIA SHANNON

CHILD CARE CONTRIBUTION TAX CREDIT

This act establishes the "Child Care Contribution Tax Credit Act".

For all tax years beginning on or after January 1, 2026, this act authorizes a tax credit in an amount up to 75% of the taxpayer's contribution to a child care provider or intermediary, as such terms are defined in the act. A child care provider or intermediary shall file a contribution verification with the Department of Economic Development within sixty days of receiving a contribution, and shall issue a copy of such verification to the taxpayer. A failure to issue a contribution verification to a taxpayer shall entitle the taxpayer to a refund of the contribution. Contributions made to intermediaries shall be distributed in full to one or more child care providers within two years of the intermediary receiving such contribution.

Contributions made under the act shall be used directly by a child care provider to promote child care for children 12 years of age and younger, shall not be made to a child care provider in which the taxpayer has a direct financial interest, and shall not be made in exchange for care of a child or children unless the contribution is made by an employer purchasing child care for the children of the employer's employees. A child care provider or intermediary that uses a contribution for an ineligible purpose shall repay to the Department the value of the tax credit used for such ineligible purpose.

Tax credits authorized by the act shall not be refundable or transferable, but may be carried forward for up to six tax years. Notwithstanding this provision, taxpayers that are exempt for federal tax purposes shall be eligible for a refund of any tax credits received under this act, as described in the act.

The maximum amount of tax credits that shall be authorized in a calendar year shall not exceed $20 million. If the maximum amount of tax credits is authorized in a calendar year, the maximum amount of tax credits that may be authorized in subsequent years shall be increased by 15%, provided that all such increases in the allowable amount of tax credits shall be reserved for contributions made to child care providers located in a child care desert, as such term is defined in the act.

This provision shall sunset on December 31, 2031, unless reauthorized by the General Assembly. (Section 135.1310)

EMPLOYER PROVIDED CHILD CARE ASSISTANCE TAX CREDIT

This act establishes the "Employer-Provided Child Care Assistance Tax Credit Act".

For all tax years beginning on or after January 1, 2026, this act authorizes a tax credit in an amount equal to 30% of qualified child care expenditures, as defined in the act, paid or incurred by an employer with two or more employees providing child care for its employees. The amount of the tax credit authorized under this act shall not exceed $200,000 per taxpayer per tax year. A facility shall not be considered a child care facility for the purposes of the act unless enrollment in the facility is open to the dependents of the taxpayer during the tax year, provided that the dependents fall within the age range ordinarily cared for by, and only require a level of care ordinarily provided by, such facility.

Tax credits authorized by the act shall not be refundable or transferable, but may be carried forward for up to six tax years. Notwithstanding this provision, taxpayers that are exempt for federal tax purposes shall be eligible for a refund of any tax credits received under this act, as described in the act.

The maximum amount of tax credits that shall be authorized in a calendar year shall not exceed $20 million. If the maximum amount of tax credits is authorized in a calendar year, the maximum amount of tax credits that may be authorized in subsequent years shall be increased by 15%, provided that all such increases in the allowable amount of tax credits shall be reserved for qualified child care expenditures for child care facilities located in a child care desert, as such term is defined in the act.

Tax credits authorized by this act shall be subject to recapture, as described in the act.

This provision shall sunset on December 31, 2031, unless reauthorized by the General Assembly. (Section 135.1325)

CHILD CARE PROVIDERS TAX CREDIT

This act establishes the "Child Care Providers Tax Credit Act".

For all tax years beginning on or after January 1, 2026, this act authorizes child care providers with three or more employees to claim a tax credit in an amount equal to the child care provider's eligible employer withholding tax, as defined in the act, and may also claim a tax credit in an amount up to 30% of the child care provider's capital expenditures, as defined in the act, provided that such capital expenditures are not less than $1,000. The amount of the tax credit authorized under this act shall not exceed $200,000 per child care provider per tax year.

A child care provider shall submit to the Department of Elementary and Secondary Education an application for the tax credit on a form to be provided by the Department. The child care provider shall provide proof of any capital expenditures for which the provider is claiming a tax credit.

Tax credits authorized by the act shall not be refundable or transferable, but may be carried forward for up to six tax years. Notwithstanding this provision, taxpayers that are exempt for federal tax purposes shall be eligible for a refund of any tax credits received under this act, as described in the act.

The maximum amount of tax credits that shall be authorized in a calendar year shall not exceed $20 million. If the maximum amount of tax credits is authorized in a calendar year, the maximum amount of tax credits that may be authorized in subsequent years shall be increased by 15%, provided that all such increases in the allowable amount of tax credits shall be reserved for child care providers located in a child care desert, as such term is defined in the act.

This provision shall sunset on December 31, 2031, unless reauthorized by the General Assembly. (Section 135.1350)

This act is identical to HB 269 (2025), SB 742 (2024), and HB 1488 (2024), and to provisions in SCS/HB 2170 (2024), and is substantially similar to provisions in HCS/SS/SB 143 (2023), SCS/SB 184 (2023), SB 509 (2023), SS#3/HCS/HB 268 (2023), HCS/HB 350 (2023), SCS/HCS/HB 668 (2023), and HCS/HB 870 (2023).

JOSH NORBERG

Additionally, the act requires MOHELA to file its annual financial report with the Joint Committee on Education, in addition to the Director of the Department of Higher Education and Workforce Development.

OLIVIA SHANNON

NEIGHBORHOOD ASSISTANCE TAX CREDITS

Current law authorizes a tax credit for contributions made for the purposes of providing physical revitalization, economic development, job training or education for individuals, community services, and crime prevention, with such tax credit being equal to fifty percent of the contributions made. This act increases such tax credit to seventy percent of the amount of such contributions. (Section 32.115)

This provision is identical to a provision in HCS/HB 1935 (2024), HB 2089 (2024), HCS/SS/SB 143 (2023), and HCS/HB 714 (2023), and is substantially similar to HCS/HB 1210 (2023) and to a provision in SB 1041 (2024), SCS/HCS/HB 1483 (2024), and SCS/SB 455 (2023).

YOUTH OPPORTUNITIES AND VIOLENCE PREVENTION TAX CREDIT

Current law authorizes a tax credit in the amount of fifty percent of contributions made to certain youth programs. This act increases such tax credit to seventy percent of the amount of such contributions made. (Section 135.460)

This provision is identical to a provision in SB 1041 (2024), SCS/HCS/HB 1483 (2024), HCS/HB 1935 (2024), HB 2089 (2024), SCS/SB 455 (2023), HCS/SS/SB 143 (2023), and HCS/HB 714 (2023).

This act is identical to SB 1179 (2024) and SB 1041 (2024).

JOSH NORBERG

KATIE O'BRIEN

This act shall become effective only upon notification to the Revisor of Statutes by an opinion by the Attorney General of Missouri, a proclamation by the Governor of Missouri, or the adoption of a concurrent resolution by the Missouri General Assembly that the United States Department of Education has been abolished or dismantled by an act of the United States Congress.

OLIVIA SHANNON

This act is similar to a provision in SCS/HCS/HB 1569 (2024).

OLIVIA SHANNON

OLIVIA SHANNON