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SECOND REGULAR SESSION
HOUSE JOINT
RESOLUTION NO. 108
103RD GENERAL ASSEMBL Y
INTRODUCED BY REPRESENT A TIVE SEITZ.
3878H.01I JOSEPH ENGLER, Chief Clerk
JOINT RESOLUTION
Submitting to the qualified voters of Missouri an amendment to Article X of the Constitution
of Missouri, by adopting one new section relating to taxation.
Be it r esolved by the House of Repr esentatives, the Senate concurring ther ein:
That at the next general election to be held in the state of Missouri, on T uesday next
2 following the first Monday in November , 2026, or at a special election to be called by the
3 governor for that purpose, there is hereby submitted to the qualified voters of this state, for
4 adoption or rejection, the following amendment to Article X of the Constitution of the state of
5 Missouri:
Section A. Article X, Constitution of Missouri, is amended by adopting one new
2 section, to be known as Section 27, to read as follows:
Section 27. 1. For the purposes of this section, "tax incr ease" is any incr ease in a
2 tax rate or incr ease in the persons or items subject to tax. However , the term "tax
3 incr ease" shall not include any change in the persons or items subject to tax because of a
4 change in, the cr eation of, or the elimination of a tax cr edit, deduction, subtraction, or
5 exemption.
6 2. No tax imposed by state statute or tax incr ease imposed by state statute shall
7 go into effect or continue in effect if otherwise set to expir e without prior appr oval at a
8 statewide general election, as defined by state law .
EXPLANA TION — Matter enclosed in bold-faced brackets [thus] in the above bill is not enacted and is
intended to be omitted from the law . Matter in bold-face type in the above bill is proposed language.
9 3. Notwithstanding any other pr ovision of the constitution, no state funds shall
10 be expended without first being appr opriated by the general assembly .
✔
HJR 108 2