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SECOND REGULAR SESSION
HOUSE JOINT
RESOLUTION NO. 164
103RD GENERAL ASSEMBL Y
INTRODUCED BY REPRESENT A TIVE DA VIDSON.
6728H.01I JOSEPH ENGLER, Chief Clerk
JOINT RESOLUTION
Submitting to the qualified voters of Missouri an amendment repealing Section 26 of Article
X of the Constitution of Missouri, and adopting one new section in lieu thereof
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Section A. Section 26, Article X, Constitution of Missouri, is repealed and one new
2 section adopted in lieu thereof, to be known as Section 26, to read as follows:
Section 26. 1. In order to prohibit an increase in the tax burden on the citizens of
2 Missouri, state and local sales and use taxes (or any similar transaction-based tax) shall not be
3 expanded to impose taxes on any service or transaction that was not subject to sales, use or
4 similar transaction-based tax on January 1, 2015.
5 2. Notwithstanding any pr ovision of this Constitution to the contrary , including
6 the for egoing, for the purpose of red ucing and eliminating the state individual income
7 tax, state and local sales and use taxes or any similar transaction-based tax may be
8 expanded by legislation to impose taxes on transactions involving any goods and
9 services.
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.
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10 3. Notwithstanding any pr ovision of this Constitution to the contrary , any tax or
11 r evenue increa se res ulting fro m legislation enacted for the purpose of redu cing and
12 eliminating the state individual income tax shall be exempt fr om the requ irem ents of
13 and shall not be considere d new annual revenu e for purposes of Sections 18 and 18(e) of
14 this article, and shall be exempt fr om the req uir ements of Sections 30(a), 30(b), 30(c),
15 and 30(d) of this article.
Section B. Pursuant to chapter 1 16, and other applicable constitutional provisions and
2 laws of this state allowing the general assembly to adopt ballot language for the submission of
3 this joint resolution to the voters of this state, the of ficial summary statement of this
4 resolution shall be as follows:
5 "Shall the Missouri Constitution be amended to allow the reduction and elimination of
6 state individual income tax and to authorize the expansion of the sales and use tax base for the
7 purpose of reducing and eliminating the state individual income tax?".
✔
HJR 164 2