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SECOND REGULAR SESSION
SENATE JOINT RESOLUTION NO. 115
103RD GENERAL ASSEMBLY
INTRODUCED BY SENATOR TRENT.
6750S.02I KRISTINA MARTIN, Secretary
JOINT RESOLUTION
Submitting to the qualified voters of Missouri, an amendment repealing sections 4(d) and 26 of
article X of the Constitution of Missouri, and adopting two new sections in lieu thereof
relating to taxation.
Be it resolved by the Senate, the House of Representatives concurring therein:
That at the next general election to be held in the 1
state of Missouri, on Tuesday next following the first Monday 2
in November, 2026, or at a special election to be called by 3
the governor for that purpose, there is hereby submitted to 4
the qualified voters of this state, for adoption or 5
rejection, the following amendment to article X of the 6
Constitution of the state of Missouri:7
Section A. Sections 4(d) and 26, article X, Constitution 1
of Missouri, are repealed and two new sections adopted in lieu 2
thereof, to be known as sections 4(d) and 26, to read as 3
follows:4
Section 4(d). 1. In enacting any law imposing a tax 1
on or measured by income, the general assembly may define 2
income by reference to provisions of the laws of the United 3
States as they may be or become effective at any time or 4
from time to time, whether retrospective or prospective in 5
their operation. The general assembly shall in any such law 6
set the rate or rates of such tax. The general assembly may 7
in so defining income make exceptions, additions, or 8
modifications to any provisions of the laws of the United 9
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States so referred to and for retrospective exceptions or 10
modifications to those provisions which are retrospective. 11
2. Notwithstanding any provision of this constitution 12
to the contrary, if all revenue triggers established by the 13
general assembly for the reduction and elimination of the 14
current state individual income tax are fully met such that 15
the individual top income tax rate is reduced, by statute, 16
below one and four-tenths percent, then, for any tax year 17
beginning on or after January 1, 2031, or on or after 18
January first of the year in which such revenue triggers 19
cause such top rate to fall below one and four-tenths 20
percent, whichever is later, no individual income tax may be 21
enacted or imposed by the state of Missouri. The provisions 22
of this subsection shall not extinguish or affect the 23
collectability of any individual income tax liabilities or 24
debts for any tax year beginning before the elimination of 25
the individual income tax. The provisions of this 26
subsection shall not apply to an earnings tax or similar tax 27
imposed by a political subdivision of the state or to an 28
income tax on the income of trusts, estates, fiduciaries 29
thereof, corporations, partnerships, limited liability 30
companies, or any entities, however organized, other than 31
individual persons. 32
Section 26. 1. In order to prohibit an increase in 1
the tax burden on the citizens of Missouri, state and local 2
sales and use taxes (or any similar transaction-based tax) 3
shall not be expanded to impose taxes on any service or 4
transaction that was not subject to sales, use or similar 5
transaction-based tax on January 1, 2015. 6
2. Notwithstanding any provision of this constitution 7
to the contrary, including the provisions of subsection 1 of 8
this section, for the purpose of reducing and eliminating 9
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the state individual income tax, state and local sales and 10
use taxes (or any similar transaction-based tax) may be 11
expanded by general law to impose taxes on transactions 12
involving any goods and services. Upon the enactment of any 13
adjustment to the sales and use tax base, all sales and use 14
taxes imposed by counties or other political subdivisions 15
and all other sales and use taxes imposed by this 16
constitution shall be imposed on the tax base authorized 17
pursuant to this section. For the purpose of this section, 18
the term "for the purpose of reducing and eliminating the 19
state individual income tax", with respect to general law 20
enacted by the general assembly, means that the general law 21
expressly states the general assembly's finding that it is 22
anticipated, directly or indirectly, to lead to the 23
reduction and elimination of the state individual income tax. 24
3. Notwithstanding any provision of this constitution 25
to the contrary, beginning January 1, 2029, any county, 26
city, town, or village that imposes a sales and use tax at a 27
rate greater than one percent, and any other political 28
subdivision that imposes a sales and use tax at a rate of 29
greater than one-half percent shall, in the manner provided 30
by law, annually adjust one or more of the following in 31
order to reduce the amount of revenue generated thereby in 32
an amount substantially equal to the additional revenue 33
produced by any sales and use tax base expansion authorized 34
by this section: 35
(1) The rate of such sales and use tax; 36
(2) The levy imposed on any tangible personal property; 37
(3) The levy imposed on any residential real property; 38
or 39
(4) The rate of any tax imposed on earnings. 40
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Under no circumstances shall any county or other political 41
subdivision make an adjustment under this subsection that 42
results in any reduction in funding to the public schools 43
within, or serving, such county or other political 44
subdivision. 45
4. Beginning January 1, 2029, each sales and use tax 46
rate imposed directly by this constitution, with the 47
exception of the rate imposed under article XIV of this 48
constitution, shall, in the manner provided by law, be 49
adjusted in order to produce substantially the same amount 50
of revenue as the median annual revenue such tax produced 51
for the three state fiscal years ending prior to the 52
immediately preceding calendar year after the revenues for 53
such state fiscal years are adjusted for inflation. By July 54
1, 2028, the state auditor shall be responsible for 55
determining such reasonable estimate and calculating the 56
reduced rates that shall go into effect on January 1, 2029. 57
5. Notwithstanding any provision of this constitution 58
to the contrary, any tax or revenue increase resulting from 59
any general law enacted for the purpose of reducing and 60
eliminating the state individual income tax, provided that 61
such general law is enacted within three years of the 62
effective date of this section, shall be exempt from the 63
requirements of, and shall not be considered new annual 64
revenue for purposes of, sections 18 and 18(e) of this 65
article, and shall be exempt from the requirements of 66
sections 30(a), 30(b), 30(c), and 30(d) of article IV of 67
this constitution. 68
6. Notwithstanding any provision of this constitution 69
to the contrary, the director of revenue is hereby 70
authorized to promulgate regulations for the purpose of 71
clarifying and prohibiting the circumvention of the sales 72
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and use tax expansion authorized by this section, as well as 73
to define any terms otherwise undefined in statute 74
pertaining to the sales and use tax expansion authorized by 75
this section. 76
Section B. Pursuant to chapter 116, and other 1
applicable constitutional provisions and laws of this state 2
allowing the general assembly to adopt ballot language for 3
the submission of this joint resolution to the voters of 4
this state, the official summary statement of this 5
resolution shall be as follows: 6
"Should the Missouri Constitution be amended to 7
prevent the imposition of state individual 8
income tax beginning in 2031, provided that 9
revenue growth triggers are satisfied, to reduce 10
constitutionally-imposed sales and use tax 11
rates, to reduce local sales and use tax rates, 12
real property tax levies, or earnings tax rates, 13
and to authorize the expansion of the sales and 14
use tax base for the purpose of reducing and 15
eliminating the state individual income tax?". 16
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