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SJR74 • 2026

Modifies provisions relating to income taxes

Modifies provisions relating to income taxes

Taxes
Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor
Beck, Doug; House handler: N/A
Last action
2026-01-27
Official status
Second Read and Referred S Economic and Workforce Development Committee
Effective date
Upon voter

Plain English Breakdown

The plain English breakdown is still being put together. The official documents below are already here.

Bill History

  1. 2026-01-27 S246

    Second Read and Referred S Economic and Workforce Development Committee

  2. 2026-01-07 S100

    S First Read

  3. 2025-12-01 Missouri House of Representatives and Missouri Senate

    Prefiled

Official Summary Text

The following summaries of this bill are available:

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Introduced

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SJR 74 - This constitutional amendment, if approved by the voters, provides that, in the event that the General Assembly reduces the rate of income tax for state purposes below the rate of 4.5%, every county in the state shall be authorized to impose an income tax on the residents of such county, provided that the total combined rate of such tax and the state income tax does not exceed 4.5%

The taxable income for the purposes of the county income tax shall be a taxpayer's Missouri taxable income for state purposes, and the Department of Revenue shall perform all functions incident to the administration, collection, enforcement, and operation of the tax.

All taxes collected pursuant to this amendment shall be deposited in the "County Income Tax Trust Fund" and shall be considered nonstate funds, but shall not commingled with any funds of the state or be subject to appropriation by the General Assembly.
JOSH NORBERG