SJR83 • 2026

Modifies provisions relating to taxation

Elections Taxes

Passed Legislature

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

Sponsor: Trent, Curtis; 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

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

Modifies provisions relating to taxation

The following summaries of this bill are available: Print All Summaries Introduced Print SJR 83 - This constitutional amendment, if approved by the voters, provides that the rate of income tax imposed by the General Assembly shall not exceed 4.7%.

What This Bill Does

The following summaries of this bill are available: Print All Summaries Introduced Print SJR 83 - This constitutional amendment, if approved by the voters, provides that the rate of income tax imposed by the General Assembly shall not exceed 4.7%.
This amendment is identical to SJR 91 (2026).
JOSH NORBERG

Limits and Unknowns

This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Bill History

2026-01-27 S246
Second Read and Referred S Economic and Workforce Development Committee
2026-01-07 S101
S First Read
2025-12-01 Missouri House of Representatives and Missouri Senate
Prefiled

Official Summary Text

The following summaries of this bill are available:

Print All Summaries

Introduced

Print

SJR 83 - This constitutional amendment, if approved by the voters, provides that the rate of income tax imposed by the General Assembly shall not exceed 4.7%.

This amendment is identical to SJR 91 (2026).
JOSH NORBERG

Current Bill Text

Read the full stored bill text

SECOND REGULAR SESSION
SENATE JOINT RESOLUTION NO. 83
103RD GENERAL ASSEMBLY
INTRODUCED BY SENATOR TRENT.
5563S.01I KRISTINA MARTIN, Secretary
JOINT RESOLUTION
Submitting to the qualified voters of Missouri, an amendment repealing section 4(d) of article X
of the Constitution of Missouri, and adopting one new section 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. Section 4(d), article X, Constitution of 1
Missouri, is repealed and one new section adopted in lieu 2
thereof, to be known as section 4(d), to read as follows:3
Section 4(d). In enacting any law imposing a tax on or 1
measured by income, the general assembly may define income 2
by reference to provisions of the laws of the United States 3
as they may be or become effective at any time or from time 4
to time, whether retrospective or prospective in their 5
operation. The general assembly shall in any such law set 6
the rate or rates of such tax, provided that such rate shall 7
not exceed four and seven-tenths percent. The general 8
assembly may in so defining income make exceptions, 9
additions, or modifications to any provisions of the laws of 10
SJR 83 2
the United States so referred to and for retrospective 11
exceptions or modifications to those provisions which are 12
retrospective. 13
✓