Bill > HJR108

This joint resolution proposes a constitutional amendment that would require voter approval for new taxes or tax increases in Missouri. Specifically, the amendment defines a "tax increase" as any change in tax rates or expansion of taxable entities, though changes to tax credits, deductions, or exemptions would not count as tax increases. Under this proposed amendment, no new state tax or tax increase could go into effect or continue without first being approved by voters in a statewide general election. Additionally, the resolution includes a provision stipulating that no state funds can be spent without first being appropriated by the state's general assembly. The proposed amendment would be submitted to Missouri voters at the general election in November 2026, or potentially at a special election called by the governor. If approved, this amendment would significantly alter the state's tax implementation process by giving voters direct control over tax-related changes.

https://house.mo.gov/Bill.aspx?bill=HJR108&year=2026&code=R