Bill > HB2379

This bill modifies the state's sales tax provisions to allow counties to impose a sales tax specifically for funding early childhood education services. The bill creates a new section of law that establishes an "Early Childhood Education Fund" where revenues from voter-approved county sales taxes can be deposited. The fund would be managed by a board of directors who can use the money to improve the quality, affordability, and access to early childhood development programs for children five years and younger, with a priority on supporting children in financial need. The board can use these funds to support various types of early education providers, including public, private, non-profit, and for-profit entities such as preschools, child care centers, Head Start programs, and family child care homes. The board will have significant discretion in managing the funds, including the ability to contract with providers, establish eligibility standards, conduct audits, and accept additional grants or donations. The bill ensures that the funds can only be used for early childhood education purposes and prohibits board members from having financial interests in the entities receiving funding. Counties can propose this sales tax through a voter referendum, with specific ballot language and restrictions on how frequently such proposals can be submitted.

Budget and Finance

https://house.mo.gov/Bill.aspx?bill=HB2379&year=2026&code=R