Bill > HJR165

This joint resolution proposes a constitutional amendment for the state of Missouri that would be voted on by the public at the next general election in November 2026 or a special election. The core of the amendment aims to reduce and eventually eliminate the state individual income tax. To achieve this, it would allow the state legislature to expand sales and use taxes, which are taxes on the purchase of goods and services, to cover transactions that were not taxed as of January 1, 2015. Crucially, any tax increases resulting from legislation designed to eliminate the individual income tax would be exempt from certain constitutional limits on revenue increases, meaning they wouldn't count towards the state's overall revenue caps. The resolution also includes a provision to prevent the expansion of sales and use taxes to services or transactions that were already taxed on January 1, 2015, unless it's specifically for the purpose of replacing income tax revenue.

https://house.mo.gov/Bill.aspx?bill=HJR165&year=2026&code=R