summary
Introduced
01/29/2026
01/29/2026
In Committee
02/05/2026
02/05/2026
Crossed Over
Passed
Dead
Introduced Session
2026 Regular Session
Bill Summary
Modifies provisions relating to state revenue
AI Summary
This joint resolution proposes an amendment to the Missouri Constitution, to be known as the "Taxpayer Protection Act," which will be submitted to voters at the next general election in November 2026 or a special election. If approved, this amendment, taking effect on January 1, 2027, will establish new rules for state and local government revenue and spending, aiming to protect taxpayers. Key provisions include requiring voter approval for new taxes or tax rate increases, limiting annual increases in government spending and property tax revenue to the rate of inflation plus population or local growth, and mandating refunds of illegally collected revenue with interest. The resolution also outlines specific procedures for notifying voters about ballot issues related to taxes and debt, defines terms like "district" (state or local government, excluding enterprises) and "emergency," and allows local districts to reduce or end subsidies for programs delegated by the state, with exceptions for public education and federal mandates.
Committee Categories
Labor and Employment
Sponsors (1)
Last Action
Second Read and Referred S Economic and Workforce Development Committee (on 02/05/2026)
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://www.senate.mo.gov/26info/BTS_Web/Bill.aspx?SessionType=R&BillID=2589606 |
| BillText | https://www.senate.mo.gov/26info/pdf-bill/intro/SJR117.pdf |
| Analysis - Summary: Introduced | https://www.senate.mo.gov/26info/BTS_Web/Summary.aspx?SessionType=R&SummaryID=1345915&BillID=2589606 |
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