Bill > HB3149

This bill modifies existing Missouri law regarding county sales taxes, specifically by allowing counties to impose an additional sales tax for early childhood education services. Previously, certain sales tax revenues in first-class counties with a charter form of government and a population of nine hundred thousand or more were distributed in a specific way, but this bill amends that provision to state that these distribution rules do not apply if the revenue is used for early childhood education services. It also enacts a new section, 67.5420, which establishes an "Early Childhood Education Fund" where revenues from voter-approved sales taxes for early childhood education programs for children aged five and younger can be deposited. This fund will be administered by a board of directors, who will oversee programs aimed at improving the quality, affordability, and access to these services, prioritizing children in financial need, and can contract with various public and private entities for program delivery.

https://house.mo.gov/Bill.aspx?bill=HB3149&year=2026&code=R