Missouri
School Administrator Coalition
Education Bills List – 3-12-2021
HB27 - Modifies requirements for meeting notices and minutes of open meetings
Sponsor - Rep. Sara Walsh (R)
Summary - This bill requires posting notice, required under Section 610.020, RSMo, of the Open Records Law commonly known as the Sunshine Law, of meeting times, dates, places, and agendas as well as minutes of open meetings on a public governmental body's website and social media pages.
In addition, public governmental bodies must post proposed and adopted rules, ordinances, laws, or regulations on their website and social media pages within 24 hours after the meeting at which they are proposed or adopted exclusive of weekends and holidays.
Sponsor - Rep. Sara Walsh (R)
Summary - This bill requires all public employee retirement systems and quasi-governmental entities to report such system's or entity's employees' salaries and any incentive pay to the Missouri government accountability portal in the same manner as all state departments and agencies report.
This bill is the same as HB 2476 (2020).
HB35 - Modifies provisions relating to required immunizations
Sponsor - Rep. Suzie Pollock (R)
Summary - The bill prohibits any public school, public institution of higher education, or public daycare center from adopting a policy that would:
(1) require immunizations that are not required under state law or rule; or
(2) require a student who is exempted from receiving immunizations to receive an immunization. The bill also prohibits a municipality or county from requiring a school, public institution of higher education, or daycare to adopt these policies.
HB37 - Modifies provisions relating to immunizations
Sponsor - Rep. Suzie Pollock (R)
Summary - This bill makes changes to existing statute regarding immunization requirements.
Under current law, immunization requirements apply to children attending private, parochial, or parish schools. This bill removes such schools from immunization requirements, and instead applies immunization requirements to just public schools.
The bill prohibits the Department of Health and Senior Services from promulgating rules regarding immunization requirements for any immunization not specifically listed in the bill.
The bill allows a student to attend school if he or she can provide evidence of acquired immunity.
The bill clarifies that a student at a public elementary or secondary education school, a public institution of higher education, or a daycare can attend school by submitting a written religious or conscientious belief statement or submitting a religious or conscientious belief exemption form developed by the Department; the school or daycare cannot require any additional conditions before accepting the exemption. The bill requires the Department to create an informational brochure that outlines the process for obtaining an exemption to immunization requirements. The Department must also develop a standard religious or conscientious belief exemption form. The brochure and form must be available on the Department's website.
Under current law, students of public institutions of higher education residing in on-campus housing are required to get a meningococcal vaccine. This bill changes that requirement to require the vaccine only for students living in publicly-owned property.
Under current law, immunization requirements apply to a child attending private or parochial daycare centers, preschool, or nursery schools caring for 10 or more children. This bill removes such schools from immunization requirements, and instead applies the requirements just to public daycare centers, preschools, or nursery schools (regardless of the number of children).
Current law also requires immunizations for such children against any preventable childhood illness specified by the Department; this bill changes the immunization requirement to the same illnesses required to be vaccinated against for public school children.
The bill states that for purposes of child abuse, "abuse" and "neglect" does not include a decision to not immunize a child.
Under current law, a child who does not receive medical treatment for the sole reason of the legitimate practice of religious beliefs of the child's parents cannot be found to be an abused or neglected child. The bill says that a child not receiving immunizations due to religious or conscientious beliefs of the child's parents, cannot be a contributing factor for a finding of abuse or neglect. Additionally, a child not receiving immunizations cannot be a contributing factor in the Children's Division's decision to accept a report of abuse or neglect or to investigate or conduct a family assessment.
The Board of Registration of Healing Arts, within the Department of Commerce and Insurance, cannot initiate a contested hearing or refuse to issue or renew a license on the basis of or in retaliation for any health care provider licensee or applicant providing a medical immunization exemption statement or certification.
A health care provider cannot deny life-saving treatment to a child under 18 on the basis of the child not being immunized if the child has an immunization exemption for medical reasons or due to religious or conscientious beliefs.
This bill is similar to HB 2380 (2020) and HCS HB 711 (2019).
Sponsor - Rep. Richard Brown (D)
Summary - This bill repeals Section 21.750, RSMo, in which the General Assembly preempted the entire field of firearms regulation. Political subdivisions will now be able to regulate firearms in any manner allowed by state and federal law and that is consistent with their police powers or charter.
This bill is the same as HB 1261 (2020).
Sponsor - Rep. Sarah Unsicker (D)
Summary - This bill specifies that a recorder of deeds cannot accept for recording any deed or instrument by which any interest in residential, commercial, or industrial real property within the state can be granted, assigned, transferred, or otherwise conveyed to or vested in any person unless the deed or instrument indicates, in a manner to be determined by the State Tax Commission, that a completed certificate of value has been delivered to the Assessor. The certificate of value form must report specified information including the amount of the full actual consideration paid or to be paid, whether the transaction was at arm's length, and the actual or intended use of the property. A $10 filing fee is required.
Information contained in a certificate of value must be made available to the Commission for developing ratios as required in Chapter 163, RSMo, and for other statistical purposes or public proceedings. The Assessor is allowed to use the information for statistical purposes in implementing a general reassessment plan or an assessment and equalization maintenance plan. The required financial data need not be provided on a certificate of value for a transfer of title or other interest in residential, commercial, or industrial real property under specified situations.
The bill becomes effective January 1, 2022.
This bill is the same as HB 1278 (2020) and HB 63 (2019).
Sponsor - Rep. Sarah Unsicker (D)
Summary - This bill expands the current definition of "qualified higher education expenses" for Sections 166.400 to 166.455 and for Sections 166.500 to 166.529, RSMo, to include amounts not exceeding $10,000 that are paid as principal or interest on any qualified education loan incurred by the beneficiary or a sibling of the beneficiary to pay for the costs of attendance at an institution of postsecondary education. This will align the Missouri statute definitions relating to the "Missouri Higher Education Deposit Program" with the recently passed federal SECURE Act of 2019.
This bill is similar to HB 2478 (2020).
Sponsor - Rep. Adam Schnelting (R)
Summary - Currently, it is a crime to board a bus with a dangerous or deadly weapon or carry such a weapon in a terminal. This bill allows a concealed carry permit holder to lawfully carry firearms on public transportation, as defined in the bill. Anyone with a permit may also carry a firearm while traveling by bus. A person with or without a permit may transport a firearm in a non-functioning state by bus if ammunition is not available. This bill does not apply to property of Amtrak or any partnership in which Amtrak engages.
This bill is the same as HB 51 (2020 1st Extraordinary Session).
HB53 - Creates the Governor's Patriotism Advisory Commission
Sponsor - Rep. Adam Schnelting (R)
Summary - This bill establishes the "Governor's Patriotism Advisory Commission" comprised of seven members appointed by the Governor with the task of promoting the implementation of education and awareness programs that will increase awareness of the history and principles of the United States. The Commission's duties include; reporting to the Governor, developing a "Governor's Patriot Award", and advising state departments and agencies with regard to "patriotic education" as defined in the bill. The Department of Education and Secondary Education will provide funding and administrative support for the Commission which will terminate August 28, 2023 unless extended by the Governor.
Sponsor - Rep. Patricia Pike (R)
Summary - This bill requires the State Board of Education to amend the existing health or physical education academic performance standards, learning standards, and curriculum frameworks to include instruction on the use and evidence based effect of vapor products as defined in Section 407.925, RSMo.
This bill adds tobacco and vapor products to the definition of drugs used in Sections 161.500 to 161.508 known as the "Drug Free Schools Act".
This bill is similar to HB 1808 (2020).
HB64 - Modifies provisions relating to the cost of serving high-needs students
Sponsor - Rep. Patricia Pike (R)
Summary - Currently, the Department of Elementary and Secondary Education (DESE) will reimburse school districts for the costs of special education for high-needs children with an Individualized Education Program (IEP) exceeding three times the current expenditure per average daily attendance as calculated on the District Annual Secretary of the Board Report for the year in which the expenditures are claimed. This bill states that any money reimbursed to a school district, with 500 or less students, is excluded from such calculation.
This bill specifies that a school district shall submit the cost of serving any high-needs student with an IEP to DESE.
This bill is similar to HB 2544 (2020) and as HCS HB 957 (2019).
HB66 - Changes the laws regarding taxation of aircraft
Sponsor - Rep. Patricia Pike (R)
Summary - This bill increases the number of hours of operation per year a noncommercial aircraft at least 25 years old can fly from less than 50 hours to less than 100 hours in order to be assessed and valued at 5% of the aircraft's true value for property tax purposes.
This bill is the same as HB 1284 (2020) and HB 1205 (2019).
Sponsor - Rep. Chris Dinkins (R)
Summary - This bill specifies that no person shall operate a motor vehicle within a school zone, construction zone, or work zone while using a wireless communication device to make or take part in a phone call or to send, read, or write a text message or electronic message unless the device is equipped with technology allowing for handsfree operation or for voice-recognition hands-free texting and is being used in such manner.
This bill is similar to HB 1304 (2020).
HB74 - Establishes the "Joint Committee on Media Literacy"
Sponsor - Rep. Jim Murphy (R)
Summary - This bill establishes the "Joint Committee on Media Literacy" comprised of 14 members; three to be appointed by the Speaker of the House of Representatives, three appointed by the President Pro Tem of the Senate, and eight members appointed by the Governor as outlined in the bill.
The purpose of the Committee shall be to conduct a study on teaching "media literacy", the set of skills required to critically assess, analyze, create, and participate in the information and media environment in all of its formats including, but not limited to, advertising, film and television, journalism, music and radio, magazine and book publishing, websites, and mobile applications.
The Committee will meet at least once during each legislative session, and organize as outlined in the bill. The Committee shall also complete and submit a final report to the Governor, the Speaker of the House of Representatives, and the President Pro Tem of the Senate, which shall include recommendations and guidance on best practices as outlined in the bill by February 1, 2022.
The Department of Elementary and Secondary Education shall develop a plan for implementation of instruction in media literacy skills based on the Committee findings before July 1, 2022.
This bill is similar to HB 1402 (2020).
HB75 - Modifies provisions relating to public health
Sponsor - Rep. Jim Murphy (R)
Summary - This bill provides time limited authority for political subdivisions to order closures of businesses, churches, schools, or other public gatherings for reasons of public health or safety.
A public official is authorized to order closure for up to 15 days, then for a second period of up to 15 days upon approval of the government entity's legislative body. The order closure may be extended an addition 10 days at a time up to three times upon a 2/3's vote of the governmental entity's legislative body. After three extentions of 10 days any additional 10 day extention shall be upon unanimous approval of the government entity's legislative body.
This bill contains an emergency clause.
This bill is similar to HB 29 (2020 1st Extraordinary Session).
Sponsor - Rep. Jerome Barnes (D)
Summary - A person commits the offense of harassment of a school or recreation athletic contest official if the harassment occurs while the official is actively engaged in the conducting, supervising, refereeing, or officiating of a school-sanctioned athletic contest or a sanctioned recreation athletic contest, or in the immediate vicinity of a school-sanctioned athletic contest or a sanctioned recreation athletic contest and is based on the official's performance in conducting, supervising, refereeing, or officiating of an athletic contest.
A person who commits the offense of harassment of a school or recreation athletic contest official will be fined no more than $500, imprisoned for no more than 90 days, or both. In addition, the person will be ordered to perform court-approved community service work and to participate in a court-approved counseling program.
A person commits the offense of entry or remaining on site of a school or recreation athletic contest if the person, without authority, goes into or upon or remains in or upon, or attempts to go into or upon or remain in or upon, any immovable property that is used for any school or recreation athletic contest after having been forbidden to do so by any owner, lessee, or custodian of the property or by any other authorized person. A person who commits this offense will be fined no more than $500, imprisoned for no more than six months, or both.
This bill is the same as HB 1803 (2020).
HB79 - Expands the definition of special victim to include sports officials at a sporting event
Sponsor - Rep. Jerome Barnes (D)
Summary - This bill expands the definition of "special victim" under Section 565.002, RSMo, to include sports officials at a sporting event while performing their duties as sports officials.
This bill is the same as HB 1570 (2020)
Sponsor - Rep. Jerome Barnes (D)
Summary - This bill requires all licensed child care facilities to report annually to the Department of Health and Senior Services whether the facility has liability insurance coverage and provide proof of such coverage, if applicable. The Department shall include the information on its website and provide the name, address, and telephone number of the facility's liability insurance carrier upon request.
This bill is similar to HB 1571 (2020) and HB 315 (2019).
HB83 - Modifies penalties relating to criminal offenses involving the custody of children
Sponsor - Rep. Marlene Terry (D)
Summary - Under current law, the offense of interference with custody is a class A misdemeanor unless the person taken or enticed away from legal custody is removed from the state, in which case it is a class E felony. This bill increases the penalties from a class A misdemeanor to a class E felony and from a class E felony to a class D felony.
Under current law, the offense of parental kidnapping is a class E felony, unless it is committed by detaining or concealing the whereabouts of the child for between 60 and 119 days, in which case it is a class D felony. This bill changes the penalties from a class E felony to a class D felony and from a class D felony to a class C felony.
Sponsor - Rep. Jered Taylor (R)
Summary - The bill establishes the "Second Amendment Preservation Act", which:
(1) Declares that laws, rules, orders, or other actions which restrict or prohibit the manufacture, ownership, and use of firearms, firearm accessories, or ammunition exclusively within this state exceed the powers granted to the federal government except to the extent they are necessary and proper for governing and regulating land and naval forces of the United States or for organizing, arming, and discipling militia forces actively employed in the service of the United States Armed Forces;
(2) Declares that all federal acts, laws, executive orders, administrative orders, court orders, rules, and regulations, whether past, present, or future, that infringe on the people's right to keep and bear arms as guaranteed by the Second Amendment to the United States Constitution and Article I, Section 23 of the Missouri Constitution must be invalid in this state, including those that impose a tax, levy, fee, or stamp on these items as specified in the bill; require the registration or tracking of these items or their owners; prohibit the possession, ownership, use, or transfer of a firearm; or order the confiscation of these items;
(3) Declares that it must be the duty of the courts and law enforcement agencies to protect the rights of law-abiding citizens to keep and bear arms and that no person, including a public officer or state employee of this state or any political subdivision of this state, can have authority to enforce or attempt to enforce any federal laws, orders, or rules infringing on the right to keep and bear arms; and
(4) Specifies that any entity or person who knowingly acts under the color of any federal or state law to deprive a Missouri citizen of the rights or privileges ensured by the federal and state constitutions to keep and bear arms must be liable to the injured party for redress. Reasonable attorney fees and costs may be awarded to the prevailing party with specified exceptions. The employer of the individual who is found liable is responsible for the civil penalty, attorney's fees, and court costs associated with the litigation if the individual is found to have violated this act. Government entities may not recover under this act. Qualified immunity shall not be a defense.
This bill contains a severability clause.
This bill is similar to HB 1637 (2020).
HB86 - Modifies provisions relating to the concealed carrying of firearms
Sponsor - Rep. Jered Taylor (R)
Summary - This bill makes changes to the list of locations an individual can carry a concealed firearm within this state and the list of locations an individual with a concealed carry permit can carry a concealed firearm within the state. This bill also prohibits the state, political subdivisions, and public institutions of higher education from imposing any policies or contractual requirements that would have the effect of prohibiting employees or students from the carrying of concealed firearms into locations where concealed carry is not otherwise prohibited by law.
No changes have been made to the penalties for carrying a concealed firearm in locations prohibited under these sections.
This bill is similar to HB 1638 (2020).
HB87 - Enacts right-to-work provisions relating to labor organizations and workers
Sponsor - Rep. Jered Taylor (R)
Summary - This bill prohibits employers from requiring employees to join or refrain from joining a labor organization, requiring employees to pay any money to a labor organization, or requiring employees to pay any charity or third party the equivalent of money required to be paid by members of a labor organization. Any current agreement between an employer and labor organization contrary to this provision is exempted from these restrictions, but such restrictions shall apply to any current agreement that is later renewed, extended, amended, or modified.
Anyone violating a provision of the bill, or directing another to violate a provision, will be guilty of a class C misdemeanor, and any person injured as a result of a violation or threatened violation of the provisions of the bill may recover all resulting damages, including costs and reasonable attorney fees, and will be entitled to injunctive relief against any violator or person threatening a violation.
The prosecuting attorney, circuit attorney, or Attorney General of this state shall investigate and prosecute complaints of violations or threatened violations.
HB88 - Modifies provisions relating to paycheck deductions for public labor organizations
Sponsor - Rep. Jered Taylor (R)
Summary - Currently, a public body may withhold fees from public employee paychecks to pay labor organization dues, agency shop fees, or any other fees paid to a labor organization only upon the annual consent of such public employee. Annual consent is also required for labor organizations to use such fees or dues for political purposes.
This bill requires any such authorization to be submitted to the Department of Labor and Industrial Relations, along with clear and compelling evidence that the authorization was freely given. The Department is required to create and maintain an electronic database that allows any public employee to submit or revoke any authorization. Any authorization change will take effect at the beginning of the succeeding pay period.
This bill is the same as HB 2341 and SB 701 (2020).
Sponsor - Rep. Jered Taylor (R)
Summary - Currently, contractors and subcontractors working on public works projects are required to pay employees the prevailing wage for the particular locality in which the project is being completed. This bill repeals such prevailing wage laws.
HB91 - Changes the date on which property taxes become delinquent
Sponsor - Rep. Jered Taylor (R)
Summary - This bill moves the delinquency date of real and personal property taxes to the first day of March.
This bill is similar to HB 2457 (2020).
HB93 - Changes provisions governing school superintendent salaries and residency requirements
Sponsor - Rep. Jered Taylor (R)
Summary - This bill requires that any contract or employment agreement entered into by a school district with a superintendent must not have a total compensation exceeding three and one-half times the average total compensation provided to all teachers who are employed full time by the school district. The bill also requires superintendents to live within the boundaries of the school district, as specified in the bill.
This bill is similar to HB 2564 (2020).
Sponsor - Rep. Jered Taylor (R)
Summary - This bill prohibits the State Board of Education from making any substantive changes to any assessment test developed in accordance with Section 160.518, RSMo, and from eliminating its administration until schools have administered the test to students for five consecutive years unless such revision or elimination of a test is required in order to comply with federal law.
This bill is similar to HB 1642 (2020) and HB 264 (2019).
HB97 - Modifies provisions regarding the expungement of records
Sponsor - Rep. Mark Sharp (D)
Summary - This bill modifies provisions regarding the expungement of records.
INFORMATION FROM THE MISSOURI CENTRAL REPOSITORY
This bill specifies that the sheriff of any county or the City of St. Louis and judges of the circuit courts may make available to expungement clinics or legal aid organizations information obtained from the Missouri Central Repository.
Additionally, this bill adds that pro-bono clinics and legal aid organizations seeking to expunge criminal records of petitioners at no-charge, shall have access to all criminal history information in the possession or control of the Missouri Central Repository, except for criminal intelligence and investigation. In this situation, pro-bono clinics and legal aid organizations shall not be subject to provisions provided in the bill regarding the deletion of uniquely identifiable criminal history information of individuals.
EXPUNGEMENT OF CRIMINAL RECORDS
The bill specifies that offenses, violations, or infractions are committed as part of the "same course of criminal conduct” for purposes of expungement petitions if the offenses, violations, or infractions:
(1) Arose under the same criminal statute;
(2) Involve conduct that is the substantial equivalent of any offense, violation, or infraction sought to be expunged; or
(3) Occur within a time period suggesting a common connection between the offenses, not exceeding one year. Currently, certain offenses, violations, and infractions are not eligible for expungement.
This bill adds the offenses of forgery, defrauding secured creditors, and mortgage fraud as to the offenses that are eligible for expungement.
Additionally, this bill changes the provision regarding any offense of unlawful use of weapons as not eligible for expungement to any "felony" offense of unlawful use of weapons is not eligible.
This bill adds to the provisions regarding the evidence the court may consider and hear. The bill specifies that the court may hear testimony regarding violations of registration and licensing of motor vehicles, drivers' and commercial drivers' licenses, motor vehicle financial responsibility law, traffic regulations, and vehicle equipment regulations.
This bill repeals the provision that a court can make a determination at the hearing based solely on a victim's testimony.
This bill provides that, starting on January 1, 2022, before the Missouri Central Repository releases a record to an individual or noncriminal justice agency, it shall extract from the record all notations of arrests, indictments, or other information relating to the initiation of criminal proceedings where:
(1) Three years have elapsed from the date of arrest;
(2) No disposition is indicated in the record; and
(3) Nothing in the record indicates that proceedings seeking conviction remain pending.
Finally, currently, a person who has been granted an expungement of records pertaining to a misdemeanor or felony offense, an ordinance violation, or an infraction may answer "no" to an employer's inquiry into whether the person has ever been convicted of a crime.
This bill modifies the provision to include any person who has ever been arrested, charged, or convicted of a crime may answer "no" to an employer's inquiry (Section 610.140, RSMo).
This bill is similar to HB 2636 (2020).
HB98 - Modifies residency requirements for the "A+ Schools Program."
Sponsor - Rep. Mark Sharp (D)
Summary - This bill lowers the residency requirements for students to become eligible for an A+ grant from 2 years to 1 year.
This bill is similar to HB 2107 (2020).
HB101 - Modifies provisions governing workforce development in elementary and secondary education
Sponsor - Rep. Bradley Pollitt (R)
Summary - This bill provides a definition for a "school innovation team" and for a "school innovation waiver" and allows school innovation teams to submit a plan to the State Board of Education (SBE) for a state innovation waiver for a variety of purposes as outlined in the bill.
Plans submitted to the SBE must include the provision of law for which the waiver is being requested, as well as demonstrate the necessity of the waiver, provide measurable performance targets and goals, and demonstrate support for the plan, along with additional requirements as provided in the bill.
The bill provides the SBE specific criteria for the evaluation of submitted plans and permits the SBE to make modifications to the plan with the cooperation of the school innovation team.
School innovation waivers are only effective for three years beginning the school year following the approval and may be renewed. Only one waiver may be in effect per school at a time, and specific restrictions to statutory requirements relating to school start date, teacher certification, teacher tenure, or any requirement imposed by federal law, are applicable (Section 161.214, RSMo).
The bill increases the state school funding for attendance of a student enrolled in a virtual class from 94% to 95% (Section 162.1250).
The bill expands the definition of average daily attendance to include pupils that are between the age of three to five and meet the criteria set forth in the bill (Section 163.018).
Currently, Individual Career and Academic Plans (ICAP) are optional. This bill requires students to develop an ICAP which must be reviewed annually, by school personnel and the student's parent or guardian. The ICAP must now include a declaration of a student's postsecondary plan (Section 167.903). This bill requires students in public and private schools to complete the Free Application for Federal Student Aid (FAFSA) before being eligible for a certificate of graduation. Exemptions to this requirement include enlistment in the Armed Forces, or parental consent (Section 167.907).
The bill requires the Department of Higher Education and Workforce Development (DHEWD) to establish a procedure for high school students enrolled in career and technical education programs to complete an application for aid through the Employment and Training Administration of the United States Department of Labor under the federal Workforce Innovation and Opportunity Act.
The bill requires the Department of Elementary and Secondary Education (DESE) to ensure that by the 2021-22 school year 50% of DESE area career centers have the means and capability to allow students to complete the application for aid. The percentage increases to 70% for the 22-23 school year, 90% for the 2023-24 school year, and by the 2024-25 school year and thereafter DESE will ensure that 100% of the area career centers will have the means and capability to allow students to complete the application (Section 167.908).
Currently, a retired certificated or uncertified teacher receiving a retirement benefit may be employed full time for two years without losing their benefit. This bill would extend the time period to four years if the school district demonstrates a shortage.
The bill allows a retired teacher to be employed as a superintendent if they meet qualifications set forth in the bill.
The total number of retired members working for a school district shall not exceed, at any one time, the lesser of 10% of the total number of employees for that district or 10 employees (Section 169.141).
Section 169.596 has a delayed effective date of January 1, 2022 and Section 167.903 has an effective date of July 1,2022. This bill is similar to HCS HB 2174 (2020).
HB102 - Expands the definition of special victim to include sports officials at a sporting event
Sponsor - Rep. Bradley Pollitt (R)
Summary - This bill expands the definition of "special victim" under Section 565.002, RSMo, to include sports officials at a sporting event while performing their duties as sports officials.
This bill is the same as HB 1809 (2020) and HB 319 (2019).
HB103 - Prohibits the use of a hand-held wireless communication device within a school zone
Sponsor - Rep. Bradley Pollitt (R)
Summary - This bill specifies that no person shall operate a motor vehicle within a school zone while using a wireless communications device to make or take part in a phone call or to send, read, or write a text message or electronic message unless the device is equipped with technology allowing for hands-free operation or for voicerecognition hands-free texting and is being used in such manner.
This bill is the same as HB 1847 (2020).
Sponsor - Rep. Gretchen Bangert (D)
Summary - This bill requires that firearms beings transported or stored in a motor vehicle be unloaded and stored in a locked trunk or locked container. The bill allows loaded handguns to be transported within the cabin of a motor vehicle as long as they are not left unattended. Anyone who violates this provision shall be guilty of a class B misdemeanor. Any person that transports or stores in a motor vehicle, outside of a locked container or locked trunk, a loaded, concealed firearm, commits the offense of unlawful use of a weapon and is guilty of a class B misdemeanor. The bill makes exceptions for certain individuals if the concealable firearm is in the passenger compartment of the vehicle, is lawfully possessed, and the firearm is a handgun under the direct control of the person carrying the firearm, the person is also in possession of an exposed firearm or projectile weapon for the lawful pursuit of game, the person and motor vehicle are in the person's dwelling unit or premises, or the person is traveling on a continuous journey peaceably through this state.
This bill is similar to HB 1267 (2020).
HB106 - Establishes qualifications for substitute teachers
Sponsor - Rep. Gretchen Bangert (D)
Summary - This bill creates qualifications for substitute teaching; including a high school diploma or GED, successful completion of a competency test, a classroom management course, and completion of a criminal background check.
The competency test and classroom management courses shall be developed by the Department of Elementary and Secondary Education (DESE) or the particular school district for which the individual desires to substitute.
The bill provides for certificate renewal annually by completing a new criminal background check and participating in at least one hour of professional development training.
This bill is similar to HB 2727 (2020).
HB107 - Establishes the Missouri Teachers Classroom Supply Assistance Program
Sponsor - Rep. Gretchen Bangert (D)
Summary - This bill establishes the "Missouri Teachers Classroom Supply Assistance Program", which, beginning July 1, 2022, requires the Department of Elementary and Secondary Education (DESE) to provide money to each school district and charter school specifically for teachers to purchase classroom materials and school supplies. DESE will calculate the amount per teacher and distribute the funds to school districts before August 1 of each year. School districts will provide each teacher in their district with a pre-loaded debit card issued specifically for this program, and with a tax exempt number. Teachers using the card must submit receipts for all purchases to be maintained by the school district or charter school for 5 years.
This bill is similar to HB 2759 (2020).
HB108 - Requires school districts to provide instruction in cursive writing
Sponsor - Rep. Gretchen Bangert (D)
Summary - This bill requires school districts to provide instruction in cursive writing by the end of the fifth grade, including a proficiency test of competency in reading and writing cursive.
This bill is similar to HB 1262(2020) and HB 54 (2019).
Sponsor - Rep. Gretchen Bangert (D)
Summary - Before January 1, 2022 the State Board of Education (SBE) shall convene a work group to develop a written curriculum framework for the "Career Readiness" course that may be offered by school districts and charter schools beginning in 2024-25 for every junior high school or charter school giving instruction in the 8th grade.
The bill outlines the purpose of the course and details aspects of the curriculum framework including but not limited to: explaining the differences between types of colleges, describing technical degrees offered by colleges, advising students of any advanced placement courses that they may take at the school, describing the availability of virtual courses, and providing opportunities to take an ACT assessment and a basic math and writing test to assess current skill levels. The course must meet for 3,915 minutes and focus on career readiness and emphasize the importance of work ethic, communication, collaboration, critical thinking, and creativity.
The course shall demonstrate that graduation from a four-year college is not the only pathway to success. The course shall describe at least 16 pathways to success in detail and include guest visitors who represent each pathway described
The bill repeals Section 167.910 RSMo relating to the "Career Readiness Course Task Force".
This bill is similar to HB 2596 (2020).
HB114 - Modifies provisions relating to the state motor fuel tax
Sponsor - Rep. Steve Butz (D)
Summary - The bill will increase the tax on motor fuel by $0.10 from its current level of $0.17 per gallon to $0.27 cents per gallon using incremental increases of $0.02 per gallon beginning January 1, 2022, and ending on January 1, 2026. It would also require alternative fuels to be taxed at a substantially similar rate approved by the Department of Agriculture beginning January 1, 2028.
This bill is the same as HB 1477 (2020) and HB 822 (2019).
HB119 - Modifies provisions relating to seclusion and restraint policies in public schools
Sponsor - Rep. Ian Mackey (D)
Summary - This bill defines "restraint" and "seclusion" and requires school districts, charter schools, or publicly contracted private providers to include in policy a prohibition on the use of restraint and seclusion, for any purpose other than situations or conditions in which there is imminent danger of physical harm to self or others. Any incident requiring restraint or seclusion shall be monitored by school personnel with written observation.
The bill requires that before July 1, 2022 each school district, and charter school, or publicly contracted private providers policy shall include:
(1) When to remove a child from restraint, seclusion, or isolation;
(2) Requirement for annual mandatory training;
(3) Reporting requirements for any occurrence of restraint, seclusion or isolation as outlined in the bill, including the reporting requirements for parental notification and giving a copy of each report to the Department of Elementary and Secondary Education (DESE).
(4) Requirement that each school district, and charter school, or publicly contracted private provider annually review the continued use of restraint, seclusion, or isolation.
The bill provides protections for individuals that report or provide information about violations of policy under this section.
The bill requires DESE to compile and maintain all incidents reported under this section in the Department's Core Data System and make such data available on the Missouri Comprehensive Data System.
This bill is similar to HB 1568 and HB 1569 (2020).
Sponsor - Rep. Ian Mackey (D)
Summary - This bill prohibits districts from suspending students in kindergarten through third grade.
This bill is similar to HB 1069 (2019)and HB 2105 (2020).
HB121 - Modifies provisions relating to age for school entry
Sponsor - Rep. Ian Mackey (D)
Summary - Currently, the minimum required attendance age for students is seven years of age. This bill would lower the age from seven to five years of age.
This bill is similar to HB 583 (2019) and HB 2389 (2020).
HB122 - Creates new provisions related to serving meals to students
Sponsor - Rep. Ian Mackey (D)
Summary - This bill requires schools to provide a United States Department of Agriculture reimbursable meal to any student who requests one regardless of whether the student cannot pay for a meal or owes money for earlier meals, unless the student's parent or guardian has provided written permission to withhold a meal. Schools may not require a student to throw a meal away because of inability to pay for the meal or because of a meal debt, nor may they publicly stigmatize or identify students.
The bill also specifies that if a student owes money for five or more meals, the school must determine if the student is eligible for free meals, attempt to have the student's parent or guardian fill out a meal application, and contact the student's parent or guardian to offer assistance with a meal application.
The bill also requires schools to direct communication about a student's meal debt to a parent or guardian, not the student. Schools may not require a parent or guardian to pay fees or costs from collection agencies hired to collect meal debts.
This bill is similar to HB 627 (2019) and HB 2390 (2020).
Sponsor - Rep. Ian Mackey (D)
Summary - This bill specifies that any public school or public community college, college or university may donate any unconsumed food that is prepared by the school to certain farms, farmers, or farming operations.
This bill is the same as HB 2391 (2020).
HB124 - Allows show choir and marching band to satisfy high school physical education credits
Sponsor - Rep. Ian Mackey (D)
Summary - This bill will allow the State Board of Education to adopt rules necessary to allow a student's participation in a curricular show choir or marching band to satisfy physical education credits required for graduation from the student's high school.
This bill is similar to HB 2392 (2020).
HB125 - Modifies provisions of the "Whistleblower's Protection Act"
Sponsor - Rep. Ian Mackey (D)
Summary - This bill amends the definition of an "employer" so that the state of Missouri, its agencies, and political subdivisions are considered employers for the purposes of the Whistleblower's Protection Act.
The bill also amends the definition of "protected person". Currently, employees in supervisory or managerial positions who report unlawful acts or serious misconduct that concerns matters upon which that employee is employed to report on or provide a professional opinion on are not considered protected persons. Neither are employees who report unlawful acts or violations of a clear mandate of public policy to the person the employee claims to have committed the act. This bill removes these exceptions from the definition of "protected person".
This bill is the same as HB 2393 (2020).
HB137 - Changes provisions related to funding for charter schools
Sponsor - Rep. Doug Richey (R)
Summary - This bill requires charter schools and each school district to include an annual independent audit to verify pupil residency.
The bill requires school districts to pay for each pupil attending a charter school in that district based on the formula established in the bill which includes all state aid and local aid received by the school district divided by the total weighted average daily attendance of the school district and all charter schools within the school district. The bill defines "local aid" to include all local and county revenue received by the school district and charter schools within the school district, with specific examples and exclusions specified in the bill.
School districts must calculate the amount of local aid owed to a charter school monthly and make timely payments to the charter school as outlined in the bill. The Department of Elementary and Secondary Education shall conduct an annual review of payments from school districts with measures for over and underpayment as outlined in the bill. This bill has a delayed effective date of July 1, 2022 and replaces the current funding mechanism for charter schools which will no longer apply after June 30, 2022.
This bill is similar to HB 1664 (2020).
HB150 - Requires bleeding control kits in all public school and charter school classrooms
Sponsor - Rep. Brenda Shields (R)
Summary - This bill creates the "Stop the Bleed Act", defines "bleeding control kits" and requires the Department of Elementary and Secondary Education (DESE) to develop a traumatic blood loss protocol for school personal by January 1, 2022.
The bill outlines the specific requirements for the blood loss protocol which shall include a bleeding control kit in each classroom in a school district. Additionally, each district must designate a minimum of five school personnel to receive annual training on the use of a blood control kit.
The bill requires DESE and each school district and charter school to maintain information regarding the traumatic blood loss protocol and the Stop the Bleed national awareness campaign on their respective websites. However, any school district or charter school that has a traumatic blood loss protocol prior to the effective date of this section shall be exempt from the requirements of this bill.
This bill is similar to HB 1991 (2020).
HB151 - Allows school districts that share superintendents to receive additional state aid
Sponsor - Rep. Brenda Shields (R)
Summary - Beginning July, 1 2022, this bill allows a school district that enters into an agreement with another district to share a superintendent to receive an additional $30,000 per year in state aid for up to five years. The bill directs districts to spend the additional compensation and half of the savings from sharing a superintendent on teacher salaries or counseling services.
The bill prevents individuals exercising supervisory duties within the district that no longer work for the district from receiving compensations as outlined for two years after the employment ends.
Currently, an adult high school includes on-site child care for the children of students, this bill removes the on-site requirement and specifies that an adult high school is considered a "secondary school system" in regards to providing child care. The bill also adds that a student connected online to a live class is considered in-person instruction for an adult high school student.
The bill provides a definition for a "school innovation team" and for a "school innovation waiver" and allows school innovation teams to submit a plan to the State Board of Education (SBE) for a state innovation waiver for a variety of purposes as outlined in the bill.
Plans submitted to the SBE must include the provision of law for which the waiver is being requested, as well as demonstrate the necessity of the waiver, provide measurable performance targets and goals, and demonstrate support for the plan, along with additional requirements as provided in the bill.
The bill provides the SBE specific criteria for the evaluation of submitted plans and permits the SBE to make modifications to the plan with the cooperation of the school innovation team.
School innovation waivers are only effective for three years beginning the school year following the approval and may be renewed. Only one waiver may be in effect per school at a time, and specific restrictions to statutory requirements relating to school start date, teacher certification, teacher tenure, or any requirement imposed by federal law, are applicable
This bill is similar to HB 1903 (2020).
HB159 - Modifies provisions for renewable energy technology
Sponsor - Rep. Rudy Veit (R)
Summary - This bill modifies the definition of "Renewable Energy Resources" for the purposes of the Renewable Energy Standard by removing the requirement that hydropower source has a nameplate rating of 10 megawatts or less.
This bill is the same as HB 2743 (2020).
HB163 - Modifies provisions relating to workers' compensation law
Sponsor - Rep. Rudy Veit (R)
Summary - The Division of Workers' Compensation within the Department of Labor may give priority to and pay from the Second Injury Fund, all death benefits related to claims before January 1, 2014 and ongoing medical expenses occurring before January 1, 2014.
If a group of employers who have been granted self-insurance authority under Chapter 537, RSMO or a public sector individual employer granted self-insurance authority under Chapter 537, files for bankruptcy, and fails to pay any of its obligations that are owed to an injured employee or an injured employee's dependent or dependents, the Division shall call upon the entire security posted by the group of employers or public sector individual employer.
The Division may refer all known losses or cases of the group of employers or public sector individual employer to a third-party administrator or any such entity authorized in this state to administer the Workers' Compensation cases. Any unused portion of the security proceeds must be returned to the Division.
This bill is the same as HB 1542 (2020).
HB164 - Allows school districts to divide into subdistricts
Sponsor - Rep. Rudy Veit (R)
Summary - This bill allows for any seven-director school district or an urban district to be divided into subdistricts and provides for the process for the election of subdistrict board members. Subdistricts shall be of contiguous and compact territory and as nearly equal in population as practicable. The length of directors terms, election procedures, filling of vacancies, and residency requirements are detailed in the bill.
This bill is similar to HB 2029 (2020).
Sponsor - Rep. Mark Ellebracht (D)
Summary - This bill allows county schools to receive the proceeds of fines for specified municipal ordinance violations in the same manner that they currently collect revenue for fines collected for the breach of state laws.
This bill is the same as HB 1357 (2020); and similar to HB 1202 (2019).
Sponsor - Rep. Mark Ellebracht (D)
Summary - This bill specifies that an individual may be charged with voluntary manslaughter if he or she abuses an elderly person, a person with a disability, or a vulnerable person and such abuse significantly contributed to the victim's suicide.
The bill also creates the offense of promoting a suicide attempt, which is a class E felony. A person commits the offense of promoting a suicide attempt if he or she abuses an elderly person, a person with a disability, or a vulnerable person and such abuse significantly contributed to the victim's suicide attempt.
This bill is the same as HB 1359 (2020); and HB 224 (2019).
Sponsor - Rep. Mark Ellebracht (D)
Summary - This bill amends the Missouri Sunshine Law in Chapter 610, RSMo. It amends the definition of "public record" to include the social media pages of a public governmental body, including the personal social media pages of members of the governmental body in specified circumstances. The bill expands the requirements for preservation of communications through electronic means, including social media accounts, and requires the public entity to produce such records in usable electronic format.
This bill is the same as HB 1363 (2020).
HB177 - Modifies provision for closed meetings of governmental bodies
Sponsor - Rep. Mark Ellebracht (D)
Summary - This bill modifies the law to allow records or meetings of governmental bodies that include descriptions of discussion about security procedures, including evacuation and lock down procedures, to remain confidential and closed to the public.
This bill is the same as HB 1366 (2020).
HB180 - Authorizes a waiver for certain property tax penalties
Sponsor - Rep. Mark Ellebracht (D)
Summary - This bill authorizes a one-time waiver, at the discretion of the county collector, for a penalty for late payment of property tax so long as the tax is paid within 30 days of the due date and the taxpayer timely paid the tax on the property for the past five years. The penalty is only waived for property tax up to $20,000.
This bill is the same as HB 1369 (2020) and HB 395 (2019) .
HB181 - Modifies the computation of heritage value in condemnation proceedings
Sponsor - Rep. Mark Ellebracht (D)
Summary - Currently, "heritage value" applies to real property that has been owned within the same family for at least 50 years, and the value is calculated to be 50% of fair market value. This bill amends the definition of "heritage value" to apply to real property that has been owned within the same family for at least 10 years and one day. Heritage value for property that has been owned within the same family for 10 years and one day shall be 10% of fair market value. For every 10 years and one day increment thereafter, such value shall increase by 10% for each such increment.
This bill is similar to HB 1370 (2020).
HB183 - Modifies provisions relating to ethics
Sponsor - Rep. Mark Ellebracht (D)
Summary - This bill allows the Missouri Ethics Commission to initiate an independent investigation by the Executive Director when there are reasonable grounds to believe that a specified violation has occurred and there is a unanimous vote of the six members of the commission, with all members voting. If there are no reasonable grounds to believe a violation has occurred, then the investigation is terminated and the individual under investigation will be notified of the reasons for the disposition of the investigation.
The bill also imposes the current liquid investment requirements for candidate, campaign, and debt service committees under Sections 130.021 and 130.034, RSMo, on continuing committees and political party committees. An expired provision allowing the transfer of committee funds to trusts for the benefit of spouses or children in certain cases is also repealed.
This bill is the same as HB 1372 (2020).
Sponsor - Rep. Mark Ellebracht (D)
Summary - This bill specifies that a prosecuting or circuit attorney, sheriff, Police Commissioner in St. Louis City, Chief of Police in St. Charles and St. Louis County, or any law enforcement agency that is conducting an investigation related to fraud or theft by a public servant or an offense of misconduct within the attorney's or law enforcement agency's jurisdiction may request the State Auditor to audit all or part of the jurisdiction in which he or she represents or the law enforcement agency serves regarding the receipt and expenditure of public funds. Also, the governing body of a county, with a majority vote, may request such audit. The State Auditor must report any findings to the attorney or law enforcement agency that requested the audit.
This bill is the same as HCS HB 1375 (2020) and similar to HB 997 (2019).
Sponsor - Rep. Mark Ellebracht (D)
Summary - Beginning January 1, 2023, this bill requires anyone who is 18 years of age or younger and has never held a U.S. or foreign driver's license to complete a driver's education program approved by the Highways and Transportation Commission. Methods for proving prior licensure in foreign countries and other states is specified in the bill. A process for certification of programs is specified in the bill and the Commission may contract with public and private institutions to provide the program free of charge to applicants.
The "Driver's Education Training Fund" is created for the purpose of funding such education contracts. Fees for the fund are specified in the bill and the bill is subject to the passage of a Constitutional amendment authorizing a specified $1 licensing fee for motor vehicles, trailers, issuance and renewal of driver's licenses, watercraft, and outboard motors.
This bill has a contingent effective date for specified provisions.
The bill will sunset six years after the effective date.
This bill is similar to HB 1506 (2020).
Sponsor - Rep. Mark Ellebracht (D)
Summary - This bill requires public institutions of higher learning to adopt and implement policies, as outlined in the bill, that will give undergraduate course credit to entering freshman students for each advanced placement (AP) examination upon which such student achieves a score of three or higher. The Coordinating Board for Higher Education will consult with the Department of Elementary and Secondary Education to identify correlations between subject matter and content in courses and examinations in the AP program, and shall make that information public on the Board's website.
This bill is the same as HB 1508 (2020).
Sponsor - Rep. Alan Gray (D)
Summary - This bill establishes the "Council for Community Education". The Council shall study and make recommendations regarding establishing community education programs in which public school buildings are used as community centers operated by the School Board in cooperation with other community groups to provide community services. The council shall have 11 members appointed by the Governor.
This bill is the same as HB 411 (2019) and HB 1624 (2020).
HB207 - Creates subdistricts within certain school districts
Sponsor - Rep. Alan Gray (D)
Summary - This bill requires the Board of Election Commissioners of St. Louis County to establish seven subdistricts for any school district in St. Louis County that is within, or adjoining another school district that is within, a street light maintenance district with a population less than 3,000. The subdistricts will be established for the purpose of electing school district directors. The bill specifies how the subdistrict boundaries will be drawn.
This bill is similar to HB 413 (2019) and to HB 1625 (2020).
HB210 - Exempts the retail sale of food from local sales tax
Sponsor - Rep. Alan Gray (D)
Summary - This bill exempts food, as defined in the bill, from local sales tax.
This bill is the same as HB 2665 (2020).
HB211 - Modifies provisions relating to retirement systems
Sponsor - Rep. Alan Gray (D)
Summary - This bill allows retirees from the St. Louis Public School Retirement System to receive a one-time supplemental payment equal to the lesser of the person's gross amount of the regular pension benefit or $2,000. Subject to appropriation the supplemental payment shall be payable no later than September 30, 2022.
This bill is the same as HB 2744 and HB 2728 (2020).
Sponsor - Rep. Justin Hill (R)
Summary - This bill allows firearm owners to transport and store firearms in privately owned, locked vehicles in parking garages, parking lots, and parking spaces. Property owners, tenants, employers, and business entities are exempt from both civil and criminal liability for any occurrences involving these firearms and the entity may require firearms to be kept in a locked case and hidden from view if stored in a vehicle. An employer may ban employee firearms from vehicles owned or leased by the employer. An employer and business may ban firearms from certain limited access parking areas if storage areas for firearms are made available to the employee or customer, or if alternative parking areas are provided that are reasonably close to the business or employer.
This bill is the same as HB 2099 (2020).
HB214 - Modifies provisions relating to the misclassification of workers
Sponsor - Rep. Justin Hill (R)
Summary - This bill establishes the criteria of a worker to be considered as an independent contractor. The bill states that independent contractors shall have a written contract that states the person is an independent contractor, not an employee, and that the person is responsible for all costs, fees, and taxes as an independent contractor. In addition, the person must have the right to control the manner and means by which the work is accomplished, and satisfies at least five out of nine listed requirements of an independent contractor. This bill also changes the definition of "employee" by removing the reference to the factors in IRS Rev. Rule 87-41, 1987-1 C.B.296 and stating that an individual who meets the requirements for an independent contractor as specified in this bill is not an employee.
This bill is the same as HB 1920 (2020) and similar to HCS HB 1137 (2019).
Sponsor - Rep. Justin Hill (R)
Summary - This bill changes the laws regarding unemployment compensation. Currently, the maximum total amount of benefits any insured worker may receive during any benefit year must not exceed 20 times his or her weekly benefit amount or 33 1/3% of his or her wage credits. This bill repeals that provision and, beginning January 1, 2022, limits benefits based upon a sliding scale from 13 weeks if the Missouri average unemployment rate is below 6%, to 20 weeks if the Missouri average unemployment rate is 9% or higher.
The bill specifies that the meaning of "Missouri average unemployment rate" is based upon the seasonally adjusted statewide unemployment rates, and revises the definition of "wages" as it applies to employment security laws to include termination pay and severance pay. Any lump sum payment of wages from severance pay must be pro-rated for the purposes of determining unemployment benefits.
The bill raises the amount required in the Unemployment Compensation Fund before an employer's contribution rate is decreased. The bill also modifies the procedures for the Board of Unemployment Fund Financing to meet and consider the issuance of credit instruments to repay federal advances to the fund, and modifies the time employers shall pay the interest assessment on credit instruments.
This bill is the same as HB 1921 (2020) and HB 217 (2019).
HB224 - Designates the first full week of February each year as school counseling week in Missouri
Sponsor - Rep. Ingrid Burnett (D)
Summary - This bill designates the first week of February each year as "Missouri School Counseling Week" to recognize the importance of counselors in student success in Missouri schools and beyond.
This bill is similar to HB 2247 (2020).
Sponsor - Rep. Ingrid Burnett (D)
Summary - Beginning on July 1, 2022, this bill requires every public school and charter school to provide period products in the restrooms for all middle school, junior high, and high school buildings in which there are students in grades six through 12 at no charge to the students. "Period Products" are defined as tampons and sanitary napkins for use in connection with the menstrual cycle. This bill removes language restricting school districts or charter schools from providing abortion services, or permitting the distribution of course materials or instruction relating to human sexuality or sexually transmitted diseases if the distributer provides abortion services.
This bill is similar to HB 2484 from 2020.
HB228 - Permits recording of IEP or Section 504 meetings by a student's parent or legal guardian
Sponsor - Rep. Chuck Basye (R)
Summary - This bill prevents any public school districts and charter schools from prohibiting a parent or guardian from audio recording any meeting held under the Federal Individuals with Disabilities Education Act (IDEA)or a Section 504 plan meeting (Federal Rehabilitation Act of 1973).
Districts or charter schools may not require parents to provide more than 24 hours notice in order to record said meeting, and no school district employee who reports a violation under this section shall be subject to discharge, retaliation, or any other adverse employment action for reporting.
This bill is similar to HCS HB 1540 (2020).
HB229 - Establishes procedures for school board member recall elections
Sponsor - Rep. Chuck Basye (R)
Summary - This bill establishes a recall procedure for school board members.
Members may not be recalled during the first 30 days or last 180 days of their term. The recall petition requirements are outlined in the bill and include grounds for which a recall may be called which include but are not limited to: conduct that adversely affects the rights and interests of the public; commission of an act of malfeasance; and moral turpitude.
The notice for recall is required to be sent to the Board member's school district and the Board member may file a statement in response to the recall notice of intention. Procedures for the circulation of a petition for recall, the certification of the petition, and the date and manner for the recall ballot language and election are outlined in the bill.
This bill is the same as HB 2360 (2020).
HB230 - Changes the laws regarding firearms
Sponsor - Rep. Chuck Basye (R)
Summary - This bill states that a "concealed carry permit" must include any valid peace officer license issued by the POST commission.
This bill is the same as HB 1669 (2020).
Sponsor - Rep. Chuck Basye (R)
Summary - This bill creates the "Students' Right to Know Act", which, beginning January 1, 2022, requires the Department of Higher Education and Workforce Development to annually collect and compile specified information to help high school students make more informed decisions about their futures and ensure they are adequately aware of the costs of four-year college and alternative career paths.
This bill also creates the "Informed Student Document Act" and requires the Board for Higher Education to develop an informed student document to include information relating to the institutional grouping, with comparisons to other in-state and outof-state peer institutions with averages regarding costs, employment, and admissions as specified in the bill. The document must be available to school guidance counselors by October 15th of each year.
The bill also requires that a prospective student or the student's parent or legal guardian verify that the Document has been read prior to application to the institution. The Document is also required to be available on the website of the Department of Higher Education and Workforce Development and on the website of each individual institution.
This bill is similar to HCS for HB 1774 and 1994 (2020).
Sponsor - Rep. Jay Mosley (D)
Summary - Beginning January 1, 2022, if any amount of financing is extended to the cost of any state or local sales tax for a motor vehicle, the financing entity must remit the amount of the sales tax directly to the taxing authority and the amount will be credited towards any amount of sales tax due by the purchaser. This direct transfer requirement will be a condition of any financing agreement to purchase a motor vehicle. Failure of the financing entity to properly remit the funds to an appropriate taxing authority will not be a defense to any claim owed by either party, and both parties will be jointly liable for any taxes owed.
This bill is the same as HB 1598 (2020).
Sponsor - Rep. Ann Kelley (R)
Summary - This bill codifies an emergency rule enacted by the State Board of Education in 2020, creating an alternative route for substitute teaching licensure. The bill allows applicants for a substitute teaching license to complete 20 clock hours of approved substitute teacher training as outlined in the bill in lieu of the current 60 college credit hours. This provision expires August 28, 2024.
HB243 - Changes attendance requirements for virtual classes
Sponsor - Rep. Jeff Porter (R)
Summary - The bill increases the state school funding for attendance of a student enrolled in a virtual class from 94% to 95% and modifies directions for incremental payment.
HB244 - Modifies provisions relating to sales and use tax and certain real property tax
Sponsor - Rep. Jeff Porter (R)
Summary - This bill creates the "Utilizing Streamlined Sales and Use Tax Services Act".
REMOTE SALES TAX COLLECTION (Sections 32.070, 144.079, 144.080, 144.082; Sections 144.111-144.114; Sections 144.190, 144.212, and 144.600. RSMo).
The Department of Revenue may register Missouri with the Streamlined Sales and Use Tax Agreement Governing Board to participate in the Streamlined Sales and Use Tax Agreement as a nonmember state, and the Department is authorized to take all such actions as may be reasonably required to do so. Such actions may include, but are not limited to, the adoption of rules and regulations and the procurement of various goods and services, which may be coordinated jointly with the Governing Board and with other states. If the Department registers this state as a nonmember state, the Department shall also complete and periodically update a certificate of compliance and taxability matrix that notes how this state's sales and use tax laws follow and deviate from the Streamlined Sales and Use Tax Agreement requirements.
Additionally, the Department is authorized to consult, contract, and work jointly with the Governing Board, and other states as necessary, to allow sellers to use the Governing Board's Certified Service Providers and Central Registration System services. The Department is authorized to collaborate with the Governing Board to:
(1) Establish and provide a certification process to allow certified service providers to receive compensation according to a defined compensation structure; and
(2) Enter into any necessary contractual relationships between this state, the governing board, and certified service providers. Such contractual relationships may address:
(a) The responsibilities of the Governing Board, certified service providers, and the sellers that contract with certified service providers relating to the liability for proper collection and remittance of sales and use taxes;
(b) The responsibilities of the Governing Board, certified service providers, and the sellers that contract with certified service providers relating to record keeping, auditing, and the protection of taxpayer information confidentiality; and
(c) The method and amount of compensation to be provided to certified service providers by this state for the services of such certified service providers to certain sellers.
The Department is authorized to pay any necessary annual dues to the Governing Board for this state's participation as a nonmember state in the Streamlined Sales and Use Tax Agreement and for the associated privileges and benefits of such participation. Such dues shall not exceed the dues that would be owed to the Governing Board if this state were deemed a full member state under the Streamlined Sales and Use Tax Agreement.
If the Department registers this state as a nonmember state under this bill, the Department shall comply with the Governing Board's requirements relating to the use of the Board's Central Registration System. The Department is explicitly authorized to enter into a contract with the Governing Board relating to the use of the Central Registration System; provided that, any such contract shall only impose upon this state such requirements as are consistent with any requirements imposed upon full member states to the Streamlined Sales and Use Tax Agreement (Section 32.070, RSMo).
This bill provides that a purchaser shall be relieved from any additional tax, interest, additions, or penalties for failure to collect and remit the proper amount of tax owed on a purchase if:
(1) A purchaser's seller or a certified service provider relied on erroneous data provided by the Director on tax rates, boundaries, taxing jurisdiction assignments, or in the taxability matrix created in this bill;
(2) A purchaser using a database created in this bill received erroneous data provided by the Director on tax rates, boundaries, or taxing jurisdiction assignments; or
(3) A purchaser relied on erroneous data provided by the Director in the taxability matrix created in this bill (Section 144.060).
This bill provides that the Director shall promulgate rules to allow for the issuance of direct-pay permits to purchasers. Purchasers holding such a permit shall be permitted to purchase goods and services that are subject to sales tax without remitting payment of the tax to the seller at the time of purchase. Such purchaser shall make a determination of the amount of tax owed and shall report and remit such amount directly to the taxing jurisdiction (Section 144.079).
Additionally, this bill:
Alters the frequency and thresholds for sales tax returns and remittance (Section 144.080).
Provides that the Director of the Department of Revenue shall participate in the Central Registration System described in this bill and shall allow sellers in this state to register with such system at no cost (Section 144.082).
Provides sourcing guidelines for all retail sales in or into this state (Sections 144.111, 144.112, 144.113. and 144.114).
Provides that if the Department registers this state to participate in the Streamlined Sales and Use Tax Agreement as a nonmember state, the Director shall provide a monetary allowance from the taxes (provided they shall not be entitled simultaneously to deduct the 2% timely filing allowance) collected to each of the following:
(1) A certified service provider, in accordance with the agreement and under the terms of the contract signed with the provider;
(2) Any vendor registered under the Agreement that selects a certified automated system to perform part of its sales or use tax functions; and
(3) Any vendor registered under the Agreement that uses a proprietary system to calculate taxes due and has entered into a performance agreement with states that are members of the Streamlined Sales and Use Tax Agreement (Section 144.140).
Provides a cause of action against the seller by a purchaser for a tax erroneously or illegally collected shall not accrue until a purchaser has provided written notice to the seller and the seller has had 60 days to respond. Such notice to the seller shall contain the information necessary to determine the validity of the request. A seller shall be presumed to have a reasonable business practice if, in the collection of such tax, the seller uses a provider or a system certified by the Director and has remitted to the state all tax collected less any deductions, credits, or allowances (Section 144.190).
Provides guidance to sellers if exemptions are claimed by a purchaser (Section 144.212).
Provides that all sales tax laws with respect to sales into this state by out-of-state sellers shall apply to the Compensating Use Tax Law (Section 144.600).
ECONOMIC NEXUS (Section 144.605)
Beginning January 1, 2022, a vendor engages in business activities within this state if the cumulative gross receipts from the vendor's sales of tangible personal property and digital goods and services to purchasers for the purpose of storage, use, or consumption in this state equal or exceed $100,000 in either the current or previous calendar year as described in this bill.
TAX DATABASE AND TAXABILITY MATRIX (Sections 144.637 and 144.638)
This bill specifies that the Director shall provide and maintain a downloadable database that describes boundary changes for all taxing jurisdictions and the effective dates of such changes for the use of vendors collecting the tax. Additionally, this bill provides that the Director shall provide and maintain a downloadable taxability matrix for products and services.
MARKETPLACE FACILITATOR (Section 144.752)
By January 1, 2022, marketplace facilitators, as defined in the bill, that meet the Use Tax Economic Nexus Threshold established in the bill must register with the Department to collect and remit sales and use tax on sales made into the state through the marketplace facilitator's marketplace by or on behalf of a marketplace seller, as defined in the bill. These retail sales will include those made directly by the marketplace facilitator as well as those made by marketplace sellers through the marketplace facilitator's marketplace, as defined in the bill.
Marketplace facilitators properly collecting and remitting use tax in a timely manner will be eligible for any discount provided.
Marketplace facilitators must provide purchasers with a statement or invoice showing that the use tax was collected and will be remitted on the purchaser's behalf.
LOCAL SALES TAX (Sections 32.087, 144.049, 144.054 and 144.757)
The bill specifies that when a city annexes or detaches property, the city clerk must forward a certified copy of the ordinance to the Director within 10 days of adoption of the ordinance. The tax rate in the added or abolished territory must become effective on the first day of the calendar quarter 120 days after the sellers receive notice of the change. Also, when a political subdivision changes the tax rate or the local sales tax boundary, the change must become effective on the first day of the calendar quarter 120 days after the sellers receive notice of the change (Section 32.087).
This bill removes the opt-out option for local government sales tax exemptions on purchases of clothing, personal computers, and school supplies that take place on the first Friday in August.
Additionally, this bill provides guidance on such exemptions with regards to the exemption period, items purchased on layaway, if the seller and purchaser are in different time zones, bundled transactions, and discounts (Section 144.049).
This bill extends the state's sales tax exemption to local sales taxes for electrical energy and gas, whether natural, artificial, or propane, water, coal, and energy sources, chemicals, machinery, equipment, and materials used or consumed in the manufacturing, processing, compounding, mining, or producing of any product, or used or consumed in the processing of recovered materials, or used in research and development related to manufacturing, processing, compounding, mining, or producing any product (Section 144.054).
This bill modifies ballot language required for the submission of a local use tax to voters by including language stating that the approval of the local use tax will eliminate the disparity in tax rates collected by local and out-of-state sellers by imposing the same rate on all sellers (Section 144.757).
SIMPLIFIED SALES AND USE TAX ADMINISTRATION ACT
This bill repeals Sections 144.1000 through 144.1015.
PROPERTY TAX
This bill reduces the assessed value of real property of utility, industrial, commercial, railroad, and all other property not included in residential property and agricultural property from 32% of its true value to 31% or its true value.
This bill has a delayed effective date of January 1, 2022.
This bill is similar to HB 2 (2020 Second Extraordinary Session).
Sponsor - Rep. Jeff Porter (R)
Summary - This bill allows any school with a four-day school week to set an opening date more than 14 calendar days before the first Monday in September.
This bill is the same as HB 1636 (2020).
Sponsor - Rep. Jeff Porter (R)
Summary - Beginning January 1, 2022, any recipient of public benefits shall have a reduction in benefits if minor children in their custody or for whom they receive benefits do not attend school 90% of the school days in the preceding six-month period. The Family Support Division within the Department of Social Services upon determining that unexcused absences result in less than 90% attendance shall reduce benefits by 65% for the next six months. Benefits shall be restored when all children in the custody of a recipient or for whom the recipient receives benefits have attended at least 90% of school days in the preceding six-month period.
This bill is similar to HB 2643 (2020).
HB248 - Modifies provisions relating to real property tax assessments
Sponsor - Rep. Jeff Coleman (R)
Summary - This bill would make the true value of residential real property the previous assessed valuation of the property or the value of which the property was sold since its most recent assessment. Such valuation may increase over time contingent on a value increase resulting from inflation or value added to the property as a result of new construction or improvements.
This bill will not affect the ability of any county assessor to decrease the value of any residential real property.
This bill has an effective date contingent on the passage of an amendment to the Constitution of Missouri allowing for a statutory limitation on the amount by which the assessed value of residential real property may be increased.
This bill is similar to HB 1860 (2020).
HB249 - Extends the authorization of AIM Zones until 2031
Sponsor - Rep. Becky Ruth (R)
Summary - Currently, no Advanced Industrial Manufacturing (AIM) Zone may be established after August 28, 2023. This bill extends the date to August 28, 2031.
HB251 - Modifies provisions relating to offenses that may be expunged
Sponsor - Rep. Nick Schroer (R)
Summary - This bill adds Subdivision (4) of Subsection 1 of Section 571.030, RSMo, which is when a person exhibits, in the presence of one or more persons, any weapon readily capable of lethal use in an angry or threatening manner, to the offenses eligible for expungement.
This bill is the same as HB 2649 (2020).
HB253 - Provides for new school board subdistricts and member elections in certain cities
Sponsor - Rep. Craig Fishel (R)
Summary - This bill modifies the election process for school board members for any school district in which a majority of the district is located in any home rule city with more than 155,000 but fewer than 200,000 inhabitants. Currently this refers to the Springfield Public School District.
Before December 1, 2022 the election authority shall divide the school district into five subdistricts. The five subdistricts shall be nearly equal in population as practical. There also shall be two at large districts. After each decennial census the subdistricts must be reapportioned.
The bill provides the process for candidate filing, ballot order, initial terms, and vacancy filling. On the general municipal election day in 2023 and each year thereafter the expired school board positions shall be filled in the following order: subdistrict seat 1, 3, 5, 2, and 4 first, and then the two at large seats.
Board member qualifications and term limits are included in the bill.
This bill is similar to HB 2591 (2020).
Sponsor - Rep. Paula Brown (D)
Summary - This bill requires the Department of Elementary and Secondary Education to develop a model policy, by January 1, 2022 relating to accommodations for breastfeeding. Public school districts must adopt a written policy by July 1, 2022.
The policy must include provisions to provide accommodations to lactating employees, teachers, and students to express, or breastfeed for each public school building within the district for at least a year after the birth of a child. Accommodations must meet requirements as specified in bill and districts must provide a minimum of three opportunities during a school day to express or breast-feed.
This bill is the same as HB 1490 and HB 1279 (2020).
HB255 - Creates new provisions relating to the Missouri school improvement program
Sponsor - Rep. Paula Brown (D)
Summary - This bill defines "growth model" as the use of scores to measure growth of individual students over time, and provides an option that the Missouri School Improvement Plan use either the Statewide System of Assessments or results on multiple standardized formative assessments primarily for the purpose of determining growth and using the growth model to help in determining accreditation classifications.
This bill is similar to HB 1280 (2020) and HB 1059 (2019).
HB256 - Modifies provisions relating to school suspensions
Sponsor - Rep. Paula Brown (D)
Summary - Currently, a student may be suspended by a school superintendent for 180 days. This bill reduces the amount of time a student may be suspended by the superintendent to 90 days.
This bill is similar to HB 1281 (2020) and HB 1198 (2019).
HB257 - Requires drivers on a public highway to stop for certified Head Start buses
Sponsor - Rep. David Evans (R)
Summary - This bill provides that a certified Head Start school bus is subject to all provisions that a certified school bus is subject, except for the requirement of a crossing control arm.
This bill is similar to HB 2222 (2020).
HB259 - Modifies provisions relating to sexual offenses
Sponsor - Rep. David Evans (R)
Summary - This bill changes the definition of "sexual contact" and it adds a coach, assistant coach, director, or other adult with a school-aged team, club, or ensemble, regardless of whether such team, club, or ensemble is connected to a school or scholastic association to the list of those who can be charged with committing the offense of sexual contact with a student.
This bill is the same as HB 2695 (2020).
Sponsor - Rep. John Black (R)
Summary - This bill creates the "Missouri Nuclear Clean Power Act", which allows clean base load electric generating plants or facilities rated at 200 megawats or more that utilize renewable sources to produce energy not in commercial operation as of August 28, 2021, to charge for costs associated with construction work in progress before the facility is operational.
The costs recovered by an electrical corporation are subject to inclusion or exclusion in a ratemaking proceeding under the authority of the Public Service Commission. The Commisison may also authorize an electrical corporation to charge for additional amortization to maintain the corporations financial ratios that will better allow to cost-effectively construct a clean baseload generating plant or a renewable source generating facility.
This bill is similar to HB 1784 (2020).
HB263 - Establishes and modifies provisions relating to the legalization of marijuana
Sponsor - Rep. Peter Merideth (D)
Summary - This bill legalizes the possession and use of marijuana by an individual 21 years of age or older who purchases the marijuana from a licensed retail marijuana store. Possession, unlawful distribution, and manufacture of marijuana by persons under 21 years of age remains classified as criminal offenses based on the amount of marijuana involved as specified in current law.
Growing, manufacturing, selling, displaying, transferring, delivering, packaging, processing, cultivating, or harvesting marijuana or marijuana products will be legal only in political subdivisions that affirmatively vote to allow such activities.
This bill does not require an employer to permit or accommodate the use of marijuana in the workplace or allow driving under the influence of marijuana. The bill does not prevent a school, hospital, detention facility or any other entity from prohibiting or regulating the possession and use of marijuana on its property.
The bill creates a licensure system for the cultivation, testing, and sale of marijuana and marijuana products. It sets out the requirements for licensure, as specified in the bill. The Division of Alcohol and Tobacco Control, within the Department of Public Safety, is given the authority to develop rules and regulations for the issuance, renewal, suspension, and revocation of licenses; licensure application and renewal fees; qualifications for licensure, including security requirements for retail marijuana establishments; labeling requirements; health and safety standards; advertising restrictions; and independent testing requirements.
This bill creates a tax, similar to the current cigarette tax, to be levied upon the sale or transfer of marijuana. The money from such tax shall be deposited in the General Revenue Fund.
This bill is similar to HB 1978 (2020) and HB 551 (2019).
HB264 - Directs unclaimed lottery prizes to go to after school programs for high-need children
Sponsor - Rep. Peter Merideth (D)
Summary - Currently, unclaimed prize money from the State Lottery is required to be reverted back to the State Lottery Fund.
This bill creates the "After School Programs Special Fund" and requires unclaimed prize money to be deposited into that fund. The bill states that the "After School Programs Special Fund" shall be used to supplement, not supplant, non-lottery educational resources for after-school educational programs and shall be distributed to eligible programs by the Department of Elementary and Secondary Education (DESE). Program eligibility is outlined in the bill and DESE will prioritize programs based on criteria specified in the bill.
This bill is similar to HB 2185 (2020).
HB266 - Modifies provisions relating to the taxation of cigarettes and tobacco products
Sponsor - Rep. Peter Merideth (D)
Summary - This bill authorizes any political subdivision of this state to increase the tax levied on cigarettes and tobacco products within its boundries if a majority of the qualified voters of the political subdivision approve of the increase.
This bill is the same as HB 2275 (2020).
Sponsor - Rep. Crystal Quade (D)
Summary - This bill authorizes the governing body of any county of the first classification with more than 260,000 but fewer than 300,000 inhabitants or any city within the county to impose, upon voter approval, a sales tax not to exceed .25% on all retail sales within the county or city for the purpose of funding early childhood education. Upon enactment, this section would only apply to Greene County.
This bill is similar to HB 1480 (2020).
HB271 - Establishes the "Missouri Local Government Expenditure Database"
Sponsor - Rep. John Wiemann (R)
Summary - This bill establishes the "Missouri Local Government Expenditure Database", to be maintained by the Office of Administration. For each fiscal year beginning after December 31, 2022, the database must include extensive information about a given municipality's or county's expenditures and the vendors to whom payments were made. The database must be accessible by the public without charge and have multiple ways to search and filter the information.
A municipality or county may voluntarily participate in the database, or may be required to participate if a petition process used by its residents is used to require participation as specified in the bill. A link to the database on a municipal or county website is required.
The Office of Administration may stipulate a format for information and will provide a template for municipalities and counties to use in sending information. Other duties and responsibilities of the Office of Administration regarding the database are detailed in the bill. Financial reimbursement to municipalities and counties for costs associated with the database is authorized.
This bill is similar to HB 1933 (2020).
HB272 - Authorizes an income tax deduction for law enforcement officers
Sponsor - Rep. David Gregory (R)
Summary - This bill provides an income tax deduction on the first $100,000 of income received by any taxpayer for his or her services as a peace officer, federal law enforcement officer, or member of the State Highway Patrol.
Beginning January 1, 2022, the deduction will be worth 25% of such income. The deduction will be increased each year by 25% increments, and for all tax years beginning on or after January 1, 2025, the deduction will be worth 100% of such income.
The provisions of this bill sunsets six years after the effective date of the bill.
This bill is similar to HB 24 (2020 1st Extraordinary Session).
HB275 - Modifies provisions relating to unlawful discriminatory practices
Sponsor - Rep. Tom Hannegan (R)
Summary - This bill prohibits discrimination based upon a person's sexual orientation or gender identity. Such discrimination includes unlawful housing practices, denial of loans or other financial assistance, denial of membership into an organization relating to the selling or renting of dwellings, unlawful employment practices, and denial of the right to use public accommodations.
The bill changes the laws regarding complaints filed with the Missouri Commission on Human Rights by revising the definition of “discrimination” to include unfair treatment based on sexual orientation or gender identity. It specifies that discrimination includes any unfair treatment based on a person’s presumed or assumed characteristics. The bill defines "gender identity" and "sexual orientation".
This bill is the same as HB 1763 (2020) and HB 350 (2019).
Sponsor - Rep. Ashley Bland Manlove (D)
Summary - This bill prohibits discrimination on the basis of hair texture and protective hairstyles in educational institutions that receive or benefit from state financial assistance or state student financial aid.
This bill is similar to HB 2356 (2020).
HB284 - Requires school districts to offer an American civics course beginning with grade 6
Sponsor - Rep. Ashley Bland Manlove (D)
Summary - This bill expands the required courses of instruction in the institutions, branches and functions of the government of the state of Missouri, including local governments, and of the government of the United States, and in the electoral process, from only being required in grades 9 to 12. Beginning in the 2022-23 school year public school districts must offer this course of instruction at least once in grades 6 to 8 and again at least once in grades 9 to 12.
HB288 - Modifies provisions relating to health emergencies
Sponsor - Rep. Mike Henderson (R)
Summary - This bill provides that any order or ordinance promulgated by a County Health Center Board in response to a statewide emergency will not be effective until it is approved by the County Commission.
Sponsor - Rep. Ann Kelley (R)
Summary - This bill requires all health benefit plans in this state beginning January 1, 2022 to provide at a minimum coverage for all services covered for persons who receive MO HealthNet benefits.
HB302 - Modifies provisions relating to taxation
Sponsor - Rep. Mike Haffner (R)
Summary - INDIVIDUAL INCOME TAX (Section 143.011, RSMo)
For all tax years beginning on or after January 1, 2022, this bill reduces the top rate of tax by 0.17%(Section 143.011, RSMo). A reduction in the rate of tax may only occur if one or more institutions is subject to the tax imposed on the endowments of the higher education institutions.
HIGHER EDUCATION ENDOWMENT TAX (Section 146.200)
For all tax years beginning on or after January 1, 2022, this bill imposes a tax on the endowments of qualifying institutions of higher education at a rate of 1.9% of the aggregate fair market value of the assets of such endowments. The tax will apply to the endowments, as defined in the bill, of higher education institutions that:
1) Are affiliated with, or provide medical faculty to, any abortion facility;
2) Offer specific medical fellowships that offer training in performing or inducing abortions; or
3) Support in any manner any abortion facility where abortions are performed or induced when not necessary to save the life of the mother. All revenues generated by the endowment tax will be deposited into the General Revenue Fund.
This bill is the same as HCS HB 1522 (2020).
HB303 - Establishes transfer procedures to nonresident districts for students in public schools
Sponsor - Rep. John Wiemann (R)
Summary - NON RESIDENT STUDENT TRANSFERS
This bill adds Sections 167.1200 to 167.1230 and labels these sections as the "Public School Choice Act". The bill defines "nonresident district", "public school choice student", and "resident district" (Section 167.1200,RSMo).
The bill specifies that a student may attend school in any nonresident district. The nonresident district is not required to add teachers, staff, or classrooms to accommodate transfer applicants and the school may establish standards for transfer applications and post the information on the school website and in the student handbook.
Students who wish to attend nonresident schools that have an academic or competitive entrance process shall furnish proof that they meet the admission requirements.
No transfers under this act may begin until the school year 2023-24 (Section 167.1205).
Any student that applies for a transfer may only accept one transfer per school year, although the student may return to their resident district and must complete a full year before applying for another transfer. Students may complete all remaining school years in their nonresident district and any sibling may enroll if the district has the capacity as provided by the bill. Parents will be responsible for transportation to an existing bus stop location in the nonresident district. For the purposes of federal and state adi the student shall be counted as a resident pupil of the non resident district. Resident districts will calculate the per-pupil average daily local effort amount and upon notification by the nonresident district of the number of days the student was enrolled send such amount for each day. (Section 167.1210).
The bill establishes that annually, before February 1, each school district shall set and publish the number of transfer students the district is willing to receive for the following school year. This number does not have to be more then zero (Section 167.1215).
The processes for a transfer application, and the details for notifications of acceptance or rejection are specified within the bill. The bill explains the reasons that an eligible application may be rejected and notification must be provided in writing by August 1 of the school year for which the student wishes to attend (Section 167.1220).
ENFORCEABLE DESEGREGATION EXEMPTION
This bill provides that, prior to April 1, a school district may annually declare an exemption for the upcoming school year, from the requirements set forth in this bill, provided that the school district is subject to a desegregation order or mandate of a federal court or agency remedying the effects of past racial segregation or subject to a settlement agreement remedying the effects of past racial segregation. Additional exemptions are specified for students who qualify for transfers under other listed sections (Section 167.1225).
The bill establishes when a student may be denied a transfer based on his or her discipline record and includes an appeal procedure. The Department of Elementary and Secondary Education shall collect and report data annually from school districts on the number of applications and study the effects of the public school choice program transfers (Section 167.1230).
This bill has a delayed effective date of July 1, 2022
This bill is similar to HB 2310 (2020) and HB 465 (2019).
HB304 - Enacts requirements relating to suicide prevention education and information
Sponsor - Rep. Ann Kelley (R)
Summary - This bill names Section 170.047, RSMo the "Jason Flatt/ Avery Reine Cantor Act". Beginning in the 2022-23 school year, each school district may offer at least two hours of suicide prevention training for all practicing teachers. All teachers, principals, and licensed educators may attend such a training or complete training on suicide prevention through self-review of suicide prevention materials. The Department of Elementary and Secondary Education may develop materials to be used for such training or may offer districts materials developed by a third party.
This bill also requires public schools, charter schools, and public institutions of higher education that issue pupil identification cards to have printed on the card specific phone numbers including those for the National Suicide Prevention and the Crisis Text Line.
This bill is similar to HCS for HB 1820 & 1470 (2020).
HB306 - Modifies provisions relating to services and programs for gifted children
Sponsor - Rep. Aaron Griesheimer (R)
Summary - This bill requires school districts and charter schools to establish a state-approved gifted program if 3% or more of the students are determined to be gifted by July 1, 2023. By July 1, 2023, districts and charter schools with average daily attendance of more than 350 students are required to have a teacher certificated to teach gifted education. In districts with an average daily attendance of 350 or less any teacher providing gifted instruction shall not be required to be certified to teach gifted education but must participate in six hours per year of professional development regarding gifted services.
This bill is similar to HB 1317 (2020) and HB 112 (2019).
Sponsor - Rep. Bishop Davidson (R)
Summary - The bill establishes the "Second Amendment Preservation Act", which:
(1) Declares that laws, rules, orders, or other actions which restrict or prohibit the manufacture, ownership, and use of firearms, firearm accessories, or ammunition exclusively within this state exceed the powers granted to the federal government except to the extent they are necessary and proper for governing and regulating land and naval forces of the United States or for organizing, arming, and discipling militia forces actively employed in the service of the United States Armed Forces;
(2) Declares that all federal acts, laws, executive orders, administrative orders, court orders, rules, and regulations, whether past, present, or future, that infringe on the people's right to keep and bear arms as guaranteed by the Second Amendment to the United States Constitution and Article I, Section 23 of the Missouri Constitution must be invalid in this state, including those that impose a tax, levy, fee, or stamp on these items as specified in the bill; require the registration or tracking of these items or their owners; prohibit the possession, ownership, use, or transfer of a firearm; or order the confiscation of these items;
(3) Declares that it must be the duty of the courts and law enforcement agencies to protect the rights of law-abiding citizens to keep and bear arms and that no person, including a public officer or state employee of this state or any political subdivision of this state, can have authority to enforce or attempt to enforce any federal laws, orders, or rules infringing on the right to keep and bear arms;
(4) Specifies that any entity or person who knowingly acts under the color of any federal or state law to deprive a Missouri citizen of the rights or privileges ensured by the federal and state constitutions to keep and bear arms must be liable to the injured party for redress. Reasonable attorney fees and costs may be awarded to the prevailing party with specified exceptions. Qualified immunity shall not be a defense; and
(5) States that any person while acting as an official, agent, employee, or deputy of the United States Government who enforces or attempts to enforce any of the infringements identified in this bill or gives material aid and support to the efforts of others who enforce or attempt to enforce any of the infringements identified in this bill may be permanently ineligible to serve as a law enforcement officer or to supervise law enforcement officers in this state or in any political subdivision of this state.
This bill contains a severability clause.
This bill is similar to HB 1637 (2020).
Sponsor - Rep. Ann Kelley (R)
Summary - This bill modifies current law regarding reading intervention programs. Each local school district and charter school shall have on file a policy for reading success plans for any pupil in the district, in grades K-4, that requires one, rather than through grade three. Authority to develop guidelines to assist school districts and charter schools in formulating policies for reading success plans is transferred from the State Board of Education to the Department of Elementary and Secondary Education (DESE)and each local district shall develop a policy aligned with the DESE reading success plan. In this bill, each school district and charter school shall administer a reading assessment or set of assessments to each student within the first 30 days of school for grades 1-4, and by January 31 for kindergarten.
This bill removes the requirement that school districts and charter schools design a reading intervention plan for the student's fourth-grade year if the student's third-grade reading assessment determines the student is reading below second-grade level. The provision is replaced with a requirement that school districts and charter schools offer a reading success program to each K-4 student who exhibits a reading deficiency or has a formal diagnosis of Dyslexia. Any K-4 student who exhibits a deficiency in reading at any time, based upon local or statewide screening assessments, shall receive an individual reading success plan as defined in the bill no later than 45 days after the identification of the deficiency.
Beginning with the 2021-2022 school year, students who are not reading at grade level by the end of the second grade shall receive intensive reading improvement to remedy the student's specific reading deficiency. School districts and charter schools shall provide improvement and support services set forth in the bill.
This bill requires school districts and charter schools to establish an intensive acceleration class for any student not reading proficient or above on the third-grade state assessment, and shall meet certain criteria set forth in the bill.
This bill allows school districts and charter schools to provide summer reading camps to all third-grade students scoring below proficient.
This bill extends the mandatory process of additional reading instruction from grade six to graduation from high school. Each school district and charter school is required to offer summer school reading instruction to any student with a reading success plan. The parent or legal guardian of any student who exhibits a deficiency in reading shall be notified in writing no later than 30 school days after identification of the deficiency.
This bill requires the board of each school district and charter school to post, by September 1 of each year, by building, the number and percentage of all students in grades 3-8 scoring at each proficiency level on the English language arts statewide assessment.
This bill also repeals provisions of law relating to mandatory retention for reading deficiencies.
The bill requires DESE to align literacy and reading instruction, and communicate with institutions of higher education to add Dyslexia education to teacher education programs.
The bill also requires the Commissioner of Education to establish a "Reading Instruction Advisory Council" as outlined in the bill to provide recommendations regarding any identified improvements to reading instruction and reading policy for Missouri students (Section 186.080, RSMo).
This bill is similar to HB 1336 (2020) and HB 464 and SB 73 (2019).
HB314 - Establishes a tax deduction for educator expenses
Sponsor - Rep. Ann Kelley (R)
Summary - For all tax years beginning on or after January 1, 2022, this bill authorizes a tax deduction in the amount of 100% of unreimbursed educator expenses incurred by an eligible educator, not to exceed $500. An eligible educator is defined as an individual who is a K12 teacher, instructor, counselor, principal, or aide in a school for at least 900 hours during a school year.
Educator expenses are expenses incurred as a result of the participation by the educator in professional development courses related to the curriculum in which the educator provides instruction, and expenses in connection with books, supplies, computer equipment and other equipment, and supplementary materials used by the eligible educator in the classroom.
This bill is the same as HB 1338 (2020) and HB 364 (2019).
HB320 - Changes provisions relating to computer science courses
Sponsor - Rep. Travis Fitzwater (R)
Summary - This bill modifies the definition of "computer science course" to include both a stand-alone computer course in the elementary, middle, and high school levels or any course that embeds computer science content within other subjects.
The bill will require public schools and charter schools in all school years after July 1, 2022 to offer at least one computer science course in high school, instruction in exploratory computer science in middle school, and the basics of computer science and computational thinking in elementary schools.
Districts and charter schools will annually submit to the Department of Elementary and Secondary Education (DESE) a report of computer science courses offered in each school in the district, the number and percentage of students enrolled, and the number of computer science instructors, along with demographics and additional information specified in the bill.
The bill requires DESE to appoint a computer science supervisor to be responsible for the posting of information to the Department's website.
Beginning in school years after July 1, 2022 public institutions of higher education will allow a computer science course counted toward a mathematics, science, or practical art state graduation credit to satisfy as an equivalent admission requirement.
HB322 - Allows for the opening of recovery charter high schools
Sponsor - Rep. Chuck Basye (R)
Summary - This bill allows, a recovery charter high school to be operated in an urban school district containing most or all of Kansas City or if the Kansas City district denies the proposed charter than any entity that qualifies as a non profit 502(c)(3).
This bill defines a "recovery charter high school" as a charter school for students in grades 9 through 12. In order to operate, such charter school must educate all available eligible students who are in recovery from substance use disorder, substance dependency, or co-occurring disorders such as anxiety, depression, and attention deficit hyperbillivity disorder (ADHD); must meet state requirements for awarding a high school diploma; and must support students in working a strong program of recovery.
A recovery charter high school shall enroll all pupils in the district in which it operates; nonresident pupils eligible to attend a district's school under an urban voluntary transfer program; nonresident pupils who transfer from an unaccredited district; and any nonresident pupil, who is in recovery from substance use disorder, substance dependency, or co-occurring disorders. Admission shall be limited to pupils who are in recovery from substance use disorder, substance dependency, or cooccurring disorders.
A recovery charter high school may enroll students residing in a state other than Missouri, provided such student is in recovery from substance use disorder, substance dependency, or co-occurring disorders specified in the bill. This bill grants the Department of Elementary and Secondary Education (DESE) the authority to enter into agreements with other states to develop a reciprocity agreement for students seeking to attend a recovery charter high school in Missouri. The out-of-state student's district of residence shall pay to the recovery charter high school an annual amount equal to 105% of the previous year's per pupil expenditure in Missouri, and the student shall not be included in Missouri's count of average daily attendance. If an out-of-state student resides in a state that is not subject to a reciprocity agreement, such student may attend a recovery charter high school provided such student pays to the school 105% of the previous year's per pupil expenditure in Missouri.
The bill specifies that if a recovery charter high school that has not declared itself as a local educational agency has one or more nonresident pupils, the nonresident pupils shall not be counted for purposes of determining state aid. Each school district that has one or more of its resident pupils attending such a charter school shall pay to the charter school, for each such pupil, 100% of its average per-pupil expenditure, excluding interest payments and grants.
If a recovery charter high school that has declared itself a local educational agency has one or more nonresident pupils, DESE shall reimburse such charter school an amount specified in the bill.
Upon notice of the charter school's declaration of local educational agency status, the DESE shall reduce the payment made to the school district in which the charter school is located by the amount set forth in the bill, and pay such amount directly to the charter school.
This bill also permits charter schools to receive payments from school districts.
This bill is similar to SB 525 and HB 1487 (2020).
HB323 - Prohibits public officials from engaging in certain acts relating to school districts
Sponsor - Rep. Justin Hill (R)
Summary - This bill prohibits the renewal of contracts earlier than three months prior to the expiration of any existing contract. The renewal of one contract shall not automatically entail agreement to a new contract. Definite action such as a vote shall be required to renew a contract and violations of the bill shall render contracts void and of no effect.
HB331 - Modifies provisions relating to the reporting of child abuse and neglect
Sponsor - Rep. Keri Ingle (D)
Summary - This bill ensures that the condition of being an "unaccompanied youth" as defined in 42 U.S.C. Section 11434a(6) is not a sufficient basis for reporting child abuse or neglect.
This bill is the same as HB 1577 (2020) and similar to HB 1028 (2019).
HB335 - Creates wards within certain school districts
Sponsor - Rep. Jay Mosley (D)
Summary - This bill requires that any school district that is located within, in whole or in part, a street light maintenance district with a population of less than 3,000 inhabitants, and is located within a county with a charter form of government and with more than 950,000 inhabitants, the governing body of the county sitting as an apportionment commission shall establish seven wards for the purpose of election directors of such districts.
These wards must be within, or adjoining another school district that is within, a street light maintenance district with a population less than 3,000. The wards will be established for the purpose of electing school board members. The bill specifies how the ward boundaries will be drawn along with additional qualifications for members and the election process.
Currently, this applies only to St. Louis County.
This bill is similar to HB 2407 (2020) and HB 413 (2019).
Sponsor - Rep. Bruce DeGroot (R)
Summary - This bill provides that any arbitration award shall not be enforceable against insurers, as defined in the bill, unless the insurer has agreed in writing to the arbitration proceeding or agreement. Unless otherwise required by contract, an insurer's election to not participate in arbitration shall not constitute bad faith. These provisions shall not apply to any arbitration awards arising out of an arbitration agreement preceding the date of injury or loss.
The bill specifies that a person having an unliquidated claim for damages against a tort-feasor may enter into a contract with the tort-feasor if the person's insurer has refused to withdraw a reservation of rights or declined coverage for such unliquidated claim. The bill specifies what happens if there is any action seeking a judgment on a claim against a tort-feasor at the time of the execution of any contract between the two parties, what happens if there is a pending action at the time of the execution of a contract but the action is subsequently dismissed, and what happens if there is no action seeking judgment on a claim at the time of the execution of any contract between the two parties. Any insurer who receives notice under this section will have the unconditional right to intervene in any pending civil action involving the claim for damages within 30 days after receipt of the notice and insurers intervening in a court proceeding where the defendant has contracted to limit his or her liability to specified assets shall have all the same rights as are afforded to defendants. These provisions shall not alter or reduce an intervening insurer's obligations to any insureds other than the tort-feasor, including any co-insureds.
All terms of a covenant not to execute or any terms of any contract to limit recovery to specified assets must be in writing and signed by the parties to the covenant or contract. No unwritten terms of any covenant or contract under this section will be enforceable against any party to the covenant or contract or any other person or entity. In any action asserting bad faith by the insurer, any agreement between the tort-feasor and the insured will be admissible in evidence. The exercise of any rights under this section will not be construed to be bad faith.
This bill is similar to HCS HB 2049 (2020).
HB346 - Exempts school buses from the state motor fuel tax
Sponsor - Rep. Ann Kelley (R)
Summary - This bill exempts motor fuel sold to be used to operate a school bus that is owned by a school district from the state motor fuel tax.
HB349 - Establishes the "Missouri Empowerment Scholarship Accounts Program."
Sponsor - Rep. Phil Christofanelli (R)
Summary - The following is a summary of the House Committee Substitute for HB 349. T
his bill creates the "Missouri Empowerment Scholarship Accounts Program" and specifies that any taxpayer may claim a tax credit, not to exceed 50% of the taxpayer's state tax liability, for any qualifying contribution to an educational assistance organization. The cumulative amount of tax credits issued in any one calendar year begins at 50 million and may be adjusted by the state treasurer annually based upon inflation with a maximum cap of 75 million. The State Treasurer will establish procedures for tax credits to be awarded to an educational assistance organization (EAO)on a first come first served basis, and if an EAO fails to use allocated credits the State Treasurer may reallocate credits to ensure that taxpayers may claim all available credits annually. Taxpayers making contributions may not designate the student that receives a scholarship, and EAO's shall meet certain requirements and provide specified information during an annual audit.
The State Treasurer shall provide a standardized format for a receipt to be issued by the EAO to indicate the value of a contribution received as well as a standardized format for EAOs to report the information. The State Treasurer or State Auditor may conduct an investigation if he or she possesses evidence of fraud committed by the educational assistance organization. The EAO may be barred from participating in the program if it is found to have intentionally and substantially failed to comply with certain requirements. In addition, the State Treasurer shall issue a report on the Missouri Empowerment Scholarship Accounts program five years after its effective date.
Each EAO will ensure that grants are distributed in a prioritized order, with students having an approved individualized education plan or "IEP" or living in a household whose total annual income meets the income standard for free and reduced price lunches being the first priority. Each EAO shall ensure that student recipients are tested to measure learning gains in math and English, and report these results along with graduation rates, college attendance, and a parental survey as specified in the bill. The state treasurer shall provide this data to the public via a state website after the 3rd year of collection.
A qualified student may receive a grant to be deposited in the student's Missouri Empowerment Scholarship Account if he or she is a resident of Missouri and resides in any county with a charter form of government or any city with at least 30,000 inhabitants, and has an individualized education plan (IEP) or has attended a public school as specified in the bill, is entering Kindergarten or first grade, or is attending school for the first time. Missouri Empowerment Scholarship Accounts are renewable on an annual basis. Moneys deposited into the account shall be used for specified services and fees, but may not be payments to any person related within the third degree of consanguinity to the qualified student. If a qualified student withdraws from the program, is disqualified from the program, or graduates, the student's account shall be closed and remaining funds shall be returned to the EAO for redistribution to other qualified students.
Beginning in the 2023-24 school year the bill requires the State Treasurer to conduct or contract for annual audits of empowerment scholarship accounts to ensure compliance.
Any person who is found to have knowingly used moneys granted under the provisions of this bill other than the purposes provided, shall be guilty of a class A misdemeanor.
The bill becomes effective in the fiscal year that the appropriation for pupil transportation under Section 163.161, RSMo., equals or exceeds 40% of the projected amount necessary to fully fund the public transportation state aid. Any year that transportation funding falls below this threshold no new scholarships shall be awarded.
The bill allows school districts for qualified students that receive a scholarship and leave their resident district to continue to be counted for state aid purposes for 5 years, or until criteria outlined in the bill are met. This provision will end five years after the effective date of the bill.
This bill is similar to HB 1733 (2020) and HB 478 (2019).
HB354 - Modifies provisions relating to unemployment benefits probationary periods
Sponsor - Rep. Ben Baker (R)
Summary - Currently charges may not be made against the unemployment benefits account of an employer with respect to benefits paid to any individual unless that individual was employed for longer than a probationary period of 28 days. This bill extends that probationary period to 90 days.
This bill is similar to SB 694 (2020).
Sponsor - Rep. Ben Baker (R)
Summary - This bill creates the "Students' Right to Know Act", which, beginning January 1, 2022, requires the Department of Higher Education and Workforce Development to annually collect and compile specified information to help high school students make more informed decisions about their futures and ensure they are adequately aware of the costs of four-year college and alternative career paths.
This bill also creates the "Informed Student Document Act" and requires the Board for Higher Education to develop an informed student document to include information relating to the institutional grouping, with comparisons to other in-state and outof-state peer institutions with averages regarding costs, employment, and admissions as specified in the bill. The Document must be available to school guidance counselors by October 15th each year.
The bill also requires that a prospective student or the student's parent or legal guardian verify that the Document has been read prior to application to the institution. The Document is also required to be available on the website of the Department of Higher Education and Workforce Development and on the website of each individual institution.
This bill is the same as HB 233 (2021) and similar to the HCS for HB 1774 & 1994 (2020).
HB361 - Modifies provisions relating to tax credits for the adoption of children
Sponsor - Rep. Ben Baker (R)
Summary - This bill changes the current Special Needs Adoption Tax Credit to a general $10,000 nonrefundable adoption tax credit for adoptionrelated expenses. The credit is available for any Missouri family adopting any child on or after January 1, 2022.
HB362 - Modifies provisions for the sunshine law
Sponsor - Rep. Bruce DeGroot (R)
Summary - This bill allows a public governmental body to close records if the records are related to email addresses and telephone numbers submitted to a public governmental body by individuals or entities for the sole purpose of receiving electronic or other communications.
This bill allows a public governmental body to close records of utility usage and bill records for customers of public utilities unless the customer requests them or authorizes their release.
This bill allows a public governmental body to close records related to security and evacuation procedures, including software or surveillance companies that secure the building, for public governmental property.
The bill requires the custodian of records at a public governmental body to post notice 72 hours prior to a request for records that the body will be closed for an extended period beyond normal hours of operation.
This bill is similar to HB 2603 (2020).
Sponsor - Rep. David Gregory (R)
Summary - This bill modifies current law regarding reading success plans, formerly known as reading intervention programs. Each local school district and charter school shall have on file a policy for reading success plans for any pupils of the district in grades kindergarten through four, rather than through grade three. Each policy shall be aligned with the guidelines developed by the Department of Elementary and Secondary Education (DESE) for reading success plans.
Authority to develop guidelines to assist school districts and charter schools in formulating policies for reading intervention plans is transferred from the State Board of Education (SBE) to DESE. Any guidelines for instruction must meet the needs of the student by ensuring that instruction is explicit, systematic, diagnostic, and is based on phonological awareness, phonics, fluency, vocabulary, comprehension, morphology, syntax, and semantics. Frequent assessments are necessary to measure student progress. Each local school district and charter school is required to include in an individual pupil's reading success plan, individual and small group reading development activities. The plan shall be developed after consultation with the pupil's parent or legal guardian (Section 167.268, RSMo).
As specified in this bill, each school district and charter school shall administer a reading assessment or set of assessments to each student within the first 30 days of school for grades one through four, and by January 31 for kindergarten, unless a student has been determined in the previous school year to be reading at grade level or above. School districts and charter schools shall provide reading success plans to students with an individualized education plan (IEP) who have a reading deficiency, and for students receiving services under the Rehabilitation Act of 1973 whose service plan includes an element addressing reading.
This bill removes the requirement that school districts and charter schools design a reading success plan for the student's fourthgrade year if the student's third-grade reading assessment determines the student is reading below second-grade level. The provision is replaced with a requirement that school districts and charter schools offer a reading success plan to each K-4 student who exhibits a reading deficiency, has been identified as being at risk for dyslexia in the statewide dyslexia screening requirement, or has a formal diagnosis of dyslexia. The reading success plan shall be provided in addition to the core reading instruction provided to all students, and shall meet criteria specified in the bill.
Any K-4 student who exhibits a deficiency in reading at any time, based upon local or statewide screening assessments, shall receive an individual reading success plan no later than 45 days after the identification of the deficiency. Such plan shall be created by the teacher and other pertinent school personnel, along with the parent or legal guardian, and shall describe the evidence-based reading improvement services the student shall receive. The reading success plan shall specify if a student was found to be at risk for dyslexia in the statewide dyslexia screening requirement or if the student has a formal diagnosis of dyslexia.
This bill specifies that, beginning with the 2020-2021 school year, students who are not reading at grade level by the end of the second grade shall receive appropriate reading intervention to remedy the student's specific reading deficiency. Each school district and charter school shall conduct a review of student reading success plans for all students who are not reading at grade level by the end of the second grade, and shall address additional support services needed to remedy the areas of deficiency. School districts and charter schools shall provide improvement and support services set forth in the bill.
School districts and charter schools are required, as specified in the bill, to provide an appropriate acceleration for any student not reading proficient or above on a local or statewide third-grade reading assessment and has a reading success plan, and shall meet certain criteria listed in the bill. Currently, each student for whom a reading success plan has been designed shall be given another reading assessment to be administered within 45 days of the end of the student's fourth-grade year. If such student is determined to be reading below third-grade level, the student shall be referred for an evaluation for an IEP and the district shall provide appropriate intensive structured literacy instruction on a one-to-one individualized basis. If the student does not qualify for an IEP under the state guidelines for qualification, the student shall continue to receive appropriate intensive structured literacy instruction on a one-to-one individualized basis until the student is reading at grade level.
If the student is still not reading at grade level upon completion of the sixth grade, the school district and charter school shall continue to provide a reading success plan to be implemented during the regular school day until such time as the student is reading at grade level, or upon graduation from high school.
Each school district and charter school is required to offer summer school reading instruction to any student with a reading success plan. Districts may fulfill the requirement through cooperative arrangements with neighboring districts or virtual schools.
The parent or legal guardian of any student who exhibits a deficiency in reading or has screened positive for the characteristics of dyslexia shall be notified in writing no later than 30 calendar days.
This bill requires the board of each school district and charter school to post, by September 1 of each year the number and percentage of all students grades three through eight,:
(1) By building, scoring at each proficiency level on the English language arts statewide assessment;
(2) By building, in each demographic category scoring proficiency level on the English language arts statewide assessment;
(3) By district, scoring at each proficiency level on the English language arts statewide assessment; and
(4) By district, in each demographic category scoring at each proficiency level on the English language arts statewide assessment.
The department is also required to report the information in a state-level summary to the State Board of Education, the public, the Governor, and the Joint Committee on Education by October 1 of each year.
This bill is similar to HB 2470 (2020) and SCS SB 349 (2019).
HB374 - Authorizes a tax credit to offset amounts paid in sales tax on gun safety mechanisms
Sponsor - Rep. Trish Gunby (D)
Summary - Beginning January 1, 2022, a taxpayer is allowed to claim a tax credit against their tax liability for the amount of sales tax on the purchases of any firearms safes or firearm safety devices, as defined in the bill.
The amount of the tax credit must not exceed the taxpayer's tax liability.
This tax credit cannot be carried forward, assigned, transferred, or sold.
This bill sunsets six years after the effective date.
This bill is the same as HB 1929 (2020).
HB377 - Requires schools to allow students to leave school to vote
Sponsor - Rep. Trish Gunby (D)
Summary - The bill allows any student who is eligible to vote to absent himself or herself from school for a period of up to three hours between the opening and closing times of the polls to vote. The student must provide proof of voting. The school may specify when a student can vote and any school violating this requirement will be guilty of a class four election offense.
This bill is the same as HB 2623 (2020).
HB379 - Establishes the Targeted Industrial Manufacturing Enhancement Zones Act
Sponsor - Rep. John Black (R)
Summary - This bill establishes the "Targeted Industrial Manufacturing Enhancement Zones Act".
The bill allows any two or more contiguous or overlapping political subdivisions, as defined in the bill, to create Targeted Industrial Manufacturing Enhancement (TIME) zones for the purpose of completing infrastructure projects to promote economic development. Prior to the creation of a TIME zone, each political subdivision must propose an ordinance or resolution that sets forth the names of the political subdivisions which will form the zone, the general nature of the proposed improvements, the estimated cost of such improvements, the boundaries of the proposed TIME zone, and the estimated number of new jobs to be created in the TIME zone. The political subdivisions must hold a public hearing prior to approving the ordinance or resolution creating the TIME zone.
This bill allows the Zone Board governing the TIME zone to retain 25% of withholding taxes on new jobs created within the TIME zone to fund improvements made in the TIME zone. Prior to retaining such withholding taxes, the Zone Board must enter into an agreement with the Department of Economic Development. The agreement must include the estimated number of new jobs to be created, the estimated average wage of new jobs to be created, the estimated net fiscal impact of the new jobs, the estimated costs of improvements, and the estimated amount of withholding tax to be retained over the period of the agreement. The Department will not approve an agreement unless the Zone Board commits to the creation of a certain number of new jobs, as described in the bill.
The term of such agreement will not exceed 10 years. A Zone Board may apply to the Department of Economic Development for approval to renew any agreement. In determining whether to approve the renewal of an agreement, the Department will consider the number of new jobs created and the average wage and net fiscal impact of such new jobs, and the outstanding improvements to be made within the TIME zone, the funding necessary to complete such improvements, and any other factor the department requires. The Department may approve the renewal of an agreement for a period not to exceed 10 years. If a Zone Board has not met the new job creation requirements by the end of the agreement, the Department will recapture the withholding taxes retained by the Zone Board.
The Zone Board must submit an annual report to the Department and to the General Assembly, as described in the bill.
No political subdivision will establish a TIME zone with boundaries that overlap the boundaries of an advanced industrial manufacturing (AIM) zone.
The total amount of withholding taxes retained by TIME zones under this bill must not exceed $5 million per year.
No new TIME zone will be created after August 28, 2024.
This bill is the same as SB 174 (2021) and similar to HB 1695 (2020).
HB383 - Modifies provisions relating to insurance coverage for mental health conditions
Sponsor - Rep. Bill Kidd (R)
Summary - This bill requires that any rules must prohibit a health benefit plan from imposing a nonquantitative treatment limitation with respect to mental health condition benefits unless under the terms of the plan, any factors used in applying the nonquantitative treatment limitation to mental health condition benefits are comparable to and are applied no more stringently than the factors used in applying the limitation with respect to medical or surgical benefits as outlined in the bill.
This bill is similar to HB 1528 (2020).
HB387 - Modifies provisions relating to seclusion and restraint policies in public schools
Sponsor - Rep. Dottie Bailey (R)
Summary - This bill defines "restraint" and "seclusion" and requires school districts, charter schools, or publicly contracted private providers to include in policy a prohibition on the use of restraint and seclusion, including "prone restraint" as defined by the bill, for any purpose other then situations or conditions in which there is imminent danger of physical harm to self or others. Any incident requiring restraint or seclusion shall be monitored by school personnel with written observation
The bill requires that before July 1, 2022 each school district, and charter school, or publicly contracted private providers policy shall include:
(1) When to remove a child from restraint, seclusion, or isolation;
(2) Requirement for annual mandatory training;
(3) Reporting requirements for any occurrence of restraint, seclusion or isolation as outlined in the bill, including the reporting requirements for parental notification and providing a copy of each report to the Department of Elementary and Secondary Education (DESE);
(4) Notification requirement for each occurrence of a restraint, seclusion, or isolation incident to parents or guardians within one hour after the end of school on the day the incident occurs.
(5) Protections for individuals that report or provide information about violations of policy under this section.
This bill is similar to HB 1568 (2020).
HB390 - Establishes a Missouri Purple Star School District program
Sponsor - Rep. David Griffith (R)
Summary - This bill provides that the Department of Elementary and Secondary Education (DESE) will designate a school district as a "Purple Star School District" if the school district applies for the designation using a standardized form to be designed and published by the Department, and qualifies for the designation under this bill.
To qualify for designation, a school district must:
(1) Designate a staff member as a military liaison assigned to identify military-connected students enrolled in the school district; serve as the point of contact between the school district and military-connected students and their families; determine appropriate school district services available to militaryconnected students; and assisting in the coordination of school district programs relevant to military-connected students;
(2) Maintain on the school district website an easily accessible webpage that includes resources for military-connected students and their families. The webpage must include information about relocating and transferring records to the school district; enrolling and registering in the school district; academic planning, course sequencing, and advanced classes available; counseling and other support services available; and post the school district's military liaison along with his or her duties;
(3) Maintain a transition program, led by students when appropriate, that assists military-connected students in transitioning to the school district;
(4) Offer professional development for teachers and staff members on issues related to military-connected students; and
(5) Pass an official resolution on behalf of the school district expressing support for military-connected students and their families; recognize a "month of the military child" or a "military family month" with relevant events hosted by the school district; or partner with a local military installation to provide opportunities for active-duty military members as specified in the bill.
Sponsor - Rep. Ann Kelley (R)
Summary - This bill provides that, during the period that a statewide emergency declared by the Governor or the legislature under Chapter 44, RSMo, exists or continues, any order, ordinance, rule or regulation made in response to the emergency by a "county health center board", as defined in the bill, will not become effective until approved by the County Commission. The order, ordinance, rule or regulation must be submitted to the County Commission for its review, and the County Commission must approve or disapprove it as soon as practicable.
This bill is similar HB 288 (2021).
HB401 - Creates provisions relating to epinephrine auto-injectors
Sponsor - Rep. Keri Ingle (D)
Summary - This bill requires health insurance carriers to cover epinephrine auto-injectors (Epi-Pens) for children under 19 years old. Such coverage shall not be subject to any deductible or co-payment limits.
This bill is similar to HB 2351 (2020).
HB406 - Changes the laws regarding the taxation of feminine hygiene products and diapers
Sponsor - Rep. Rasheen Aldridge (D)
Summary - Beginning October 1, 2021, this bill reduces the state sales and use tax rate on retail sales of feminine hygiene products and diapers to equal the reduced state sales tax rate imposed on the retail sale of food.
This bill is the same as HB 2065 (2020) and similar to HB 741 (2019).
Sponsor - Rep. Raychel Proudie (D)
Summary - This bill prohibits discrimination on the basis of hair texture and protective hairstyles in educational institutions that receive or benefit from state financial assistance or state student financial aid.
This bill is the same as HB 2356 (2020).
HB421 - Creates subdistricts within certain school districts
Sponsor - Rep. Raychel Proudie (D)
Summary - This bill requires the Board of Election Commissioners of St. Louis County to establish seven subdistricts for any school district in St. Louis County that is within, or adjoining another school district that is within, a street light maintenance district with a population less than 3,000. The subdistricts will be established for the purpose of electing school district directors. The bill specifies how the subdistrict boundaries will be drawn.
This bill the same as HB 207 (2021) and similar to HB 1661 (2020).
HB425 - Authorizes tax credits for developing or renting housing for victims of domestic violence
Sponsor - Rep. Raychel Proudie (D)
Summary - Beginning on January 1, 2022, this bill provides that a taxpayer will be allowed to claim a tax credit against their state tax liability in an amount equal to $1000 if the taxpayer has converted abandoned property into an operational shelter for victims of domestic violence.
Additionally, the bill provides that a taxpayer will be allowed to claim a tax credit against their state tax liability in an amount equal to $500 if the taxpayer has rented residential real estate to a victim of domestic violence.
The Department of Social Services and the Department of Revenue may jointly establish rules and regulations for the administration of this bill.
This bill is the same as HB 2523 (2020).
HB428 - Requires peace officers to wear body cameras during interactions with members of the public
Sponsor - Rep. Raychel Proudie (D)
Summary - Beginning January 1, 2022, this bill requires all uniformed peace officers to wear video and audio body cameras while on duty and during interactions with members of the public. The bill makes an exception for the safety of the officer or the public, and for undercover work. The Department of Public Safety shall develop guidelines for the use of these body cameras and state and local law enforcement agencies will provide comprehensive training, as specified in the bill.
HB429 - Authorizes an income tax deduction for the provision of child foster care services
Sponsor - Rep. Hannah Kelly (R)
Summary - SCS/HCS/HB 429 - This act modifies several provisions relating to child placement, including: (1) adoption tax credits; (2) foster parent tax deductions; (3) termination of parental rights; (4) adoption regulations; and (5) adoption proceedings.
ADOPTION TAX CREDITS (Sections 135.325, 135.326, 135.327, 135.335, 135.800, and 191.975)
Current law authorizes the Special Needs Adoption Tax Credit for nonrecurring expenses relating to the adoption of a special needs child. This act modifies such program by renaming it the Adoption Tax Credit, and by expanding such program to allow tax credits for nonrecurring expenses relating to the adoption of any child adopted on or after January 1, 2022, regardless of whether such child is a special needs child.
This provision is identical to HCS/HB 430 (2021).
FOSTER PARENT TAX DEDUCTIONS (Section 143.1170)
For all tax years beginning on or after January 1, 2022, this act authorizes a tax deduction for expenses incurred directly by a taxpayer in providing care as a foster parent to one or more children in this state. The amount of such deduction for a taxpayer providing care as a foster parent for at least six months during the tax year shall not exceed $5,000, provided that a deduction claimed under this provision if filing married separately shall not exceed $2,500 per taxpayer. For a taxpayer providing care for less than six months during the tax year, the amount of the deduction shall be reduced on a pro rata basis.
A taxpayer claiming a deduction pursuant to this act shall file an affidavit affirming that such taxpayer is a foster parent, and the Department of Revenue shall collaborate with the Children's Division of the Department of Social Services to establish and implement a procedure to verify that a taxpayer is a foster parent.
TERMINATION OF PARENTAL RIGHTS (Section 211.447)
This act modifies the definition of an abandoned infant or abandoned child, in cases of termination of parental rights, to mean a child three years of age or under instead of one year or under in current law. Additionally, the grounds for determining abandonment have been modified. Under current law, a child can be considered abandoned if the parent, without good cause, left the child without any provision for parental support and without making arrangements to visit or communicate with the child. This act modifies this language so that a child can be considered abandoned if the parent has, for a period of 60 days immediately prior to the filing of the petition to terminate parental rights, willfully, substantially, and continuously neglected to provide the child with necessary care and protection.
Under current law, a termination of parental rights may occur if the parent has been found guilty of certain felony offenses when the child or any child in the family was a victim. This act adds additional felony offenses to the list and removes the requirement that the child be a child in the family or that the child reside with the parent at the time of the offense.
This act modifies provisions relating to the circumstances under which the juvenile officer or Children's Division has the discretion to file a petition to terminate parental rights to change the determination of an "abandoned" child to mirror changes made under the provisions for mandatory termination of parental right proceedings, as well as modifies determinations of parental unfitness to include circumstances when the child has been under the jurisdiction of the juvenile court for at least 15 of the 22 months prior to the filing of the petition.
This provision is identical to a provision in SB 327 (2021) and substantially similar to SB 888 (2020).
ADOPTION REGULATIONS (Sections 453.014, 453.030, and 453.070)
This act modifies provisions granting, under current law, the Department of Social Services and the Department of Health and Senior Services regulatory authority for placing a child for adoption to instead grant such authority to the Children's Division and to repeal such authority from the Department of Health and Senior Services.
This provision is identical to a provision in SB 327 (2021) and substantially similar to SB 888 (2020).
ADOPTION PROCEEDINGS (Sections 453.030 and 453.040)
Under current law, prospective adoptive parents or the child-placing agency shall pay reasonable attorney fees incurred by the birth parent throughout the adoption process, unless the court determines the adoptive parents are unable to pay such fees. This act repeals this provision, while retaining the provision guaranteeing the birth parent the right to legal representation. Additionally, this act permits the court to appoint an attorney to represent a birth parent under the age of 18 in cases where the hiring of an attorney would represent a financial hardship for the birth parent.
Finally, this act modifies the circumstances in which a parent's consent to adoption is not required to reflect the changes made to identifying "abandoned" children.
This provision is substantially similar to SB 327 (2021) and SB 888 (2020).
HB430 - Modifies provisions relating to tax credits for the adoption of children
Sponsor - Rep. Hannah Kelly (R)
Summary - SCS/HCS/HB 430 - This act modifies provisions relating to benevolent tax credits.
ADOPTION TAX CREDITS
Current law authorizes the Special Needs Adoption Tax Credit for nonrecurring expenses relating to the adoption of a special needs child. This act modifies such program by renaming it the Adoption Tax Credit, and by expanding such program to allow tax credits for nonrecurring expenses relating to the adoption of any child adopted on or after January 1, 2022, regardless of whether such child is a special needs child. (Sections 135.325 to 135.335, 135.800, 191.975)
DOMESTIC VIOLENCE SHELTER TAX CREDIT
Current law authorizes a tax credit for contributions to domestic violence shelters in an amount equal to fifty percent of the contribution, with the maximum annual amount of tax credits limited to $2 million. This act increases the tax credit from fifty percent of the amount contributed to seventy percent beginning July 1, 2022, and removes the limit on the cumulative amount of tax credits claimed by all taxpayers in a fiscal year beginning July 1, 2022.
This act also adds a definition of "rape crisis center" to allow taxpayers to receive tax credits for contributions to such facilities. (Section 135.550)
This provision is identical to a provision contained in SB 155 (2021) and SS/SCS/SB 648 (2020), and is substantially similar to SB 958 (2020) and to a provision contained in SS#2/SB 704 (2020).
MATERNITY HOME TAX CREDIT
Current law authorizes a tax credit for contributions to maternity homes in an amount equal to fifty percent of the contribution, with the maximum annual amount of tax credits limited to $3.5 million. This act increases the tax credit from fifty percent of the amount contributed to seventy percent beginning July 1, 2022, removes the limit on the cumulative amount of tax credits claimed by all taxpayers in a fiscal year beginning July 1, 2022, and removes the sunset provision. (Section 135.600)
This provision is identical to a provision contained in SB 155 (2021).
HB434 - Authorizes a tax credit to offset fees from the adoption of rescue animals
Sponsor - Rep. LaDonna Appelbaum (D)
Summary - Beginning January 1, 2022, a taxpayer may claim a tax credit for any adoption of an animal from an animal shelter. The amount of the tax credit will be for the total amount of money paid to the shelter for a pet adoption, up to $125. A taxpayer may not claim more than two of the tax credits authorized under this bill per year, regardless of whether the taxpayer makes more than two pet adoptions.
The cumulative amount of the tax credits allowed under this bill will not exceed $500,000, and the credits may not be assigned, transferred, sold, conveyed, or carried forward to any subsequent tax year.
The Department of Revenue will promulgate all necessary rules and regulations to administer the provisions of this bill.
The provisions of this bill will automatically sunset six years after the effective date unless reauthorized by the General Assembly.
This bill is the same as HB 2401 (2020).
HB437 - Enacts requirements relating to suicide prevention education and information
Sponsor - Rep. LaDonna Appelbaum (D)
Summary - This bill names Section 170.047, RSMo the "Jason Flatt/ Avery Reine Cantor Act". The bill states that beginning in the 2022-23 school year, each school district can offer at least two hours of suicide prevention training for all practicing teachers. All teachers, principals, and licensed educators can attend such a training or complete training on suicide prevention through self-review of suicide prevention materials. The Department of Elementary and Secondary Education may develop materials to be used for such training or may offer districts materials developed by a third party.
This bill also requires public schools, charter schools, and public institutions of higher education that issue pupil identification cards to have printed on the card specific phone numbers including those for the National Suicide Prevention and the Crisis Text Line.
This bill is similar to HCS HB 1820 & 1470 (2020) and HB 1043 (2019).
Sponsor - Rep. Bishop Davidson (R)
Summary - This bill will allow school districts to issue a district teaching permit to any individual that does not hold currently hold a State Board of Education (SBE) issued teaching certificate. The district teaching permit allows the holder to teach only in the issuing school district unless another school district also issues permits and recognizes permits issued in this manner as part of their policy.
The bill requires districts to develop a policy listing qualifications which include, at a minimum, an associates degree and background check. The number of teachers issued a teaching permit must not exceed 25% of the total number of teachers employed in the district. If an individual is issued a teaching permit and teaches for four years the SBE may issue a teaching certificate as specified in the bill.
HB441 - Modifies provisions relating to political subdivisions
Sponsor - Rep. Bill Falkner (R)
Summary - This bill changes the laws regarding the consequences to a political subdivision for failure to file an annual financial statement with the State Auditor as required.
If the failure to submit the annual financial statement was a result of fraud or other illegal conduct by any employee, the failure shall not result in a fine.
Any political subdivision that has gross revenues of less than $5,000 or that has not levied a sales or use tax is not subject to the fine.
In addition, the Director of the Department of Revenue has the authority to make a one-time downward adjustment to any fine he or she deems uncollectible.
The first time a political subdivision that has outstanding fines due files its financial statement after August 28, 2022, the Director will make a one-time downward adjustment of the total amount due.
If, after August 28, 2021 and before January 31, 2022, a political subdivision fails to file an annual statement, or if a political subdivision files an annual statement in that time period but fails to file any statement thereafter, the Director of the Department of Revenue must notify the political subdivision that it has 30 days to file the annual report. If the political subdivision does not do so, the Director shall initiate the process to disincorporate the political subdivision.
The question of whether the political subdivision should be disincorporated shall be submitted to the voters of that political subdivision at the next general election. The election authority for conducting the election shall give notice of the election for eight consecutive weeks prior to the election by publication in a newspaper as specified in the bill. Upon an affirmative vote of a majority of the qualified voters, the Director shall file an action to disincorporate the political subdivision in the circuit court.
In an action to disincorporate, the circuit court shall order: the appointment of an administrative authority for the political subdivision as specified; all financial and other institutions holding funds of the political subdivision to honor the directives of the administrative authority; the Director to distribute tax revenues and funds of the political subdivision to the administrative authority; and the effective date of the disincorporation of the political subdivision.
The Attorney General will also have the authority to file an action in court against any political subdivision that fails to comply with these provisions in order to force the political subdivision into compliance.
This bill is similar to HB 1854 (2020).
Sponsor - Rep. Chuck Basye (R)
Summary - Beginning January 1, 2022, any individual may claim an income tax credit for the costs of expenditures made in connection with the enrollment, attendance, or participation of the taxpayer's dependent child in a virtual or remote-learning private school program or public school program for the period beginning on the date on which the Governor signed Executive Order 20–02 and ending on December 31st of the tax year for which a taxpayer claims the tax credit.
Qualifying expenditures include, but are not limited to, tuition, fees, tutoring, computer software, textbooks, workbooks, curricula, school supplies other than personal computers, and other written materials used primarily for academic instruction or academic tutoring.
The amount of the tax credit is the amount spent by a taxpayer on education expenditures during the period beginning on the date on which the Governor signed Executive Order 20–02 and ending on December 31st of the tax year for which a taxpayer claims the tax credit, up to the total amount of local property tax for which the taxpayer was liable over the same period, less the total amount of all tax credits previously claimed by the taxpayer under this section in all previous tax years.
The amount of the tax credit may not exceed the taxpayer's income tax liability for the year in which the taxpayer claims the tax credit. T
he tax credit is nonrefundable and may not be assigned, transferred, sold, or otherwise conveyed.
The provisions of this bill sunset on December 31st six years after the effective date unless reauthorized by the General Assembly.
HB444 - Modifies provisions relating to orders of county commissions and county health center boards
Sponsor - Rep. Mike McGirl (R)
Summary - Currently, county commissions and county health center boards are authorized to make orders, ordinances, rules or regulations to enhance the public health and prohibit the entrance of infectious, contagious, communicable or dangerous diseases into the county, with certain restrictions.
The bill provides that before the adoption of such orders, the Health Center Board must submit such orders to the governing body of the county or political subdivision. The governing body must, within 30 days, either reject or modify such orders, ordinances, rules, or regulations.
Additionally, the bill provides that before the adoption of such orders, the County Commission or Health Center Board must issue a public notice of the proposed orders and allow public comment for 30 days. The County Commission or County Health Center Board may hold a non-contested hearing on the proposed order. However, if there is a declared state of emergency, a county commission or health center board does not need to issue a public notice.
This bill is similar to SB 20 (2021).
HB458 - Establishes new procedures for annexation of school districts to special school districts
Sponsor - Rep. Shamed Dogan (R)
Summary - This bill establishes a process for the annexation of two adjacent special school districts.
If requested by a petition and signed by the specified number of voters from the school district proposing the annexation, the school board of the district shall submit the question to the voters of the district. If a majority of the votes cast in the special school district proposing annexation favor annexation, the secretary of the board shall certify the fact.
For any newly created special school district with more than 100,000 inhabitants, the membership of the governing council shall be expanded and redistricting guidelines are specified in the bill.
The newly formed special school district must adopt a resolution forming a redistricting committee every decade after the decennial census has been reported, as specified in the bill. The proposed redistricting plan must be approved by a majority of the committee prior to its adoption. Upon adoption a copy of the plan certified by the secretary of the committee must be sent to the State Board of Education(SBE) for its approval or disapproval. Criteria for approval is specified in the bill. If a redistricting plan is not adopted within one year of the publication of the census the SBE shall provide the redistricting plan.
Within 30 days of the adoption of a redistricting plan, the SBE shall call for a special election for school board members of the new special school district. The bill specifies that a member of a redistricting committee shall not serve on the school board for a period of six years following his or her service on the redistricting committee.
This bill is similar to HB 2569 (2020).
HB465 - Enacts requirements relating to suicide prevention education and information
Sponsor - Rep. Patricia Pike (R)
Summary - This bill requires that beginning in the 2021-22 school year the optional, professional development training in youth suicide awareness and prevention, contain at least one unit relating to stress management strategies for students and faculty.
HB466 - Prohibits employment discrimination on the basis of home address status
Sponsor - Rep. Wiley Price (D)
Summary - This bill defines "address status", as the status of having or not having a physical home address and a person's ability or willingness to disclose information relating to whether he or she has or does not have a physical home address. This bill adds "address status" as a form of discrimination prohibited in employment decisions.
This bill is the same as HB 1401 (2020) and similar to HB 1175 (2019).
HB470 - Modifies provisions relating to school protection officers
Sponsor - Rep. Chris Dinkins (R)
Summary - Currently, school districts may designate teachers or administrators to be school protection officers. This bill adds other designated school personnel to the list of employees a school district may designate as a school protection officer (Sections 160.665, 571.107, 571.215, 590.010, and 590.205, RSMo).
This bill is similar to HB 1301 (2020) and HB 457 from (2019).
HB476 - Modifies provisions relating to occupational license reciprocity for military members
Sponsor - Rep. Derek Grier (R)
Summary - This bill includes a Military Occupational Specialty as a type of licensure when applying for licensure in Missouri in the same occupation under Missouri's Reciprocity Laws.
HB478 - Changes provisions relating to state education savings programs
Sponsor - Rep. Phil Christofanelli (R)
Summary - This bill modifies the definition of an "eligible education institution" and changes the Missouri Education Savings Program to the "Missouri Education Program".
HB479 - Authorizes an income tax deduction for police officers and members of the highway patrol
Sponsor - Rep. Phil Christofanelli (R)
Summary - This bill provides an income tax deduction on the income received by any taxpayer for his or her services as a peace officer or member of the State Highway Patrol.
Beginning January 1, 2021, the deduction will be worth 25% of such income. The deduction will be increased each year by 25% increments, and for all tax years beginning on or after January 1, 2024, the deduction will be worth 100% of such income.
The provisions of this bill will sunset six years after the effective date of the bill.
This bill contains an emergency clause.
This bill is the same as HB 24 (2020 First Extraordinary Session).
HB480 - Establishes the "Cronkite New Voices Act."
Sponsor - Rep. Phil Christofanelli (R)
Summary - This bill establishes the "Cronkite New Voices Act", which provides that in both public high schools and public institutions of higher education a student journalist has the right to exercise freedom of speech and of the press in school-sponsored media.
The bill permits school districts and student-media advisors to regulate the number, length, frequency, and format of schoolsponsored media. School districts must adopt a written freedom of the press policy that includes reasonable provisions for the time, place, and manner of student expression. The policy may also restrict speech that is offensive or threatening.
The bill forbids school districts from prior restraint of schoolsponsored media except in circumstances specified in the bill.
This bill is the same as HB 2317 (2020) and HB 743 (2019).
Sponsor - Rep. Ron Hicks (R)
Summary - This bill allows concealed carry permit holders to lawfully carry firearms on public transportation. "Public transportation system" is defined in the bill. In addition, this bill exempts persons transporting non-functioning or unloaded firearms on buses from the crimes prohibiting the possession of weapons on buses.
This bill is the same as HB 1901 (2020).
Sponsor - Rep. Derek Grier (R)
Summary - This bill requires public school districts and charter schools beginning in the 2022 school year to develop and enforce a policy on the inspection of "instructional material" as defined in the bill which includes but is not limited to textbooks, reading material, websites, and films and movies. The policy requirements are detailed in the bill and include maintaining a digital and printed copy of instructional material, the designation of a school employee to maintain an inspectable record of all material used in a school, and descriptions of how individuals may inspect or take for inspection any instructional material. By August first of each year school districts will post on their school website a listing of instructional materials used in the prior year in a manner prescribed in the bill, and provide the district policy to each child's parent/guardian.
Sponsor - Rep. Josh Hurlbert (R)
Summary - This bill specifies that a school district shall not receive funding under the Foundation Formula if the district is a member of, or remits any funds to, any statewide activities association that prohibits a home school student from participating in any event or activity offered by the school district, or requires a home school student to attend the public school for any portion of a school day in order to participate in any event or activity.
The Department of Elementary and Secondary Education (DESE) is required to withhold payments to districts in violation of this bill until such district proves to the State Board of Education (SBE) that the school district has ceased membership in the organization.
This bill further provides that a statewide activities association shall not prohibit or restrict any school district that is a member of the association from participating in any events authorized or regulated by the association with any school that is not a member of the association.
This bill is similar to HB 2273 and SB 875 (2020) and SB 130 (2019).
Sponsor - Rep. Nick Schroer (R)
Summary - For all tax years beginning on or after January 1, 2022, a taxpayer may claim a refundable income tax credit in an amount equal to the full cost of tuition paid by a taxpayer in a given tax year for the attendance of one or more of the taxpayer's dependent children at one or more eligible public schools or eligible private schools in a given tax year.
The provisions of this bill sunset on December 31st, six years after the effective date of the bill.
HB497 - Modifies provisions relating to the state income tax rates
Sponsor - Rep. Nick Schroer (R)
Summary - Currently, the top rate of income tax is 5.4% and may be reduced to 5.1% by a series of tax cuts of .1% over a period of years with only one reduction occurring per year. A tax reduction at the top rate occurs if the amount of net general revenue collected in the previous fiscal year exceeds the highest amount of net general revenue collected in any of the three fiscal years prior to such fiscal year by at least $150 million.
This bill removes the restrictions on how many tax cuts can occur per year and lowers the limit of the tax cut rate, if net general revenue collections meet the current trigger.
This bill is the same as HB 1449 (2020).
Sponsor - Rep. LaKeySha Bosley (D)
Summary - This bill prohibits discrimination on the basis of hair texture and protective hairstyles in educational institutions that receive or benefit from state financial assistance or state student financial aid.
This bill is similar to HB 2356 (2020).
Sponsor - Rep. Justin Hill (R)
Summary - This bill defines and distinguishes between "Asynchronous", "synchronous", "two-way interactive video" and "virtual" instruction" and requires districts to implement a "distance learning plan" policy that must meet the standards for virtual programs of instruction as outlined in Section 162.1250 RSMo. Beginning in any school year after July 2021 all virtual instructional programs must also be approved as a Missouri Course Access and Virtual School Program (MOCAP) as outlined in Section 161.670.
The bill requires public school districts to adopt policies regarding virtual instructional courses. Policies adopted must follow specified guidelines outlined in the bill, which include expansion of course offerings and access to instructional resources, emergency use and home-based educational guidance.
When districts adopt a distance learning plan they must forward a copy to the Department of Elementary and Secondary Education (DESE) and all plans should take key considerations into account.
Considerations include:
(1) Participation for all students with accessibility to Internet connectivity required to be provided by the district at no charge;
(2) Performance standards for all virtual education is consistent with state academic standards and equitably equivalent to other virtual instruction; and
(3) Student and staff expectations including attendance measures, course completion, and extra curricular participation.
The bill requires that districts develop policies for distance learning plans with a community stakeholders work group, composed of members as outlined in the bill.
The bill requires a certified staff to be appointed to serve as building-level contacts to function as liaisons for online teachers and students.
All teachers of two-way interactive video instruction shall be provided in-service training as outlined in the bill.
Student data and privacy standards are outlined in the bill and must be addressed by a local school policy.
The bill requires schools sharing courses by means of two-way interactive video instruction to address issues that include costs, schedules, student behavior, teacher evaluation, and other issues as outlined in the bill.
HB512 - Modifies provisions for expenditure of public funds on printed matter
Sponsor - Rep. Tony Lovasco (R)
Summary - This bill requires the Secretary of State (SOS) to investigate violations of election statutes relating to the use of public funds for political advertising purposes on printed materials. Any person may file a complaint against a state department or its director for violations. The SOS has 30 days to dismiss the complaint or start an investigation and notify the complainant of the decision. If the SOS, or any person whose complaint is denied, wishes to proceed then they may file a petition in the Circuit Court of Cole County against the agency or political subdivision. Procedures for filing are specified in the bill. If the Court finds a violation, then civil penalties of 10 times the amount of an expenditure or $10,000, whichever is greater, may be imposed on a department or political subdivision. Directors and administrators may be personally liable for up to $1,000 in civil penalties. Injunctive relief and court costs shall also be imposed as specified in the bill.
Publications in compliance with federal election laws and the full text of proposed ballot measures may be printed as specified in the bill.
This bill is the same as HCS HB 1777 (2020).
Sponsor - Rep. Chuck Basye (R)
Summary - This bill requires any school district that does not offer an inperson option as the sole method of instruction for students to provide an education voucher to help defer the expenses of providing in-person instruction in an alternative setting. The educational voucher will be a prorated portion of the per-pupil state adequacy target, based on the percent of hours the school district did not offer an in-person instruction option.
Sponsor - Rep. Ben Baker (R)
Summary - This bill prohibits the contribution or expenditure of public funds, including public resources or specified property, by any officer, board member, director, administrator, employee, or agent of any political subdivision to advocate, support, or oppose any ballot measure or candidate for public office. Individuals are also restricted from specified advocacy before the General Assembly when acting in an official capacity or during work hours.
The bill does not prohibit these individuals from making public appearances or from issuing press releases concerning any such ballot measure. The bill does allow the use of legislative liaisons by political subdivisions and special districts to communicate information to the General Assembly about their policies and procedures.
If a contribution or expenditure of public funds to any person results in the use of any part of such funds to advocate, support, or oppose any ballot measure or candidate for public office, the contribution or expenditure is in violation of these provisions.
Any resident of this state who wishes to challenge a contribution or expenditure of public funds by a political subdivision may bring an action in any circuit court of the political subdivision in which any alleged violation occurred. The political subdivision and the officer, board member, director, administrator, employee, or agent who allegedly violated this section shall be named as party defendants. The petition shall set forth the contribution, expenditure, or contribution and expenditure at issue and the facts that gave rise to a violation and shall pray leave to produce such proof. The court shall consider the petition and evidence, hear arguments, and in its decision determine whether a violation of this section occurred. If the court decides the contribution or expenditure of public funds was a violation, then the court may award attorney fees and the political subdivision shall be subject to a civil penalty in an amount 10 times the amount of the contribution or expenditure or $1,000 whichever is greater, or if the violation involved only uses public resources, then there shall be a civil fine not to exceed $1,000 for those offenses that are committed by specified administrators or board members. A first violation of these provisions by specified non-administrative level employees will not be subject to any fine, but a subsequent offense will be punished using the previous categories.
Any resident of this state may, instead of bringing an action in circuit court, file a complaint against an officer, board member, director, or administrator of the political subdivision or special district with the Missouri Ethics Commission. In the event that a court filing and an ethics complaint are both filed only the first filed will proceed.
This bill is the same as HB 1347 (2020).
Sponsor - Rep. Doug Richey (R)
Summary - This bill establishes the "Competency-Based Education Grant Program", likewise created in the State Treasury is the "Competency-Based Education Grant Program Fund". By application, the Department of Elementary and Secondary Education (DESE) shall award grants from the Fund to eligible school districts for the purpose of providing Competency-Based Education Programs. DESE shall facilitate the creation, sharing, and development of course assessments, curriculum, training and guidance for teachers, and best practices for the school districts that offer competency-based education courses(Section 161.380, RSMo).
This bill also establishes the "Competency-Based Education Task Force" to study and develop Competency-Based Education Programs in public schools. The Task Force members shall be appointed to two year terms and shall include two members of the House of Representatives appointed by the Speaker of the House of Representatives, two Senators appointed by the President Pro Tem of the Senate, the Commissioner of the Department of Elementary and Secondary Education and four members appointed by the Governor. Members of the Task Force shall serve without compensation, but shall be entitled to reimbursement for actual and necessary expenses incurred in the performance of official duties.
The Task Force shall conduct interviews and at least three public hearings to identify promising Competency-Based Education Programs and obstacles to implementing such programs. Before December 1 of each year, the Task Force shall present its findings and recommendations to the Speaker of the House of Representatives, the President Pro Tem of the Senate, the Joint Committee on Education, and the State Board of Education(Section 161.385).
This bill specifies that, school districts and charter schools shall receive state school funding under the foundation formula for high school students who are taking Competency-Based Courses offered by their school district or charter school.
Attendance of a student enrolled in a Competency-Based Course shall equal the product of the district or charter school's prior year average attendance percentage multiplied by the total number of attendance hours normally allocable to a non-competency-based course of equal credit value (Section 162.1255).
This bill is similar to SB 33 (2021) and to SB 582 (2020).
HB524 - Modifies provisions relating to the assessment of certain public utility company property
Sponsor - Rep. Kent Haden (R)
Summary - Beginning January 1, 2022, this bill provides that the real and personal property of any public utility that utilizes financing under Chapter 100, RSMo, for construction will be assessed only upon the county assessor's local tax rolls.
This bill is the same as HB 2680 (2020).
Sponsor - Rep. Mike Haffner (R)
Summary - Beginning in tax years after January 1, 2022, this bill authorizes a tax deduction of up to $1000 for "qualified education expenditures" as defined in the bill for a dependent in a private school or home school.
This bill is the same as HB 2233 (2020).
Sponsor - Rep. Mike Haffner (R)
Summary - This bill establishes the "Missouri-Made Fuels Act", which specifies that all diesel fuel sold or offered for sale in Missouri for use in internal combustion engines must contain at least the following stated percentage of biodiesel fuel oil by volume on and after the following dates:
(1) April 1, 2023, until March 31, 2024, 5%; and
(2) Beginning April 1, 2024, 10%.
The minimum content levels shall be in effect during the months of April, May, June, July, August, September, and October, except in certain circumstances. The minimum content levels go into effect when the Director of the Department of Agriculture submits notice in the Missouri Register that certain conditions have been met and the state is prepared to move to the next scheduled minimum content level.
The minimum biodiesel content levels shall not apply to certain equipment and the bill specifies requirements for bills of lading or shipping manifests for diesel fuel and for biodiesel-blended products.
A violation of the provisions of this bill is a class A misdemeanor.
The Missouri-Made Fuels Act will sunset 10 years after its effective date.
This bill is similar to HCS HB 1858 (2020).
HB540 - Establishes the "Show Me A Brighter Future Scholarship Program"
Sponsor - Rep. Travis Fitzwater (R)
Summary - For all tax years beginning on January 1, 2022, any taxpayer who makes a qualifying contribution to the "Show Me a Brighter Future Scholarship Fund" created in the bill may claim a tax credit equal to 100% of the total contribution. The amount of the tax credit claimed by an individual taxpayer or a married couple filing jointly shall not exceed 50% of the taxpayer's state tax liability for the year in which the credit is claimed, nor shall a corporate taxpayer claim a tax credit in excess of 50% of such taxpayer's state tax liability for the year.
The State Treasurer shall certify the tax credit amount to the taxpayer. Such credit may be carried forward to any of the taxpayer's three subsequent tax years. No tax credits authorized under the program shall be transferred, sold, or assigned, and are not refundable.
The cumulative amount of tax credits that may be allocated to all taxpayers contributing to the scholarship fund in the first year of the program shall not exceed $25 million. If the amount of the tax credits claimed in the first tax year exceeds 90% of the tax credits available, the amount of tax credits available shall increase by 10% in the subsequent year and are capped at $50 million. Tax credits shall be allocated by the State Treasurer on a first come, first served basis.
A taxpayer who makes a contribution to the scholarship fund shall not designate the student who will receive a scholarship grant. The State Treasurer shall adopt rules and procedures necessary to implement the provisions of this bill, including rules setting forth the order of preference for scholarship awards, reporting requirements, responsibilities of a parent of an eligible student, and responsibilities of an eligible student's district of residence.
Scholarship grants shall be provided to eligible students with a qualified Tuition Savings Account.
This bill specifies that, an eligible student is any student who is a member of a household whose total annual income does not exceed an amount equal to two times the income standard used to qualify for free and reduced price lunch, who has attended a public school in the preceding semester or is starting school in the state for the first time, is currently receiving the Scholarship Grant, is a dependent of an active duty military who relocates to Missouri, or who is starting school in Missouri for the first time and is a sibling of a student already enrolled in the program.
The amount of scholarship grants awarded to eligible students shall be equal to the state adequacy target, and the amount of scholarship grants awarded to a special education eligible student shall be in an amount equal to the state adequacy target multiplied by 1.75.
Scholarship funds in a qualified Tuition Savings Account shall only be used for payment of tuition at a qualifying school which includes private schools or any public school outside of eligible students district of residence. All private qualifying schools must meet standards outlined in the bill.
The procedure for awarding scholarship grants is outlined with preference given to eligible students who qualify for free lunch at the lowest performing districts.
The State Treasurer may bar a parent from future participation in the Program if the State Treasurer establishes that the parent has intentionally spent Scholarship Grant funds for a purpose other than that allowed under the bill or by rule, and shall create a receipt to be issued to any taxpayer making a contribution. The State Treasurer shall publish a report on their website on this Program after it has been in effect 6 years.
The bill changes the "Missouri Education Savings Program" in Sections 166.400 to 166.455 RSMo by removing the word "savings" and aligning the term for "eligible education institution" to the Federal 529 of the Internal Revenue Code.
This bill is similar to SB 581 and HCS HB 2068 (2020).
Sponsor - Rep. Ed Lewis (R)
Summary - This bill will require, the Department of Elementary and Secondary Education, by November 1 of each year, to publish on the Department's website a list of schools in the state that have been performing within the bottom 5% of schools for more than three years, and shall designate any such school as a "persistently failing school".
Any school district with more than two schools falling into the bottom 5% of schools for more than two years shall be classified as provisionally accredited by the State Board of Education.
School districts with any school falling in the bottom 5% of schools for three years over a five year period beginning in 2018, shall:
(1) Close the school and transfer students attending such school to a higher performing school in the district;
(2) Develop a partnership with a nonprofit school operator to create an in-district charter school; or
(3) Reimburse any district or charter school, that will allow students to transfer, an amount equal to the average per-pupil expenditure for the district.
Any school district that has more than 20% of students attending persistently failing schools shall work with an external partner to develop a district plan to reduce the number of students in such schools by 5% each year, and shall establish a charter authorizing office, or partner with an eligible public four-year college or university to review any charter petitions for the district, approve such charter petitions, and submit such petitions to the Board of Education for a vote.
This bill is similar to SB 133 (2021) and SB 1021 (2020).
HB543 - Establishes transfer procedures to nonresident districts for students in public schools
Sponsor - Rep. Bradley Pollitt (R)
Summary - This bill adds Sections 167.1200 to 167.1230, RSMo, creating the "Public School Open Enrollment Act".
DEFINITIONS (SECTION 167.1200)
The bill defines "non-resident district", "public school choice student", and "resident district" and distinguishes between "resident local revenue" and "nonresident local revenue".
TRANSFER POLICY AND PARTICIPATION (SECTION 167.1205)
The bill specifies that any student beginning kindergarten or already enrolled in a public school may attend a public school in any nonresident district. Districts must declare participation in the open enrollment program by February 1st. Participating districts are not required to add teachers, staff, or classrooms to accommodate transfer applicants and the school may establish standards for transfer applications and post the information on the school website and in the student handbook.
The Department of Elementary and Secondary Education (DESE)shall develop a model open enrollment transfer policy as outlined in the bill. A school board may modify the model policy but all public schools must adopt a policy regardless of participation in the program.
Students who wish to attend nonresident schools that have an academic or competitive entrance process shall furnish proof that they meet the admission requirements.
Students that participate in open enrollment in high school may not participate in varsity sports during the first 90 days of enrollment in a non-resident district with exceptions outlined in the bill. No transfers under this act may begin until the school year 2023- 24.
APPLYING FOR TRANSFER ( SECTION 167.1210)
Any student that applies for a transfer may only accept one transfer per school year, although the student may return to their resident district and must complete a full year before applying for another transfer. Students may complete all remaining school years in their nonresident district and any sibling may enroll if the district has the capacity as provided by the bill. For the purposes of federal and state aid the student shall be counted as a resident pupil of the non resident district. Resident districts will calculate the per-pupil average daily local effort amount and upon notification by the non-resident district of the number of days the student was enrolled send such amount for each day. Parents will be responsible for transportation to the nonresident school or to an existing bus stop location in the nonresident district. Students that qualify for free and reduced meals may have transportation expenses reimbursed quarterly as outlined in the bill.
REVENUE CALCULATION (167.1211)
The bill establishes a calculation for resident districts local revenue to be sent for each transferring student to the nonresident district. The calculation takes into consideration additional costs for students with special education needs and districts whose local revenue is below the state adequacy target. DESE may withhold any amount that is owed and not sent by a resident district by June 30th from a resident districts monthly revenue distribution.
PARENT PUBLIC SCHOOL CHOICE FUND (SECTION 167.1212)
This bill establishes the "Parent Public School Choice Fund" with a $60 million appropriation to be used to supplement open enrollment transfers from any resident district whose local revenue is less than the state adequacy target and the nonresident districts local revenue.
NUMBER OF TRANSFER STUDENTS (SECTION 167.1215)
The bill establishes that annually, before February 1, each school district shall set and publish the number of transfer students the district is willing to receive for the following school year. This number does not have to be more then zero. Districts will also develop a policy for a wait list.
APPLICATION PROCESS (SECTION 167.1220)
The processes for a transfer application, and the details for notifications of acceptance or rejection are specified within the bill. The bill explains the reasons that an eligible application may be rejected and notification must be provided in writing by July 1 of the school year for which the student wishes to attend. The bill defines "good cause" and allows for consideration of applications that are submitted after April 1st and before October 1st.
ALLOWED EXEMPTIONS (SECTION 167.1225)
This bill provides that, prior to April 1, a school district may annually declare an exemption for the upcoming school year, from the requirements set forth in this bill, provided that the school district is subject to a desegregation order or mandate of a federal court or agency remedying the effects of past racial segregation or subject to a settlement agreement remedying the effects of past racial segregation. Additional exemptions are specified for students who qualify for transfers under other listed sections.
APPEAL AND ANNUAL REPORTING
The bill establishes when a student may be denied a transfer based on his or her discipline record and includes an appeal procedure.
DESE shall collect and report data annually from school districts on the number of applications and study the effects of the public school choice program transfers (Section 167.1230).
Some provisions of this bill have a delayed effective date of July 1, 2022
Sponsor - Rep. Ron Hicks (R)
Summary - This bill provides tiers of dates by which a person who has been convicted of a marijuana possession offense or municipal violation in Missouri prior to August 28, 2021, and who obtains a patient identification card under Article XIV, Section 1, of the Missouri Constitution prior to August 28, 2021, will have such convictions automatically expunged by the court. If a person was convicted of a marijuana possession offense or municipal violation prior to August 28, 2021, but obtains a patient identification card after August 28, 2021, he or she may be eligible to have the offense or violation expunged by petitioning the court in which he or she was convicted if the offense or violation occurred in Missouri and it occurred prior to the person obtaining a patient identification card. These provisions must not be construed to authorize expungement of any conviction or plea of guilty for any offense committed by a commercial driver's license holder that will result in a violation of 49 CFR 384.226, as amended, or an offense committed by a person while he or she was operating a commercial motor vehicle in violation of 49 CFR 391.15.
This bill is similar to HB 2060 (2020).
HB552 - Allows school districts to exceed the limitation on debt for certain capital projects
Sponsor - Rep. Tricia Derges (R)
Summary - This bill expands the powers of the State Board of Education to allow the board to establish criteria for submitting petitions for modification of the limitation of debt.
The bill also outlines those procedures for a modification of the limitations of debt petition process under Section 26(b), Article VI, of the Constitution of Missouri. Upon the grant of the modification by the state board, and the approval of the electors in the district, the district may borrow and issue bonds for the following purposes: purchase or improvement on a site, addressing safety concerns, purchasing school buses, and constructing, furnishing, equipping, repairing, remodeling, or making additions to buildings necessary for school district purposes. The bill outlines criteria for the state board to prioritize applications and establishes limits as outlined in the bill.
This bill will not become effective unless an amendment of Section 26(b) of Article VI of the Constitution of Missouri is approved by a majority of the qualified voters.
This bill is similar to HB 1897 (2020).
Sponsor - Rep. Ron Hicks (R)
Summary - This bill specifies that no employee of a political subdivision of this state, subject to exceptions, can be required to reside within a particular jurisdiction as a condition of employment.
HB554 - Modifies provisions relating to taxation
Sponsor - Rep. John Eggleston (R)
Summary - SALES AND USE TAX MAP (Section 32.310, RSMo)
Currently, the Department of Revenue maintains a mapping feature on its website that displays sales tax information of political subdivisions of this state that have taxing authority.
This bill requires use tax information to be added to the mapping feature. Also, this bill requires the mapping feature to show the total of combined rates of overlapping taxing jurisdictions by July 1, 2022.
TELECOMMUNICATIONS SERVICES (Sections 67.2677, 67.2689, and 67.2720))
This bill modifies provisions relating to communications services offered in political subdivisions.
The bill modifies the definition of "gross revenues" for provisions of law relating to video service providers.
The bill provides that a franchise entity may collect a video service provider fee equal to not more than 5% of the gross revenues of a video service provider providing service in the geographic area of such franchise entity. The fee will be phased out as follows:
Beginning August 28, 2023, 4.5% of gross revenues;
Beginning August 28, 2024, 4% of gross revenues;
Beginning August 28, 2025, 3.5% of gross revenues;
Beginning August 28, 2026, 3% of gross revenues; and
Beginning August 28, 2027, and continuing thereafter, 2.5% of gross revenues.
Currently, video service providers may identify and collect the amount of the video service provider fee as a separate line item on subscriber bills. This bill specifies that, the fee will be identified and collected as a separate line item.
The bill creates the "Task Force on the Future of Right-of-Way Management and Taxation" consisting of 16 members:
(1) Two members of the Senate appointed by the President Pro Tem;
(2) One member of t he Senate appointed by the Minority Floor Leader;
(3) Two members of the House of Representatives appointed by the Speaker;
(4) One member of the House of Representatives appointed by the Minority Floor Leader;
(5) Four members that are municipal officials or other political subdivision officials, two appointed by the President Pro Tem of the Senate and two appointed by the Speaker of the House of Representatives;
(6) Four experts in the telecommunications industry, two to be appointed by the President Pro Tem of the Senate and two appointed by the Speaker of the House of Representatives;
(7) A member of the municipal league of metro St. Louis appointed by the Speaker of t he House of representatives; and
(8) A member of the Missouri municipal league appointed by the President Pro Tem of the Senate.
The purpose of the Task Force is to study best methods for rightof-way management, taxation of video services, and the future revenue needs of municipalities and political subdivisions as such revenue relates to video services.
The Task Force will compile a report of its activities for submission to the General Assembly. The report will be submitted no later than December 31, 2023, and will include any recommendations which the Task Force may have for legislative action. The Task Force will expire on December 31, 2023.
These provisions are the same as SB 163 (2021).
TAXATION OF SATELLITE OR STREAMING VIDEO SERVICES (Section 67.2680)
This bill prohibits the state or any other political subdivision from imposing any new tax, license, or fee in addition to any tax, license, or fee already authorized on or before August 28, 2021, upon the provision of satellite or streaming video service.
INCOME TAX (Section 143.011)
Currently, the top rate of income tax is 5.4% and may be reduced to 5.1% by a series of tax cuts of .1% over a period of years with only one reduction occurring per year. A tax reduction at the top rate occurs if the amount of net general revenue collected in the previous fiscal year exceeds the highest amount of net general revenue collected in any of the three fiscal years prior to such fiscal year by at least $150 million.
This bill reduces the top rate of income tax by .1% and increases the total amount of cuts from 5 to 6.
USE TAX (Section 144.605)
Beginning January 1, 2022, this bill provides that a vendor engages in business activities in this state if a vendor during a 12 month period meets the following criteria:
(1) Has cumulative gross receipts of at least $100,000 from the sale of tangible personal property to purchasers for the purpose of storage, use, or consumption in this state, as determined by the bill; and
(2) Does not have a physical presence within the state and the associated sales occurred with use of the Internet.
Any department that has the Constitutional authority to collect sales and use tax under Article IV of the Constitution of Missouri may remit any new revenue collected under the provisions of the bill to the General Revenue Fund.
This bill specifies that any vendor that does not have a physical presence within the state and the associated sales occurred with use of the Internet will not be subject to use taxes of a political subdivision in this state unless the use tax is approved or reapproved by the voters of the political subdivision.
Additionally, this bill provides that political subdivisions that wish to enact a new local use tax, but do not wish to subject vendors that do not have a physical presence within the state and the associated sales occurred with use of the Internet to such local use tax, may enact such local use tax according to the applicable provisions local use tax laws, or any other applicable local use tax authorization provisions, and may exclude such vendors from such new tax.
TAXING JURISDICTION DATABASE (Section 144.637)
This bill requires the Director of the Department of Revenue to provide and maintain a downloadable electronic database at no cost to the user for taxing jurisdiction boundary changes and tax rates. Such databases may be directly provided by the Director, or may be provided by a third party as designated by the Director.
Vendors will not be liable for reliance upon incorrect data provided by the director on tax rates, boundaries, or taxing jurisdiction assignments.
MARKETPLACE FACILITATORS (Section 144.752)
By January 1, 2022, marketplace facilitators, as defined in the bill, that meet the use tax economic nexus threshold established in the bill must register with the Department of Revenue to collect and remit use tax on sales made into the state through the marketplace facilitator's marketplace by or on behalf of a marketplace seller, as defined in the bill. These retail sales will include those made directly by the marketplace facilitator as well as those made by marketplace sellers through the marketplace facilitator's marketplace, as defined in the bill.
Marketplace facilitators properly collecting and remitting use tax in a timely manner will be eligible for any discount provided for currently.
Marketplace facilitators must provide purchasers with a statement or invoice showing that the use tax was collected and will be remitted on the purchaser's behalf.
Marketplace facilitators may apply to the Department of Revenue for relief from liability for the failure to collect and remit the correct amount of sales or use tax on retail sales facilitated for marketplace sellers under certain circumstances, as described in the bill. Relief from liability will be a percentage of the sales and use tax collected by the marketplace facilitator, with such percentage being 4% for sales made during the 2022 calendar year, 2% for sales made during the 2023 calendar year, 1% for sales made during the 2024 calendar year, and 0% thereafter.
LOCAL USE TAX (Sections 144.757 and 144.759)
This bill alters ballot language for approval or reapproval by the voters of the political subdivision for the collection of use taxes.
As specified in the bill, any county or municipality with an existing local use tax enacted prior to January 1, 2022, will be permitted to keep such existing local use tax at a rate not to exceed the rate enacted as of January 1, 2022. If any such county or municipality places a new use tax measure on the ballot and the measure fails to pass, the use tax enacted prior to January 1, 2022, will remain in effect until it expires or is repealed, reduced, or raised by a future ballot measure. If any such county or municipality places the use tax measure of this section on the ballot and the measure passes, the use tax of this section will replace the previously enacted use tax.
Currently, a local use tax may be referred to or described as the equivalent of a sales tax on purchases made from out-of-state sellers by in-state buyers and on certain intrabusiness transactions and the description will not change the classification, form or subject of the use tax or the manner in which it is collected.
This bill provides that the use tax must not be described as a new tax, described as not being a new tax, nor will it be advertised or promoted in a manner in violation of current law.
This bill provides that the portion of the local use tax imposed by St. Louis County will be distributed to the cities, towns, villages, and unincorporated areas of the county on the ratio of the population that each such city, town, village, and unincorporated area bears to the total population of the county. Provided, however, the county treasurer or other officer will distribute the portion of the use tax imposed by the county equal to the rate of sales tax imposed by the county required under current law for the purpose of funding zoological activities and zoological facilities of the zoological park subdistrict of the metropolitan zoological park and museum district.
The provision regarding St. Louis County is the same as a provision in SCS SBs 153 & 97
SIMPLIFIED SALES AND USE TAX ADMINISTRATION ACT (Sections 144.1000- 144.1015)
Repeals the Simplified Sales and Use Tax Administration Act.
This bill has a nonseverablity clause.
HB555 - Modifies provisions relating to taxation
Sponsor - Rep. John Eggleston (R)
Summary - This bill modifies provisions relating to taxation.
TAX MAP (Section 32.310, RSMo)
Currently, the Department of Revenue maintains a mapping feature on its website that displays sales tax information of political subdivisions of this state that have taxing authority.
This bill requires use tax information to be added to the mapping feature.
By July 1, 2022, this bill requires the mapping feature to show the total of rates of sales and use taxes of overlapping taxing jurisdictions and requires the mapping feature to include property tax levy information, including the current rate, of political subdivisions in this state that have property taxing authority. The State Auditor will provide the Department of Revenue all property tax levy information for the Department to comply with the property tax requirement by January 1, 2022.
CERTAIN TAXING DISTRICTS (Sections 67.1545, 238.207, 238.235, and 238.237)
Currently, Community Improvement Districts (CIDs) and Transportation Development Districts (TDDs) are authorized to impose a sales tax on purchases made within such districts if approved by a majority of voters living within the district. This bill requires such sales taxes to be approved by a majority of the voters of the municipality in which the district is located, rather than just the district. Additionally, current law authorizes TDDs to charge and collect tolls or fees for the use of a project if approved by a majority of voters within the district. This bill requires such tolls or fees to be approved by a majority of voters within the municipality in which the TDD is located.
VIDEO SERVICE PROVIDERS (Sections 67.2677 and 67.2689)
This bill modifies the definition of "gross revenues" as it applies to video service provider fees and modifies the video service provider fee that a franchise entity may collect from each customer.
Currently, a franchise entity may collect a fee of 5% of gross revenues. Beginning January 1, 2023, for any county or municipality that adopts a local use tax under Section 144.757 of this bill, the fee would be 4% of gross revenues. The fee would reduce by 1% of gross revenues each year until the fee is eliminated on January 1, 2027. The video service provider must also identify and collect the fee and other specified fees as separate line items on a customer's bill.
FINANCIAL REPORTS OF POLITICAL SUBDIVISIONS (Section 105.145)
Currently, any TDD having gross revenues of less than $5,000 in a fiscal year for which an annual financial statement was not timely filed to the State Auditor is not subject to a fine.
This bill expands that exemption to any political subdivision that has gross revenues of less than $5,000 or that has not levied or collected sales or use taxes in the fiscal year for which the annual financial statement was not timely filed is not subject to a fine.
Additionally, if failure to timely submit the annual financial statement is the result of fraud or other illegal conduct by an employee or officer of the political subdivision, the failure will not be subject to a fine if the statement is filed within 30 days of discovery of the fraud or illegal conduct.
If the political subdivision has an outstanding balance or fines at the time it files its first annual financial statement after January 1, 2021, the Director of Revenue will make a one-time downward adjustment to such outstanding balance in an amount that reduces the outstanding balance by 90%. If the Director of the Department of Revenue determines a fine is uncollectable, the Director will have the authority to make a one-time downward adjustment to any outstanding penalty.
The Director will initiate the process to disincorporate a political subdivision if a political subdivision has an outstanding balance for fines or penalties and fails to file an annual financial statement as provided in the bill. A resident of a political subdivision may file an affidavit with the Director with information regarding the political subdivision's failure to report.
The question of whether a political subdivision may be subject to disincorporation will be submitted to the voters of the political subdivision as provided in the bill. Upon the affirmative vote of a majority of voters in the political subdivision, the Director will file an action to disincorporate the political subdivision in the circuit court with jurisdiction over the political subdivision. The circuit court will enforce such orders and carry out remedies as provided in the bill.
Additionally, the Attorney General will have the authority to file an action in a court of competent jurisdiction against any political subdivision that fails to comply with these provisions.
TAXATION OF AIRCRAFT (Section 137.115)
This bill increases the number of hours of operation per year a noncommercial aircraft at least 25 years old can fly from less than 50 hours to less than 100 hours in order to be assessed and valued at 5% of the aircraft's true value for property tax purposes.
INCOME TAX (Sections 143.011, 143.031, 143.131, 143.151, and 143.161)
This bill changes the income tax rate for all residents to 5.3% for all tax years beginning on January 1, 2022.
This bill requires a married couple who files a joint federal income tax return to file a combined return.
This bill increases the Missouri standard deduction to the allowable federal standard deduction plus $3000.
Currently, an individual can deduct $2,100 as a personal exemption, $2,100 for a spouse, and $1,200 for each dependent. This bill eliminates these deductions and the additional $1,400 deduction for head of household or surviving spouse beginning January 1, 2022.
For all tax years beginning on or after January 1, 2022, a resident may deduct $1,000 for each dependent who has attained 65 years of age on or before the last day of the tax year if the dependent resides in the taxpayer's home or the dependent's own home or does not receive Medicaid or state funding while residing in a facility licensed under Chapter 198.
USE TAX (Section 144.605)
Beginning January 1, 2022, this bill provides that a vendor engages in business activities in this state if a vendor during a 12 month period meets the following criteria:
(1) Has cumulative gross receipts of at least $100,000 from the sale of tangible personal property to purchasers for the purpose of storage, use, or consumption in this state, as determined by the bill; and
(2) Does not have a physical presence within the state and the associated sales occurred with use of the Internet.
Any department that has the Constitutional authority to collect sales and use tax under Article IV of the Constitution of Missouri may remit any new revenue collected under the provisions of the bill to the General Revenue Fund.
This bill specifies that any vendor that does not have a physical presence within the state and the associated sales occurred with use of the Internet will not be subject to use taxes of a political subdivision in this state unless the use tax is approved or reapproved by the voters of the political subdivision.
Additionally, this bill provides that political subdivisions that wish to enact a new local use tax, but do not wish to subject vendors that do not have a physical presence within the state and the associated sales occurred with use of the Internet to such local use tax, may enact such local use tax according to the applicable provisions local use tax laws, or any other applicable local use tax authorization provisions, and may exclude such vendors from such new tax.
TAXING JURISDICTION DATABASE (Section 144.637)
This bill requires the Director of the Department of Revenue to provide and maintain a downloadable electronic database at no cost to the user for taxing jurisdiction boundary changes and tax rates. Such databases may be directly provided by the Director, or may be provided by a third party as designated by the Director.
Vendors will not be liable for reliance upon incorrect data provided by the Director on tax rates, boundaries, or taxing jurisdiction assignments.
MARKETPLACE FACILITATORS (Section 144.752)
By January 1, 2022, marketplace facilitators, as defined in the bill, that meet the use tax economic nexus threshold established in the bill must register with the Department of Revenue to collect and remit use tax on sales made into the state through the marketplace facilitator's marketplace by or on behalf of a marketplace seller, as defined in the bill. These retail sales will include those made directly by the marketplace facilitator as well as those made by marketplace sellers through the marketplace facilitator's marketplace, as defined in the bill.
Marketplace facilitators properly collecting and remitting use tax in a timely manner will be eligible for any discount provided for currently.
Marketplace facilitators must provide purchasers with a statement or invoice showing that the use tax was collected and will be remitted on the purchaser's behalf.
LOCAL USE TAX (Section 144.757)
This bill alters ballot language for approval or reapproval by the voters of the political subdivision for the collection of use taxes.
Under this bill, any county or municipality with an existing local use tax enacted prior to January 1, 2022, will be permitted to keep such existing local use tax at a rate not to exceed the rate enacted as of January 1, 2022. If any such county or municipality places a new use tax measure on the ballot and the measure fails to pass, the use tax enacted prior to January 1, 2022, will remain in effect until it expires or is repealed, reduced, or raised by a future ballot measure. If any such county or municipality places the use tax measure of this section on the ballot and the measure passes, the use tax of this section will replace the previously enacted use tax.
Currently, a local use tax may be referred to or described as the equivalent of a sales tax on purchases made from out-of-state sellers by in-state buyers and on certain intrabusiness transactions and the description will not change the classification, form or subject of the use tax or the manner in which it is collected.
This bill provides that the use tax must not be described as a new tax, described as not being a new tax, nor will it be advertised or promoted in a manner in violation of current law.
DEFINITION OF "BLIGHTED" (Sections 67.1401, 99.020, 99.320, 99.805, 99.918, 99.1082, 100.310, 135.950, 262.900, and 353.020)
This bill redefines the term "blighted" and "blighted area" as an area which, by reason of the predominance of defective or inadequate street layout, insanitary or unsafe conditions, deterioration of site improvements, or the existence of conditions which endanger life or property by fire and other causes, or any combination of such factors, retards the provision of housing accommodations or constitutes an economic or social liability or a menace to the public health, safety, or welfare in its present condition and use, and, for an area located in a city not within a county, which is located in a census tract that is defined as a "low-income community" under 26 U.S.C. Section 45D or is eligible to be designated as a "qualified opportunity zone" under 26 U.S.C. Section 1400Z.
MISSOURI WORKS PROGRAM (Section 620.2005)
This bill provides store front consumer-based retail trade establishments located in any county of the third or fourth classification may qualify for benefits under the Missouri Works Program.
SIMPLIFIED SALES AND USE TAX ADMINISTRATION ACT (Sections 144.1000- 144.1015)
This bill repeals the Simplified Sales and Use Tax Administration Act.
This bill has a nonseverablity clause.
HB556 - Imposes naming requirements for ballot measures
Sponsor - Rep. John Eggleston (R)
Summary - This bill imposes a labeling requirement for political subdivision and special district ballot measures beginning with "Proposition A" and so on consecutively to "Proposition Z" and continuing with double letters in alphabetical order if necessary. If a measure is labeled, but not voted upon at the next election, then it retains its letter designation until it has been voted on. This practice is identical to the current law on statewide ballot measure labeling.
HB558 - Authorizes an income tax deduction for certain public school retirement system participants
Sponsor - Rep. Bill Hardwick (R)
Summary - Beginning on January 1, 2022, this bill provides that 100% of the income any taxpayer who participates in a retirement system established under Section 169.020, 169.280, 169.420, or 169.610, RSMo., to the extent that such income is included in the taxpayer's federal adjusted gross income, may be deducted from his or her Missouri adjusted gross income to determine his or her taxable income. If the individual files a combined return with a spouse, any income that would otherwise be attributable to the taxpayer if the taxpayer filed separately, to the extent that such income is included in the taxpayers' combined federal adjusted gross income, may be deducted from their Missouri combined adjusted gross income.
Sponsor - Rep. Chris Dinkins (R)
Summary - This bill specifies that all moneys paid to the state by the U.S. Secretary of the Treasury from mining royalties on federal land in the state must be deposited in the newly created "Federal Mineral Royalties Distribution Fund" and within three months following the calender quarters ending in March, June, September, and December, the Director of the Department of Revenue must certify to the State Treasurer the amount of moneys received for royalties.
The State Treasurer must allocate the total money received among the counties in which the minerals were produced based on the proportion each county's mineral royalty revenue bears to the total received by the state. Of the money received, 50% must be allocated and paid to the counties for planning, construction, and maintenance of county roads, public facilities, and public services. The remaining moneys received are to be allocated and paid to the school districts of the state in proportion to the area of federal mining lands in the district.
This bill is similar to HB 2548 (2020).
Sponsor - Rep. John Eggleston (R)
Summary - This bill relates to immunizations and the powers of government entities and employers during a statewide health emergency.
IMMUNIZATIONS (Sections 167.181, 174.335, 190.091, 210.003, 210.030 and 334.157, RSMo.)
Currently, if an immunization is required there must be specified reasons and documentation as to why he or she should not be vaccinated. This bill:
(1) Removes limitations on the reasoning for objections to immunizations in public schools (Section 167.181 RSMo);
(2) Modifies the immunization requirements for meningococcal vaccinations in public institutions of higher education (Section 174.335);
(3) Modifies immunization requirements for first responders (Section 190.091);
(4) Modifies immunization requirements for daycares (Section 210.003);
(5) Adds maternal consent as a requirement for the administration of the hepatitis B vaccine and immune globulin for unborn and newborn children (Section 210.030); and
(6) Removes rule making authority from the State Board of Registration for the Healing Arts for physicians relating to the hepatitis B vaccine and immunoglobulin for neonates (Section 334.157).
STATEWIDE HEALTH EMERGENCY (Sections 191.248 and 292.653)
During the period that a statewide health emergency exists or continues, any governmental entity, as defined in the bill, is prohibited under the provisions of this bill from requiring face coverings to prevent the spread of a contagious illness, requiring testing to determine if a person has contracted or recovered from a contagious illness, requiring any person or entity to conduct or participate in contact tracing, or requiring any person to receive an immunization against contagious illness. The bill prevents government entities from imposing penalties on any person, business, or church that does not follow government guidance in relation to the spread of a contagious illness (Section 191.248).
The bill likewise prevents employers doing business in this state during a statewide health emergency from requiring face coverings to prevent the spread of a contagious illness, requiring testing to determine if an employee has contracted or recovered from a contagious illness, requiring an employee to conduct or participate in contact tracing, or requiring an employee receive an immunization against contagious illness. The bill prevents employers from penalizing any employee that engages in or refuses to engage in described behaviors (Section 292.653).
The bill contains an emergency clause.
Sponsor - Rep. Marlene Terry (D)
Summary - This bill clarifies language for school districts that are classified as unaccredited. Currently for districts that are unaccredited and under the operation of a special administrative board when they achieve a provisionally accredited level for two consecutive years the State Board of Education (SBE) may provide for a transition. This bill requires the SBE to provide for a transition.
HB575 - Establishes the "Missouri Religious Freedom Protection Act"
Sponsor - Rep. Alex Riley (R)
Summary - This bill establishes the "Missouri Religious Freedom Protection Act", which prohibits a public official, as defined in the bill, from issuing an order that has the effect of limiting or prohibiting religious groups from holding religious services or meetings.
The bill also prohibits a public official from issuing an order that has the effect of limiting or prohibiting places of worship from holding religious services or meetings.
These prohibitions do not apply to religious groups using places of worship to intentionally commit or plan to commit acts of violence or harm against others, or to emergency evacuation orders involving imminent danger from flooding, fires, tornadoes, earthquakes, terrorist threats, civil unrest, or hazardous material incidents that apply generally to the area where the worship or the residences of its members are located. Once the imminent danger has passed, religious service will be allowed to resume.
These prohibitions can not be interpreted to exclude places of worship from complying with applicable building and fire codes.
HB576 - Requires a state agency to repeal two existing rules before enacting a new one
Sponsor - Rep. Alex Riley (R)
Summary - This bill prohibits a rule proposed by a department, agency, commission, or board from taking effect unless the entity proposing the rule also repeals at least two existing rules.
Sponsor - Rep. Louis Riggs (R)
Summary - This bill requires the Department of Elementary and Secondary Education to submit an annual report to the General Assembly beginning on June 30, 2022. The report will indicate the number of elementary and secondary students who reside in a residence with limited or no access to the Internet. The report shall indicate the total number of pupils statewide and by school district.
This bill is similar to HB 2316 (2020).
HB581 - Establishes the "21st-Century Missouri Education Task Force"
Sponsor - Rep. Louis Riggs (R)
Summary - This bill establishes the "21st Century Missouri Education Task Force". The membership of the Task Force includes: three members of the House of Representatives with two members appointed by the Speaker of the House of Representatives and one appointed by the Minority Leader, three members of the Senate with two appointed by the President Pro Tem of the Senate and one appointed by the Minority Leader, the Governor or his designee, 10 members as appointed by the Governor representing various interested parties, the Commissioner of Education and the Commissioner of Higher Education or their designees.
The mission of the Task Force is outlined in the bill and includes, but is not limited to, evaluation of current educational process and funding including the use of technology and artificial intelligence to improve student outcomes. The Task Force will make recommendations for legislation as well as submit a report outlining a summary of task force activities to the General Assembly before August 28, 2022. The Task Force will suspend operations on January 1, 2023 and reconvene January 1, 2024 to provide updates and review recommendations to be presented by August 28, 2024.
This bill is similar to HCS HB 2387 (2020) and HCS HB 744 (2019).
HB586 - Modifies provisions relating to local use taxes
Sponsor - Rep. Jeff Knight (R)
Summary - This bill modifies ballot language required for the submission of a local use tax to voters by including language stating that the approval of the local use tax will eliminate the disparity in tax rates collected by local and out-of-state sellers by imposing the same rate on all sellers.
This bill is the same as HB 1584 (2020).
HB587 - Modifies provisions relating to worker classification
Sponsor - Rep. Jeff Porter (R)
Summary - This bill requires the Division of Workers' Compensation, within the Department of Labor and Industrial Relations, to refer to guidance issued by the Internal Revenue Service, when determining whether an individual or entity is an employee or independent contractor. The bill removes language that defines service performed for renumeration as employment unless a common law test is applied.
This bill is similar to HB 2071 (2020).
HB588 - Implements the Streamlined Sales and Use Tax Agreement
Sponsor - Rep. Steve Butz (D)
Summary - This bill creates the "Streamlined Sales and Use Tax Agreement Act" and requires the Director of the Department of Revenue to enter into the "Streamlined Sales and Use Tax Agreement" with one or more states to simplify and modernize sales and use tax administration in order to substantially reduce the burden of tax compliance for all sellers and types of commerce. Additionally, this bill creates the "Streamlined Sales and Use Tax Agreement Special Fund" which will consist of the revenue generated by this bill and will be transferred to pay for outstanding transportation bond debt. These provisions will sunset five years after the effective date of the bill (Section 32.070, RSMo).
The bill specifies that:
(1) When a city annexes or detaches property, the city clerk must forward a certified copy of the ordinance to the Department Director within 10 days of adoption of the ordinance. The tax rate in the added or abolished territory must become effective on the first day of the calendar quarter 120 days after the sellers receive notice of the change (Section 32.087.18);
(2) When a political subdivision changes the tax rate or the local sales tax boundary, the change must become effective on the first day of the calendar quarter 120 days after the sellers receive notice of the change (Section 32.087.19); and
(3) When specified political subdivisions repeal an existing tax, the repeal must become effective on the first day of the calendar quarter 120 days after notice to sellers (Sections 66.620 - 67.1545, 67.1775, 67.2000, and 67.2530). The bill also:
(1) Requires the Department to establish the necessary rules to implement the compliance provisions of the agreement. The state must be represented by three delegates including a person appointed by the Governor, a member of the General Assembly appointed by mutual consent of the President Pro Tem of the Senate and the Speaker of the House of Representatives, and the Department Director or his or her designee. The delegates must make an annual report by January 15 on the status of the agreement (Section 32.070);
(2) Authorizes the Department Director to retain 1% of the amount of any local sales or use taxes collected by the Department for the cost of collection (Sections 32.086 and 67.395 - 67.576);
(3) Requires the Department Director to perform all functions regarding the administration, collection, enforcement, and operation of all sales tax and additional tax authorized in the bill (Section 67.2530);
(4) Defines "delivery charges", "food and food ingredients", "bottled water", "candy", "ancillary services", "lease or rental", and "purchase price" as they apply in the streamlined agreement. The bill also defines "engages in business activities within this state" and "maintains a place of business in this state" as they relate to the collection of taxes and defines "tangible personal property" to exclude specified digital products, digital audiovisual works, digital audio works, and digital books (Section 144.010);
(5) Establishes rules to determine the taxability of bundled transactions involving both taxable and nontaxable goods or services (Section 144.022);
(6) Requires uniform sourcing rules to determine what tax rates will apply to certain transactions (Sections 144.111 - 144.112);
(7) Requires the Department Director to participate in an online registration system that will allow sellers to register in this state and other member states. Registration with the central registration system and the collection of sales and use taxes in this state must not be used as a factor in determining whether the seller has nexus with this state for any tax at any time (Section 144.082);
(8) Requires the Department Director to establish rules and regulations for the remittance of sales and use taxes that allow for payments by all remitters and requires a seller to submit its sales and use tax returns electronically in a simplified format approved and prescribed by the Department Director (Section 144.084);
(9) Requires a seller to be allowed a deduction from taxable sales for bad debts attributable to taxable sales that have become uncollectable (Section 144.105);
(10) Requires the Department Director to provide and maintain an electronic database that describes boundary changes for all taxing jurisdictions and the effective dates of the changes for sales and use tax purposes, a database of all sales and use tax rates for all taxing jurisdictions, and a database that assigns each five- and nine-digit zip code to the proper rates and taxing jurisdictions. The Department Director must complete a taxability matrix and provide reasonable notice of changes in the taxability of products or services listed in the matrix. A seller or certified service provider cannot be held liable for reliance upon erroneous data provided by the Department Director on tax rates, boundaries, or taxing jurisdiction assignments (Sections 144.123 - 144.124);
(11) Authorizes an amnesty to certain out-of-state sellers with uncollected or unpaid sales or use tax if the seller was not registered in Missouri in the prior 12-month period before the effective date of this state's participation in the streamlined agreement (Section 144.125);
(12) Requires the Department Director to provide a monetary allowance under the automated collection system for sellers and certified service providers for collecting and remitting the state and local sales taxes. Currently, sellers are allowed to keep 2% for collecting and timely remitting the tax. A seller cannot simultaneously receive this monetary allowance and the 2% timely filing deduction (Sections 144.140 and 144.710); and
(13) Requires marketplace facilitators that meet the sales tax economic nexus threshold established in the bill to register with the Department of Revenue to collect and remit sales tax on sales made into the state through the marketplace facilitator's marketplace by or on behalf of a marketplace seller, as described in the bill (Section 144.565).
SALES AND USE TAX
The bill:
(1) Authorizes a state and local sales and use tax exemption for sales of over-the-counter drugs to individuals with disabilities, and all sales of durable medical equipment, prosthetic devices, mobility enhancing equipment, and drugs dispensed by prescription (Section 144.030.2(19));
(2) Authorizes a state and local sales and use tax exemption for school instructional materials (Section 144.030.2(47));
(3) Removes opt-out option for locals, changes the purchase limits on the back-to-school sales tax holiday from a per transaction limit to a per item limit and adds instructional materials and school computer supplies (Section 144.049); and
(4) Requires any out-of-state seller who is not legally required to register for use tax but voluntarily collects and remits use tax to file a return to pay the taxes annually (Section 144.655.7).
The provisions of this bill will become effective on January 1, 2022 unless otherwise provided.
This bill is the same as HB 1967 (2020) and similar to HB 908 (2019).
Sponsor - Rep. Dan Houx (R)
Summary - This bill requires public officials including those elected or appointed to positions in the state, its agencies, political subdivisions, and special districts to maintain a unique email address and direct phone number or extension for the purpose of constituent contact. These entities shall maintain information about the email address and phone numbers of their public officials on their website or social media pages.
HB591 - Authorizes an income tax deduction for restaurant and bar employees
Sponsor - Rep. Tom Hannegan (R)
Summary - Beginning on January 1, 2022, for purposes of calculating Missouri taxable income, 100% of the income of any taxpayer who is employed by an employer with a NAICS code for "restaurants and other eating places" may be deducted from their Missouri adjusted gross income to determine their Missouri taxable income.
HB593 - Modifies provisions relating to taxation
Sponsor - Rep. Travis Fitzwater (R)
Summary - Currently, the Department of Revenue maintains a mapping feature on its website that displays various sales tax information. This bill requires such mapping feature to include use tax information. Political subdivisions collecting a use tax must send such data to the Department of Revenue by January 1, 2022, and the Department must implement the mapping feature using the use tax data by August 28, 2022.
If the boundaries of a political subdivision in which a sales or use tax has been imposed are changed or altered, the political subdivision must forward to the Director of Revenue by United States mail a certified copy of the ordinance adding or detaching territory from the political subdivision within 10 days of the adoption of the ordinance. The ordinance must reflect the effective date of the ordinance and must be accompanied by a map in a form to be determined by the Director of Revenue. Upon receipt of the ordinance and map, the tax imposed under the local sales tax law will be effective in the added territory or abolished in the detached territory on the first day of a calendar quarter after 120 days' notice to sellers.
CASH OPERATING EXPENSE FUND (Section 33.575)
This bill creates the "Cash Operating Expense Fund", which will consist of use tax revenues collected under the provisions of this bill, any funds appropriated to the Office of the Governor for expenses incident to emergency duties performed by the National Guard that are unexpended at the end of a fiscal year, and funds appropriated by the General Assembly.
Subject to appropriation, the Governor may transfer funds from the fund into the General Revenue Fund in any fiscal year in which actual revenues are less than the revenue estimates upon which appropriations were based or in which there is a budget need due to a natural disaster, as proclaimed by the Governor to be an emergency.
If the balance in the fund at the close of any fiscal year exceeds 2.5% of the net General Revenue collections for the previous year, such excess will be divided evenly between the State Road Fund and Debt Retirement Fund related to bonds issued by or on behalf of the state, as described in the bill. The "Debt Retirement Fund" is established in the bill for the purpose of retiring state debt.
ECONOMIC NEXUS (Section 144.605)
Beginning January 1, 2023, this bill modifies the definition of "engaging in business activities in this state" for use tax purposes to include selling tangible personal property for delivery into this state, provided such vendor had cumulative gross receipts of at least $100,000 from such sales in the previous or current calendar year.
TAX COLLECTION AND REMITTANCE (Sections 144.608 and 144.140)
This bill authorizes the Department of Revenue to:
(1) Consult, contract, and work jointly with the Streamlined Sales and Use Tax Agreement's Governing Board to allow sellers to use the Governing Board's certified service providers (CSPs) and central registration system services; or
(2) Consult, contract, and work with CSPs independently.
The Department is authorized to determine the method and amount of compensation to be provided to CSPs by this state for the services of such CSPs to certain sellers provided no CSPs or seller utilizing a CSP is entitled to the current retention of 2% of tax.
TAXING JURISDICTION DATABASE (Section 144.637)
This bill requires the Director of the Department of Revenue to provide and maintain a downloadable electronic database at no cost to the user of the database for taxing jurisdiction boundary changes and tax rates. Such databases may be directly provided by the Director, or may be provided by a third party as designated by the Director.
Vendors will not be liable for reliance upon erroneous data provided by the Director on tax rates, boundaries, or taxing jurisdiction assignments.
TAXABILITY MATRIX (Section 144.638)
This bill requires the Director of Revenue to provide and maintain a taxability matrix and provide notice of changes in the taxability of products or services listed in the matrix.
Sellers and certified service providers will be relieved from liability for reliance upon erroneous data provided or approved by the Department, and a seller will be relieved from liability for erroneous returns made by a CSP on behalf of the seller.
MARKETPLACE FACILITATORS (Section 144.752)
Beginning January 1, 2023, marketplace facilitators, as defined in the bill, that engage in business activities within the state must register with the Department of Revenue to collect and remit use tax on sales delivered into the state through the marketplace facilitator's marketplace by or on behalf of a marketplace seller, as defined in the bill. Such retail sales include those made directly by the marketplace facilitator as well as those made by marketplace sellers through the marketplace facilitator's marketplace.
Marketplace facilitators must report and remit use tax collected under this bill as determined by the Department. Marketplace facilitators properly collecting and remitting use tax in a timely manner will be eligible for any discount provided for under current law.
Marketplace facilitators must provide purchasers with a statement or invoice showing that the use tax was collected and will be remitted on the purchaser's behalf.
No class action will be brought against a marketplace facilitator in any court in this state on behalf of purchasers arising from or in any way related to an overpayment of sales or use tax collected on retail sales facilitated by a marketplace facilitator, regardless of whether that claim is characterized as a tax refund claim.
LOCAL USE TAX (Sections 144.757 and 144.759)
This bill modifies ballot language required for the submission of a local use tax to voters by including language stating that the approval of the local use tax will eliminate the disparity in tax rates collected by local and out-of-state sellers by imposing the same rate on all sellers, and by repealing ballot language specific to St. Louis County and its municipalities.
Beginning on January 1, 2023, this bill provides that the portion of the local use tax imposed by St. Louis County will be distributed to the cities, towns, villages, and unincorporated areas of the county on the ratio of the population that each such city, town, village, and unincorporated area bears to the total population of the county.
EFFECTIVE DATES
The provision relating to creating the Cash Operating Expense Fund contains an emergency clause.
The provisions relating to economic nexus, marketplace facilitators, and St. Louis County's local use tax will become effective January 1, 2023.
The remaining provisions will become effective August 28, 2021.
HB595 - Requires certain public schools to offer breakfast after the bell
Sponsor - Rep. Ian Mackey (D)
Summary - This bill requires a public or charter school to offer breakfast after the bell if 70% or more of the school's students were eligible for free or reduced price meals in the previous year, the school uses the United States Department of Agriculture Community Eligibility Option, or the school has an individual site percentage for free or reduced price meals of 70% or more and is a Provision 2 school as described in 7 CFR 245.9. A school in which 70% or more of its students who are eligible for free or reduced price meals participate in the School Breakfast Program shall not be required to offer breakfast after the bell.
Schools shall offer breakfast after the bell to all students in the school, including students who arrive late or by a different mode of transportation than most students. Schools may choose a service model that best suits their students, including breakfast in the classroom or breakfast after first period.
Schools shall not be required to offer breakfast after the bell if the federal per-meal reimbursements for free or reduced price breakfasts are decreased below 2021 levels or eliminated.
The bill also requires the Department of Elementary and Secondary Education to notify schools required to offer breakfast after the bell; recognize up to 15 minutes spent by students consuming breakfast as instructional time if the students receive instruction while consuming breakfast in the classroom; assist schools as specified in the bill; collect information as specified in the bill; and submit a report each year on or before December 31st, to the General Assembly on the implementation and effectiveness of the provisions of the bill.
This bill is similar to HB 1931 (2020) and HB 132 (2019).
HB596 - Authorizes a tax credit for reestablishing a grocery store in a food desert
Sponsor - Rep. Ian Mackey (D)
Summary - This bill authorizes an income tax credit for the reestablishment of a full-service grocery store located in a food desert, where there was once formerly an operational grocery store. A "food desert" is defined as a census tract that has a poverty rate of at least 20% or a median family income of less than 80% of the statewide average featuring at least 500 people or 33% of the population located at least one mile from a full-service grocery store in urban areas or 10 miles in rural areas.
A taxpayer is allowed to claim a tax credit amount equal to 50% of the amount incurred in the reestablishment of a full-service grocery store by the taxpayer after the initial expenses of $1 million if the grocery store is established in a charter county, a first class county, or St. Louis city, or $500,000 if established elsewhere. A taxpayer cannot be allowed to claim a tax credit in excess of $2.5 million per taxable year. The credit is nonrefundable, but may be carried over to the next three years. The credits can be transferred, sold, or assigned. The total amount of credits authorized cannot exceed $25 million in any calendar year.
If a taxpayer fails to fully operate the reestablished full-service grocery store at the same location for at least five consecutive years, the taxpayer must repay the credits in an amount equal to the full value of the tax credit received, less 20% of the full value received for each full year in which the grocery store was fully operational. These provisions sunset on December 21, 2028.
This bill is the same as HB 2110 (2020).
HB599 - Requires motor vehicle dealers to collect and remit sales tax
Sponsor - Rep. Ian Mackey (D)
Summary - Beginning January 1, 2022, every licensed motor vehicle dealer must collect and remit sales tax on all motor vehicles sold. The Director of Revenue may make rules and regulations for the administration of this bill.
This bill is similar to HB 1352 (2020).
HB600 - Modifies provisions for elections
Sponsor - Rep. John Eggleston (R)
Summary - This bill requires certain election costs requiring additional expenses by election authorities under Section 115.065. RSMo., to be paid by political subdivisions and special districts in a proportional manner based on the ratio of a particular political subdivision's or special district's budget to the overall budget of such entities involved in a particular election. The budget information is submitted together with notice of elections to the election authority.
The bill also repeals a method for installing candidates in certain nonpartisan offices in political subdivisions and special districts without the need to hold an election under Section 115.125.
HB602 - Subjects exercise of emergency powers by state or local officials to strict scrutiny review
Sponsor - Rep. Derek Grier (R)
Summary - This bill requires that any exercise of emergency powers by the Governor or state or local officials that regulates the public is limited as follows:
1) It must be narrowly tailored to serve a compelling public health or safety purpose, and must be limited in duration, applicability, and scope to reduce infringement of individual liberty;
2) There must be expedited judicial review of these requirements, and a court may cite inequality in the applicability or impact of emergency orders on analogous groups, situations, and circumstances as evidence that the order is not narrowly tailored to serve a compelling public health or safety purpose;
3) To the extent allowed by the Constitution of Missouri and state law, only the Governor may issue emergency orders that infringe on Constitutional rights in a nontrivial manner. For the purposes of this section, Constitutional rights include, but are not limited to, the rights to travel, work, assemble, and speak; the freedom of religious exercise; the nonimpairment of contract and property rights; freedom from unreasonable search and seizure; and the freedom to purchase lawful firearms and ammunition;
4) All state-wide emergency orders infringing Constitutional rights will expire automatically after seven days unless the legislature is in session and has 15 days to consider and vote on them, or the Governor calls a special sessions for that purpose;
5) All orders will expire after 30 days unless the Governor or General Assembly terminates the order earlier or the legislature ratifies the order by joint resolution within the 30 day period;
The legislature is authorized to vote on these emergency orders by remote debate and electronic or other means, as established by the rules of the chamber or by the presiding officer of each chamber.
If the legislature fails to timely ratify an emergency order or rejects it, the Governor cannot reissue the order or issue one that is substantially similar, except that the Governor may reissue the order based on significantly changed circumstances for a single period of up to three days if the Governor calls the legislature to reconsider the order and the changed circumstances.
Nothing in this section grants additional emergency powers to the governor or any other official.
Notwithstanding the provisions of this section, state and local officials may issue nonbinding recommendations and guidelines and may help coordinate public and private action to prevent or respond to an emergency.
HB608 - Establishes qualifications for substitute teachers
Sponsor - Rep. Ed Lewis (R)
Summary - This bill provides a new four year certification method for individuals that want to substitute teach. The State Board of Education will issue certificates with a background check and a sponsorship by a public school district. Applicants for certification must also have at least 36 college hours or have completed a 20 hour online training and have a high school diploma or equivilency. Individuals must also complete a four hour orientation developed by the district that sponsors them. Certificates will expire if the individual fails to substitute teach for at least five days in a calendar year.
The bill also requires the Department of Elementary and Secondary Education to develop an online substitute training program with 20 hours of training related to subjects appropriate for substitute teaching.
HB613 - Establishes employees' right to compensation for unused vacation leave at end of employment
Sponsor - Rep. Wes Rogers (D)
Summary - This bill provides that when an employer ends an employment relationship, with or without cause, or an employee resigns or otherwise ends the employment relationship, the employee shall be paid all accrued vacation leave.
This bill is the same as HB 1500 (2020) and HB 330 (2019).
HB619 - Enacts provisions related to sports wagering
Sponsor - Rep. Wes Rogers (D)
Summary - This bill enacts new provisions relating to sport wagering.
The bill modifies the definition of "Games of skill" to include sports wagering and enacts a new definition of "Adjusted gross receipts" particular to sports wagering (Section 313.800, RSMo).
The bill allows licensed facilities to offer sports wagering in person at the licensed facility or over the Internet via an interactive sports wagering platform to persons physically located in this state. Authorized exemptions from federal law are implemented and shipment of gambling devices is authorized. (Section 313.1002).
The Missouri Gaming Commission shall adopt rules to implement the provisions of the bill and all rules must comply with Chapter 536, RSMo. Rules adopted under this section include the standards and procedures to govern sports wagering conduct, standards for offering Internet sports wagering to patrons physically located in Missouri, maintaining and auditing of books and financial records, standards concerning the detection and prevention of compulsive gambling, and standards governing security and surveillance (Section 313.1004).
Certificate holders shall ensure that the certificate holder's surveillance system covers all areas in which sports wagering is conducted, allow the Commission to be present through gaming agents during the hours sports wagering is conducted, ensure that individuals under the age of 21 are not making sports wagers, provide certain information to sports wagering patrons, and post a sign indicating the minimum and maximum amounts that may be wagered (Section 313.1004).
A person licensed to operate an excursion gambling boat in this state can apply to the Commission for a certificate of authority to conduct sports wagering. The applicant shall pay an application fee of $25,000 (Section 313.1006).
The Commission must test new sports wagering devices and new forms. Certificate holders shall designate an area within the licensed facility for conducting sports wagering. A certificate holder may contract with up to 3 branded interactive sports wagering platforms to conduct sports wagering at the certificate holder's licensed facility. Sports wagering may be conducted with negotiable currency. A certificate holder will determine the minimum and maximum wagers in sports wagering (Section 313.1008).
An interactive sports wagering platform, as defined, must apply to the Commission for authority to offer sports wagering on behalf of a certificate holder. Such an interactive sports wagering platform shall submit an application fee of $25,000. Each year after licensure, an interactive sports wagering platform shall submit an annual license renewal fee of $10,000 (Section 313.1010).
A certificate holder must verify that individuals under the age of 21 are not making sports wagers. The Commission shall promulgate rules for a sports wagering self-exclusion program, as described in the bill. The Commission shall also promulgate rules to ensure that advertisements for sports wagering do not target minors or other persons who are ineligible to place wagers, problem gamblers, or other vulnerable persons (Section 313.1012).
The Commission shall conduct background checks on individuals seeking licenses under these sections. Such background checks shall include a search for criminal history and any charges or convictions involving corruption or manipulation of sporting events. The bill provides a list of individuals who are prohibited from engaging in sports wagering, including anyone that owns at least 5% of the sports governing body or member teams. Anyone with at least 5% ownership that places or accepts any wager for a member team is guilty of a class C misdemeanor. The Commission and certificate holders must cooperate with investigations conducted by law enforcement agencies. A sports governing body may notify the Commission that it desires to restrict, limit, or exclude sports wagers, as defined in the bill, on its sporting events (Section 313.1014).
A certificate holder must maintain records of all bets and wagers placed through an interactive sports wagering platform, and all bets and wagers placed in person that exceed $10,000 in a 24-hour period, including personally identifiable information of the bettor, the amount and type of bet, the time the bet was placed, the location of the bet, the outcome of the bet, and records of abnormal betting activity for at least three years after the sporting event occurs (Section 313.1016).
A wagering tax of 6% is imposed on the adjusted gross receipts received from sports wagering conducted by a certificate holder. Such tax shall be remitted one day prior to the last business day of each month. Revenues received from the tax shall be deposited in the "Gaming Proceeds for Education Fund".
A certificate holder shall also pay to the Commission an annual administrative fee of $10,000. In addition to such administrative fee, a certificate holder shall pay to the Commission a fee of $5,000 every five years for a reinvestigation of the certificate holder. Such fees shall be deposited into the newly created "Sports Wagering Fund" (Section 313.1021).
All sports wagers placed under this bill shall be deemed to be initiated, received, and otherwise made on the property of an excursion gambling boat in this state. In accordance with federal law, the intermediate routing of electronic data shall not determine the location or locations in which such wager is initiated, received, or otherwise made (Section 313.1022).
This bill is similar to HB 2691 (2020).
HB621 - Authorizes the portion of Kansas City located in Clay County to establish a land bank
Sponsor - Rep. Wes Rogers (D)
Summary - This bill adds certain cities to the provisions in law that authorize home rule cities to establish land bank agencies.
Currently, the only additional home rule city to which this bill applies is that portion of Kansas City that is located in Clay County.
This bill is the same as HB 2546 (2020).
Sponsor - Rep. Doug Richey (R)
Summary - This bill establishes the "Show Me Success Diploma Program" as an alternative pathway to graduation for high school students. Students may earn the Show Me Success Diploma beginning at the end of a student's 10th grade year. By July 1, 2022, the Department of Elementary and Secondary Education shall develop detailed requirements for students to become eligible for the Show Me Success Diploma.
Students who earn a Show Me Success Diploma may elect to remain in high school. Alternatively, a student having earned the diploma may instead enroll in a qualifying postsecondary educational institution. For each student enrolled in such an institution, an amount equal to 90% of the pupil's proportionate share of the state, local, and federal aid that the district or charter school receives for such pupil, shall be deposited into an account that lists the pupil as the beneficiary.
Currently, an adult high school includes on-site child care for the children of students, this bill removes the on-site requirement and specifies that an adult high school is considered a "secondary school system" in regards to providing child care. The bill also adds that a student connected online to a live class is considered in-person instruction for an adult high school student.
This bill establishes the "Competency-Based Education Task Force" to study and develop competency-based education programs in public schools. The Task Force members will be appointed before October 31, 2021: two members of the House of Representatives appointed by the Speaker, two members of the Senate appointed by the President Pro Tem, four members appointed by the Governor. The Commissioner or his or her designee shall also serve on the Task Force. The members of the Task Force will represent the geographic diversity of the state.
The requirements, duties and obligations of the Task Force are outlined in the bill. A report shall be presented to the Speaker of the House of Representatives, the President Pro Tem of the Senate, the Joint Committee on Education, and the State Board of Education by the first of December annually.
This bill changes the Missouri Education Savings Program to the "Missouri Education Program" and changes the definition of an "eligible education institution" to an eligible education institution as defined in Section 529 of the Internal Revenue Code.
This bill is similar to SB 34 (2021).
HB625 - Establishes the Competency-based Education Task Force
Sponsor - Rep. Doug Richey (R)
Summary - This bill establishes the "Competency-Based Education Task Force", with two members to be appointed by the Speaker of the House of Representatives, whose mission is to study and develop competencybased education programs in public schools. The Task Force shall conduct interviews and at least three public hearings to identify promising Competency-Based Education Programs and obstacles of implementing such programs. Before December 1 of each year, the Task Force shall present its findings and recommendations to the Speaker of the House of Representatives, the President Pro Tem of the Senate, the Joint Committee on Education, and the State Board of Education.
This bill is similar to SB 35 (2021).
HB627 - Establishes a children's savings account program
Sponsor - Rep. Jon Patterson (R)
Summary - This bill changes the name of the "Missouri Education Savings Program" to the "Missouri Education Program".
This bill provides to parents of any "qualified children", as defined in the bill as; born or adopted after January 1, 2021 and a Missouri resident at time of birth, and at the time of grant application, a scholarship grant of $100 in a savings account established under Sections 166.400 to 166.456, RSMo known as the "Missouri Education Savings Program".
The bill establishes the "Show Me Child Development Account Program" (MCSAP) and creates the "Missouri Children's Development Account Program Fund". The fund shall receive from the State Treasurer a portion of the interest derived from the investment of funds as outlined in the bill not to exceed .35% of the total of the average daily fund balance in the State Treasury.
The Department of Health and Senior Services will notify the Treasurer's office upon certification of live birth in the state and provide relevant information as outlined. The Treasurer's office will notify parents about this program and provide opportunity for the parent to exclude any child.
The bill allows the State Treasurer to receive contributions from any person or legal entity on behalf of, and make grants to, eligible children to pay for qualified higher education expenses.
The Treasurer shall establish a separate savings account for each qualified child under this bill and shall deposit scholarship seed money, contributions, and interest earnings as specified. Any amount in such a savings account that is not expended for qualified higher education expenses by the qualified child's 30th birthday will revert back to the Program Fund.
The Fund shall receive a portion of the interest derived from the investment of funds as outlined in the bill. Moneys in the Fund shall be used to provide scholarship seed money and to pay for personal service, equipment, and other expenses of the Treasurer related to administration.
This bill is similar to HCS FOR HB 2261 (2020).
HB633 - Modifies provisions relating to property taxes
Sponsor - Rep. Lane Roberts (R)
Summary - Currently, a county collector is required to assess penalties on property tax payments not made as of January 1. For all property tax liabilities incurred on or after January 1, 2020, this bill allows a collector to enter into an agreement with a taxpayer for the payment of such taxes, including a waiver or reduction of penalties, provided that any such agreement requires such taxes to be paid not later than 12 months after the date the taxes are due. This bill contains an emergency clause.
This bill is the same as SB 340 (2021).
Sponsor - Rep. Herman Morse (R)
Summary - This bill prohibits State Representatives from requesting, or any legislative employee from drafting, any legislation in the form of an act or joint resolution that expands or creates a new duty, mandate, or requirement, for public schools unless it is accompanied with a provision reducing or eliminating an existing duty, mandate, or requirement for public schools.
This bill is similar to HB 1717 (2020).
HB639 - Designates May 10 as School Bus Drivers' Appreciation Day in Missouri
Sponsor - Rep. Herman Morse (R)
Summary - This bill designates May 10 of each year as "School Bus Drivers’ Appreciation Day" and encourages citizens to recognize the day with events and activities to express appreciation for the dedicated bus drivers who transport children safely to school every day.
This bill is the same as HB 1998 (2020).
HB642 - Modifies provisions relating to taxation
Sponsor - Rep. Peter Merideth (D)
Summary - INDIVIDUAL INCOME TAX
This bill establishes the "Missouri Working Family Tax Credit Act".
For all tax years beginning on or after January 1, 2022, this bill creates a tax credit to be applied to a taxpayer's Missouri income tax liability after all reductions for other credits for which the taxpayer is eligible have been applied. The tax credit will not exceed the amount of the taxpayer's tax liability, and will not be refundable. The amount of the tax credit will be 20% of the amount of a taxpayer's federal earned income tax credit.
The Department of Revenue will determine whether a taxpayer who did not apply for the tax credit authorized by this bill is eligible and will notify such taxpayer of their potential eligibility.
The Department will prepare an annual report regarding the tax credit authorized by this bill containing certain information as described in the bill (Section 143.177, RSMo).
This provision will sunset after six years unless reauthorized by the General Assembly.
USE TAX ECONOMIC NEXUS
This bill provides that all vendors without a physical presence in this state making sales of tangible personal property for delivery into this state will be required to collect and remit any use tax due as if such vendor maintained a physical presence in the state. This provision will only apply to vendors who make at least $100,000 in gross revenue from the delivery of tangible personal property into this state in the previous or current calendar year.
No obligation to collect and remit use tax under this portion of the bill will be applied prior to January 1, 2023.
The use tax collections made under this bill will be deposited in the General Revenue Fund (Section 144.612).
MARKETPLACE FACILITATORS
By January 1, 2023, marketplace facilitators, as defined in the bill, that meet the use tax economic nexus threshold established in the bill must register with the Department to collect and remit sales and use tax on sales made into the state through the marketplace facilitator's marketplace by or on behalf of a marketplace seller, as defined in the bill. Such retail sales will include those made directly by the marketplace facilitator as well as those made by marketplace sellers through the marketplace facilitator's marketplace. Sales made through a marketplace facilitator will be deemed to be consummated at the location to which the item is shipped or delivered, or at which possession is taken by the purchaser.
Marketplace facilitators will report and remit sales and use tax collected under this bill on a separate form developed by the Department. Marketplace facilitators properly collecting and remitting sales and use tax in a timely manner will be eligible for any discount provided for under current law.
Marketplace facilitators must provide purchasers with a statement or invoice showing that the sales and use tax was collected and will be remitted on the purchaser's behalf.
No class action will be brought against a marketplace facilitator in any court in this state on behalf of purchasers arising from or in any way related to an overpayment of sales or use tax collected on retail sales facilitated by a marketplace facilitator, regardless of whether that claim is characterized as a tax refund claim.
If the Department audits a marketplace facilitator, it will only audit the facilitator and not the marketplace sellers on behalf of whom the marketplace facilitator facilitates sales.
Marketplace facilitators may apply to the Department for relief from liability for the failure to collect and remit the correct amount of sales or use tax on retail sales facilitated for marketplace sellers under certain circumstances, as described in the bill. Relief from liability will be a percentage of the sales and use tax collected by the marketplace facilitator, with the percentage being 4% for sales made during the 2022 calendar year, 2% for sales made during the 2023 calendar year, 1% for sales made during the 2024 calendar year, and none thereafter. The Department may grant a waiver from the requirements of the bill if a marketplace facilitator demonstrates to the satisfaction of the Department that all of its marketplace sellers are already registered to collect and remit sales and use tax. If a waiver is granted, the sales or use tax due will be collected and remitted by the marketplace seller (Section 144.752).
SALES TAX ADMINISTRATION
This bill provides that any local sales tax changes due to a boundary change will take effect on the first day of the calendar quarter 120 days after the sellers receive notice of the change.
The effective date for the imposition, repeal, or rate change of each local sales and use tax will be the first day of the calendar quarter at least 120 days after the sellers receive notice of the change (Section 32.087).
This bill makes changes to several sections of law relating to local sales taxes in order to make the administration of the taxes uniform (Sections 66.601 to 94.705, 184.845, 221.407, 238.235, 238.410, 644.032).
This bill modifies certain exemptions from state sales tax to make the exemptions uniform across the state and local sales tax bases (Section 144.030).
The "School" and "Show Me Green" sales tax holidays are modified by repealing the ability for political subdivisions to opt out of the sales tax holidays, and by defining how the sales tax exemption applies to the purchase or return of certain items (Sections 144.049 and 144.526).
This bill relieves a purchaser from any penalties for failure to pay the proper amount of sales tax if the error was a result of erroneous information provided by the Director of the Department of Revenue (Section 144.060).
A certified service provider (CSP), as defined in the bill, will not be certified unless it meets certain requirements relating to the security and privacy of purchasers' information, as described in the bill (Section 144.109).
The Director will provide and maintain downloadable electronic databases at no cost to the user of the databases for taxing jurisdiction boundary changes, tax rates, and a taxability matrix detailing taxable property and services. Sellers and CSPs will be relieved from liability if they fail to properly collect tax based upon information provided by the Department. Certified service providers, sellers, and marketplace facilitators may utilize proprietary data, provided the Director of the Department of Revenue certifies that such data meets the standards provided for under the bill (Sections 144.123 and 144.124).
This bill provides that a cause of action against a seller by a purchaser for a tax erroneously or illegally collected will not accrue until the purchaser has provided written notice to a seller and the seller has had 60 days to respond. A seller will be presumed to have a reasonable business practice if in the collection of such tax the seller uses a provider or a system certified by the Director of the Department of Revenue and has remitted all tax collected (Section 144.190).
Monetary allowances from taxes collected will be provided to certain sellers and certified service providers for collecting and remitting state and local taxes, as described in the bill (Section 144.140).
This bill repeals a provision which requires the Director of the Department of Revenue to establish brackets showing the amounts of tax to be collected on sales of specified amounts. Instead, the tax computation will be carried to the third decimal place, and the tax will be rounded to a whole cent using a method that rounds up to the next cent whenever the third decimal place is greater than four (Section 144.285).
This bill provides that all provisions of law with respect to sales into the state by out-of-state sellers apply to the Compensating Use Tax Law (Section 144.600).
LOCAL SALES AND USE TAXES
This bill modifies ballot language required for the submission of a local use tax to voters by including language stating that the approval of the local use tax will eliminate the disparity in tax rates collected by local and out-of-state sellers by imposing the same rate on all sellers (Section 144.757).
EFFECTIVE DATE
This bill has various effective delayed effective dates.
This bill is the same as HB 2238 (2020) and similar to SB 659 (2020).
HB644 - Modifies provisions relating to use taxes
Sponsor - Rep. Bill Falkner (R)
Summary - SALES AND USE TAX MAP (Section 32.310, RSMo)
Currently, the Department of Revenue must maintain a mapping feature on its website that displays various sales tax information. This bill requires the mapping feature to include use tax information.
MARKETPLACE FACILITATORS (Section 144.575)
Beginning January 1, 2022, marketplace facilitators, as defined in the bill, that engage in business activities within the state must register with the Department of Revenue to collect and remit use tax on sales delivered into the state through the marketplace facilitator's marketplace by or on behalf of a marketplace seller, as defined in the bill. Such retail sales include those made directly by the marketplace facilitator as well as those made by marketplace sellers through the marketplace facilitator's marketplace.
Marketplace facilitators that collect sales tax must report and remit the tax in accordance with current law and must maintain records of all sales delivered to a location in the state, including copies of invoices showing the purchaser, address, purchase amount, and sales tax collected. These records will be made available for review and inspection upon request by the Department of Revenue. Marketplace facilitators who properly collect and remit to the Department, in a timely manner, sales tax on sales in accordance with this bill, by or on behalf of marketplace sellers, will be eligible for any discount provided under current law.
The marketplace facilitator must provide the purchaser with a statement or invoice showing that the sales tax was collected and must be remitted on the purchaser's behalf.
Any taxpayer who remits sales tax under this section will be entitled to refunds or credits to the same extent and in the same manner provided under current law.
Marketplace facilitators will be subject to the penalty provisions, procedures, and reporting requirements of this chapter.
No class action will be brought against a marketplace facilitator in any court of this state on behalf of customers arising from or in any way related to an overpayment of sales or use tax collected on sales facilitated by the marketplace facilitator, regardless of whether that claim is characterized as a tax refund claim. Nothing in this bill will affect a customer's right to seek a refund.
A marketplace facilitator will be relieved of liability under this bill for failure to collect and remit the correct amount of tax to the extent that the error was due to incorrect or insufficient information given to the marketplace facilitator by the marketplace seller; provided, however, this will not apply if the marketplace facilitator and the marketplace seller are the same entity or related entities.
VENDORS ENGAGED IN BUSINESS ACTIVITIES WITHIN THE STATE (Section 144.605)
Beginning October 1, 2021, this bill provides that a vendor will be considered to be engaging in business activities in this state if cumulative gross receipts from the vendor's sales in this state are $100,000 or more during any 12 month period, or the vendor enters into 200 or more separate transactions in this state during any 12 month period. Vendors meeting such criteria will be required to collect and remit the use tax as provided under current law.
TAXING JURISDICTION DATABASE (Section 144.637)
This bill requires the Department of Revenue to provide and maintain a downloadable electronic database at no cost to the user of the database for taxing jurisdiction boundary changes and tax rates. Vendors will not be liable for reliance upon inaccurate data provided by the department on tax rates, boundaries, or taxing jurisdiction assignments.
LOCAL USE TAX (Section 144.757)
This bill modifies ballot language required for the submission of a local use tax to voters by including that the approval of the local use tax will eliminate the difference in tax rates collected by local and out-of-state sellers by imposing the same rate on all sellers.
This bill is similar to HB 1895 (2020).
HB646 - Modifies provisions relating to the taxation of cigarettes and tobacco products
Sponsor - Rep. Greg Sharpe (R)
Summary - This bill authorizes any political subdivision of this state to increase the tax levied on cigarettes and tobacco products within its borders if a majority of the qualified voters of the political subdivision approve of the increase.
This bill is the same as HB 2509 and HB 2275 (2020).
Sponsor - Rep. Martha Stevens (D)
Summary - Beginning on July 1, 2022, this bill requires every public school and charter school to provide period products in the restrooms for all middle school, junior high, and high school buildings in which there are students in grades six through 12 at no charge to the students. "Period Products" are defined as tampons and sanitary napkins for use in connection with the menstrual cycle.
This bill is similar to HB 1954 (2020).
Sponsor - Rep. Martha Stevens (D)
Summary - Beginning on July 1, 2022, this bill requires every public school and charter school in which 40% or more of the students reside in households with a household income that does not exceed 185% of the most recent poverty guidelines to provide period products in the restrooms for all middle school, junior high, and high school buildings in which there are students in grades six through 12 at no charge to the students. "Period Products" are defined as tampons and sanitary napkins for use in connection with the menstrual cycle.
This bill is similar to HB 2638 and 2644 (2020).
HB655 - Allows school districts to include instruction on LGBTQ contributions to society
Sponsor - Rep. Martha Stevens (D)
Summary - This bill allows school districts to teach students information on the roles and contributions of lesbian, gay, bisexual, and transgender people in United States history, government, literature, art, music, values, and culture.
The bill requires the Department of Elementary and Secondary Education (DESE) to develop inclusive curriculum that may be used by school districts by the 2022-23 school year.
This bill is similar to HB 2153 (2020).
HB667 - Requires dealers to collect and remit sales tax on motor vehicle sales
Sponsor - Rep. Donna Baringer (D)
Summary - Beginning January 1, 2022, every licensed motor vehicle dealer must collect and remit sales tax on all motor vehicles sold. The Director of the Department of Revenue may make rules and regulations for the administration of this bill.
This bill is the same as HB 1615 (2020).
Sponsor - Rep. Donna Baringer (D)
Summary - Beginning January 1, 2022, if any amount of financing is extended to the cost of any state or local sales tax for a motor vehicle, the financing entity must remit the amount of the sales tax directly to the taxing authority and the amount will be credited towards any amount of sales tax due by the purchaser. This direct transfer requirement will be a condition of any financing agreement to purchase a motor vehicle. Failure of the financing entity to properly remit the funds to an appropriate taxing authority will not be a defense to any claim owed by either party, and both parties will be jointly liable for any taxes owed.
This bill is the same as HB 1598 (2020).
HB673 - Modifies and creates provisions relating to the protection of children
Sponsor - Rep. Mary Elizabeth Coleman (R)
Summary - This bill modifies many sections of current statute relating to child protection, foster care and adoption, and treatment of caretakers. SAFETY REPORTING (Section 37.717, RSMo)
This bill requires the Office of Child Advocate to create a safety reporting system for Department of Social Services employees to be able to report information regarding the safety of those served by the office and the safety of the employees. The bill specifies how the identity of the person making the report will be protected.
Any criminal act reported to the reporting system will be disclosed to the Department and to the appropriate law enforcement agency, and any investigation conducted as a result of the report must be conducted by an unbiased and disinterested investigator.
ADOPTION (Sections 135.325, 135.326, 135.327, and 135.335, 135.800, 191.975 and 453.030, 453.040, and 453.080)
The bill eliminates the "special needs" requirement in the Adoption Tax Credit and makes it available to any family in Missouri adopting any child after January 1, 2022.
It also eliminates the requirement for adoptive parents to pay the legal fees of the birth parents. This bill lists the factors under which a court may find, for the purposes of authorizing the adoption of the child without the consent of the parent, that a child three years of age or older has been abandoned; including having left the child without any provision for parental support and without making arrangements to visit or communicate with the child for a period of 60 days. Under this bill the court must also consider whether an adoption is in the best interest of the child in the hearing to determine whether an adoption shall be finalized.
SCHOOL REPORTING POLICIES (Section 160.261)
The bill repeals language related to the Children's Division's jurisdiction over or ability to investigate reports of alleged child abuse by personnel of a school district, a teacher, or other school employee. It also repeals language related to how a school and school district are to handle reports of alleged child abuse.
PHYSICIAN-PATIENT PRIVILEGE (Section 191.737)
Currently, if a physician or health care provider finds that a child is born affected by substance abuse, withdrawal symptoms resulting from prenatal drug exposure, or a Fetal Alcohol Spectrum Disorder such physician or health care provider is required to refer the family to the Children's Division. However, this bill specifies that a physician or health care provider shall not be required to make a referral to the Division if an infant is born to a woman who is undergoing medication-assisted treatment under the supervision of a health care provider. MO HEALTHNET (Section 208.151) Currently, a person in foster care under the responsibility of Missouri on the date the person turns 18 or at any time during the 30-day period before the person's 18th birthday, or a person who received foster care for at least 6 months in another state, and who is residing in Missouri is eligible to receive MO HealthNet benefits under certain circumstances. Under this bill, any person who was in foster care for at least 6 months at any time after such person was 13 years old, regardless of the state, and who is now residing in Missouri, and is at least 18 years old is eligible for MO HealthNet benefits if such person is not eligible for insurance coverage under another mandatory coverage group and does not have access to any other private insurance will have access to the benefits.
CHILD PROTECTION SYSTEM GOALS AND PRIORITIES (Sections 210.001 and 210.109)
These sections refine the goals and priorities of the Department of Social Services. The bill states that the Department shall, when prioritizing positive outcomes for children, monitor and measure its successes by preventing harm to children and limiting out-ofcommunity placements, preserving and restoring families of origin, using foster care when appropriate, and helping children be adopted into new families when appropriate; however, at all times, the safety of the child shall be the priority.
CHILD PROTECTION REPORTING AND CASE MANAGEMENT (Sections 210.110, 210.113, 210.145, and 210.1589)
Currently, the Division is responsible for maintaining an information system capable of receiving and maintaining reports of child abuse or neglect. This bill clarifies that the reports should include the following information, if possible:
(1) The names and addresses of the child and his or her parents or persons responsible for his or her care;
(2) The child's age, sex, and race;
(3) The nature and extent of the child's injuries, abuse, or neglect, including any evidence of previous injuries, abuse, or neglect to the child or his or her siblings;
(4) The name, age, and address of the person responsible for the injuries, abuse, or neglect and the family composition;
(5) Specified information regarding the person making the report; and
(6) The actions taken by the reporting source.
The bill also specifies that the state attorney general shall have concurrent original jurisdiction regarding any case involving child abuse or neglect.
CENTRAL REGISTRY (Section 210.118)
This section revises the list of offenses for which a person will be listed as a perpetrator of child abuse or neglect in the Central Registry.
COMPREHENSIVE CHILD WELFARE INFORMATION SYSTEM (Section 210.119)
This section requires the Department of Social Services to create a Comprehensive Child Welfare Information System that will serve as the statewide information system for documenting and reporting child welfare information. The bill specifies how the system will function and who will have access.
VITAL STATISTICS (Sections 193.075, 210.150, and 210.156)
Currently, parents provide their Social Security numbers to the State Registrar of Vital Statistics when their child is born. The numbers are not recorded on the child's birth certificate but are provided to the Family Support Division within the Department of Social Services for the establishment and enforcement of child support obligations. This bill states that the social security numbers should also be provided to the Children's Division for the purpose of providing access to social services or verifying the identity of a parent.
This bill adds the State Registrar of Vital Statistics to those authorized to view investigation records contained in the central registry. The information made available shall be limited to identifying information only for the purposes of providing birth record information under Section 210.156.
The bill also states that the Division shall make available to the Registrar the identifying information of specified individuals of whom the Division has knowledge. In turn the Registrar shall then provide to the Division the birth record information of children born to individuals whose identifying information has been provided to the Registrar. Once the Division has verified that the parent of the child is the same individual whose identifying information was provided, the Division shall initiate contact with the family to determine if there is a need for services.
BIRTH MATCH PROGRAM (Section 210.157)
Creates a data sharing system between the Department of Social Services (DSS), the courts, and the Department of Health and Senior Services (DHSS) to compare birth reports with reports of parents who have been convicted of certain crimes or have a termination of parental rights. Under the bill, DSS shall provide DHSS with information regarding individuals who have had their parental rights terminated. The courts shall provide DHSS with information identifying individuals who have been convicted for specified offenses. Then DHSS will provide DSS with birth record information for any child born to an individual who has been identified as having his or her parental rights terminated or having been convicted of such crimes. DSS shall then offer services to such families.
GUARDIAN AD LITEMS (Section 210.160)
The bill provides that a guardian ad litem may conduct well-child checks in emergency situations under a court order. Employees of the Division, officers of the court, law enforcement personnel, and employees of any agency involved shall fully inform the guardian ad litem of all aspects of the case of which they have knowledge or belief within 48 hours of an inquiry by a guardian ad litem. If a guardian ad litem files a petition for termination of parental rights as permitted under 211.447, costs shall be charged to the Division.
REPORTING REQUIREMENTS OF DEPARTMENT (Section 210.188)
Modifies the reporting requirements that the Department of Social Services provides to the Governor and General Assembly regarding information related to children who have been abused or neglected. The bill requires the Division to compile individual-level anonymized data for the prior calendar year that allows researchers to track children through the child protection system and allows analysis of outcomes and comparison. The specific data to be released is outlined in the bill. Beginning March 1, 2022, and each year thereafter, the Department is required to provide the data to any Missouri research institution that agrees to provide the Division access to any research conducted by such institution utilizing such data.
ELECTRONIC SHARING (Section 210.652)
Requires the Department in conjunction with the Office of Administration to implement a computerized method to allow for the electronic exchange of data and documents required by the Interstate Compact on the Placement of Children to place children across state lines.
CHILD ABANDONMENT (Sections 210.950 and 211.447)
This bill adds a newborn safety incubator, as defined in the bill, as a place a parent of a child up to 45 days old may voluntarily deliver the child with the intent not to return, without being prosecuted. It also lowers the time limit to be considered willful abandonment of a child to 60 days for a child under the age of three.
COURT PRACTICES (Sections 211.032, 211.038, 211.072, 211.183, 211.261, 211.444, 211.447)
The bill updates crimes to be considered when placing or removing children from homes, the role of the guardian ad litem, conditions required for abandonment of an infant or young child, and when the court shall consider filing a petition for termination of parental rights. Under this bill, if a child comes under the court's jurisdiction due to allegations of child abuse or neglect and all children in the home are under three years of age the court must conduct monthly hearings on the status of the case, support frequent visitation with the child's parents and with the concurrent permanency resource parent if it is in the best interest of the child, and at the hearing on disposition and at each permanency hearing thereafter, enter an order requiring that the parties exercise reasonable efforts to finalize a primary and concurrent permanency plan for each child. The bill requires the Office of the State Courts Administrator to develop a plan to be approved by the Joint Committee on Child Abuse and Neglect by July 1, 2022, for implementation by July 1, 2023.
The bill also requires that a juvenile under 18 years of age who has been certified to stand trial as an adult for specified offenses and who is in a juvenile detention facility stay in that facility until the judgment dismissing the juvenile petition to allow for prosecution under the general laws is final. The bill further clarifies under what circumstances such a juvenile shall be held at a juvenile detention facility or be moved to a jail or other adult detention facility. Beginning December 21, 2021, all previously certified pretrail juveniles under 18 must be transferred from any jail or other adult detention facility to a juvenile detention facility unless a hearing is held and the court finds that it would be in the best interest of justice to keep the juvenile in the jail or other adult detention facility.
SAFE BABY COURT (Section 211.505)
This section requires safe baby courts be implemented in every court of this state within 2 years of the effective date of the bill. The Division shall recommend a safe baby court for cases involving children under 3 years old and their families. The Department shall also complete a risk assessment for each such case and be responsible for recording and tracking movement of the child in the system and legal changes in the case.
COMMUNITY-BASED SENTENCING (Section 217.779)
Requires courts to consider alternatives to incarceration for convictions of non-violent offenses for primary caretakers of dependent persons. Prior to sentencing, either party, or the court on its own motion, may request that the court determine whether an offender is eligible for a community-based sentence. To be eligible for a community based sentence, the offender must be the primary caretaker of a dependent person and cannot have committed an offense against such dependent person. The bill also prohibits an offender from qualifying for a community-based sentence if such offender was convicted of specified offenses. If the court determines that the offender meets the qualifications outlined in the bill, the court may impose an individually assessed, community-based sentence in lieu of incarceration, with the goal of rehabilitation and family unity and support. However, the court may modify or revoke the community-based sentence or the conditions of the sentence as specified in the bill.
CHILD PASSENGER RESTRAINT SYSTEM (Section 307.179)
This section requires children under the age of one and under 20 pounds to be secured in a rear-facing passenger restraint system, if the restraint system has a higher weight limit it is recommended the child remain rear-facing until the child reaches such weight limit.
EMERGENCY CLAUSE
Section 210.950 of this bill has an emergency clause.
This bill is similar to HB 2216 and HB 1613 (2020).
Sponsor - Rep. Chris Dinkins (R)
Summary - This bill prevents money received into the Iron County School Fund from the payment of any penalty under the specified administrative order issued by the Department of Natural Resources to be included in the Iron County School calculation for local effort.
The bill contains an emergency clause.
This bill is similar to HCS HB 1817 (2020).
HB685 - Changes the requirements to run for certain public office
Sponsor - Rep. Jason Chipman (R)
Summary - This bill lowers the minimum age requirement to 21 years for holding various county offices and special district board memberships. Included in the offices and districts affected are: county clerk; county auditor; county coroner; county surveyor; seven-director school board; ambulance district board; sewer district trustee; public water supply district board; emergency telephone services board; hospital district board; public water supply district board; fire protection district board; court clerk; and mayor for third or fourth class cities.
The bill also requires a person appointed to elective public office not be delinquent in the payment of state income tax, personal property tax, municipal tax or real property tax.
A residency requirement for the Office of Attorney General is also repealed.
This bill is the same as HCS HB 1787 (2020).
HB689 - Authorizes a tax credit for certain physicians providing preceptorships
Sponsor - Rep. Brenda Shields (R)
Summary - Beginning January 1, 2022, this bill creates a tax credit for any community-based faculty preceptor, as defined in the bill, who serves as the community-based faculty preceptor for a medical student core preceptorship or a physician assistant student core preceptorship, as defined in the bill. The amount of the tax credit will be worth $1000 for each preceptorship, up to a maximum of $3000 per tax year, if he or she completes up to three preceptorship rotations during the tax year and did not receive any direct compensation for the preceptorships. To receive the credit, a community-based faculty preceptor must claim the credit on his or her return for the tax year in which he or she completes the preceptorship rotations and must submit supporting documentation as prescribed by the Division of Professional Registration within the Department of Commerce and Insurance.
This tax credit is nonrefundable, cannot be carried forward or carried back, transferred, assigned or sold. No more than 200 preceptorship tax credits will be authorized for any one calendar year and will be awarded on a first-come, first-served basis, capped at a total amount of $200,000 per year. However, to the greatest extent possible, community-based faculty preceptors who provide preceptorships in rural areas of Missouri will be given first priority for awards of the tax credit.
Additionally, this bill creates a "Medical Preceptor Fund" which is funded from a license fee increase of seven dollars per license for physicians and surgeons and from a license fee increase of three dollars per license for physician assistants. This will be a dedicated fund designed to fund additional tax credits that may exceed the established cap of $200,000 per year.
The Division of Professional Registration will administer the tax credit and each taxpayer claiming a tax credit must file an affidavit with his or her income tax return, affirming that he or she is eligible for the tax credit. Additionally, the Department of Commerce and Insurance and the Department of Revenue will jointly promulgate rules to implement the provisions of this bill.
This bill is the same as HB 2036 (2020).
HB690 - Modifies provisions relating to a tax credit for qualified research expenses
Sponsor - Rep. Don Mayhew (R)
Summary - Currently, no tax credits for qualified research expenses, as defined in the bill, can be approved, awarded, or issued.
Beginning January 1, 2022, the Director of the Department of Economic Development may authorize a taxpayer a tax credit of up to 10% of the excess of a taxpayer's qualified research expenses or 17% if the research expenses relate to research that is conducted in conjunction with a public or private college or university located in this state, as certified by the Director of the Department of Economic Development, within this state during the tax year over the average of the taxpayer's qualified research expenses within this state over the immediately preceding three tax years. However, no tax credit will be allowed on that portion of the taxpayer's qualified research expenses incurred within this state during the tax year in which the credit is being claimed, to the extent such expenses exceed 200% of the taxpayer's average qualified research expenses incurred during the immediately preceding three tax years.
For tax credits that exceed the taxpayer's tax liability, the difference between the credit and the tax liability may be carried forward for 12 years.
The Department Director may allow a taxpayer to transfer, sell or assign up to 40% of the tax credits issued, but not yet claimed, during any tax year commencing on or after January 1, 2021.
The annual aggregate cap on the amount of these tax credits that can be authorized by the Department of Economic Development is $10 million.
This bill is similar to HB 2651 (2020).
HB693 - Extends the sunset date on certain agricultural tax credits
Sponsor - Rep. Rick Francis (R)
Summary - Currently, the Agricultural Product Utilization Contributor Tax Credit under Section 348.430, RSMo, and the New Generation Cooperative Incentive Tax Credit under Section 348.432 are set to expire on December 31, 2021.
This bill moves the expiration date to December 31, 2027.
Sponsor - Rep. Mike McGirl (R)
Summary - The bill prohibits a government entity from issuing a public health order or any other order that closes a business in order to prevent or limit the spread of a contagious illness if the business is a type of business determined by the Department of Health and Senior Services to account for less than 5% of cases of the contagious illness in a typical community.
HB699 - Changes the laws regarding the taxation of feminine hygiene products and diapers
Sponsor - Rep. Jo Doll (D)
Summary - Beginning October 1, 2021, this bill reduces the state sales and use tax rate on retail sales of feminine hygiene products and diapers to equal the reduced state sales tax rate imposed on the retail sale of food.
This bill is the same as HB 2065 (2020).
HB711 - Creates the "Public Domain Preservation Act"
Sponsor - Rep. Tony Lovasco (R)
Summary - This bill establishes the "Public Domain Preservation Act", which provides that if produced as part of a person's official duties, federal copyright or patent protection shall not be asserted for judicial opinions; administrative rulings; legislative enactments; public ordinances; or any other material produced by an officer, employee, director, board member, or agent of the state of Missouri, any state department, political subdivision, or special district of this state.
Federal copyright or patent protection cannot be asserted for any research, discovery, or invention that was discovered, documented, or published by an employee of any public school or state institution of higher education during the employee's term of employment and on premises owned or controlled by the state of Missouri or any of its political subdivisions.
If the state or any of its political subdivisions enact a statute, ordinance, or administrative rule that incorporates by reference any third-party standard or code otherwise subject to copyright protection, the state or political subdivision responsible for the statute, ordinance, or administrative rule must provide, free of charge in a digital or physical format, the third-party standard or code incorporated by reference. The state or political subdivision must pay all costs associated with providing the third-party standard or code, except that the entity may declare that the provisions of the standard or code incorporated by reference will be repealed and not enforced until such repeal is achieved.
Except for the provisions regarding research, discovery, or inventions that were discovered, documented, or published by an employee of any public school or state, these provisions shall apply retroactively.
These provisions will not preclude the state or any political subdivision from receiving and holding copyrights or patents transferred by assignment, bequest, or otherwise.
HB713 - Authorizes a tax credit for the purchase of an electric vehicle
Sponsor - Rep. Mark Ellebracht (D)
Summary - This bill creates a tax credit of $1,000 against a person's state tax liability for each qualified electric car purchased for any tax year beginning on or after January 1, 2022. The tax credit is refundable, but cannot be assigned, transferred, sold, or otherwise conveyed, nor can it be carried forward to any subsequent year.
The tax credit sunsets on December 31, 2027, unless reauthorized by the General Assembly.
Sponsor - Rep. Rory Rowland (D)
Summary - This bill limits potential foreclosure actions of the primary residence of a person 65 years of age or older for at least three years when there is a missed payment due to an increase in the monthly escrow payment because of an increase in the assessed valuation of the home by 20% or more from the prior valuation. The borrower must continue to make monthly payments that are greater than the principal and interest due.
This bill is the same as HB 2455 (2020).
HB716 - Modifies provisions relating to appeals from an assessor's valuation of property
Sponsor - Rep. Rory Rowland (D)
Summary - If a County Board of Equalization does not make a final determination on an appeal of valuation from the valuation of the property by an assessor in the same calendar year in which the appeal is lodged, the appeal will terminate with the property being assigned the same valuation that the property was given at the more recent assessment prior to the assessment that was appealed.
This bill is the same as HB 2453 (2020).
HB717 - Modifies provisions relating to the "circuit breaker" tax credits
Sponsor - Rep. Rory Rowland (D)
Summary - Currently, certain senior citizens and disabled individuals are eligible to apply for a tax credit on real estate taxes or rent they have paid.
This bill changes the maximum amount of the credit for renters from $750 to $1,000 and the maximum income threshold from up to $27,500 to $34,500. Additionally, this bill changes the maximum amount of the credit for homeowners from up to $1,100 to $1,500 and the maximum income threshold from $30,000 to $40,000.
This bill is the same as HB 2452 (2020).
Sponsor - Rep. Rory Rowland (D)
Summary - This bill requires a County Board of Equalization to promptly issue a notification to a person lodging an appeal of a property assessment confirming that the appeal has been received.
This bill is the same as HB 2451 (2020).
Sponsor - Rep. Rory Rowland (D)
Summary - This bill requires assessors to provide the owners of property that has been assessed with a summary describing how the assessor determined the value of the owner's property. The summary will include, but is not limited to, a detailed description of all calculations, reference lists, and databases used by the assessor in determining the property valuation.
This bill is the same as HB 2430 (2020).
HB720 - Authorizes a tax credit for urban farms located in a food desert
Sponsor - Rep. Mark Sharp (D)
Summary - This bill allows a taxpayer to claim a tax credit against the taxpayer's state tax liability in an amount equal to 50% of the taxpayer’s eligible expenses for establishing an urban farm in a food desert, as defined by the bill.
The amount of the tax credit claimed shall not exceed the amount of the taxpayer's state tax liability in the tax year for which the credit is claimed, the taxpayer shall not be allowed to claim a tax credit under this section in excess of $1,000 for each urban farm. However, any tax credit that cannot be claimed in the tax year the contribution was made may be carried over to the next three succeeding tax years until the full credit is claimed.
The total amount of tax credits authorized shall not exceed $100,000.
These tax credits cannot be transferred, sold, or assigned.
The program will sunset December 31, six years after the effective date.
This bill is the same as SB 82 (2021) and HB 1586 (2020).
HB727 - Authorizes an income tax deduction for certain teachers and paraprofessionals
Sponsor - Rep. Cody Smith (R)
Summary - This bill provides an income tax deduction on the income received by any taxpayer for his or her services as a teacher or paraprofessional, as defined in the bill.
Beginning January 1, 2022, the deduction will be worth 25% of such income. The deduction will be increased each year at 25% increments of such income, ending at 100% on January 1, 2025.
The provisions of this bill sunsets six years after the effective date.
This bill is similar to HB 2736 (2020).
Sponsor - Rep. Michael O'Donnell (R)
Summary - This bill modifies provisions related to charter schools and establishes the Missouri Empowerment Scholarship Accounts Program.
MISSOURI EMPOWERMENT SCHOLARSHIP PROGRAM (Sections 135.712 to 135.719 and 166.720 to 166.725, RSMo.)
For all fiscal years beginning on or after July 1, 2022, a taxpayer may make a qualifying contribution to an educational assistance organization and claim a tax credit equal to the contribution. The amount of the tax credit claimed shall not exceed 50% of the taxpayer's state tax liability for the tax year for which the credit is claimed, and a taxpayer may carry the credit forward to any of the next four tax years. Tax credits authorized under the program may not be transferred, sold, or assigned, and are not refundable. The annual cumulative amount of tax credits that may be allocated shall not exceed $50 million. The State Treasurer shall establish a procedure to allocate the tax credits to the educational assistance organizations on a first come, first served basis (Section 135.713 RSMo).
An educational assistance organization shall meet certain requirements set forth in the bill, including notifying the State Treasurer of its intent to provide scholarship accounts; being a 501(c)(3) organization; providing a receipt to taxpayers for contributions; ensuring that funds are used as specified in the bill; distributing scholarship payments four times per year in an amount not to exceed the state adequacy target; carry forward no more than 25% of the revenue from contributions into the following fiscal year; providing the State Treasurer, upon request, with criminal background checks on all employees and board members; annually administer either the state achievement tests or nationally norm-referenced tests and provide such results to the parents of participating students and to the State Treasurer; conduct an annual parental satisfaction survey; and demonstrate financial accountability and viability, as described in the bill. Each educational assistance organization shall publicly report to the State Treasurer, by June first annually, the name and address of the organization, the total number and dollar amount of contributions during the previous calendar year, and the total number and dollar amount of scholarship accounts opened during the previous calendar year (Section 135.714).
The State Treasurer shall provide standardized forms for program participants, and shall require a taxpayer to provide a copy of such receipt if claiming a tax credit under the program.
The State Treasurer or State Auditor may conduct an investigation of any educational assistance organization if it possesses evidence of fraud. In addition, the State Treasurer may bar an educational assistance organization from participating if the organization has failed to comply with program requirements.
The State Treasurer shall issue a report on the state of the program five years after it goes into effect, including information regarding the finances of the educational assistance organization, and educational outcomes of qualified students (Section 135.716).
The provisions of the Missouri Sunset Act shall not apply to the program (Section 135.719).
A student is eligible to receive funds in a Missouri Empowerment Scholarship Account if he or she attended public school full-time for at least one semester in the last year, previously participated in the program, is eligible to begin kindergarten, is attending school for the first time, or is the child of active duty military members (Section 166.700).
A parent of a qualified student shall only use the money in the account for certain expenses related to the qualified student's education, as described in the bill. The parent of a qualified student shall sign an agreement with an educational assistance organization to enroll the qualified student in a qualified school to receive an education for the student in certain subjects; not enroll the student, other than a student that is in the custody of the state, in a school operated by the qualified student's district of residence or in a charter school; release the district of residence from the obligation of educating the student while the student is enrolled in the program; use the Missouri Empowerment Scholarship Account money for only specified purposes; and not use the funds for consumable education supplies or tuition at a private school located outside of the state.
The scholarship accounts are renewable on an annual basis upon request of the parent of a qualified student. A qualified student shall remain eligible for renewal until the student completes high school. If a qualified student withdraws from the program by enrolling in a school other than a qualified school, or is disqualified from the program for violations specified in the bill, the scholarship account shall be closed and any remaining funds shall be returned to the educational assistance organization for redistribution to other qualified students. When a student withdraws from the program, the responsibility for providing an education for that student transfers back to the student's district of residence.
The funds remaining in the scholarship account at the end of a school year shall remain in the account for the following school year. Any funds remaining in the account after graduation shall be returned to the educational assistance organization for redistribution to other qualified students (Section 166.705).
Beginning in the 2023-24 school year, the educational assistance organization shall conduct or contract for an annual audit of accounts to ensure compliance. A parent may be disqualified from program participation if the State Treasurer determines that the parent is found to have committed an intentional program violation. The State Treasurer may refer cases of substantial misuse of moneys to the Attorney General (Section 166.710).
A person commits a Class A misdemeanor if he or she is found to have knowingly used moneys for any purposes other than those set forth in the bill (Section 166.715).
CHARTER SCHOOLS (Sections 160.400 to 160.425)
Under this bill, charter schools may be operated in any school district located within a charter county as well as in any municipality with a population greater than 30,000.
Procedures relating to changes in a school district's accreditation status that affect charter schools are repealed under this bill (Section 160.400).
Under this bill, St. Louis City shall not adopt, enforce, impose, or administer an ordinance, local policy, or local resolution that prohibits property sold, leased, or transferred by the city from being used for any lawful education purpose by a charter school.
St. Louis City may not impose, enforce, or apply any deed restriction that expressly, or by its operation, prohibits property sold, leased, or transferred by the city from being used for any lawful educational purpose by a charter school.
If St. Louis City offers property of the city for sale, lease, or rent, St. Louis shall not refuse to sell, lease, or rent to a charter school solely because the charter school intends to use the property for an educational purpose.
Any deeds that have been executed and recorded prior to the effective date of this bill shall be exempt from this provision (Section 160.422). Virtual Education (Section 161.670) Under current law, for purposes of calculation and distribution of state school aid, all students enrolled in the Missouri Course Access and Virtual School Program commonly called (MOCAP) shall be included in the student enrollment of the school district in which the student physically is enrolled.
This bill excludes full-time equivalent students from the student enrollment of the school district in which such student resides. The Department of Elementary and Secondary Education (DESE) shall pay any MOCAP provider an amount equal to the average daily attendance for the student's district of residence. A virtual school program serving full-time equivalent students shall be considered an attendance center as defined in current law.
Current law requires a school district or charter school to allow any eligible student who resides in such district to enroll in MOCAP courses if, prior to enrolling in any such course, a student has received approval from his or her school district or charter school. This bill repeals the provision requiring a student to receive approval from his or her school district. If the school district or charter school believes a student's request to enroll in a virtual program is not in the best educational interest of the student, the reason shall be provided in writing to the student's parent or guardian, who shall have final decision-making authority.
DESE, rather than each school district or charter school, shall adopt a policy that delineates the process by which a student may enroll in courses provided by MOCAP.
Current law requires costs associated with such virtual courses to be paid by the school district or charter school directly on a pro rata monthly basis based on a student's completion of assignments and assessments. Under this bill, costs shall be paid by the school district or charter school, or by DESE for full-time equivalent students, to the provider on a pro rata basis once per semester based on a student's completion of assignments and assessments.
Current law also requires DESE to monitor student success and engagement and report such information to the school district or charter school. Under this bill, DESE shall report such information to the parent or guardian of the student, who may withdraw the student at any time if the course is not meeting the educational needs of the student. This bill also repeals the provision setting forth the responsibility of school districts and charter schools to monitor full-time student progress and success.
Virtual school providers are required, under this bill, to monitor student progress and success, and may remove a student from the program if the provider believes it to be in the best educational interest of the student.
A full-time virtual school shall, under this bill, submit a notification to a parent or legal guardian of a student who is not consistently engaged in instructional activities, as defined in the bill. Such school shall also develop a policy setting forth the consequences for a student's failure to attend school and complete instructional activities, including disenrollment from the virtual school.
School districts or charter schools are required, under current law, to inform parents of their child's right to participate in the virtual schools program. Under this bill, any school district or charter school that fails to notify parents of their child's right to participate in the program shall be subject to civil penalties in an amount equal to $100 for each day such school district or charter school is in violation of this requirement, including reasonable attorney's fees.
This bill is similar to HB 349, SB 25, and SB 95 (2021).
HB730 - Enacts provisions related to sports wagering
Sponsor - Rep. Phil Christofanelli (R)
Summary - This bill enacts new provisions relating to sport wagering.
The bill modifies the definition of "Games of skill" to include sports wagering (Section 313.800, RSMo).
The bill defines "Adjusted gross receipts" specifically for Sections 313.1000 to 313.1022 in relation to sports wagering operations. The bill also provides new definitions for "Esports", "Interactive sports wagering", "sports wagering" among other definitions specific to this section.
The bill allows licensed facilities to offer sports wagering in person at the licensed facility or over the internet via an interactive sports wagering platform to persons physically located in this state. The Missouri Gaming Commission (Commission) shall adopt rules to implement the provisions of the bill and all rules must comply with Chapter 536, RSMo. Rules adopted under this section include the standards and procedures to govern sports wagering conduct, standards for offering internet sports wagering to patrons physically located in Missouri, maintaining and auditing of books and financial records, and standards concerning the detection and prevention of compulsive gambling.
Certificate holders shall ensure that the certificate holder's surveillance system covers all areas in which sports wagering is conducted, allow the Commission to be present through gaming agents during the hours sports wagering is conducted, ensure that individuals under the age of 21 are not making sports wagers, provide certain information to sports wagering patrons, and post a sign indicating the minimum and maximum amounts that may be wagered(Section 313.1004).
A person licensed to operate an excursion gambling boat in this state can apply to the Commission for a certificate of authority to conduct sports wagering. The applicant shall pay an application fee of $50,000 (Section 313.1006).
The Commission must test new sports wagering devices and new forms. Certificate holders shall designate an area within the licensed facility for conducting sports wagering. A certificate holder may contract with up to three branded interactive sports wagering platforms to conduct sports wagering at the certificate holder's licensed facility. Sports wagering may be conducted with negotiable currency. A certificate holder will determine the minimum and maximum wagers in sports wagering (Section 313.1008).
An interactive sports wagering platform, as defined, must apply to the Commission for authority to offer sports wagering on behalf of a certificate holder. Such interactive sports wagering platform shall submit an application fee of $50,000. Each year after licensure, an interactive sports wagering platform shall submit an annual license renewal fee of $20,000 (Section 313.1010).
A certificate holder must verify that individuals under the age of 21 are not making sports wagers. The Commission shall promulgate rules for a sports wagering self-exclusion program, as described in the bill. The Commission shall also promulgate rules to ensure that advertisements for sports wagering do not target minors or other persons who are ineligible to place wagers, problem gamblers, or other vulnerable persons (Section 313.1012).
The Commission shall conduct background checks on individuals seeking licenses under these sections. Such background checks shall include a search for criminal history and any charges or convictions involving corruption or manipulation of sporting events. The bill provides a list of individuals who are prohibited from engaging in sports wagering, including anyone that owns at least 5% of the sports governing body or member teams. Anyone with at least 5% ownership that places or accepts any wager for a member team is guilty of a class C misdemeanor. The Commission and certificate holders must cooperate with investigations conducted by law enforcement agencies. A sports governing body may notify the Commission that it desires to restrict, limit, or exclude sports wagers, as defined in the bill, on its sporting events (Section 313.1014).
A certificate holder must maintain records of all bets and wagers placed through an interactive sports wagering platform, and all bets and wagers placed in person that exceed $10,000 in a 24-hour period, including personally identifiable information of the bettor, the amount and type of bet, the time the bet was placed, the location of the bet, the outcome of the bet, and records of abnormal betting activity for at least three years after the sporting event occurs (Section 313.1016).
A wagering tax of six and three-fourths of one percent is imposed on the adjusted gross receipts received from sports wagering conducted by a certificate holder. Such tax shall be remitted one day prior to the last business day of each month. Revenues received from the tax shall be deposited in the "Gaming Proceeds for Education Fund". A certificate holder shall also pay to the Commission an annual administrative fee of $20,000. In addition to such administrative fee, a certificate holder shall pay to the Commission a fee of $10,000 every five years for a reinvestigation of the certificate holder. Such fees shall be deposited into the newly created "Sports Wagering Fund" (Section 313.1021).
All sports wagers placed under this bill shall be deemed to be initiated, received, and otherwise made on the property of an excursion gambling boat in this state. The intermediate routing of electronic data shall not determine the location or locations in which such wager is initiated, received, or otherwise made (Section 313.1022).
This bill is similar to HB 2318 (2020).
Sponsor - Rep. Jon Patterson (R)
Summary - This bill establishes the "Workforce Diploma Program". Before August 16, 2022, and annually thereafter, the Department of Elementary and Secondary Education (DESE) must submit a request for interested program providers for the program. An approved program provider must meet a list of qualifications, including but not limited to being an accredited high school diploma-granting entity and having a minimum of two years experience providing adult dropout recovery services.
Every year, DESE must announce the approved programs before October 16th. The approved program providers shall begin enrolling students starting before November 15th of each year. DESE shall pay, upon appropriation, the approved program providers for the specified milestones provided to each student: $250 for the completion of each half unit of high school credit, $250 for attaining an employability skills certification, $250 for attaining an industry-recognized credential requiring no more than 50 hours of training, $500 for attaining an industry-recognized credential requiring at least 51 but no more than 100 hours of training, $750 for attaining an industry-recognized credential requiring more than 100 hours of training, and $1,000 for attaining an accredited high school diploma.
No approved program provider shall receive funding if that provider receives federal or state funding or private tuition for the student. DESE must provide a written update to approved program providers by the last calendar day of each month.
Before July 16th of each year, each provider must report certain metrics, specified in this section, to DESE. The bill requires each approved provider to conduct a survey of each individual who graduated from the approved program and submit the results to DESE before September 16th of each year beginning the year after the individual graduates and the next four consecutive years.
The survey must include the individual's employment status, hourly wages, access to employer-sponsored health care, and any postsecondary enrollment the individual has completed including a postsecondary certificate or degree program.
Upon the end of the second fiscal year of the program, DESE must review the metrics for each program provider and determine whether each provider is meeting the minimum performance standards. If a program provider does not meet the minimum standards for two consecutive years, that provider will be removed from the approved provider list.
This bill also creates a "Workforce Diploma Program Fund".
This bill is similar to HCS HB 2038 (2020).
Sponsor - Rep. John Wiemann (R)
Summary - This bill allows a firearms owner to transport and store firearms in privately owned, locked vehicles in parking garages, lots, and parking spaces. Property owners, tenants, employers, and business entity's are exempt from both civil and criminal liability for any occurrences involving the firearms stored or transported on their property. The entity may require that firearms be kept in a locked case and hidden from view if stored in a vehicle.
The bill does not apply to firearms possessed in violation of federal or state law. An owner and employer may ban employee firearms from vehicles owned or leased by the employer or owner. An employer and business may ban firearms from certain limited access parking areas if storage areas for firearms are made available to the employee or customer, or if alternative parking areas are provided that are reasonably close to the business or employer.
HB741 - Modifies provisions relating to the state sales tax rate
Sponsor - Rep. Dottie Bailey (R)
Summary - Beginning July 1, 2022, this bill requires the Director of the Department of Revenue to reduce the state sales tax rate by .1% whenever the total amount of net revenue collected by the state has increased in each of the three previous fiscal years by at least $75 million. A rate reduction can only occur once in a fiscal year until the rate is reduced from 4.225% to 3.725%.
This bill is the same as HB 1948 (2020).
Sponsor - Rep. John Wiemann (R)
Summary - This bill modifies the Trauma Informed School Initiative to require participating schools to keep a record of specific incidents and to inform parents within 48 hours of a child's removal from a classroom due to an outburst.
HB746 - Prohibits restrictions on the free exercise of religion during an emergency
Sponsor - Rep. Ben Baker (R)
Summary - This bill prohibits the state, any state agency, political subdivision, county commission, county health board, or any person from prohibiting or restricting the free exercise of religion, including attendance or participation in any prayer, service, meeting, or similar religious activity, during an emergency.
During an emergency, any hospital under Chapter 197, RSMo., cannot limit visiting hours for clergy or persons ordained for religious or pastoral duties if requested by a patient or the family of a critically ill patient.
HB754 - Modifies provisions related to the virtual school program
Sponsor - Rep. Phil Christofanelli (R)
Summary - Currently, for purposes of calculation and distribution of state school aid, all students enrolled in the Missouri Course Access and Virtual School Program (MCAVSP) shall be included in the student enrollment of the school district in which the student physically is enrolled. This bill specifies that, full-time equivalent students shall not be included in the student enrollment of the school district in which such student resides and that scores on the statewide assessment for full-time equivalent students shall be attributed to the MCAVSP which will function as a local education agency. The Department of Elementary and Secondary Education (DESE) will pay 100% of its average per-pupil expenditure for each full-time equivalent student.
Currently, costs associated with such virtual courses are to be paid by the school district or charter school directly on a pro rata monthly basis based on a student's completion of assignments and assessments. The bill specifies that, costs shall be paid by the school district or charter school, or by DESE for full-time equivalent students, to the provider on a pro rata basis once per semester based on a student's completion of assignments and assessments.
Currently, school districts or charter schools are required to consider recommendations from DESE and evaluate the progress of enrolled students who are enrolled in any course or full-time virtual school, and may terminate or alter the course offering if it is found that the course or full-time virtual school is not meeting the educational needs of the students. The bill grants DESE the authority to terminate or alter the course offering for full-time equivalent students, and the responsibility of school districts and charter schools to monitor full-time student progress and success is now granted to the virtual school providers. S
chool districts or charter schools are required currently, to inform parents of their child's right to participate in the virtual schools program. The bill specifies that, any school district or charter school that fails to notify parents of his or her child's right to participate in the program shall be subject to civil penalties in an amount equal to $100 for each day such school district or charter school is in violation of this requirement, including reasonable attorney's fees.
This bill is similar to HCS HB 2491 (2020).
Sponsor - Rep. Phil Christofanelli (R)
Summary - This bill modifies the laws regarding Human Immunodeficiency Virus (HIV), and applies the law to all serious infectious or communicable diseases instead of only HIV. A serious infectious or communicable disease is a non-airborne disease spread from person to person that is fatal or causes disabling long-term consequences in the absence of lifelong treatment and management.
It shall be a class D felony for a person knowingly infected with a serious infectious or communicable disease to be a blood, organ, sperm, or tissue donor, except as deemed necessary for medical research or deemed medically appropriate by a licensed physician; or to knowingly expose another person to a serious infectious or communicable disease through an activity that creates a substantial risk of transmission as determined by competent medical or epidemiological evidence. If the victim contracts a serious infectious or communicable disease, it is a class C felony. It shall be a class A misdemeanor for a person knowingly infected with a serious infectious or communicable disease to act in a reckless manner by exposing another person to a serious infectious or communicable disease through an activity that creates a substantial risk of transmission as determined by competent medical or epidemiological evidence.
It is an affirmative defense if the person exposed to the serious infectious or communicable disease knew that the infected person was infected and consented to the exposure with such knowledge.
When alleging a violation of the law against exposing another person to a communicable disease, the prosecuting attorney or grand jury must use a pseudonym to protect the victim of the crime.
This bill makes the crimes of offense of endangering a corrections employee and offense of endangering a Department of Mental Health employee apply to prisoners who are knowingly infected with any serious infectious or communicable disease and exposes another person to the disease. Currently, the law only applies to exposing the victim to HIV, Hepatitis B, or Hepatitis C.
This bill is similar to HB 1691 (2020) and the same as HCS HBs 167 & 166 (2019).
HB757 - Modifies provisions relating to property tax
Sponsor - Rep. Phil Christofanelli (R)
Summary - Currently, stationary property used for transportation or storage of liquid and gaseous products is defined as real property. Beginning January 2, 2022, this bill redefines these items, excluding propane and LP gas equipment, as tangible personal property and their value subject to a standardized depreciation table, as defined in the bill.
This bill is similar to HCS HB 1907 (2020).
HB759 - Establishes provisions relating to civil actions arising from COVID-19
Sponsor - Rep. Ed Lewis (R)
Summary - This bill establishes protections against liability in COVID-19 related actions.
This bill specifies that no individual or entity engaged in businesses, services, activities, or accommodations shall be liable in any COVID-19 exposure action, as defined in the bill, unless the plaintiff can prove by clear and convincing evidence that:
(1) The individual or entity engaged in gross negligence or willful misconduct that caused an actual exposure to COVID-19; and
(2) The actual exposure caused personal injury to the plaintiff. A COVID-19 exposure action shall not be commenced in any Missouri court later than one year after the date of the actual, alleged, feared, or potential exposure to COVID-19.
Additionally, a health care provider, as defined in the bill, shall not be liable in a COVID-19 medical liability action, as defined in the bill, unless the plaintiff can prove, by clear and convincing evidence, gross negligence or willful misconduct by the health care provider and that the personal injury was directly caused by such gross negligence or willful misconduct. Resource or staffing shortages shall not be considered gross negligence or willful misconduct.
A COVID-19 medical liability action may not be commenced in any Missouri court later than one year after the date of the alleged harm, damage, breach, or tort unless tolled for proof of fraud, intentional concealment, or the presence of a foreign body which has no therapeutic or diagnostic purpose or effect. No individual or entity that designs, manufactures, imports, distributes, labels, packages, leases, sells, or donates a covered product, as defined in the bill, shall be liable in a COVID-19 products liability action, as defined in the bill, if the individual or entity:
(1) Does not make the covered product in the ordinary course of business;
(2) Makes the covered product in the ordinary course of business and the emergency required the product to be made in a modified manufacturing process that is outside the ordinary course of business; or
(3) Makes the covered product in the ordinary course of business and use of the covered product is different than its recommended purpose and used in response to the COVID-19 emergency. For a plaintiff to sustain a claim in a COVID-19 products liability action the plaintiff shall prove, by clear and convincing evidence, gross negligence or willful misconduct by the individual or entity and that such negligence or misconduct directly caused the personal injury.
The provisions of this bill apply only to covered products administered or used for the treatment or protection against COVID19 or the categories of health conditions or threats to health resulting from COVID-19. Additionally, this bill applies to any such covered product regardless of whether the product is obtained by donation, commercial sale, or any other means of distribution by federal, state, or local officials or by the private sector. A COVID-19 products liability action shall not be commenced later than one year after the date of the alleged harm, damage, breach, or tort unless tolled for proof of fraud or intentional concealment.
An individual or entity against whom a final judgment is entered shall be liable solely for their relative and proportionate share of the judgment. In determining the percentage of responsibility, the trier of fact shall determine that percentage from the total fault of all individuals or entities, including the plaintiff, who caused or contributed to the total loss incurred. The trier of fact shall consider the following factors in determining the percentage of responsibility:
(1) The nature of conduct of each individual found to have contributed to the loss; and
(2) The nature and extent of the relationship between the conduct and damages incurred by the plaintiff.
The liability of a defendant shall be joint and several if the trier of fact determines that the defendant acted with specific intent to injure the plaintiff or knowingly committed fraud. Nothing shall affect the right of a defendant to contribution with respect to a defendant found to have acted with specific intent to injure the plaintiff or knowingly committed fraud.
The award of compensatory damages shall be limited to economic loss incurred as a result of the personal injury, except that noneconomic and punitive damages may be awarded if the trier of fact determines that the injury was caused by willful misconduct. However, punitive damages may not exceed the amount of compensatory damages. Additionally, the amount of monetary damages shall be reduced by the amount of compensation received by the plaintiff from another source in connection with the personal injury. In any COVID-19 related action that is maintained as a class action, any individual or entity shall only be a member of the class if the individual or entity affirmatively elects and notice containing a concise and clear description of the nature of the action, the jurisdiction, and the fee arrangement with class counsel shall be given to each member of the class.
If any person transmits in any form and by any means a demand for remuneration in exchange for settling, waiving, or otherwise not pursuing a claim that is or could be brought as part of a COVID-19 related action, the party receiving such a demand shall have a cause of action for the recovery of damages occasioned by such demand and for declaratory judgment if the claim for which the letter was transmitted was meritless. Damages for such an action shall include compensatory damages, punitive damages, and attorney's fees.
The Attorney General may also commence a civil action for any person or group engaged in a pattern or practice of transmitting such demands. The court may assess a civil penalty in an amount not exceeding $50,000 per transmitted demand. Any proceeds from the civil penalties obtained shall be distributed among those persons aggrieved by the person's pattern or practice.
The provisions of this bill apply to any cause of action filed on or after the effective date of this bill. Additionally, this bill shall not expand any liability or limit any defense otherwise available. This bill also preempts and supersedes any state law related to the recovery for personal injuries covered under a COVID-19 related action unless the provisions of state law impose stricter limits on damages or liabilities for personal injury. Additionally, nothing in this bill shall be construed to impair, limit, or affect the authority of the state or local government to bring any criminal, civil, or administrative enforcement actions against any individual or entity nor shall it affect causes of action for intentional discrimination.
If any provision of this bill is found to be unconstitutional, the remaining provisions as well as the application of such provisions shall not be affected.
This bill contains an emergency clause.
This bill is similar to SB 51 (2021).
HB762 - Creates provisions relating to the treatment of gyms in public health or safety orders
Sponsor - Rep. Jason Chipman (R)
Summary - The bill requires any public health or safety order issued treats gyms in the same manner as health care facilities.
Sponsor - Rep. Michael Johnson (D)
Summary - This bill requires the Department of Economic Development to implement a program to increase high-speed internet access in underserved areas of the state. The Department may use discretion in choosing the method of the program but must provide high-speed internet to as many residents who do not have high-speed internet access as quickly as possible, with preference given to those who have no internet access. The Department may provide the high-speed internet access itself or contract with an entity to do so.
This bill contains an emergency clause.
HB776 - Extends and relocates the trauma-informed schools pilot program
Sponsor - Rep. Sarah Unsicker (D)
Summary - The pilot program for Trauma-Informed Schools expired in August 2019. This bill re-implements the pilot program for traumainformed schools and extends the program to June 30, 2025. This bill modifies the existing pilot locations to five schools in a metropolitan district.
The Department of Elementary and Secondary Eduction shall submit a report to the General Assembly on or before December 31, 2025.
This bill is similar to HB 1671 (2020).
HB781 - Enacts a sunset provision for administrative rules
Sponsor - Rep. Bishop Davidson (R)
Summary - This bill requires that any rule or regulation created after June 30, 2022, have an automatic sunset date four years after it is approved. Any rule or regulation reviewed under this requirement after June 30, 2022, will have an automatic sunset date four years after the review is completed and the required report is filed. Permanent rules and regulations may be established by action of the General Assembly.
HB786 - Changes provisions relating to instruction in human sexuality in schools
Sponsor - Rep. Chuck Basye (R)
Summary - This bill defines "gender identity" and "sexual orientation" and expands upon what is considered in a school's human sexuality instruction. The bill requires school districts and charter schools to make any curriculum materials and human sexuality instruction relating to sexual orientation and gender identity available for public inspection.
HB787 - Modifies provisions relating to the custody and support of children
Sponsor - Rep. Marlene Terry (D)
Summary - This bill raises the age that parental support obligations for children attending a secondary school program shall continue from 21 to 22. The bill requires a noncustodial parent to maintain meaningful contact with a child when requesting receipt of grades when the intent is to seek termination of payment of support as outlined in the bill.
The bill limits access to records and information for minor children when a noncustodial parent has failed to maintain contact for a period of six years or more. The bill removes visitation rights for noncustodial parents that have failed to maintain contact with a child for a period of six years or more.
HB789 - Modifies provisions relating to the practice of certain professions
Sponsor - Rep. Derek Grier (R)
Summary - This bill amends several provisions relating to the licensure or certification of professionals.
Currently, a license is required to engage in the practice of interpreting in this state. This bill makes the state certification for individuals serving as interpreters of the deaf voluntary so that state certification is not required to engage in the practice of interpreting.
Currently a certified commercial applicator's license is required to engage in the business of determining the need for the use of, supervising the use of, or using any pesticide on the lands of another. This bill prohibits the Director of the Department of Agriculture from requiring as a condition of certification an Associate of Arts degree, any other higher education degree, or previous experience.
Currently, public operators for any agency of the state of Missouri, the political subdivisions thereof, or any other governmental agency cannot use, or supervise the use of, any restricted use pesticides on any land or structure without a Certified Public Operator License. This bill prohibits the Director of the Department of Agriculture from requiring as a condition of certification an Associate of Arts degree, any other higher education degree, or previous experience.
Currently, it is unlawful for any person to practice the occupation of a barber in this state without first obtaining a license. This bill exempts any person who engages solely in cleansing, drying, or styling hair from being licensed as a barber. The bill further exempts any person who engages solely in hair braiding from being licensed as a barber.
Currently, it is unlawful for any person in this state to operate as a cosmetologist without a license. This bill exempts any person who engages solely in cleansing, drying, or styling hair from being licensed as a cosmetologist. The bill further exempts any person who engages solely in hair braiding or eyebrow threading from being licensed as a cosmetologist.
This bill also repeals the current registration requirement for anyone engaging in hair braiding for compensation.
HB793 - Changes the laws regarding the taxation of feminine hygiene products and diapers
Sponsor - Rep. Mary Elizabeth Coleman (R)
Summary - Beginning October 1, 2021, this bill reduces the state sales and use tax rate on retail sales of feminine hygiene products and diapers to equal the reduced state sales tax rate imposed on the retail sale of food.
This bill is the same as HB 406 (2021).
Sponsor - Rep. Marlon Anderson (D)
Summary - This bill exempts school districts that operate magnet schools under a desegregation agreement from efficiency standards with regards to those pupils transported to a magnet school as a portion of the overall transportation budget.
Sponsor - Rep. Neil Smith (D)
Summary - This bill requires any motor vehicle dealer licensed under current law engaged in the business of selling motor vehicles or trailers to apply to the Director of the Department of Revenue for authority to collect and remit the sales tax required under this bill on all motor vehicles sold by the motor vehicle dealer.
Beginning January 1, 2022, if the sales tax imposed on the purchase of a motor vehicle is not collected and remitted by a motor vehicle dealer and the purchaser of the motor vehicle utilizes any form of financing to purchase the motor vehicle, the full amount of the sales tax due must be explicitly included in the financing agreement between the purchaser and the financing entity. The financing entity must transfer the sales tax amount directly to the motor vehicle dealer, who will then remit the sales tax due to the appropriate taxing authority on behalf of the purchaser. Any amounts received by the taxing authority will be credited towards any amounts of sales tax otherwise due to the taxing authority by the purchaser. The failure of a motor vehicle dealer to properly remit moneys to an appropriate taxing authority will not be a defense to any claim owed by the purchaser, and both the motor vehicle dealer and the purchaser will be jointly liable to the taxing authority for any taxes owed.
HB811 - Modifies provisions relating to teacher and school employee retirement systems
Sponsor - Rep. Rusty Black (R)
Summary - This bill is related to the Public School Retirement System.
RETIREMENT MULTIPLIER
This bill repeals the July 1, 2014 termination date of a provision allowing members of the Public School Retirement System of Missouri who have 31 or more years of creditable service to have their retirement allowance calculated using a multiplier of 2.55%.
The bill contains an emergency clause.
This bill is the same as HB 1298 (2020).
RETIREE EARNINGS IN PEERS
Currently, any teacher retired from the Public School Retirement System of Missouri can be employed in a position covered under the Public Education Employee Retirement System (PEERS) without stopping their retirement benefit. Such teacher may earn up to 60% of the minimum teacher's salary as set forth in Section 163.172, RSMo, and will not contribute to the retirement system or earn creditable service.
This bill will allow such teacher to earn up to the annual earnings limit applicable to a Social Security recipient before the calendar year of attainment of full retirement age under 20 CFR 404.430.
This bill is similar to HB 2460 (2020).
TEACHER SHORTAGE
Currently, a retired teacher or a retired noncertificated employee who is receiving a retirement benefit from the Public School Retirement System of Missouri or the Public School Retirement System of Missouri is allowed to work full time for up to two years for a school district covered by such retirement system if the system has a shortage of certified teachers or noncertificated employees. This bill allows these employees to work full time up to four years for such districts.
This bill is similar to HB 2460 (2020).
HB812 - Modifies provisions relating to teacher and school employee retirement systems
Sponsor - Rep. Rusty Black (R)
Summary - Currently, a retired teacher or a retired noncertificated employee who is receiving a retirement benefit from the Public School Retirement System of Missouri or the Public School Retirement System of Missouri is allowed to work full time for up to two years for a school district covered by such retirement system if the system has a shortage of certified teachers or noncertificated employees. This bill allows these employees to work full time up to four years for such districts.
This bill is similar to HB 2460 (2020).
Sponsor - Rep. Michael Davis (R)
Summary - Beginning August 28, 2021, this bill prohibits any state department or political subdivision of the state from promulgating, implementing, or enforcing any requirement that diesel fuel sold in the state contain any percentage of biodiesel fuel. Any rules or policies in effect as of that time are void.
HB828 - Modifies provisions relating to school teacher and employee retirement allowances
Sponsor - Rep. Chris Dinkins (R)
Summary - This bill repeals the July 1, 2014 termination date of a provision allowing members of the Public School Retirement System of Missouri who have 31 or more years of creditable service to have their retirement allowance calculated using a multiplier of 2.55%.
The bill contains an emergency clause.
This bill is the same as HB 1298 (2020).
HB832 - Prohibits employers from engaging in certain forms of discrimination based on gender
Sponsor - Rep. Emily Weber (D)
Summary - This bill prohibits an employer from discriminating based on gender in providing compensation for the same work performed under similar working conditions. Wage disparities are not prohibited if based on bona fide factors other than gender. This bill prohibits employers from taking any adverse action against an employee who utilizes the protections of this bill and prohibits an employer from reducing wages to comply with the provisions of this bill. The bill allows recovery of actual and compensatory damages, not to exceed twice the wages awarded, for any unlawful gender-based compensation practice. An employer who shows deliberate patterns of violations of the provisions of this bill may be ordered to pay punitive damages. The bill further allows any employee who prevails in a civil action brought under the provisions of this bill to recover reasonable attorney fees. Any action brought under the sections of this bill must be commenced within two years after the alleged violation.
This bill is the same as HB 1864 (2020).
HB837 - Modifies provisions relating to mental health care for minors
Sponsor - Rep. Tricia Derges (R)
Summary - This bill provides that for any minor contacting a medical professional or mental health professional seeking mental health care that such professional immediately evaluate the minor to determine if such minor is an imminent danger to him or herself or others and to provide or refer the minor to receive appropriate care or treatment.
Any minor consenting to mental health counseling or treatment under Section 431.061, RSMo shall have all records kept confidential and not shared with any parent or guardian without the minors consent and no such parent or guardian shall prohibit or interfere with any treatment provided.
HB838 - Creates provisions relating to COVID-19 vaccination
Sponsor - Rep. Ed Lewis (R)
Summary - This bill prohibits public employers from requiring public employees to receive a COVID-19 vaccination and prohibits political subdivisions from adopting any ordinance, rule, or regulation that requires a public employer to implement a policy that violates these provisions.
HB840 - Authorizes a tax credit for certain alternative fuel refueling properties
Sponsor - Rep. Aaron Griesheimer (R)
Summary - For all tax years beginning on or after January 1, 2022, this bill authorizes a tax credit for costs incurred for purchasing or installing qualified clean-burning motor vehicle fuel property, as defined in the bill, placed in service after December 31, 2021.
For equipment installed to modify a motor vehicle which is propelled by gasoline or diesel fuel so that the vehicle may be propelled by a hydrogen fuel cell, compressed natural gas, liquefied natural gas, or liquefied petroleum gas, and for motor vehicles originally equipped so that the vehicle may be propelled by a hydrogen fuel cell, compressed natural gas, liquefied natural gas, or liquefied petroleum gas, the tax credit will equal 45% of such costs.
For property directly related to the delivery of compressed natural gas, liquefied natural gas or liquefied petroleum gas, or hydrogen, and for property that is a public access recharging system for motor vehicles propelled in whole or in part by electricity, the tax credit will be a per-location credit of 75% of such costs.
For property which is directly related to the compression and delivery of natural gas from a private home or residence, for noncommercial purposes, into the fuel tank of a motor vehicle propelled by compressed natural gas, the tax credit will be a perlocation credit of the lesser of 50% of such costs or $2,500.
Tax credits issued within this bill will not be refundable, but may be carried forward to any of the five subsequent tax years.
The provisions of this bill will sunset on December 31, 2027, unless reauthorized by the General Assembly.
This bill is the same as HB 2208 (2020).
HB845 - Modifies provisions relating to taxation of certain energy-producing property
Sponsor - Rep. Allen Andrews (R)
Summary - This bill modifies several provisions related to property that uses wind energy to generate electricity.
Beginning January 1, 2022, this bill develops a depreciation table, as described in the bill, for the purpose of assessing all real, excluding land, or tangible personal property associated with a project that uses wind energy to generate electricity (Section 137.123, RSMo).
Additionally, this bill requires that any public utility company which has ownership of any real or personal property associated with a project that directly uses wind energy to generate electricity will be taxed using a standardized methodology of:
(1) Any wind energy property of such company will be assessed on the county assessor's local tax rolls; and
(2) All other real property, excluding land, or personal property related to the wind energy project will be assessed using the methodology provided under the depreciation table in this bill (Section 153.030).
Additionally, this bill repeals an expired provision of law that established the "Task Force on Wind Energy" (Section 393.1073).
This bill is the same as HB 2454 (2020).
HB849 - Establishes the Capitol Complex Tax Credit Act
Sponsor - Rep. David Griffith (R)
Summary - This bill creates the "Capitol Complex Tax Credit Act" and the "Capitol Complex Fund". The Capitol Complex Fund is authorized to receive any eligible monetary donation, as defined in the bill, and will be segregated into two accounts consisting of a rehabilitation and renovation account and a maintenance account. Of the revenues deposited into the Fund, 90% will be placed in the rehabilitation and renovation account and 7.5% of revenues deposited in the Fund will be placed in the maintenance account. The remaining 2.5% of the funds may be used for the purposes of fundraising, advertising, and administrative costs.
The choice of projects for which money is to be used, as well as the determination of the methods of carrying out the project and the procurement of goods and services, will be made by the Commissioner of Administration. No moneys will be released from the Fund for any expense without the approval of the Commissioner of Administration.
For all taxable years beginning on or after January 1, 2021, any qualified donor, as defined in the bill, will be allowed a credit against any state income tax (except employer withheld taxes) or state taxes imposed on financial institutions for an amount equal to 50% of the monetary donation amount. Any amount of tax credit that exceeds the qualified donor's state income tax liability may be refunded or carried forward for the following four years.
For all taxable years beginning on or after January 1, 2021, a qualified donor will be allowed a credit against any state income tax (except employer withheld taxes) or state taxes imposed on financial institutions for an amount equal to 30% of the value of the eligible artifact donation, as defined in the bill. Any amount of tax credit that exceeds the donor's tax liability will not be refunded for artifacts, but the credit may be carried forward for four subsequent years.
The Department of Economic Development will not issue tax credits for donations to the Capitol Complex Fund in excess of $10 million per year in the aggregate. Donations received in excess of the cap will be placed in line for tax credits the following year. Alternatively, a donor may donate without receiving the credit or may request that their donation is returned.
Tax credits issued for donations under this bill are not subject to any fee. Tax credits issued under this bill may be assigned, transferred, sold, or otherwise conveyed. This bill will sunsets six years from the effective date.
This bill allows the Department to charge a fee in an amount not to exceed 1% of any tax credit issued to a recipient for the rehabilitation of historic structures under Chapter 253, RSMo. Any revenues generated by such a fee will be deposited in the Capitol Complex Fund.
This bill is similar to HB 1713 (2020).
Sponsor - Rep. Brenda Shields (R)
Summary - This bill provides authorization for any county or city not within a county to levy a property tax to establish an early childhood education board which shall provide childhood education programs or services. The bill limits the levy to $0.40 per $100 of assessed valuation on real property and provides sample ballot language. The tax shall not go into effect unless approved by the qualified voters of such county or city. Under this bill, a childhood education board of directors shall consist of seven members with qualifications and structure of the board outlined in the bill. Boards established shall be empowered to establish or operate an early childhood education program or provide for early childhood education services for children under 5 years of age, with control and responsibilities outlined in the bill. The board will be determined a "political subdivision" and may impose limitations on children to be served and services to be provided, with the primary goal to expand and improve early childhood education services.
HB866 - Subjects public employers to the state minimum wage law
Sponsor - Rep. Maggie Nurrenbern (D)
Summary - Currently, public employers, as defined in the bill, are exempt from the minimum wage requirements. This bill removes that exemption, making public employers subject to these provisions.
This bill is the same as HB 2074 (2020).
Sponsor - Rep. Patricia Pike (R)
Summary - Beginning with the 2021-22 school term a school district's 1/2 day education program will only make up days or hours of school that are required of the district due inclement weather on a proportional basis.
Sponsor - Rep. Phil Christofanelli (R)
Summary - This bill provides that taxpayers authorized to conduct business under the medical cannabis provisions of the Constitution of Missouri may deduct the amount that would have been deducted from the computation of the taxpayer's federal taxable income if such a deduction were not disallowed under 26 U.S.C. Section 280E, as in effect on January 1, 2021, because of the status of marijuana as a controlled substance under federal law.
HB884 - Modifies provisions relating to the "A+ Schools Program."
Sponsor - Rep. Kevin Windham (D)
Summary - Currently, A+ funding disbursements to colleges take place after other sources of funding; federal, private, or other state sources.
This bill requires that A+ reimbursement be made before any other sources are applied toward educational costs.
This bill is similar to HB 1941 (2020).
Sponsor - Rep. Rusty Black (R)
Summary - This bill requires the State Board of Education, in consultation with the Career and Technical Advisory Council, to develop a statewide plan establishing the minimum requirements for a Career and Technical Education (CTE) Certificate. The statewide plan will match workforce needs with appropriate educational resources. Each local school district shall determine the curriculum, programs of study, and course offerings based on the requirements of the statewide plan. The Department of Elementary and Secondary Education is required to convene work groups from each CTE program area to develop written model curriculum frameworks that may be used by districts.
This bill is the same as HCS HB 1868 (2020)
HB902 - Modifies provisions relating to expungement
Sponsor - Rep. Tony Lovasco (R)
Summary - Currently, an arrest record is eligible for expungement if the subject of the arrest has no prior or subsequent misdemeanor or felony convictions. This bill repeals that provision. Additionally, currently, when a court issues an order of expungement, each entity possessing records listed in the order is required to close any relevant record in its possession. Under this bill, each entity will be required to destroy any record listed in the order.
Sponsor - Rep. Kevin Windham (D)
Summary - This bill removes the state sales tax on any retail sales of food.
Additionally, beginning January 1, 2022, this bill imposes a tax on the transfer of every decedent's estate in the state that has a value of at least $25,000. The estate tax rate will be determined by rules and regulations established by the Department of Revenue. The Department will attempt to set a rate at a level where the tax would be equal to the total amount of revenue that would have been collected in the same fiscal year if the state levied a tax on the retail sale of food at 1%. The revenue derived from the tax collected as specified in this bill will be deposited in the School District Trust Fund and will be distributed as defined in the bill.
This bill is the same as HB 2253 (2020).
HB913 - Modifies provisions relating to income tax
Sponsor - Rep. Peter Merideth (D)
Summary - Currently, the top rate of income tax is 5.4% and may be reduced to 5.1% by a series of tax cuts of .1% over a period of years with only one reduction occurring per year. A tax reduction at the top rate occurs if the amount of net general revenue collected in the previous fiscal year exceeds the highest amount of net general revenue collected in any of the three fiscal years prior to such fiscal year by at least 150 million dollars.
This bill provides that revenue derived from state income tax collections that are delayed as a result of a delayed filing date caused by a national emergency will not be included in any calculation of net general revenue for the purpose of determining whether a reduction in the rate of tax should occur (Section 143.011, RSMo).
Current law allows a taxpayer to deduct from his or her Missouri adjusted gross income a portion of his or her federal income taxes paid. This bill provides that federal income tax credits received under Public Law 116-260 (Consolidated Appropriations Act, 2021) will not be considered when determining the amount of federal income tax liability allowable as a deduction under current law (Section 143.171).
Current law also requires taxpayers who itemize deductions to include any federal income tax refund amounts in his or her Missouri adjusted gross income if such taxpayer previously claimed a deduction for federal income tax liability on his or her Missouri income tax return. This bill provides that any amount of a federal income tax refund attributable to a tax credit received under Public Law 116-260 (Consolidated Appropriations Act, 2021) will not be included in the taxpayer's Missouri adjusted gross income (Section 143.121).
This bill has an emergency clause.
HB915 - Modifies provisions related to gaming
Sponsor - Rep. Dan Shaul (R)
Summary - LOTTERY GAME PLAYS
The Lottery Commission may incur fees when accepting debit cards or other electronic payment methods for the sale of lottery game plays.
MISSOURI VIDEO LOTTERY CONTROL ACT (Sections 313.360, 313.429, 313.433, 313.434, 313.435, 313.436 and 313.437 RSMo.)
This bill establishes the "Missouri Video Lottery Control Act", which is the regulatory framework for the use of video terminals.
The Lottery Commission must implement a system of video lottery game terminals using a licensing structure for processing license applications and issuing licenses to video lottery game manufacturers, distributors, operators, handlers, and retailers, as defined in the bill, for the conduct of lottery games using video lottery game terminals within the state. No person is authorized to hold more than one type of video lottery game license, except that a video lottery game manufacturer can obtain both a manufacturer's and a distributor's license.
The Commission shall not allow a single vendor or licensee to be responsible for implementing video lottery game terminals, nor shall it allow a single vendor or licensee to control or operate more than 25% of video lottery game terminals in the state after December 31, 2025.
Video lottery game terminals shall be connected to a centralized computer system developed or procured by the Commission. No video lottery game terminal shall be placed in operation without first connecting to such centralized computer system. A vendor that provides the centralized computer system cannot be licensed as a video lottery game operator or retailer. Application and license fees are set out in the bill. Application fees are nonrefundable and license fees are nontransferable. Local license requirements, sticker fees, and taxes are prohibited. No license shall be issued to any person who has been convicted of a felony or crime involving illegal gambling. Video lottery game terminals must meet independent testing standards approved by the Lottery Commission as tested by one or more approved independent test labs.
Licensed video lottery game manufacturers, distributors, and operators may buy, sell, or lease new or refurbished video lottery game terminals. Licensed video lottery game operators must pay winning tickets using a video lottery game ticket redemption terminal, which must be located within the video lottery game retailer's establishment in direct proximity of where such video lottery games are offered. Video lottery game operators must pay to the Commission 32% of any unclaimed cash prizes associated with winning tickets that have not been redeemed within 180 days of issue. Video lottery game operators and video lottery game retailers shall enter into a written agreement for the placement of video lottery game terminals. The agreement shall specify an equal division of adjusted gross receipts between the operator and retailer after adjustments for taxes and administrative fees are made.
Video lottery game operators and video lottery game retailers are prohibited from offering anything of value other than the percentage of adjusted gross receipts for the placement of video lottery terminals.
Operators shall not operate: more than 10 terminals at any one fraternal organization, veterans organization, or truck-stop; or more than five terminals in any one establishment licensed to sell liquor by the drink for on-premise consumption.
A person under the age of 21 cannot play video lottery games, and such video lottery game terminals must be under the supervision of a person that is at least 21 years of age. Video lottery game terminals must be placed in a fully enclosed room that is continually monitored by video surveillance and where access to persons under the age of 21 is prohibited.
Recorded video surveillance shall be made available as reasonably and specifically requested by the Commission. An operator that fails to review such video and report any known violation of law may be subject to an administrative fine not to exceed $5,000. Any operator or retailer found to have knowingly committed a violation of provisions governing the conduct of video lottery games may be subject to a fine of $5,000, the suspension of such operator's retailer's license for up to 30 days, or, in the case of repeated violations, the revocation of such operator's or retailer's license for up to one year.
Video lottery game operators shall pay to the Commission 36% of the video lottery game adjusted gross receipts. How these funds are apportioned are set out in the bill. The remaining net proceeds of the sale of video lottery game tickets shall be appropriated equally to public elementary and secondary education and public institutions of higher education, with an emphasis on funding elementary and secondary education student transportation costs and public institutions of higher education workforce development programs.
All revenues collected by the Commission from license renewal fees and any reimbursements associated with the enforcement of the act shall be appropriated for administrative expenses associated with supervising and enforcing the provisions of this bill.
The Commission shall contract with a state law enforcement entity to assist in conducting investigations into applicants for licenses and to investigate violations of the provisions of this bill.
The use or possession of any video gaming terminal, gambling machine, or device capable of simulating lottery games, games of chance, or gambling games, and that is not licensed by the Lottery Commission or Gaming Commission shall be punishable under the provisions of Chapter 572, RSMo, relating to illegal gambling. Any lottery vendor or licensee violating such provisions shall be guilty of a class D felony and fined up to $10,000 per occurrence. The Commission shall suspend or revoke the license of any vendor or licensee that allows the use of any prohibited video gaming terminal.
Participation in the State Lottery under this bill shall not be construed to be a lottery or gift enterprise in violation of Article III, Section 39 of the Constitution of Missouri, and shall not constitute a valid reason for the denial or revocation of a permit to sell liquor.
This bill allows a municipality or county to adopt an ordinance within 180 days of the effective date of this bill prohibiting video lottery game terminals within the municipality or county.
The bill provides that if any provision of the Missouri Video Lottery Control Act or the application thereof to anyone or to any circumstance is held invalid, the remainder of those sections and the application of such provisions to others or other circumstances will not be affected thereby.
SPORTS WAGERING (Sections 313.1000 to 313.1022)
This bill governs sports wagering, defined as wagering conducted under Sections 313.1000 - 313.1022 on athletic and sporting events, on portions of athletic and sporting events, or on the individual statistics of athletes or competitors in a sporting event or combination of sporting events. Sports wagering includes but is not limited to, single-game wagers, teaser wagers, parlays, overunders, moneylines, pools, exchange wagering, in-game wagers, inplay wagers, proposition wagers, and straight wagers. Sports wagering does not include paid fantasy sports under Sections 313.900 to 313.955.
Sports wagering is prohibited from being offered in this state except by a licensed facility, which may offer sports wagering in person at a licensed facility; through an approved limited mobile gaming system; and over the Internet via an interactive sports wagering platform to persons physically located in this state.
Sports wagering commercial activity, as defined in the bill, is prohibited within any designated sports and entertainment district, except to the extent that the prohibition is waived in writing by each designated sports and entertainment district entity within the district and the written waivers are delivered to the Commission. The prohibition will not apply to the sole activity of offering sports wagering over the Internet via an interactive sports wagering platform that is accessible to persons physically located within the designated sports and entertainment district.
The Gaming Commission must adopt rules to implement the sports wagering laws, which must include but are not limited to:
(1) Standards and procedures to govern the conduct of sports wagering;
(2) Standards governing how a certificate holder offers sports wagering over the Internet through an interactive sports wagering platform to persons physically located in this state or in a reciprocal-agreement state;
(3) The manner in which a certificate holder's books and records relating to sports wagering are maintained;
(4) Standards concerning the detection and prevention of compulsive gambling; and
(5) Standards prohibiting sports wagering commercial activity within a designated sports and entertainment district.
Certificate holders shall make commercially reasonable efforts to designate an area within the licensed facility for sports wagering, ensure the security and integrity of sports wagers accepted under an approved limited mobile gaming system, ensure that the certificate holder's surveillance system covers all areas in which sports wagering is conducted, allow the Commission to be present through gaming agents during the hours sports wagering is conducted, ensure that individuals under the age of 21 are not making sports wagers, provide certain information to sports wagering patrons, and post a sign indicating the minimum and maximum amounts that may be wagered.
Sports wagering is prohibited except on licensed excursion gambling boats and under certain circumstances described previously, in designated sports and entertainment districts.
A licensed facility must apply to the Gaming Commission for authorization to conduct sports wagering, and must pay an application fee of $25,000. If granted a certificate of authority, a certificate holder shall be authorized to conduct sports wagering in a licensed facility or through an interactive sports wagering platform, as defined.
Certificate holders shall designate an area within the licensed facility for conducting sports wagering, and it also may be conducted through the use of an approved limited mobile gaming system, which does not count against a certificate holder's limit of three individually branded interactive sports wagering platforms.
Sports wagering can be conducted with chips, tokens, electronic cards, cash, or other negotiable currency, and interactive sports wagering accounts can be funded in a variety of ways set out in the bill.
Other actions authorized for certificate holders include laying off wagers and contracting with third parties to conduct sports wagering at the licensed facility.
An interactive sports wagering platform, as defined, may apply to the commission for authority to offer sports wagering on behalf of a certificate holder. Such interactive sports wagering platform shall submit an application fee of $25,000. Each year after licensure, an interactive sports wagering platform shall submit an annual license renewal fee of $50,000.
A certificate holder must make commercially reasonable efforts to verify that a person placing a wager is of the legal minimum age authorized to place a wager.
The Commission shall promulgate rules for a sports wagering selfexclusion program, as described in the bill. The Commission shall also promulgate rules to ensure that advertisements for sports wagering do not target minors or other persons who are ineligible to place wagers, problem gamblers, or other vulnerable persons. The Commission shall conduct background checks on individuals seeking licenses under these sections. Such background checks shall include a search for criminal history and any charges or convictions involving corruption or manipulation of sporting events.
A sports governing body may notify the Commission that it desires to restrict, limit, or exclude sports wagers, as defined in the bill, on its sporting events, including restrictions on sources of data and associated video upon which an operator may rely in offering and paying wagers. The Commission may deny such request if it determines that it is arbitrary and capricious. Except in certain emergency situations, such restrictions shall not apply to tier one sports wagers.
Certificate holders may use any data source to determine the results of sports wagers. However, within 60 days of a sports governing body notifying the Commission of its desire to supply official league data to certificate holders for determining the results of tier two wagers, as defined in the bill, certificate holders shall only use official league data to determine the results of such wagers.
The Commission and certificate holders shall cooperate with investigations conducted by law enforcement agencies.
A certificate holder must maintain records of all bets and wagers placed through an interactive sports wagering platform, and all bets and wagers placed in person that exceed $10,000, including personally identifiable information of the bettor, the amount and type of bet, the time and date the bet was placed, the location of the bet, the outcome of the bet, and records of abnormal betting activity for at least three years after the sporting event occurs.
A tax is imposed at a rate of 6.25% on the adjusted gross receipts received from sports wagering conducted by a certificate holder. The tax shall be remitted by electronic funds transfer by the last business day of each month. Revenues received from the tax shall be deposited in the Gaming Proceeds for the Education Fund.
A certificate holder shall also pay to the Commission an annual administrative fee of $50,000. In addition to such administrative fee, a certificate holder shall pay to the Commission a fee of $10,000 every five years for a reinvestigation of the certificate holder. Such fees shall be deposited in the Gaming Commission Fund.
CONSTITUTIONALLY AUTHORIZED ACTIVITIES (Section 572.015)
The bill clarifies that Constitutionally-authorized activities under Article III, Sections 39(a) to 39(f) include a raffle using tickets, a device, or a machine, where a person or persons buy one or more chances from a finite number of draws for a prize. A machine or device must be certified as a raffle by an ISO-17025- accredited independent testing laboratory authorized to test similar devices for compliance in at least five jurisdictions.
Sponsor - Rep. Doug Richey (R)
Summary - This bill creates the "Protect Young Minds Online Act", which establishes requirements for Internet Service Providers to authenticate access to obscene websites when providing Internet service to subscribers. An Internet Service Provider is not liable for any penalty provided in the bill if the provider makes a good faith effort to apply a generally accepted and commercially reasonable method of compliance and the method or technology has the ability to discover and authenticate new obscene websites and fulfills the requirements of the bill.
A subscriber who knowingly provides a minor with his or her authentication in order to access an obscene website is guilty of a class A misdemeanor. The Attorney General may seek injunctive and other equitable relief against an Internet Service Provider that fails to comply with the provisions in the bill.
HB920 - Modifies the date of municipal elections
Sponsor - Rep. Ben Baker (R)
Summary - Beginning January 1, 2022, this bill changes the dates for primary and municipal elections and the procedure to follow when there is a vacancy. In its main provisions, the bill:
(1) Changes that upon a vacancy in any elective office, except for the office of Mayor, the successor shall serve until the next available general municipal election instead of the available regular April election (Section 77.450 RSMo);
(2) Changes the first regular meeting of the city council after the election to no later than the second Tuesday after the general municipal election day instead of the fourth Tuesday in April (Section 77.070); and
(3) Changes the election day for the election of political subdivision and special district officers to the first Tuesday after the first Monday from April to November each year (Section 115.121).
This bill is similar to HB 2656 (2020).
HB942 - Changes requirements for school accreditation classification
Sponsor - Rep. Mike Haffner (R)
Summary - This bill modifies the public school accreditation and statewide assessment system. The bill allows for the statewide assessment system to track student performance from different schools if a student has transferred from one school to another. The bill defines "attendance center" as an individual public elementary or secondary school or charter school, and directs the State Board of Education (SBE), to collect and disseminate information on the attendance center level rather than the current overall district level. The bill adds race and ethnicity to the annual reporting requirements currently established, and requires that the report include improvement suggestions to be research based with citations.
The bill expands on the SBE classification and accreditation rule making authority by providing new categories of classification with specific methodology for making accreditation determinations. Districts in the bottom 10% of the state distribution will be classified as unaccredited, the bottom 25% will be provisionally accredited or unaccredited, and districts in the top 10% will be classified as accredited with distinction.
This bill expands on the SBE's rule making authority for academic achievement and academic performances by requiring that academic growth account for no less than 40% of the total accreditation score, and providing further instruction for the calculation of performance. The bill provides the SBE guidance on new rule making authority for local education agencies (LEA)that have attendance centers that become unaccredited and provisionally accredited. LEAs must develop and submit to the school board or governing agency a school improvement plan. The plan must be submitted to the school district or governing board within 60 days of receiving the designation and must include three-year goals for math and reading proficiency as outlined in the bill. LEAs are encouraged to develop innovation zones and partner with nonprofit organizations with expertise in school redesign and improvement. Any attendance center, school district, or charter school that is classified as provisionally accredited or unaccredited shall inform all parents of students of the classification, along with details on student options and future school improvement plans.
Any attendance center that is a charter school and unaccredited for four consecutive years shall be reconstituted in partnership with an accredited charter organization or be closed and any LEA shall provide students attending any attendance center that has been provisionally accredited for five consecutive years the option to transfer to an accredited attendance center within the district
The Department of Elementary and Secondary Education shall recognize and publish attendance centers that are accredited with distinction and demonstrate significant academic growth.
HB948 - Extends the sunsets on certain tax credits related to agricultural purposes
Sponsor - Rep. Rick Francis (R)
Summary - This bill extends the tax credit for Missouri wood energy producers from June 30, 2020 to June 30, 2027 (Section 135.305, RSMo).
This provision is similar to HB 393 (2021).
Currently, the Meat Processing Facility Investment Tax Credit for the expansion or modernization of meat processing facilities is set to expire on December 31, 2021.
This bill extends the tax credit until December 31, 2027 (Section 135.686).
This provision is the same as SB 355 (2021).
Currently, the Agricultural Product Utilization Contributor Tax Credit under Section 348.430, RSMo, and the New Generation Cooperative Incentive Tax Credit under Section 348.432 are set to expire on December 31, 2021.
This bill moves the expiration date to December 31, 2027 (Section 348.436).
This provision is similar to HB 693 (2021).
Sponsor - Rep. Brian Seitz (R)
Summary - This bill defines the "1619 Project" and prohibits public schools from teaching, using, teaching, promoting, or providing students the 1619 Project as part of the curriculum, course materials, or instruction.
Sponsor - Rep. LaKeySha Bosley (D)
Summary - This bill requires the Department of Elementary and Secondary Education (DESE) to establish a "Career and Technical Education (CTE) Rewards Program" for districts that show an increase in the number of students who earned a CTE certificate in the previous year. DESE will determine the percentage increase required to be eligible and award grants to be used to strengthen the school district's CTE curriculum, programs of study, and course offerings. DESE shall give preference to eligible school districts with a high percentage of minority pupils and/or pupils experiencing poverty. This bill also creates the CTE "Workforce Development Recognition and Reward Program Fund" in the State Treasury.
This bill is similar to HB 2114 (2020).
Sponsor - Rep. LaKeySha Bosley (D)
Summary - Beginning in the 2022-23 school year and subject to appropriations this bill increases the minimum teacher salary by $5000 to $30,000. The bill also increases the minimum teacher salary for those teachers with a masters degree in an academic teaching field and at least 10 years teaching to $35,000. The bill creates the "Teacher Minimum Salary Fund" for money to be distributed to any district that reports teachers that do not make the minimum salaries required in the bill.
This bill is similar to HB 2364 (2020).
Sponsor - Rep. LaKeySha Bosley (D)
Summary - For all tax years beginning on or after January 1, 2022, this bill allows a taxpayer to claim a tax credit against their state tax liability in an amount equal to 50% of the value of all property donated by the taxpayer to any public institution of higher education in Missouri that offers a certificate in Urban Agriculture or a degree in Urban Ecology.
The cumulative amount of tax credits authorized will not exceed $1.5 million per fiscal year. The credit shall not be assigned, transferred, sold, conveyed, or refunded, but may be carried forward to any subsequent tax year, not to exceed a total of five years.
The Department of Revenue shall design and publish all necessary forms and shall establish all necessary rules and regulations for the administration of this bill.
he provision of this bill will automatically sunset six years after the effective date.
This bill is the same as HB 2458 (2020).
Sponsor - Rep. LaKeySha Bosley (D)
Summary - Beginning January 1, 2022, any individual with an income tax liability who is 65 years of age or older and who has owned and resided in his or her current primary residence for 10 or more consecutive years will be allowed to claim a tax credit in an amount equal to the total amount of property tax liable on their primary residence in the year in which the individual first accumulates 10 consecutive years of ownership of the primary residence subtracted from the total amount of property tax that the individual is liable on their primary residence.
The tax credit may be claimed on either a separate or combined tax return provided that no more than one return claims the primary residence or receives the tax credit as specified in this bill.
The tax credit specified in this bill will be refundable but will not be assigned, transferred, sold, or otherwise conveyed.
The Department of Revenue will establish necessary rules and regulations for the administration of this bill.
The provisions of this bill will sunset six years after the effective date unless reauthorized by the General Assembly.
This bill is the same as HB 2400 (2020).
HB971 - Modifies provisions relating to athlete agents
Sponsor - Rep. Jeff Knight (R)
Summary - This bill modifies the Uniform Athlete Agents Act.
Currently, an athlete agent is defined as a person who enters into an agency contract with a student athlete or who recruits or solicits a student athlete to enter into an agency contract, not including certain family members of the student or a person acting solely on the behalf of the professional sports organization. This bill modifies the definition of an athlete agent to a person who:
(1) Recruits or solicits a student athlete to enter into an agency contract or someone who, for compensation, procures or negotiates employment for a student athlete with a professional sports organization;
(2) For compensation, serves the student athlete in an advisory capacity, manages the business affairs of the student athlete; or
(3) Gives consideration to the student athlete in anticipation of representing them.
An athlete agent does not include a person who acts solely on behalf of a professional sports organization or a person who is a licensed professional who provides services to a student athlete customarily provided by members of the profession, unless said person recruits the student athlete or procures or negotiates employment for a student athlete for compensation or receives additional consideration for providing services to the student athlete.
The bill updates the information required on an application for registration as an athlete agent, including date of birth, phone numbers, social media accounts for which the applicant is affiliated, and the names and addresses of all persons who hold an equity interest of 5% or greater in the athlete agent's business. This bill removes the requirement for an applicant to provide three individual references. The bill requires, among other things, an applicant to provide information on any other application for a business, professional, or occupational license; information regarding any crimes committed; whether or not the applicant is certified by a professional league or players association; and information on any civil proceedings, bankruptcy proceedings, or unsatisfied judgments against the applicant.
The bill sets up a process for registration or renewal for an applicant who is registered as an athlete agent in another state.
The bill also repeals a provision that a temporary certificate of registration is only valid for 60 days.
Any agency contract must contain a statement that the athlete agent is registered as an athlete agent in this state. An agency contract must contain a provision notifying a student athlete that the student athlete and athlete agent must notify an athletic director of entering into the contract within 72 hours after entering into the contract or before the next athletic event in which the student participates, whichever occurs first. A student athlete must also sign a separate record acknowledging that signing the agency contract may result in the loss of the student athlete's eligibility to participate in the student athlete's sport. An agency contract that does not conform to the requirements in the Uniform Athlete Agents Act is voidable by the student athlete and if the contract is voided, any consideration received by the student athlete is not required to be returned to the athlete agent.
If a student athlete is a minor, an agency contract must be signed by the parent or guardian of the minor. If a student athlete enrolls at an educational institution after entering into an agency contract with an athlete agent, the athlete agency must notify the educational institution of the existence of the contract within 72 hours of learning the student athlete enrolled. Under certain circumstances, the athlete agent must notify the educational institution within 10 days after the enrollment. An athlete agent must give notice to an educational institution before communicating or attempting to communicate with a student athlete, unless the communication is initiated by the student athlete, in which case the athlete agent has 10 days to notify the educational institution. An educational institution who becomes aware of a violation by an athlete agent of any section in the Uniform Athlete Agents Act must notify the director and any professional league or players association with which the athlete agent is registered.
An athlete agent may not intentionally:
(1) Give false or misleading information with the intent to influence a student athlete;
(2) Furnish anything of value at any time to any person, with a few exceptions, if to do so could result in the loss of the student athlete's eligibility to participate in the student's sport;
(3) Fail to create any required records; or
(4) Encourage another person to violate the provisions of the bill.
The bill allows an educational institution or student athlete to bring an action for damages if the institution or student athlete is adversely affected. If the institution or student athlete prevails, they are entitled to attorney's fees, and the athlete agent would have to refund any consideration paid to him or her. Any violation of the Uniform Athlete Agents Act considered an unfair trade practice and any person who violates the act is liable for a civil penalty not to exceed $50,000. This bill repeals a provision that would punish an athlete agent with a class B misdemeanor for violation of the Uniform Athlete Agents Act.
This bill is similar to HCS HBs 2100 & 1532 (2020).
HB973 - Modifies the calculation of average daily attendance for early childhood education programs
Sponsor - Rep. Brenda Shields (R)
Summary - Beginning with the 2021-2022 school year, this bill will change the total number of qualifying pupils, defined as ages three through five, and eligible for free or reduced price lunch, that are included in the calculation of average daily attendance. Currently that number shall not exceed 4% of the total number of nonqualifying pupils ages five through 18 who are eligible for free and reduced price lunch and who are included in the calculation of average daily attendance.
For the 2022-2023 school year, the percentage increases to 6%.
For the 2023-2024 school year, the percentage increases to 8%.
For the 2025-2026 school year, and for each school year thereafter, the percentage shall be 10%.
The bill expands the definition of "eligible program" to include and early childhood programs in full-day kindergarten districts or a recognized local education agency charter school, or a contracted entity.
This bill is similar to SB 931 (2020).
HB977 - Changes the laws regarding tax increment financing districts
Sponsor - Rep. Bill Falkner (R)
Summary - Beginning August 28, 2021, this bill prohibits a redevelopment project from collecting economic activity taxes or payments in lieu of taxes from any tax whose revenues are dedicated to a specific purpose unless the governing body of the municipality or the commission established under current law has voted to allow the redevelopment project to collect the economic activity taxes or payments in lieu of taxes of that tax.
HB981 - Changes the laws regarding tax increment financing districts
Sponsor - Rep. Rasheen Aldridge (D)
Summary - This bill modifies local tax increment financing projects by limiting such projects to redevelopment areas that are found to be blighted. This bill also provides that a redevelopment area must not be found to be blighted without a study conducted by a party other than the municipality and developer which details how the redevelopment area meets the definition of "blighted area". This bill modifies the definition of "blighted area".
This bill also modifies the definition of "redevelopment plan" and "redevelopment area" to provide that such definitions will not include "conservation areas" or "economic development areas".
This bill modifies local tax increment financing projects by providing that a study must be conducted by a party other than the proponent of the redevelopment plan, which details how the area meets the definition of an area eligible to receive tax increment financing.
This bill prohibits new projects from being authorized in any greenfield area.
This bill is the same as SB 871 (2020).
HB991 - Exempts federal economic impact payments from state income tax
Sponsor - Rep. Cody Smith (R)
Summary - Currently, a taxpayer is allowed to deduct from his or her Missouri adjusted gross income a portion of his or her federal income taxes paid. This bill provides that federal income tax credits received under Public Law 116-260 (Consolidated Appropriations Act, 2021) or any amount of federal income tax refund attributable to a tax credit reducing a taxpayer's federal tax liability under any other federal law that provides direct economic impact payments to taxpayers to mitigate financial challenges related to the COVID-19 pandemic will not be considered when determining the amount of federal income tax liability allowable as a deduction (Section 143.171, RSMo).
Currently, taxpayers who itemize deductions are required to include any federal income tax refund amounts in his or her Missouri adjusted gross income if such taxpayer previously claimed a deduction for federal income tax liability on his or her Missouri income tax return. This bill provides that any amount of a federal income tax refund attributable to a tax credit received under Public Law 116-260 (Consolidated Appropriations Act, 2021) or any amount of federal income tax refund attributable to a tax credit reducing a taxpayer's federal tax liability under any other federal law that provides direct economic impact payments to taxpayers to mitigate financial challenges related to the COVID-19 pandemic will not be included in the taxpayer's Missouri adjusted gross income (Section 143.121).
This bill has an emergency clause.
Sponsor - Rep. Yolanda Young (D)
Summary - This bill provides financial supplements, subject to appropriation, for public schools to employ school nurses and mental health professionals.
A school district must apply to the Department of Elementary and Secondary Education (DESE) and specify the schools that will hire these positions. The amount of the supplement is capped at $40,000 per school per position.
The bill creates the "School Nurse Financial Supplement Fund" and the "School Mental Health Professional Financial Supplement Fund" in the State Treasury, and requires DESE to create rules ensuring that positions funded with supplement money only perform duties associated with the job title, and preference given to schools that demonstrate the greatest need.
This bill is similar to HB 2561 (2020).
HB1014 - Establishes the Missouri Video Lottery Control Act
Sponsor - Rep. Dan Houx (R)
Summary - This bill establishes the "Missouri Video Lottery Control Act", which is the framework for the use of video terminals.
The bill authorizes the Lottery Commission to implement a system of video lottery game terminals and to issue licenses to video lottery game manufacturers, distributors, operators, handlers, and retailers, as defined in the bill. The Commission shall not allow a single vendor or licensee to be responsible for implementing video lottery game terminals, nor shall it allow a single vendor or licensee to control or operate more than 25% of video lottery game terminals in the state after December 31, 2026.
Video lottery game terminals shall be connected to a centralized computer system developed or procured by the Commission. No video lottery game terminal shall be placed in operation without first connecting to such centralized computer system.
The Commission may impose a non-refundable application fee, as described in the bill. The initial license shall be for a period of one year. Thereafter, the license renewal period shall be four years with the applicable license renewal fee paid for each year such license is renewed, as described in the bill. In addition to the license fees, video lottery game operators shall pay the Commission an annual license fee of $200 for each video lottery game terminal placed in service.
No license shall be issued to any person who has been convicted of a felony or crime involving illegal gambling. Sales agents must register with the Commission and may not solicit or enter into any agreement with a retailer or retail establishment prior to such registration with the Commission.
Licensed video lottery game operators shall pay winning tickets using a video lottery game ticket redemption terminal, which shall be located within the video lottery game retailer's establishment in direct proximity of where such video lottery games are offered. Video lottery game operators shall pay to the Commission 32% of any unclaimed cash prizes associated with winning tickets that have not been redeemed within 180 days of issue. Video lottery game operators and video lottery game retailers shall enter into a written agreement for the placement of video lottery game terminals. The agreement shall specify an equal division of adjusted gross receipts between the operator and retailer after adjustments for taxes and administrative fees are made.
Video lottery game operators and video lottery game retailers are prohibited from offering anything of value other than the percentage of adjusted gross receipts for the placement of video lottery terminals. Persons violating such prohibition forfeit the right to operate video lottery game terminals for a one-year period.
The cost of video lottery game terminal credits shall be $0.01, $0.05, $0.10, or $0.25, and the maximum wager played per video lottery game shall not exceed $5.00. No cash award for the maximum wager played on any individual lottery game shall exceed $1,000.
Operators shall not operate more than 10 terminals at any one fraternal organization, veterans organization, or truck-stop, and not more than five terminals in any one establishment licensed to sell liquor by the drink for on-premise consumption.
A person under the age of 21 shall not play video lottery games, and such video lottery game terminals shall be under the supervision of a person that is at least 21 years of age. Video lottery game terminals shall provide a secure, real-time method to electronically verify the person's age and identity before such person is allowed to play. Video lottery game terminals shall be placed in a fully enclosed room that is continually monitored by video surveillance and where access to persons under the age of 21 is prohibited. Recorded video surveillance shall be made available as reasonably and specifically requested by the Commission. An operator that fails to review such video and report any known violation of law may be subject to an administrative fine not to exceed $5,000. Any operator or retailer found to have knowingly committed a violation of provisions governing the conduct of video lottery games may be subject to a fine of $5,000, the suspension of such operator's retailer's license for up to 30 days, or, in the case of repeated violations, the revocation of such operator's or retailer's license for up to one year.
Video lottery game operators shall pay to the Commission 36% of the video lottery game adjusted gross receipts and the Commission shall transfer $250,000 of the amount received to the Compulsive Gamblers Fund. The net proceeds of the sale of video lottery game tickets shall be appropriated equally to public elementary and secondary education and public institutions of higher education, with an emphasis on funding elementary and secondary education student transportation costs and public institutions of higher education workforce development programs. The Commission shall compensate the administrative costs of the city or county in which a video lottery retailer maintains an establishment in an amount equal to 4% of the video lottery game adjusted gross receipts.
The remainder of video lottery game adjusted gross receipts, after the cost of the centralized computer system and administrative costs are paid and apportioned, shall be retained by video lottery game operators and shall be split equally between video lottery game operators and video lottery game retailers as provided under an agreement.
Monies collected by the Commission shall be appropriated first for administrative expenses associated with supervising and enforcing the provisions of this bill. The net proceeds shall be appropriated solely for public institutions of elementary and secondary schools with at least $20 million to a center for education safety and $20 million to public school districts on a pro-rata basis to be used for teacher compensation and benefits.
The Commission shall contract with a state law enforcement entity to assist in conducting investigations into applicants for licenses and to investigate violations of the provisions of this bill.
The use or possession of any video gaming terminal, gambling machine, or device capable of simulating lottery games, games of chance, or gambling games, and that is not licensed by the Lottery Commission or Gaming Commission shall be punishable under the provisions of Chapter 572, RSMo, relating to illegal gambling. Any lottery vendor or licensee violating such provisions shall be guilty of a Class D felony and fined up to $10,000 per occurrence. The Commission shall suspend or revoke the license of any vendor or licensee that allows the use of any prohibited video gaming terminal. Participation in the state lottery under this bill shall not be construed to be a lottery or gift enterprise in violation of Article III, Section 39 of the Constitution of Missouri, and shall not constitute a valid reason for the denial or revocation of a permit to sell liquor.
This bill allows a municipality or county to adopt an ordinance within 180 days of the effective date of this bill prohibiting video lottery game terminals within the municipality or county.
The bill authorizes a raffle using tickets, a machine or a device, where a person can buy one or more chances from a finite number of draws for a prize.
This bill is the same as HCS HB 2030 (2020).
HB1024 - Authorizes sports wagering
Sponsor - Rep. Cody Smith (R)
Summary - This bill authorizes sports wagering.
The bill defines all terms related to sports wagering.
Sports wagering may only occur at a licensed facility or online to someone located physically in Missouri. The facility must be an excursion gambling boat. The Missouri Gaming Commission (MGC) must establish rules for implementing sports wagering. An applicant seeking a license to offer sports wagering must pay a $50,000 application fee to the MGC and the MGC shall issue a certificate if appropriate.
The MGC shall test new sports wagering devices or any new form of sports wagering. A certificate holder may contract with sports wagering platforms to engage in sports wagering. Individuals younger than 21 years of age may not be present in an area where sports wagering is conducted unless the individual is an employee of the certificate holder and older than 18 years of age. Employees younger than 21 years of age may not perform any function involving sports wagering. The bill describes the payment methods available for sports wagering and other methods for conducting sports wagering.
A sports wagering platform may provide services on behalf of a certificate holder if the platform holds a license issued by the MGC. The bill describes the methods by which a sports wagering platform may obtain a license.
A certificate holder must make efforts to ensure that someone placing a sports wager is of a legal minimum age or others who may be vulnerable. A certificate holder shall not offer proposition wagers on any event where a collegiate team from this state is a participant or individual performance statistics are for a player of a team from this state. The certificate holder shall allow individuals to restrict themselves from placing wagers with the certificate holder.
The MGC shall not issue a license, except for a temporary license, until it has completed a background check on anyone who has control of the applicant, as control is defined within the bill. The certificate holder shall also limit who may place wagers with the certificate holder consistent with the bill. A sports governing body may also notify the MGC if to restrict tier two sports wagers. The MGC and certificate holders shall cooperate with courts and sports governing bodies in providing information. The bill provides means by which a sports governing body may provide data to the MGC and certificate holder to settle tier two sports wagers.
The bill describes the records a certificate holder must keep. The bill also describes liability for provided information related to these records.
A tax is imposed at a rate of 6.25% on the adjusted gross receipts received from sports wagering conducted by a certificate holder. Such tax shall be remitted by the last business day of each month. Revenues received from the tax shall be deposited in the Gaming Proceeds for Education Fund.
A certificate holder shall also pay to the MGC an annual administrative fee of $50,000. In addition to such administrative fee, a certificate holder shall pay to the MGC a fee of $10,000 every five years for a reinvestigation of the certificate holder. Such fees shall be deposited in the "Gaming Commission Fund", which is created by the bill, and shall be used to pay the costs incurred by the MGC to administer the provisions of the bill.
This bill is similar to SCS SB 754 (2020).
HB1026 - Changes the law regarding weapons
Sponsor - Rep. Tony Lovasco (R)
Summary - Currently, local ordinances may limit the discharge of a firearm in certain situations. This bill allows local political subdivisions to have ordinances prohibiting discharge of a firearm within 150 feet of a structure with a political subdivision with the consent of the structure's owner.
The bill removes knuckles from the list of weapons prohibited to possess, manufacture, transport, or sell.
The bill changes provisions related to unlawful use of a weapon. An individual may discharge a firearm into an outbuilding with the building owner's permission. An individual may discharge a firearm from a motor vehicle if acting in lawful self-defense. An individual may also discharge a firearm at a motor vehicle or building with the property owner's permission.
This bill is similar to HB 2162 (2020).
HB1039 - Modifies provisions relating to Missouri income tax liability calculations
Sponsor - Rep. Phil Christofanelli (R)
Summary - Currently, a taxpayer is allowed to deduct from his or her Missouri adjusted gross income a portion of his or her federal income taxes paid. This bill provides that the amount of any "COVID-19-related tax credit" shall not be considered when determining the amount of federal income tax liability allowable as a deduction.
For purposes of this bill, "COVID-19-related tax credit" shall mean any tax credit reducing a taxpayer's federal income tax liability, where such tax credit was newly created in direct response to the effects of the COVID-19 emergency declared by the federal government on March 13, 2020, and the legislation creating the tax credit expressly references the "coronavirus", the "pandemic", or "COVID-19".
Sponsor - Rep. Chuck Basye (R)
Summary - This bill states that it is the public policy of this state that students who attend a publicly funded secondary school and participate in organized sports participate in organized sports for persons of the same biological sex as that listed on the student's birth certificate.
The bill allows students to participate in sports as follows:
(1) A biologically female student may participate in an athletic contest organized for females, males, or both sexes;
(2) A biologically male student may participate in an athletic contest organized for males or both sexes;
(3) A transgender male student who is transitioning or has transitioned from female to male and who has not taken hormone therapy to transition may participate in an athletic contest organized for females, males, or both sexes;
(4) A transgender male student who is transitioning or has transitioned from female to male and who has taken hormone therapy to transition may participate in an athletic contest organized for males or both sexes; and
(5) A transgender female student who is transitioning or has transitioned from male to female may participate in an athletic contest organized for males or both sexes regardless of hormone therapy use.
This bill is the same as HB 2718 (2020)and HB 1077 (2021).
HB1064 - Establishes provisions relating to civil actions arising from COVID-19
Sponsor - Rep. John Wiemann (R)
Summary - This bill establishes provisions of law relating to liability in COVID-19 related actions.
COVID-19 EXPOSURE ACTION (Section 573.1005, RSMo)
No individual or entity engaged in businesses, services, activities, or accommodations shall be liable in any COVID-19 exposure action, as defined in the bill, unless the plaintiff can prove by clear and convincing evidence that:
(1) The individual or entity engaged in recklessness or willful misconduct that caused an actual exposure to COVID-19; and
(2) The actual exposure caused personal injury to the plaintiff.
Additionally, no religious organization, as defined in the bill, shall be liable in any COVID-19 exposure action, unless the plaintiff can prove intentional misconduct.
There is a rebuttable presumption of an assumption of risk by a plaintiff in an exposure claim when the individual or entity posts and maintains signs in a clearly visible location at the entrance of the premises or provides written notice containing the warning notice specified in the bill. No religious organization shall be required to post or maintain a sign or provide written notice containing the warning notice.
Any adoption or change to a policy, practice, or procedure by an individual to address or mitigate the spread of COVID-19 after the exposure shall not be considered evidence of liability or culpability. Additionally, nothing in this provision shall require an individual or entity to establish a written or published policy addressing the spread of COVID-19, including any policy requiring or mandating vaccination or requiring proof of vaccination.
No individual or entity shall be held liable for the acts or omissions of a third party unless the individual or entity has an obligation under general common law principles or the third party was an agent of the individual or entity.
A COVID-19 exposure action shall not be commenced in any Missouri court later than two years after the date of the actual, alleged, feared, or potential exposure to COVID-19.
COVID-19 MEDICAL LIABILITY ACTION (Section 573.1010)
A health care provider, as defined in the bill, shall not be liable in a COVID-19 medical liability action, as defined in the bill, unless the plaintiff can prove recklessness or willful misconduct by the health care provider and that the personal injury was caused by such recklessness or willful misconduct. An elective procedure that is delayed for good cause shall not be considered recklessness or willful misconduct.
A COVID-19 medical liability action may not be commenced in any Missouri court later than one year after the date of the discovery of the alleged harm, damage, breach, or tort unless tolled for proof of fraud, intentional concealment, or the presence of a foreign body which has no therapeutic or diagnostic purpose or effect.
COVID-19 PRODUCTS LIABILITY ACTION (Section 537.1015)
No individual or entity who designs, manufactures, imports, distributes, labels, packages, leases, sells, or donates a covered product, as defined in the bill, shall be liable in a COVID-19 products liability action, as defined in the bill, if the individual or entity:
(1) Does not make the covered product in the ordinary course of business;
(2) Does make the covered product in the ordinary course of business and the emergency required the product to be made in a modified manufacturing process that is outside the ordinary course of business; or
(3) Does make the covered product in the ordinary course of business and use of the covered product is different from its recommended purpose and used in response to the COVID-19 emergency.
For a plaintiff to prevail in a COVID-19 products liability action, the plaintiff shall prove, by clear and convincing evidence, recklessness or willful misconduct by the individual or entity and that such recklessness or misconduct caused the personal injury.
This bill shall not apply to any fraud in connection with the advertisement of a covered product. This provision applies to any claim for damages that has a causal relationship with the administration to or use by an individual of a covered product. Additionally, this provision shall apply only to covered products administered or used for the treatment of or protection against COVID-19 and applies to any such covered product regardless of whether the product is obtained by donation, commercial sale, or any other means of distribution by federal, state, or local officials or by the private sector.
A COVID-19 liability action shall not be commenced later than two years after the date of the alleged harm, damage, breach, or tort unless tolled for proof of fraud or intentional concealment.
PUNITIVE DAMAGES IN COVID-19 RELATED ACTIONS (Section 537.1020)
Punitive damages may be awarded in any COVID-19 related action, but shall not exceed an amount in excess of nine times the amount of compensatory damages.
APPLICATION OF THIS bill (Sections 537.1035)
The provisions of this bill expire four years after the effective date of this bill.
This bill creates a new cause of action and replaces any such common law cause of action. Furthermore, this bill preempts and supersedes any state law related to the recovery for personal injuries covered under a COVID-19 related action unless the provisions of state law impose stricter limits on damages or liabilities for personal injury. The provisions of this bill shall not expand any liability or limit any defense otherwise available.
This bill shall not be construed to:
(1) Affect the applicability of the Workers' Compensation Law and chapters of law relating to discriminatory practices, employeeemployer relations, and landlord-tenant relations for residential property;
(2) Impair, limit, or affect the authority of the state or local government to bring any criminal, civil, or administrative enforcement actions against any individual or entity nor shall it affect causes of action for intentional discrimination;
(3) Require or mandate a vaccination or affect the applicability of any provision of law creating a cause of action for a vaccinerelated personal injury;
(4) Prohibit an individual or entity engaged in businesses, services, activities, or accommodations from instituting a cause of action regarding an order issued by the state or local government that requires an individual or entity to temporarily or permanently cease the operation of such business;
(5) Affect the applicability of any provision of law providing a cause of action for breach of a contract insuring against business interruption or for failure or refusal to pay a contract insuring against business interruption;
(6) Affect the applicability of any provision of law providing a cause of action alleging price gouging, non-educational related canceled events, or payment of membership fees; and
(7) Affect the applicability of any provision of law providing a cause of action for breach of a contract against an educational institution for the refund of tuition or costs.
This bill contains an emergency clause.
This bill is the same as SS#2 SCS SBs 51 & 42 (2021).
Sponsor - Rep. Shamed Dogan (R)
Summary - This bill is known as the "Creating a Respectful and Open World for Natural Hair (CROWN) Act". This bill prohibits discrimination on the basis of hair texture and protective hairstyles in educational institutions that receive or benefit from state financial assistance or state student financial aid. The bill defines these terms as used within.
This bill is the same as SB 145 (2021) and similar to HB 420 (2021) and HB 2356 (2020).
HB1067 - Protects certain students whose grade average is adversely affected by COVID-19
Sponsor - Rep. Dan Shaul (R)
Summary - This bill requires the Department of Elementary and Secondary education to make rules regarding the minimal grade average (GPA) requirement to qualify for the A+ grant award that will only consider grade averages that do not have a negative change to a student's GPA from 2019-20 or 2020-21 due to the impact of "Covid19".
This bill includes an emergency clause.
HB1071 - Makes the early learning quality assurance report program permanent
Sponsor - Rep. Brenda Shields (R)
Summary - This bill changes the Early Learning Quality Assurance Program from a pilot program to an established program, and removes the current sunset language set to expire in 2022.
Sponsor - Rep. Jamie Burger (R)
Summary - This bill states that it is the public policy of this state that students who attend a publicly funded secondary school and participate in organized sports participate in organized sports for persons of the same biological sex as that listed on the student's birth certificate. The bill allows students to participate in sports as follows:
(1) A biologically female student may participate in an athletic contest organized for females, males, or both sexes;
(2) A biologically male student may participate in an athletic contest organized for males or both sexes;
(3) A transgender male student who is transitioning or has transitioned from female to male and who has not taken hormone therapy to transition may participate in an athletic contest organized for females, males, or both sexes;
(4) A transgender male student who is transitioning or has transitioned from female to male and who has taken hormone therapy to transition may participate in an athletic contest organized for males or both sexes; and
(5) A transgender female student who is transitioning or has transitioned from male to female may participate in an athletic contest organized for males or both sexes regardless of hormone therapy use.
This bill is the same as HB 2718 (2020) as HB 1045 (2021).
Sponsor - Rep. LaKeySha Bosley (D)
Summary - This bill creates the "School Safety Program Fund" which shall consist of moneys, including money from the "Gaming Proceeds for Education Fund", that is appropriated to be used to supplement nonlottery educational resources for school safety program that are public or nonprofit after-school programs focused on gun violence reduction. Money in the fund shall only be distributed to school safety programs in urban school districts serving students who live in Kansas City or metropolitan school districts in St. Louis.
This bill is similar to HB 2373 (2020).
Sponsor - Rep. LaKeySha Bosley (D)
Summary - Starting in the 2022-23 school year the "STEM Career Awareness Program" shall be known as the "E-STEAM Career Awareness Program" to increase E-STEAM career awareness among students in grades six through eight. The term "STEM" means science, technology, engineering, and mathematics, and the term "E-STEAM" means entrepreneurship, science, technology, engineering, arts and agriculture, and mathematics. Students will be introduced to a wide variety of "E-STEAM" careers through an online based "E-STEAM" curriculum.
The bill requires the Department of Elementary and Secondary Education (DESE) to have the currently selected online program provider modify the program to include careers related to entrepreneurship, the arts, and technological advances in agriculture. Additional name changes to the existing "STEM" Fund and "STEM" Initiative are included in the bill and reflect the "ESTEAM" focus on adding entrepreneurship, the arts, and technological advances in agriculture.
This bill is the same as HB 2113 (2020).
Sponsor - Rep. Allen Andrews (R)
Summary - This bill exempts counties of the third and fourth classification, and political subdivisions located within such counties, from the provisions regarding prevailing wages for the construction of public works projects.
This bill is similar to HB 1561 (2018).
HB1087 - Creates provisions relating to COVID-19
Sponsor - Rep. Brian Seitz (R)
Summary - The bill prohibits a government entity from issuing a COVID-19 health order that imposes any mandates on individuals or businesses including social distancing requirements, occupancy restrictions, or face-covering requirements; requiring any business to close or limit its operation; or imposing any fine or penalty against an individual or business for the violation of any requirement or recommendation.
No individual or business shall be liable in any action alleging damages associated with the contraction of COVID-19.
HB1095 - Modifies provisions relating to tax credits
Sponsor - Rep. Dirk Deaton (R)
Summary - This bill modifies numerous provision relating to tax credits.
NEIGHBORHOOD ASSISTANCE ACT (Section 32.110, RSMo)
Currently, tax credits awarded under the Neighborhood Assistance Act (Sections 32.100 to 32.125) shall not exceed $26 million per fiscal year.
This bill increases that amount to $30 million per fiscal year, beginning on July 1, 2021.
ADOPTION TAX CREDITS (Sections 135.325, 135.326, 135.327, 135.335, 135.800, and 191.975)
This bill renames and alters the current "Special Needs Adoption Tax Credit Act" to the "Adoption Tax Credit Act".
Currently, any person residing in this state who proceeds in good faith with the adoption of a special needs child who is a resident or ward of a resident of this state is eligible for a $10,000 nonrefundable tax credit for nonrecurring adoption expenses for each child. Additionally, any business entity providing funds to an employee to enable that employee to proceed in good faith with the adoption of a special needs child is eligible to receive a tax credit of up to $10,000 for nonrecurring adoption expenses for each child, except that only one $10,000 credit is available for each special needs child that is adopted.
Beginning January 1, 2022, this bill removes the special needs and residency requirements for adoptions to be eligible for the tax credit. Priority will be given to applications to claim the tax credit for special needs children who are residents or wards of residents of this state at the time the adoption is initiated. This bill changes the definition of "handicap" to "disability" and modifies the definition of "special needs child". This bill defines a "child" as any individual under 18 years old or over 18 but is physically or mentally incapable of caring for themselves.
These provisions of the bill are similar to HB 430 (2021) and HB 2171 (2020).
CHAMPION FOR CHILDREN TAX CREDIT (Section 135.341)
Currently, taxpayers may claim a tax credit for contributions to certain qualified agencies under the Champion for Children Tax Credit. The cumulative amount of tax credits redeemed per fiscal year shall not exceed $1,500,000.
This bill increases that amount to $3 million per fiscal year, beginning on July 1, 2021.
MISSOURI LOW-INCOME HOUSING TAX CREDIT (Sections 135.352 and 135.365)
Currently, no more than $6 million in Missouri low-income housing tax credits shall be authorized each fiscal year for projects financed through tax-exempt bond issuance.
This bill reduces that amount to $2 million and limits the aggregate amount of tax credits for projects not financed through tax-exempt bond issuance in each fiscal year to not exceed $80 million, beginning July 1, 2021.
Under this bill, the amount of Missouri low-income housing tax credits allocated with respect to a qualified project shall be available to a taxpayer each year for five consecutive tax years beginning with the tax year in which a qualified project is placed into service.
Additionally, this bill sunsets the Missouri Low-Income Tax Credit Program on December 31, 2027, unless reauthorized by the General Assembly. This sunset shall not be construed to limit or in any way impair the Department of Revenue's ability to issue tax credits authorized on or before the date the program expires or a taxpayer's ability to redeem such tax credits.
YOUTH OPPORTUNITIES AND VIOLENCE PREVENTION ACT (Section 135.460)
Currently, a taxpayer may receive a tax credit for contributions to certain approved youth programs not to exceed $200,000 per tax year, per taxpayer. Additionally, a taxpayer may receive a tax credit worth half of the amount paid to an intern or apprentice, not to exceed $10,000, for certain approved employment/internship/apprenticeship programs in business or trades for persons less than 20 years of age.
This bill increases these limits to $500,000 for contributions and $20,000 for the amount paid to an intern or apprentice.
CONTRIBUTIONS TO SHELTERS FOR VICTIMS OF DOMESTIC VIOLENCE TAX CREDIT (Section 135.550)
Currently, a taxpayer may claim a tax credit in an amount equal to 50% of the amount such taxpayer contributed to a shelter for victims of domestic violence. The cumulative amount of tax credits which may be claimed by all the taxpayers contributing to shelters for victims of domestic violence for each fiscal year shall not exceed $2 million.
This bill increases that amount to $4 million.
CONTRIBUTIONS TO MATERNITY HOMES TAX CREDIT (Section 135.600)
Currently, a taxpayer shall be allowed to claim a tax credit against the taxpayer's state tax liability, in an amount equal to 50% of the amount such taxpayer contributed to a maternity home. The cumulative amount of tax credits which may be claimed by all the taxpayers contributing to maternity homes in any one fiscal year shall not exceed $3.5 million.
This bill increases that amount to $4 million.
CONTRIBUTIONS TO DIAPER BANKS TAX CREDIT (Section 135.621)
Currently, a taxpayer shall be allowed to claim a tax credit against the taxpayer's state tax liability, in an amount equal to 50% of the amount such taxpayer contributed to a diaper bank. The cumulative amount of tax credits which may be claimed by all the taxpayers contributing to diaper banks in any one fiscal year shall not exceed $500,000.
This bill increases that amount to $2 million.
CONTRIBUTIONS TO PREGNANCY RESOURCE CENTERS TAX CREDIT (Section 135.630)
Currently, a taxpayer shall be allowed to claim a tax credit against the taxpayer's state tax liability, in an amount equal to 70% of the amount such taxpayer contributed to a pregnancy resource center. The amount of tax credits which may be claimed by a taxpayer contributing to a pregnancy resource center shall not exceed $50,000 per tax year.
This bill increases that amount to $100,000.
DONATED FOOD TAX CREDIT (Section 135.647)
Currently, any donation of cash or food made to a local soup kitchen or local homeless shelter, unless such food is donated after the food's expiration date, shall be eligible for a tax credit in an amount equal to 50% of the value of the donations made to the extent such amounts that have been subtracted from federal adjusted gross income or federal taxable income are added back in the determination of Missouri adjusted gross income or Missouri taxable income before the credit can be claimed. The cumulative amount of such tax credits which may be claimed by all the taxpayers contributing to in any one fiscal year shall not exceed $1.75 million.
This bill increases that amount to $4 million.
QUALIFIED BEEF TAX CREDIT (Section 135.679)
Currently, for all tax years ending on or before December 31, 2021, a taxpayer shall be allowed a tax credit for the first qualifying sale and for a subsequent qualifying sale of all qualifying beef animals. The tax credit amount for the first qualifying sale shall be $0.10 per pound for qualifying sale weights under 600 pounds and $0.25 per pound for qualifying sale weights of 600 pounds or greater, shall be based on the backgrounded weight of all qualifying beef animals at the time of the first qualifying sale, and shall be calculated as described in the bill. Additionally, the amount of tax credits that may be issued to all eligible applicants claiming tax credits authorized in this program and the Meat Processing Facility Investment Tax Credit Program in a calendar year shall not exceed $2 million.
This bill changes that amount to $4 million per fiscal year.
TAX CREDIT FOR FAMILY FARM LIVESTOCK PROGRAM (Section 348.505)
Currently, any eligible lender under the family farm livestock loan program under current law shall be entitled to receive a tax credit equal to 100% of the amount of interest waived by the lender under current law on a qualifying loan for the first year of the loan only. The amount of the tax credits that may be issued to all eligible lenders claiming tax credits authorized in a fiscal year shall not exceed $300,000.
This bill increases that amount to $2 million.
Sponsor - Rep. Mary Elizabeth Coleman (R)
Summary - This bill modifies provisions relating to tax credits for contributions to certain benevolent organizations.
DOMESTIC VIOLENCE SHELTER TAX CREDIT (Section 135.550)
Current law authorizes a tax credit for contributions to domestic violence shelters in an amount equal to 50% of the contribution, with the maximum annual amount of tax credits limited to $2 million. This bill increases the tax credit from 50% of the amount contributed to 70% beginning July 1, 2022, and removes the limit on the cumulative amount of tax credits claimed by all taxpayers in a fiscal year beginning July 1, 2022.
This bill also adds a definition of "rape crisis center" to allow taxpayers to receive tax credits for contributions to such facilities.
MATERNITY HOME TAX CREDIT (Section 135.600)
Current law authorizes a tax credit for contributions to maternity homes in an amount equal to 50% of the contribution, with the maximum annual amount of tax credits limited to $3.5 million. This bill increases the tax credit from 50% of the amount contributed to 70% beginning July 1, 2022, and removes the limit on the cumulative amount of tax credits claimed by all taxpayers in a fiscal year beginning July 1, 2022, and removes the sunset provision.
This bill is the same as SB 155 (2021) and HB 1129 (2021).
Sponsor - Rep. Trish Gunby (D)
Summary - This bill prohibits an employer from discriminating based on gender in providing compensation for the same work performed under similar working conditions. Wage disparities are not prohibited if based on bona fide factors other than gender. This bill prohibits employers from taking any adverse action against an employee who utilizes the protections of this bill and prohibits an employer from reducing wages to comply with the provisions of this bill.
This bill allows recovery of actual and compensatory damages, not to exceed twice the wages awarded, for any unlawful gender-based compensation practice. An employer who shows deliberate patterns of violations of the provisions of this bill may be ordered to pay punitive damages. This bill further allows any employee who prevails in a civil action brought under the provisions of this bill to recover reasonable attorney fees. Any action brought under the sections of this bill must be commenced within two years after the alleged violation.
This bill is the same as HB 1864 (2020) and HB 145 (2019).
HB1119 - Modifies provisions relating to workers' compensation
Sponsor - Rep. Curtis Trent (R)
Summary - This bill states that an employee is not to be released from liability if the employee engaged in a willful act with the intent to cause bodily injury or death.
Currently, employees are immune for damages involving bodily injury or death unless they commit an affirmative negligent act that causes or increases the risk of injury.
This bill is similar to HB 2607 (2020).
HB1123 - Modifies provisions relating to the protection of children
Sponsor - Rep. Hannah Kelly (R)
Summary - This bill adds "guardian ad litem" to the listed individuals that may petition for the termination of parental rights, specific adoption or waiver for consent to adopt (Section 211.444 & 211.447 RSMo).
The bill changes the age for abandoned infant from one year to three years old, and sets a time frame of 60 days prior to a petition of termination of parental rights to be considered for willful, substantial, and continual neglect by the parent clarifying current language. This bill adds felonies in Chapters 565, 567, and 568 to the current felony chapters for which a parent if guilty and the victim is a child shall lose parental rights, along with if the child has been in foster care for 15 months out of 22 months (Section 211.447).
The bill repeals payment for adoption legal fees by the prospective adoptive parents for a birth parent, and allows the court to determine if representation is needed for the birth parent in an adoption proceedings (Section 453.030).
Currently consent to the adoption of a child is required by a parent unless the child is under the age of one and the parent, for at least six months, has neglected to provide the child with necessary care and protection. This bill changes the age from one to three (Section 453.040).
Sponsor - Rep. Willard Haley (R)
Summary - This bill modifies provisions relating to tax credits for contributions to certain benevolent organizations.
DOMESTIC VIOLENCE SHELTER TAX CREDIT (Section 135.550, RSMo)
Currently, a tax credit for contributions to domestic violence shelters in an amount equal to 50% of the contribution, with the maximum annual amount of tax credits limited to $2 million. This bill increases the tax credit from 50% of the amount contributed to 70% beginning July 1, 2022, and removes the limit on the cumulative amount of tax credits claimed by all taxpayers in a fiscal year beginning July 1, 2022.
This bill also adds a definition of "rape crisis center" to allow taxpayers to receive tax credits for contributions to such facilities.
MATERNITY HOME TAX CREDIT (Section 135.600)
Currently, a tax credit for contributions to maternity homes in an amount equal to 50% of the contribution, with the maximum annual amount of tax credits limited to $3.5 million. This bill increases the tax credit from 50% of the amount contributed to 70% beginning July 1, 2022, removes the limit on the cumulative amount of tax credits claimed by all taxpayers in a fiscal year beginning July 1, 2022, and removes the sunset provision.
This bill is the same as SB 155, and HB 1109 (2021).
HB1130 - Creates the Personal Privacy Protection Act
Sponsor - Rep. Chris Dinkins (R)
Summary - This bill prohibits the state, any agency, and any political subdivision from using public funds to conduct business with any social media platform, corporation, or bank that denies service or employment based on the individual or entity's protected speech, political activity, or legal business conduct.
HB1133 - Changes provisions relating to teacher career plans
Sponsor - Rep. Rusty Black (R)
Summary - This bill expands on the criteria for career ladder admission and stage achievement. Additional responsibilities and volunteer efforts outside of compensated hours may include uncompensated coaching, supervising, and organizing extracurricular activities, serving as a mentor or tutor to students, additional teacher training or certification, or assisting students with college preparation. The bill increases the state percentage of funding for salary supplements for career ladder from 40% to 60%.
HB1139 - Modifies provisions relating to income tax
Sponsor - Rep. John Eggleston (R)
Summary - Currently, the top rate of income tax may be reduced over a period of years if certain triggers are met.
This bill replaces the current rates of tax on income based upon different levels of income of Missouri taxable income with a tax rate of 5.4% on all Missouri taxable income and has the current income tax cuts applied to this rate (Section 143.011).
Currently, the Missouri combined taxable income on a combined return must include all of the income and deductions of the husband and wife, and Missouri taxable income of each spouse is an amount that is the same proportion of their Missouri combined taxable income as the Missouri adjusted gross income of that spouse bears to their Missouri combined adjusted gross income.
Beginning, January 1, 2022, the Missouri combined taxable income on a combined return must include all of the income and deductions of the husband and wife (Section 143.031).
This bill increases the Missouri standard deduction to the allowable federal standard deduction plus $3650 if filing single or married and filing separately, or plus $7300 if married and filing jointly (Section 143.131).
HB1140 - Exempts state employee retirement benefits from state income tax
Sponsor - Rep. Travis Fitzwater (R)
Summary - Beginning January 1, 2022, the total amount of any retirement benefits received by a taxpayer as a result of the taxpayer's service as an employee of the government of this state will be subtracted from the taxpayer's Missouri adjusted gross income.
HB1141 - Protects certain students whose grade average is adversely affected by COVID-19
Sponsor - Rep. Cyndi Buchheit-Courtway (R)
Summary - This bill requires the Department of Elementary and Secondary education to make rules regarding the minimal grade average (GPA) requirement to qualify for the A+ grant award that will only consider grade averages that do not have a negative change to a student's GPA from 2019-20 or 2020-21 due to the impact of "Covid19".
This bill includes an emergency clause.
This bill is the same as HB 1067 (2021).
HB1151 - Establishes the Uniform Public Expression Protection Act
Sponsor - Rep. Chad Perkins (R)
Summary - This bill creates the "Uniform Public Expression Protection Act", which relates to causes of action filed against individuals who exercise certain constitutional rights. The bill specifies that when a person, defined in the bill as "an individual, estate, trust, partnership, business or nonprofit entity, governmental unit, or other legal entity", has a cause of action filed against him or her based upon his or her communication in a governmental proceeding or on an issue under consideration in a governmental proceeding, or when he or she exercises his or her right of freedom of speech or of the press, the right to assemble, or the right of association, that person may file a special motion to dismiss the cause of action
The bill establishes procedures for such special motions to dismiss. The bill specifies under which circumstances a court may award costs, reasonable attorneys' fees, and reasonable litigation expenses. The provisions of the Act apply to civil actions filed on or after August 28, 2021.
HB1162 - Creates new provisions related to student data privacy
Sponsor - Rep. Curtis Trent (R)
Summary - This bill prevents public schools from posting or publishing publicly any individually identifiable information about a child, parent, or guardian without consent. Information may be disclosed internally as outlined in the bill.
This bill establishes procedures governing the use of and access to student data by third parties.
Beginning August 28, 2021, any time a school provides access to student data to a contractor, the contractor shall agree to a written contract with the school governing the contractor's access to and use of student data. A contractor shall maintain security practices designed to protect student data. The school shall notify students and parents whose data is affected by the contract within five business days after a contract is executed.
The bill also requires the operators of school websites that collect, maintain, or use student data to maintain security practices designed to protect student data. Operators are prohibited from keeping or using student data except for authorized purposes specified in the bill. The bill requires notification of the school and affected students and parents if security breaches cause the unauthorized disclosure of student data.
The bill defines "researcher" as a person whose purpose is to develop or contribute to knowledge that is able to be made more widely or generally applicable. The bill outlines procedures for the protection of personally identifiable information (PII) for research purposes. A local educational agency shall not disclose any personal data of any personnel, faculty, or staff without first notifying the individual personnel, and providing an opt-out option. The local educational agency must provide annual professional development training to all personnel relating to personal data protection, student PII protection, federal and state privacy laws, and best practices for protection of educationrelated data.
The bill also establishes a task force to study issues relating to student data privacy. The members of the task force are specified in the bill and include two members appointed by the Speaker of the House of Representatives. The task force must submit a report to the Joint Committee on Education and to the State Board of Education before January 31, 2022.
This bill is similar to HB 2560 (2020) and HB 592 (2019).
HB1163 - Changes provisions governing teacher education programs
Sponsor - Rep. John Black (R)
Summary - This bill changes standards and procedures that the State Board of Education (SBE) has for teacher training institutions, and requires the SBE to accept professional accreditations for teacher education programs.
This bill is the same as HB 2737 (2020).
Sponsor - Rep. Alan Gray (D)
Summary - This bill creates a program for police officer presence in schools and communities to increase positive social interaction between youth and law enforcement officers.
The Department of Public Safety will focus its efforts in communities that contain school districts with a total minority student population that exceeds 50% and is located in St. Louis County.
The Department's various responsibilities for developing successful community and school programs are specified in the bill.
HB1174 - Authorizes a tax credit for donations made to certain organizations
Sponsor - Rep. Cheri Toalson Reisch (R)
Summary - Beginning January 1, 2022, a taxpayer will be allowed to claim a tax credit against the taxpayer's state tax liability in an amount equal to 50% of the taxpayer's contribution to a 501(c)(3) taxexempt organization, including any faith-based organization, peeror community-based organization, or recovery community center or outreach that provides recovery support services and assistance to justice-involved individuals and people in recovery from substance use disorders that does not have an annual budget in excess of $5 million, does not have any employees who receive more than $100,000 in compensation annually, and is not licensed with this state as clinical treatment providers. A organization does not need to be contracted with this state as a recovery support services provider, but must meet the qualifications to be contracted with this state as a provider. No housing organization will be eligible unless accredited by the National Alliance of Recovery Residences (NARR) or Adult and Teen Challenge (ATC) USA.
No contribution can be used to purchase goods or services from or to produce a direct financial benefit for the contributor. An organization must use the taxpayer's contribution to assist people in recovery from substance use disorders by providing such people with recovery support services including, but not limited to, supportive housing.
Tax credits under this bill are nonrefundable but may be carried forward to the next four tax years. Except for any excess credit carried forward, a taxpayer will not be allowed to claim a tax credit under this bill unless the total amount of the taxpayer's contribution or contributions in the tax year to one or more organizations has a value of at least $250.
The Director of the Department of Mental Health will determine, at least annually, which organizations in this state may be classified as organizations qualified under requirements of this bill. The Director may require an organization seeking to be classified as a qualified organization to provide any information that is reasonably necessary for the Director to make such a determination.
The Director of the Department of Mental Health will establish a procedure, in consultation with the Department of Revenue, by which a taxpayer can determine if an organization has been classified as a qualified organization.
Upon receipt and acceptance of a contribution from a taxpayer, such an organization will issue to the taxpayer a statement evidencing the receipt of such contribution, including the monetary value of such contribution. However, a organization is permitted to decline a contribution from a taxpayer.
Each qualified organization will provide information to the Director of the Department of Revenue relating to the identity of each taxpayer making a contribution to the qualified organization who is claiming a tax credit under this bill and the amount of such taxpayer's contribution.
The Director of the Department of Revenue will not authorize more than $2.5 million in tax credits in any calendar year. Tax credits will be authorized on a first-come, first-served basis. In any given tax year, no more than 20% of the total tax credits available under this bill will be authorized for contributions to any particular qualified organization.
The new program established under this bill will automatically sunset on December 31st, six years after the effective date of this bill unless reauthorized by an act of the General Assembly.
Sponsor - Rep. Bennie Cook (R)
Summary - This bill defines "sex" as male or female based on an individual's reproductive biology at birth and an individual's genome. The bill prohibits public school districts and institutions of higher education from allowing an individual of the male sex to participate in a sport designated for the female sex. Any public school district or institution of higher education that violates this prohibition will be ineligible for state aid or other revenue from the state.
HB1186 - Authorizes an income tax deduction for corrections facilities officers
Sponsor - Rep. Bennie Cook (R)
Summary - Beginning on January 1, 2022, all income received by a taxpayer as salary or compensation for his or her services as a corrections officer may be deducted from the taxpayer's Missouri adjusted gross income.
HB1191 - Modifies provisions relating to child care facilities
Sponsor - Rep. Rudy Veit (R)
Summary - This bill changes the definition of "summer camp" to "day camp" and removes the May to September and summer distinction.
Sponsor - Rep. Ashley Bland Manlove (D)
Summary - This bill prohibits property tax and sales tax revenues dedicated to a school district to be reduced or redirected by any program, special taxing district, or political subdivision, and any calculation of payment in lieu of taxes must not include any tax revenues dedicated to a school district.
This bill will not apply retroactively to any agreement or contract executed before August 28, 2021.
Sponsor - Rep. Chris Brown (R)
Summary - This bill requires public institutions of higher learning to adopt and implement policies, as outlined in the bill, that will give undergraduate course credit to entering freshman students for each advanced placement (AP) examination upon which such student achieves a score of three or higher. The Coordinating Board for Higher Education will consult with the Department of Elementary and Secondary Education to identify correlations between subject matter and content in courses and examinations in the AP program, and shall make that information public on the Board's website.
This bill is the same as HB 192 (2021) and HB 1508 (2020)
HB1209 - Changes the laws regarding financial reports by political subdivisions
Sponsor - Rep. Herman Morse (R)
Summary - Currently, political subdivisions that fail to submit the required annual financial statement to the State Auditor are fined $500 a day.
This bill reduces the fine to an amount of not more than 10% of the total sales and use tax revenue of the fiscal year for which the annual financial statement was not filed for municipalities with fewer than 3,500 inhabitants.
Sponsor - Rep. Michael Johnson (D)
Summary - Beginning January 1, 2022, this bill establishes the "First-Time Business Owner Savings Account Act" and authorizes an income tax deduction for 50% of the contributions to such a savings account dedicated to establishing a business for a person who has never owned a business before and who is a member of a minority. The bill specifies that the annual contribution deduction limit is $1,600 per taxpayer. The maximum contribution limit for all tax years is $20,000 and the maximum total amount in the savings account is $30,000.
Funds in the savings account may be used only for eligible expenses that result in the startup of a new business or that occur during the first month of a new business. Any withdrawal of funds for other purposes will be subject to recapture and penalties.
The provisions under Section 143.1155, RSMo, which is the FirstTime Business Owner Tax Deduction, will expire on December 31, six years from the effective date.
This bill is the same as HB 1845 (2020) and HB 92 (2019).
HB1221 - Modifies provisions relating to the protection of children
Sponsor - Rep. Mary Elizabeth Coleman (R)
Summary - This bill modifies provisions relating to the protection of children.
TERMINATION OF PARENTAL RIGHTS (Section 211.447)
Currently, the definition of an "infant" is any child one year old or younger and the definition of a "child" is any child over one year old, in these provisions. This bill changes the definition of an "infant" to any child three years of age or younger and the definition of a "child" to any child over three years of age in cases of termination of parental rights.
The bill modifies the grounds for determining the abandonment of an infant or child. Currently, an infant or child is considered abandoned when the parent leaves the infant or child without any provisions for parental support or arrangement for communication although able to do so. This bill specifies that an infant is considered abandoned if, after 60 days immediately prior to filing a petition for termination of parental rights for an infant and if after six months immediately prior to filing a petition for termination of parental rights for a child, the parent has willfully, substantially, and continuously neglected to provide the child with necessary care and protection.
Currently, a termination of parental rights may be filed if the parent has been found guilty of certain felony offenses when the child or any child in the family was a victim. This bill adds additional felony offenses to the list and removes the requirement that the child must be in the family and instead specifies that when any child is a victim of the specified felonies.
This bill modifies provisions relating to the circumstances under which the juvenile officer or Children's Division may file a petition to terminate parental rights to include when an infant or child has been in foster care under the jurisdiction of the juvenile court for at least 15 of the 22 months prior to the filing of the petition. Currently, this only applies to an infant or child that has been abandoned.
ADOPTION REGULATIONS (Sections 453.014, 453.030, and 453.070)
This bill modifies provisions granting the Department of Social Services and the Department of Health and Senior Services regulatory authority for placing a child for adoption to instead grant such authority to the Children's Division and to repeal such authority from the Department of Health and Senior Services.
The bill repeals language regarding the payment of legal fees incurred by the birth parent for the adoption and allowing the court the appoint an attorney for the birth parent. A birth parent, including a birth parent under 18 years of age, does have the right to legal representation.
ADOPTION PROCEEDINGS (Sections 453.030 and 453.040)
Finally, this bill modifies the circumstances in which a parent's consent to adoption is not required to reflect the changes made to identifying "abandoned" children.
This bill is similar to SB 888 (2020).
HB1225 - Allows schools to incorporate criminal justice instruction into curricula
Sponsor - Rep. Alan Gray (D)
Summary - This bill allows school districts to offer a study on the criminal justice system in grades seven to 12. Emphasis shall be on how the system works and career opportunities in law enforcement. Input may be sought from local law enforcement organizations.
HB1240 - Requires tutoring and summer school for students who are failing reading or math
Sponsor - Rep. Ann Kelley (R)
Summary - This bill requires school districts and charter schools to establish a policy for required tutoring and summer school instruction for students that are reading below grade level, performing below grade level in math, or have failed to achieve a proficient or advanced score on the statewide assessment. The tutoring and summer school instruction will use research-validated programs with evidence outlined in the bill to demonstrate adequate gains in reading and mathematics.
HB1241 - Lowers the age of compulsory school attendance to five years of age
Sponsor - Rep. Ann Kelley (R)
Summary - Currently, the minimum required attendance age for students is seven years of age. This bill would lower the age from seven to five years of age.
This bill is similar to HB 121 (2021) and HB 2389 (2020).
HB1243 - Modifies provisions relating to tax levies by political subdivisions
Sponsor - Rep. Jim Murphy (R)
Summary - This bill requires that if the voters in a political subdivision approve an increase to the tax rate ceiling prior to the expiration of a previously approved temporary levy increase, the new tax rate ceiling shall remain in effect only until such time as the temporary levy increase expires under the terms originally approved by a vote of the people, at which time the tax rate ceiling shall be decreased by the amount of the temporary levy increase unless voters of the political subdivision are asked to approve an additional permanent increase and such increase is approved.
HB1246 - Modifies provisions relating to workers' compensation
Sponsor - Rep. Robert Sauls (D)
Summary - This bill allows firefighters and certain first responders including emergency and 911 dispatchers to receive Workers' Compensation benefits for occupational diseases that are diseases of the heart or cardiovascular system, any infectious diseases, diseases of the body systems or organs from carcinoma, and diseases of the lungs or respiratory tract.
Any such disease contracted by paid, volunteer, or retired firefighters, paramedics, dispatchers, or emergency medical technicians shall be presumed to be an occupational disease if there is reasonable medical evidence that such employee was free of the disease at the beginning of his or her employment. The employer of the firefighter or first responder has a duty to provide such reasonable medical evidence. If the employer does not provide reasonable medical evidence, then the first responder will have the benefit of the presumption regardless of the absence of medical evidence.
The bill specifies definitions of infectious disease and specifies which workers are eligible including paid, volunteer, and retired firefighters, paramedics, and emergency medical technicians of all types of governmental units and paid emergency or 911 dispatchers.
This bill contains an emergency clause.
This bill is similar to HB 863 (2021).
HB1247 - Exempts sales at wedding venues from sales tax
Sponsor - Rep. Dirk Deaton (R)
Summary - The bill exempts sales that take place at a wedding venue from sales tax.
HB1249 - Modifies provisions relating to workers' compensation
Sponsor - Rep. Brian Seitz (R)
Summary - This bill recognizes posttraumatic stress disorder (PTSD) as an occupational disease, under Chapter 287, RSMo dealing with workers compensation, when diagnosed in specified first responders.
HB1250 - Modifies provisions for "paid for by" statements on political advertisements
Sponsor - Rep. Doug Clemens (D)
Summary - This bill requires committees paying for printed matter relating to ballot measures or candidates to include in the "paid for by" statement a list of the names of the three largest donors to the committee in the preceding quarter.
This bill is the same as HB 1650 (2020).
Sponsor - Rep. Doug Clemens (D)
Summary - The bill requires health insurers to notify injured employees in writing within 30 days of receiving a complete medical report for a possible work related injury if any additional information is needed to determine whether the injured employee is covered under Workers Compensation insurance. If all necessary medical information to make a determination has been received such insurer shall make a determination within 15 days.
This bill is the same as HB 1184 (2019).
Sponsor - Rep. Mike Person (D)
Summary - This bill requires "licensed educators" as defined as teachers with a certificate of license to teach, or any educator or administrator required to maintain a professional license, to complete two hours of training in trauma-informed sexual abuse training.
HB1265 - Modifies provisions relating to workers' compensation
Sponsor - Rep. Alex Riley (R)
Summary - This bill modifies the definition of "prevailing factor" which is used to determine if an injury by accident is subject to compensation. The prevailing factor is the primary factor, in relation to any other factor, causing the injury, the resulting medical condition, the disability, and the need for treatment.
The bill also requires consideration of any savings or insurance of the injured employee, benefits derived from the employer's insurance, and any savings or insurance procured or sponsored by the employer, when determining compensation as specified in the bill.
Administrative law judges or the Labor and Industrial Relations Commission shall have authority to order employers to make payments only to the medical provider or providers to whom bills are due in cases where they determine the employer is responsible for medical bills.
HB1273 - Modifies provisions relating to retirement systems
Sponsor - Rep. Marlon Anderson (D)
Summary - This bill allows retirees from the St. Louis Public School Retirement System to receive a one-time supplemental payment equal to the lesser of the person's gross amount of the regular pension benefit or $2,000. Subject to appropriation the supplemental payment shall be payable no later than September 30, 2022.
This bill is the same as HB 211 (2021); and HB 2744 (2020).
HB1276 - Adds provisions relating to unaccompanied youth
Sponsor - Rep. Patricia Pike (R)
Summary - This bill modifies mandated reporting for unaccompanied and homeless youth seeking supportive services so that the youth's status alone is not sufficient basis for reporting child abuse or neglect (Section 210.115, RSMo).
The bill defines "supportive services" to include interventions, services, or resources necessary to assist unaccompanied youth, including food and shelter, counseling, case management, and legal services among other services outlined in the bill. The bill allows an unaccompanied youth to access supportive services as long as they are documented as provided by the bill. The bill exempts persons who in good faith provided supportive services from civil and criminal action without permission from the youth's parent (Section 210.121).
Sponsor - Rep. Bruce Sassmann (R)
Summary - This bill requires financial institutions who conduct business with the state, an agency, or a political subdivision to attest at least annually that the institution does not have any policy against conducting business with firearm businesses.
This bill contains a penalty provision. Any person who falsely attests on behalf of a financial institution as described in this section shall be guilty of a class B misdemeanor.
HB1292 - Exempts persons under twenty-six years of age from income tax
Sponsor - Rep. Curtis Trent (R)
Summary - Beginning on January 1, 2022, there will be no tax imposed on the income of any person who is under 26 years of age on the first day of the tax year.
Sponsor - Rep. Ashley Aune (D)
Summary - This bill provides a nonrefundable tax credit to minority business enterprises, service-disabled veteran businesses, and women's business enterprises, as defined in the bill, if their medical marijuana dispensary facility license application is approved.
For tax years beginning on January 1, 2022, the tax credit will be an amount equal to $3000 in tax year 2022 and will be adjusted for inflation in subsequent years.
This tax credit is not allowed for a fee for a medical marijuana dispensary facility license renewal, a second or additional medical marijuana dispensary facility license to the same eligible taxpayer, or the annual medical marijuana dispensary facility license fee. The amount of the tax credit claimed must not exceed the amount of the taxpayer's state tax liability for the tax year that the credit is claimed. However, any tax credit that cannot be claimed in the tax year the license application is made can be carried over only to the next subsequent tax year. Tax credits issued under the provisions of this section will not be transferred, sold, or assigned.
This tax credit will sunset on December 31st, six years after the effective date.
This bill is the same as HB 2073 (2020).
HB1301 - Requires that laws passed by the general assembly govern the elections of this state
Sponsor - Rep. Louis Riggs (R)
Summary - This bill requires that the laws in effect on election day provide the sole governing procedures for vote counting and the administration of elections. Modifications by any method after the day of the election shall not be allowed except that a statute may be held unconstitutional under the Constitution of the United States.
The General Assembly shall retain authority to name presidential electors in cases of fraud or a violation of the bill and may act by joint resolution without the signature of the Governor to meet and vote upon presidential electors to ensure their selection in a timely manner.
Sponsor - Rep. Hannah Kelly (R)
Summary - This bill provides that, from August 28, 2021 to June 30, 2023, a retailer may retain the full amount of state sales or use tax on any sales of admission tickets to movies, films, concerts or other musical performances, and the concessions sold at those events.
This bill is similar to SB 529 (2021).
HB1308 - Modifies provisions relating to unlawful discriminatory practices
Sponsor - Rep. Mark Ellebracht (D)
Summary - This bill removes housing related discrimination provisions from the Missouri Human Rights Act and establishes the "Missouri Fair Housing Act" for such claims. The Missouri Human Rights Act as amended applies only to employment and public accommodation discrimination claims.
MISSOURI HUMAN RIGHTS ACT
The bill modifies the definition of "because" to be that the protected criterion was a contributing factor to the adverse decision or action and modifies the definition of "employer" to include any person acting in the interest of an employer.
The bill removes a jurisdictional condition precedent to filing a civil action and provides that a person aggrieved by an unlawful discriminatory practice may file a complaint with the Missouri Commission on Human Rights. The bill repeals provisions of the Act which abrogated certain court decisions related to the Act, which established a legal standard to use in deciding summary judgment motions, and which mandated or abrogated the use of certain jury instructions.
The bill further repeals a provision of the Act that limited the time that the Commission could issue a letter indicating a complainant's right to bring a civil action. An aggrieved person may bring a civil action in circuit court notwithstanding the fact that the person has not filed a complaint with the Commission. The bill provides that a prevailing respondent may only be awarded court costs upon a showing that the case was without foundation, and removes certain limits on the damages recoverable by a prevailing plaintiff. The bill repeals a provision which stated that Chapters 213, 285 and 287, RSMo, provide the only remedies for a claim arising out of the employment relationship.
MISSOURI FAIR HOUSING ACT
The repealed provisions of the Missouri Human Rights Act relating to discrimination in housing practices are reenacted in substantially the same form as part of the Missouri Fair Housing Act. The bill provides that certain housing practices are unlawful if taken because of a person's race, color, religion, national origin, ancestry, sex, disability or familial status.
This bill is the same as HB 2067 (2020) and HB 911 (2019).
Sponsor - Rep. Ashley Bland Manlove (D)
Summary - This bill prohibits discrimination on the basis of hair texture and protective hairstyles in educational institutions that receive or benefit from state financial assistance or state student financial aid.
This bill is the same as HB 282 (2021).
Sponsor - Rep. LaKeySha Bosley (D)
Summary - This bill prohibits discrimination on the basis of hair texture and protective hairstyles in educational institutions that receive or benefit from state financial assistance or state student financial aid.
This bill is the same as HB 503 (2021).
Sponsor - Rep. Maggie Nurrenbern (D)
Summary - Currently, school districts are required to set the opening day of each year to no earlier than 14 calendar days prior to the first Monday in September. This bill will allow the board of the district to hold a public meeting and a majority of the board to vote to allow an earlier opening date.
This bill is similar to HB 2053 (2020).
Sponsor - Rep. Louis Riggs (R)
Summary - This bill prohibits any city, county, town, village, or political subdivision from adopting or enforcing an ordinance, order, or regulation that requires a permit for the installation or use of a battery-charged fence in addition to an alarm system permit issued by the city, county, town, village, or political subdivision. Additionally, such political subdivisions can not adopt an ordinance or order that imposes installation requirements for such fences or alarm systems or prohibit the use of a battery-charged fence.
As used in this bill, a battery-charged fence is a fence that interfaces with an alarm system in a manner that enables the fence to cause the connected alarm system to transmit a signal to summon law enforcement in response to a burglary. The fence must be located on a property not designated for residential use, produce not more than 12 volts of direct current, as well as meet other specifications as provided in the bill.
This bill is similar to SB 470 (2021).
HB1347 - Establishes the "21st-Century Missouri Brain Science Task Force"
Sponsor - Rep. Brenda Shields (R)
Summary - This bill establishes the "21st-Century Missouri Brain Science Task Force". The Task Force will be comprised of 24 members with three members of the House of Representatives, with two being appointed by the Speaker and one appointed by the Minority Leader, three members of the Senate, with two being appointed by the President Pro Tem and one appointed by the Minority Leader and various additional members as provided in the bill representing a variety of interested agencies or organizations.
Members serve without compensation but will be reimbursed for actual and necessary expenses while attending meetings of the Task Force.
The Task Force shall hold its first meeting within two months of the effective date of the bill. The mission of the Task Force is to evaluate the condition of the state's current brain science research and funding, study successful policies relating to brain science and children at multiple levels, and which policies and programs should be created or modified to prepare individuals from preschool to retirement to enter the workforce.
The Task Force must report a summary of its activities and recommendations to the General Assembly before August 28, 2022 and over the next 11 years as outlined in the bill until the task force terminates on August 28, 2033.
Sponsor - Rep. Chuck Basye (R)
Summary - This bill requires associations organized to benefit members of school boards to comply with provisions of the "Missouri Sunshine Law" relating to meetings, records, and votes.
HB1360 - Establishes the "BRITE" Act governing Braille instruction
Sponsor - Rep. Chuck Basye (R)
HB1364 - Modifies provisions relating to gaming
Sponsor - Rep. Dan Houx (R)
Sponsor - Rep. Ann Kelley (R)
Summary - This bill allows for the Board of Education for a school district to contract with any other school district or institution of higher education to provide courses of study or other services for pupils. The bill outlines the process for tuition fee to be paid on a perpupil amount, a method for resolution of disagreements on costs or services to be presented to the State Board of Education, attendance reporting, and transportation reimbursement.
HB1371 - Enacts provisions relating to in-person attendance restrictions for public schools
Sponsor - Rep. Ed Lewis (R)
Summary - Beginning with the 2021-22 school year this bill requires districts to provide proof, as outlined in the bill, of the necessity to limit in-person instruction or use an alternative method of instruction due to issues from the COVID-19 Pandemic.
Sponsor - Rep. Robert Sauls (D)
HB1381 - Establishes the "BRITE" Act governing Braille instruction
Sponsor - Rep. Brenda Shields (R)
HB1382 - Creates provisions relating to video recordings made during the transportation of students
Sponsor - Rep. Nate Tate (R)
Sponsor - Rep. Mike Person (D)
HB1395 - Modifies provisions relating to the "A+ Schools Program."
Sponsor - Rep. Kevin Windham (D)
Summary - This bill provides a payment of up to $500 per semester to eligible students that qualify for the A+ scholarship, but use federal funds for qualified expenses rather than the A+ reimbursement.
Sponsor - Rep. Rodger Reedy (R)
Summary - This bill will require the State Board of Education to develop a "drivers education course" to be offered in public schools and charters to pupils in grades 10-12. The course must meet the minimum requirements for a temporary instruction permit, and provide instruction as outlined in the bill. Before graduation students must complete the drivers education course.
Sponsor - Rep. Dean Plocher (R)
Sponsor - Rep. Dean Plocher (R)
HB1412 - Authorizes a tax credit for reestablishing a grocery store in a food desert
Sponsor - Rep. Kimberly-Ann Collins (D)
HB1414 - Modifies provisions relating to sales tax
Sponsor - Rep. Mike McGirl (R)
HB1422 - Modifies provisions relating to residential real property
Sponsor - Rep. John Simmons (R)
HB1429 - Authorizes an income tax deduction for law enforcement officers
Sponsor - Rep. Bennie Cook (R)
HB1430 - Authorizes an income tax deduction for teachers and school staff members
Sponsor - Rep. Bennie Cook (R)
HB1431 - Authorizes an income tax deduction for certain volunteer firefighters
Sponsor - Rep. Bennie Cook (R)
Sponsor - Rep. Tony Lovasco (R)
HB1434 - Exempts certain retirement benefits from state income tax
Sponsor - Rep. David Gregory (R)
HB1435 - Creates provisions relating to distribution of CARES Act funds to a special school district
Sponsor - Rep. Don Rone (R)
Summary - This bill would require school districts that comprise the special school district in Pemiscott County to pay a portion of the CARES Act funds that the district has received on a per pupil basis to the special school district using the calculation outlined in the bill.
HB1448 - Modifies requirements for a visiting scholars certificate of license to teach
Sponsor - Rep. Doug Richey (R)
Summary - This bill increases the number of times a visiting scholar certificate can be renewed from two times to four times, and removes the requirement that a scholar must be part of a business education partnership initiative.
This bill is the same as HB 2435 (2020) and SB 448 (2021).
HJR1 - Provides for parents' exclusive right to control the upbringing of their children
Sponsor - Rep. Suzie Pollock (R)
Summary - Upon voter approval, this proposed constitutional amendment would give parents a fundamental right to exercise exclusive control over all aspects of their minor children's lives without governmental interference. This includes decisions of custody, upbringing, education, religious instruction, discipline, physical and mental health care, and place of habitation, unless the parent has committed or threatens clear, immediate and substantial physical injury.
The amendment also gives every parent a fundamental right to require government entities to obtain the parent's explicit permission before soliciting or sharing information obtained from a minor child about the child or the child's family, unless the information is obtained during a criminal investigation or, if enrolled in public school, the child's knowledge of academic subjects.
This amendment guarantees that every parent shall have the fundamental right to decide what educational settings in which to place their child.
This amendment lists several circumstances in which government interference with parental rights will be justified, including:
(1) When protecting a child from a clear, immediate, and substantial threat of physical injury;
(2) When a parent has been found by a court to have knowingly exposed a child to physical neglect, abandonment, reckless endangerment, or sexual or physical abuse;
(3) When a parent has been found by a court to be incapacitated or mentally incompetent;
(4) When a child has been emancipated by court order in accordance with state statutes;
(5) When a court has assumed jurisdiction over a minor child charged with or convicted of violating a criminal statute; and
(6) When a court of law has assigned parental rights to one parent or a non-biological parent as a result of mental incompetence, adoption, or marital dissolution.
Finally, this amendment permits any parent whose rights have been adversely affected to challenge the constitutionality of the infringing law, policy, or other government act and seek damages and attorney's fees.
This bill is the same as SJR 55 and similar to HJR 105 (2020).
Sponsor - Rep. Chris Dinkins (R)
Summary - Upon voter approval, this proposed Constitutional amendment authorizes a property tax exemption for the homestead of any military veteran who has a total service-connected disability.
HJR4 - Reduces property tax assessments on senior citizens and disabled persons by fifty percent
Sponsor - Rep. Marlene Terry (D)
Summary - Upon voter approval, beginning January 1, 2023, this proposed Constitutional amendment would provide that property that is owned by an individual who is 65 years of age or older or an individual who is entitled to receive disability benefits under federal law or under the laws of this state would be assessed at 50% of the value at which such property would otherwise be assessed.
HJR7 - Authorizes a real property tax rate freeze for certain individuals
Sponsor - Rep. Mark Ellebracht (D)
Summary - Upon voter approval, this proposed Constitutional amendment would prevent increases in the rates of any real property taxes levied on the primary residence of any individual 70 years or older, provided that they have not had sufficient income to be liable for any Missouri state income taxes for the previous three years.
This bill is the same as HJR 64 (2020) and similar to HJR 8 (2019).
Sponsor - Rep. Mark Ellebracht (D)
Summary - Upon voter approval, this proposed Constitutional amendment would prevent the increase of assessments of residential, real property by more than 3% in any calendar year.
This bill is the same as HJR 81 (2020).
Sponsor - Rep. Alan Gray (D)
Summary - Beginning January 1, 2023, upon voter approval, this proposed Constitutional amendment would exempt $2500 from the total assessed property valuation for veterans who have received a 30% to 49% disability rating from the Department of Veterans Affairs, $5000 from the total assessed property valuation for veterans who have received a 50% to 69% disability rating from the Department of Veterans Affairs, and a total exemption of all assessed property for veterans who have received at least a 70% disability rating from the Department of Veterans Affairs.
This bill is the same as HJR 104 (2020).
HJR13 - Proposes an amendment to the Constitution of Missouri relating to property tax assessments
Sponsor - Rep. Jeff Coleman (R)
Summary - Upon voter approval, this proposed Constitutional amendment provides that the amount by which the assessed values of residential real property may increase over the assessed value of such property from the previous assessment may be limited by law.
This bill is the same as HJR 85 (2020).
Sponsor - Rep. Bill Kidd (R)
Summary - Upon voter approval, this proposed Constitutional amendment authorizes a tax exemption phased-in at 20% increments over five years to equal 100% of the amount of real property tax paid on a senior citizen's primary residence.
To qualify, the senior citizen or his or her spouse must be eligible for full social security retirement benefits the year prior to the credit and must have owned his or her home free of any obligation for at least two years. A senior citizen may move and waive the two year ownership requirement, provided the new primary residence is wholly owned and free of any obligation. If the property becomes subject to an encumbrance during the phase-in, the senior citizen will no longer be eligible for the property tax exemption. However, the senior citizen will automatically become reeligible and will be credited with any previously accumulated years of eligibility in the first year following the year in which the encumbrance is removed.
The exemption would also apply to senior citizens who have placed their primary residence in trust to a third party. If the eligible taxpayer dies, and the surviving spouse is not eligible for full social security retirement benefits, they will not be allowed to receive the exemption until they obtain the age required for full social security retirement benefits.
No individual may claim this tax exemption with any other tax exemption, tax credit, or tax incentive with respect to any local property tax exempted.
Additionally, any qualified taxpayer that utilizes a service in a political subdivision that is authorized to impose a real property tax will be liable to pay that portion of their property tax for that tax year.
This bill is the same as HJR 61 (2020) and HJR 40 (2019).
HJR18 - Proposes an amendment to the Constitution of Missouri relating to motor vehicle fuel tax
Sponsor - Rep. Peter Merideth (D)
Summary - Upon voter approval, this proposed Constitutional amendment would allow local motor fuel taxes to be used for public transit and school transportation in addition to other activities currently allowed under the Constitution.
This proposed Constitutional amendment would also change the threshold of voters required to approve a local motor fuel tax from a two-thirds majority to a simple majority.
This bill is the same as HJR 98 (2020).
HJR28 - Proposes a constitutional amendment authorizing excursion gambling boats near rivers
Sponsor - Rep. Don Rone (R)
Summary - Upon voter approval, this Constitutional amendment authorizes gambling boats on the Missouri and Mississippi Rivers or within 1,000 feet of the high water mark of either river.
This bill is the same as HJR 121 (2020).
Sponsor - Rep. Tricia Derges (R)
Summary - Upon voter approval this proposed Constitutional amendment would allow the General Assembly to pass statutes modifying the 15% limitation on indebtedness currently in place under the Constitution. Such modifications must be met with approval by the State Board of Education and by voters of the school district.
This bill is similar to HJR 86 (2020).
HJR31 - Limits the growth of property tax assessments
Sponsor - Rep. Nick Schroer (R)
Summary - Upon voter approval, this proposed Constitutional amendment provides that the assessed valuation for residential real property must not exceed the previous assessed valuation for such property by an amount greater than inflation.
This bill is the same as HJR 88 (2020).
HJR32 - Proposes an amendment to the Constitution of Missouri relating to property tax exemptions
Sponsor - Rep. David Griffith (R)
Summary - Upon voter approval, this proposed Constitutional amendment would exempt all real property used as a homestead from taxation for any military veteran who has a total service-connected disability.
Sponsor - Rep. Rory Rowland (D)
Summary - Upon voter approval, this proposed Constitutional amendment provides that any individual at least 65 years old will not be subject to or liable for any increases in the rates of any real property taxes levied on any real property that is owned by the individual and used as their primary residence.
This bill is the same as HJR 116 (2020).
Sponsor - Rep. Nick Schroer (R)
Summary - Upon voter approval, this proposed Constitutional amendment prohibits any municipality or other political subdivision that defunds police from increasing the rate of any property tax levied or imposed by the municipality or political subdivision.
For the purposes of this resolution, "defunds police" means decreasing the amount of public funding available to one or more local law enforcement agencies operating within the municipality or political subdivision by more than 5% of the amount of public funding made available to such local law enforcement agency or agencies by the municipality or political subdivision for the most recent previous fiscal year.
Sponsor - Rep. Brian Seitz (R)
Summary - Upon voter approval, this proposed Constitutional amendment provides that any individual 65 years or older that has a Missouri taxable income of less than $45,000 will not be subject to or liable for any property tax.
HJR47 - Proposes a constitutional amendment changing the membership of the state board of education
Sponsor - Rep. Dottie Bailey (R)
Summary - Upon voter approval, this resolution proposes amending the Missouri Constitution to change the state board of education (SBE) from being appointed by the Governor to a board elected at the same time as the next presidential election. One member will be elected from each congressional district by the voters of the congressional district and one member will be elected by the voters of the state. Vacancies may be filled by the Governor as outlined in the bill.
Sponsor - Rep. Chuck Basye (R)
Summary - Upon voter approval this proposed Constitutional amendment requires that students who participate in sex-separated athletic contests only be allowed to participate in those for the biological sex found on the student's birth certificate.
This bill is the same as HJR 56 (2021) and similar to HJR 82 (2020).
Sponsor - Rep. Jamie Burger (R)
Summary - Upon voter approval this proposed Constitutional amendment requires that students who participate in sex-separated athletic contests only be allowed to participate in those for the biological sex found on the student's birth certificate.
This bill is the same as HJR 53 (2021).
HJR57 - Proposes a constitutional amendment to eliminate personal property tax on January 1, 2027
Sponsor - Rep. John Wiemann (R)
Summary - Beginning January 1, 2027, upon voter approval, this proposed Constitutional amendment would exempt personal property from taxation.
Sponsor - Rep. Michael Burton (D)
Summary - Upon voter approval, this proposed Constitutional amendment authorizes an exemption from property tax for the real and personal property of a veteran with a total service-connected disability up to $200,000 in actual value for 2021 and indexed for inflation in subsequent years.
This bill is the same as HJR 94 (2020).
SB1 - Extends the sunset on certain health care provider federal reimbursement allowances
Sponsor - Sen. Dan Hegeman (R)
Summary - SB 1 - This act extends the sunsets from September 30, 2021, to September 30, 2023, for the Ground Ambulance, Nursing Facility, Medicaid Managed Care Organization, Hospital, Pharmacy, and Intermediate Care Facility for the Intellectually Disabled Federal Reimbursement Allowances.
SB2 - Modifies provisions relating to the Missouri Works program
Sponsor - Sen. Dan Hegeman (R)
Summary - SS/SB 2 - This act modifies the Missouri Works program to provide that, for qualified military projects, the benefit shall be based on part-time and full-time jobs created by the project.
This act contains an emergency clause.
This act is substantially similar to SB 1057 (2020) and to provisions contained in HCS/SS#2/SB 704 (2020), SS/SCS/SB 718 (2020), and SS#2/SCS/HCS/HB 1854 (2020).
SB5 - Modifies provisions relating to certain infrastructure improvement districts
Sponsor - Sen. Paul Wieland (R)
Summary - SCS/SB 5 - This act modifies provisions relating to certain infrastructure improvement districts.
ADVANCED INDUSTRIAL MANUFACTURING ZONES
Under current law, no advanced industrial manufacturing (AIM) zone may be established after August 28, 2023. This act extends such date to August 28, 2027.
This provision is substantially similar to SB 5 (2021), SB 636 (2020), and HB 2334 (2020), and to a provision contained in HCS/SS/SCS/SB 570 (2020), HCS/SS/SCS/SB 594 (2020), HCS/SB 686 (2020), HCS/SCS/SB 725 (2020), HCS/SB 782 (2020), and HCS/SCS/SB 867 (2020).
TARGETED INDUSTRIAL MANUFACTURING ENHANCEMENT ZONES
This act establishes the "Targeted Industrial Manufacturing Enhancement Zones Act".
This act allows any two or more contiguous or overlapping political subdivisions, as defined in the act, to create targeted industrial manufacturing enhancement (TIME) zones for the purpose of completing infrastructure projects to promote economic development. Prior to the creation of a TIME zone, each political subdivision shall propose an ordinance or resolution that sets forth the names of the political subdivisions which will form the zone, the general nature of the proposed improvements, the estimated cost of such improvements, the boundaries of the proposed TIME zone, and the estimated number of new jobs to be created in the TIME zone. The political subdivisions shall hold a public hearing prior to approving the ordinance or resolution creating the TIME zone.
This act allows the zone board governing the TIME zone to retain twenty-five percent of withholding taxes on new jobs created within the TIME zone to fund improvements made in the TIME zone. Prior to retaining such withholding taxes, the zone board shal l enter into an agreement with the Department of Economic Development. Such agreement shall specify the estimated number of new jobs to be created, the estimated average wage of new jobs to be created, the estimated net fiscal impact of the new jobs, the estimated costs of improvements, and the estimated amount of withholding tax to be retained over the period of the agreement. The Department shall not approve an agreement unless the zone board commits to the creation of a certain number of new jobs, as described in the act.
The term of such agreement shall not exceed ten years. A zone board may apply to the Department for approval to renew any agreement. In determining whether to approve the renewal of an agreement, the Department shall consider the number of new jobs created and the average wage and net fiscal impact of such new jobs, and the outstanding improvements to be made within the TIME zone, the funding necessary to complete such improvements, and any other factor the Department requires. The Department may approve the renewal of an agreement for a period not to exceed ten years. If a zone board has not met the new job creation requirements by the end of the agreement, the Department shall recapture the withholding taxes retained by the zone board.
The zone board shall submit an annual report to the Department and to the General Assembly, as described in the act.
No political subdivision shall establish a TIME zone with boundaries that overlap the boundaries of an advanced industrial manufacturing (AIM) zone.
The total amount of withholding taxes retained by TIME zones under this act shall not exceed $5 million per year.
No new TIME zone shall be created after August 28, 2024.
This provision is identical to SB 174 (2021) and to a provision contained in HCS/SS/SCS/SB 594 (2020), HCS/SS/SCS/SB 570 (2020), HCS/SCS/SB 725 (2020), and SS#2/SCS/HCS/HB 1854 (2020), and is substantially similar to HCS/HB 1695 (2020).
SB12 - Modifies provisions relating to public health
Sponsor - Sen. Bob Onder (R)
Summary - SS/SCS/SBs 12, 20, 21, 31, 56, 67, & 68 - This act modifies several provisions relating to public health. This act provides that the state, any state agency, political subdivision, county commission, county health center board, or person is prohibited from enacting, adopting, maintaining, or enforcing measures during a declared state of emergency that would restrict, directly or indirectly, the free exercise of religion.
A political subdivision shall not issue a public health order that, directly or indirectly, closes, partially closes, or restricts the operation of businesses, churches, schools, or other places of public or private gatherings for longer than 15 calendar days in a 180-day period, unless authorized as follows: (1) for a second period of an additional 15 days in the same 180-day period, upon a two-thirds vote of the political subdivision's governing body; (2) for a third period of an additional 7 days in the same 180-day period, upon a two-thirds vote of the political subdivision's governing body; (3) for a fourth period of an additional 7 days in the same 180-day period, upon a two-thirds vote of the political subdivision's governing body; and (4) for anything in excess of the previous four periods of extension, the General Assembly, through a concurrent resolution, may authorize all political subdivisions of the state to issue such orders for a specified period of time. The political subdivision's governing body shall at all times have the authority to terminate a public health order issued under this provision upon a simple majority vote. Any public health order issued shall also be accompanied by a publicly available report supporting the issuance of the order, as described in the act.
Additionally, this act prohibits orders, rules, or regulations promulgated by political subdivisions from governing the number of people gathering or residing on private residential property during a state of emergency relating to public health.
Beginning January 1, 2021, this act allows a taxpayer that is a resident of a city or county that imposes any public health order in violation of this act prohibiting or restricting the use of the taxpayer's real property to receive a credit against property taxes owed on such affected property. The amount of the credit shall be a percentage of the property tax liability that is equal to the percentage of the calendar year that the restrictions on the use of the property were in place. The credit authorized by this act shall only apply to real property tax liabilities owed to a city or county imposing such an ordinance, and shall not apply to property tax liabilities owed to any other taxing jurisdiction.
No quarantine order issued by a county health board shall require, under penalty of law, that a person subject to quarantine isolate himself or herself from members of the same physical household.
No public health order issued by any political subdivision, county health board, or state agency shall infringe on the parental rights of an individual, including decisions relating to the minor child's care and custody, upbringing, education, religious instruction, place of habitation, and physical and mental health care. Nothing in this provision shall be interpreted to limit the ability of such political subdivision or state agency to protect a child from child abuse or neglect. A positive test result for COVID-19 of a parent, guardian, or child shall not be the sole or determinative reason to remove a child from the care and custody of a parent or guardian.
No hospital shall adopt, and no political subdivision shall impose, any policy restricting the presence of or visitation by, in accordance with the hospital's regular visitation hours and security protocols, the following: (1) one visitor if requested by a pregnant or new mother, (2) one member of the clergy or one person ordained for religious or pastoral duties if requested by the patient or the patient's family, or (3) the child's legal parent or guardian, provided such parent or guardian has either legal custody with no protective orders or unsupervised visitation.
Finally, candidates for county health board of trustees positions, under current law, are not required to run for election if the number of candidates is no greater than the number of positions to be filled. This act repeals this provision.
This act has an emergency clause.
SB16 - Creates new provisions establishing leave from employment for victims of certain crimes
Sponsor - Sen. Jill Schupp (D)
Summary - SB 16 - Under this act, any person employed by a public or private employer with at least 20 employees is entitled to unpaid leave if the person, or a family or household member, is a victim of domestic or sexual violence. Permissible reasons for taking leave include seeking medical attention, recovering from injury, obtaining victim services, obtaining counseling, participating in safety planning, and seeking legal assistance.
Such leave shall be limited to 2 weeks of leave per year if the employer employs at least 50 employees and 1 week per year if the employer employs at least 20 but not more than 49 employees.
Employees are required to give 48 hours notice of the intent to take leave and may be required to provide certification to the employer that the leave is necessary.
On return from leave, employees shall be restored to the same or equivalent employment position and shall not lose accrued benefits. Employers are required to maintain health coverage for the employee while on leave but the premium may be recovered if the employee does not return.
Employers are required to post and keep posted a notice summarizing the requirements of this act, which shall be prepared by the Director of the Department of Labor and Industrial Relations.
This act is substantially similar to SCS/SB 178 (2019), SB 739 (2018), SB 268 (2017), and SCS/SB 907 (2016), and similar to SB 130 (2015), SB 712 (2014) and SB 367 (2013).
SB18 - Authorizes sports wagering
Sponsor - Sen. Denny Hoskins (R)
Summary - SB 18 - This act allows the Missouri Lottery Commission to offer games based on the outcomes of sporting events. (Section 313.230)
This act also authorizes sports wagering, and modifies the definition of "gambling game" to include sports wagering.
Sports wagering shall only be authorized to be conducted on an excursion gambling boat or over the internet to persons physically located in this state. Such licensed facilities shall apply to the Missouri Gaming Commission for authorization to conduct sports wagering, and shall pay an application fee of $25,000. If granted a certificate of authority, a certificate holder shall be authorized to conduct sports wagering in a licensed facility or through an interactive sports wagering platform, as defined in the act. (Section 313.1006)
Certificate holders shall designate an area within the licensed facility for conducting sports wagering. (Section 313.1008)
Certificate holders shall ensure that the certificate holder's surveillance system covers all areas in which sports wagering is conducted, allow the Commission to be present through gaming agents during the hours sports wagering is conducted, ensure that individuals under the age of 21 are not making sports wagers, provide certain information to sports wagering patrons, and post a sign indicating the minimum and maximum amounts that may be wagered. (Section 313.1004)
Subject to the approval of the Commission, a certificate holder may contract with a third party to conduct sports wagering at the certificate holder's licensed facility. (Section 313.1008)
An interactive sports wagering platform, as defined in the act, may apply to the Commission for authority to offer sports wagering on behalf of a certificate holder. Such interactive sports wagering platform shall submit an application fee of $25,000. Each year after licensure, an interactive sports wagering platform shall submit an annual license renewal fee of $50,000. (Section 313.1010)
The Commission shall promulgate rules for a sports wagering self-exclusion program, as described in the act. The Commission shall also promulgate rules to ensure that advertisements for sports wagering do not target minors or other persons who are ineligible to place wagers, problem gamblers, or other vulnerable persons. (Section 313.1012)
The Commission shall conduct background checks on individuals seeking licenses under the act. Such background checks shall include a search for criminal history and any charges or convictions involving corruption or manipulation of sporting events.
A sports governing body may notify the Commission that it desires to restrict, limit, or exclude sports wagers, as defined in the act, on its sporting events, including restrictions on sources of data and associated video upon which an operator may rely in offering and paying wagers. The Commission may deny such request if it determines that it is arbitrary and capricious. Except in certain emergency situations, such restrictions shall not apply to tier one sports wagers on non-exhibition games or events of professional sports organizations, as defined in the act.
Certificate holders may use any data source to determine the results of sports wagers, provided the data is not obtained directly or indirectly from live event attendees or through automated computer programs. However, within thirty days of a sports governing body notifying the Commission of its desire to supply official league data to certificate holders for determining the results of tier two wagers, as defined in the act, certificate holders shall only use official league data to determine the results of such wagers. Certificate holders shall not purchase or utilize any personal biometric data of an athlete, as defined in the act, without written permission from the athlete's exclusive bargaining representative.
The Commission and certificate holders shall cooperate with investigations conducted by law enforcement agencies. (Section 313.1014)
A certificate holder shall maintain records of all bets and wagers placed through an interactive sports wagering platform, and all bets and wagers placed in person that exceed $10,000 in a 24-hour period, including personally identifiable information of the bettor, the amount and type of bet, the time the bet was placed, the location of the bet, the outcome of the bet, and records of abnormal betting activity for at least three years after the sporting event occurs. (Section 313.1016)
Any person who knowingly violates any procedure implemented under this act shall be liable for a civil penalty of not more than $5,000 for each violation, not to exceed $50,000 for violations arising out of the same transaction or occurrence. Such person shall also be subject to actions and penalties provided under current law, provided that any such financial penalties shall not exceed those provided for in the act.
Any person who places, or causes to be placed, a bet or wager on the basis of material nonpublic information relating to that bet or wager, or who knowingly engages in, facilitates, or conceals conduct that intends to improperly influence a betting outcome of a sporting event for purposes of financial gain in connection with betting or wagering on a sporting event shall be guilty of a Class E felony. The term "material nonpublic information" shall include personal biometric data. (Section 313.1018)
Within thirty days of the end of each calendar quarter, a certificate holder shall remit to the Commission a royalty fee of 0.25% of the amount wagered on sporting events conducted during the previous calendar quarter by sports governing bodies that have registered with the Commission, as described in the act. No later than April 30 of each year, a registered sports governing body may submit a request for disbursement of funds remitted by certificate holders in the previous calendar year. The Commission shall disburse the funds to the registered sports governing body in pro rata proportion of the total amount wagered on its sporting events. Any unclaimed royalty fees shall be distributed to certificate holders that timely remitted such fees. (Section 313.1019)
Within thirty days of the end of each calendar quarter, a certificate holder shall remit to the Commission a royalty fee of 0.25% of the amount wagered on sporting events involving at least one NCAA Football Bowl Subdivision football team or at least one NCAA Division I basketball team. No later than April 30 of each year, the Commission shall disburse such royalty fees evenly among the public universities in this state that sponsor an NCAA Football Bowl Subdivision football team or NCAA Division I basketball team. The royalty fees received by public universities under this act shall be used solely for athletics compliance. (Section 313.1020)
A tax is imposed at a rate of 9.0% on the adjusted gross receipts received from sports wagering conducted by a certificate holder. Such tax shall be remitted by the last business day of each month. Revenues received from the tax shall be deposited in the Gaming Proceeds for Education Fund.
A certificate holder shall also pay to the Commission an annual administrative fee of $50,000. In addition to such administrative fee, a certificate holder shall pay to the Commission a fee of $10,000 every five years for a reinvestigation of the certificate holder. Such fees shall be deposited in the Gaming Commission Fund. (Section 313.1021)
All sports wagers placed under this act shall be deemed to be initiated, received, and otherwise made on the property of an excursion gambling boat in this state. The intermediate routing of electronic data shall not determine the location or locations in which such wager is initiated, received, or otherwise made. (Section 313.1022)
The Commission shall establish a hotline or other method of communication that allows any person to confidentially report information about any conduct that the person believes is a violation of the provisions of this act. The Commission shall investigate all reasonable allegations and shall refer allegations that it deems credible to the appropriate law enforcement agency.
Sports wagering operators, sports governing bodies, professional sports franchises, and higher education institutions shall not discharge, demote, suspend, threaten, harass, or in any other manner discriminate against an employee because of any lawful act performed by the employee to provide information, cause information to be provided, or otherwise assist in an investigation regarding any conduct which the employee reasonably believes constitutes a violation of the provisions of this act. An employee may bring an action at law or equity for relief from a violation of this provision, as described in the act. Such action shall be commenced not later than one hundred eighty days from the later of the date on which the violation occurs or the date on which the employee became aware of the violation. (Section 313.1024)
This act is identical to SB 567 (2020) and to provisions contained in SB 643 (2020), is substantially similar to SB 754 (2020), HB 2318 (2020), HB 2691 (2020), HB 119 (2019), SB 1009 (2018), HB 2406 (2018), and to provisions contained in HCS/HB 2088 (2020), HCS/HB 2284 (2020), SS#3/SCS/SB 44 (2019), and SB 187 (2019), and is similar to HB 2320 (2018) and to a provision contained in SB 195 (2019).
SB19 - Establishes the Missouri Video Lottery Control
Sponsor - Sen. Denny Hoskins (R)
Summary - SB 19 - This act modifies several provisions relating to video lottery.
LOTTERY COMMISSION
This act allows the Missouri Lottery Commission to offer games based on the outcomes of sporting events. (Section 313.230)
MISSOURI VIDEO LOTTERY CONTROL ACT
This act establishes the Missouri Video Lottery Control Act.
This act allows the State Lottery Commission to implement a system of video lottery game terminals and to issue licenses to video lottery game manufacturers, distributors, operators, handlers, and retailers, as defined in the act. The Commission shall not allow a single vendor or licensee to be responsible for implementing the program, nor shall it allow a single vendor or licensee to control or operate more than twenty-five percent of video lottery game terminals in the state after December 31, 2026. (313.429.1 and .2)
Video lottery game terminals may be placed in fraternal organizations, veterans' organizations, truck stops, as defined in the act, and retail establishments licensed to sell liquor, beer, or wine for on-premise consumption. (Section 313.427)
Video lottery game terminals shall be connected to a centralized computer system developed or procured by the Commission. No video lottery game terminal shall be placed in operation without first connecting to such centralized computer system.
The Commission may impose a non-refundable application fee, as described in the act. The initial license shall be for a period of one year. Thereafter, the license renewal period shall be four years with the applicable license renewal fee paid for each year such license is renewed, as described in the act. In addition to such license fees, video lottery game operators shall pay the Commission an annual license fee of $200 for each video lottery game terminal placed in service. No license shall be issued to any person who has been convicted of a felony or crime involving illegal gambling. Sales agents shall register with the Commission and may not solicit or enter into any agreement with a retailer or retail establishment prior to such registration with the Commission. (Section 313.429.3 and .4)
Video lottery game operators shall pay winning tickets using a video lottery game ticket redemption terminal, which shall be located within the video lottery game retailer's establishment in direct proximity of where such video lottery games are offered. Video lottery game operators shall pay to the Commission thirty-two percent of any unclaimed cash prizes associated with winning tickets that have not been redeemed within 180 days of issue.
Video lottery game operators and video lottery game retailers shall enter into a written agreement for the placement of video lottery game terminals. The agreement shall specify an equal division of adjusted gross receipts between the operator and retailer after adjustments for taxes and administrative fees are made. Video lottery game operators and video lottery game retailers are prohibited from offering anything of value other than the percentage of adjusted gross receipts for the placement of video lottery terminals. Persons violating such prohibition forfeit the right to operate video lottery game terminals for a one-year period. (Section 313.429.7)
The cost of video lottery game terminal credits shall be $0.01, $0.05, $0.10, or $0.25, and the maximum wager played per video lottery game shall not exceed $5.00. No cash award for the maximum wager played on any individual lottery game shall exceed $1,000.
Operators shall not operate more than ten terminals at any one fraternal organization, veterans organization, or truck-stop, and not more than five terminals in any one establishment licensed to sell liquor by the drink for on-premise consumption. (Section 313.429.8)
A person under the age of twenty-one shall not play video lottery games, and such video lottery game terminals shall be under the supervision of a person that is at least twenty-one years of age. Video lottery game terminals shall be placed in a fully enclosed room that is continually monitored by video surveillance and where access to persons under the age of twenty-one is prohibited. Recorded video surveillance shall be made available as reasonably and specifically requested by the Commission. An operator that fails to review such video and report any known violation of law may be subject to an administrative fine not to exceed $5,000. Any operator or retailer found to have knowingly committed a violation of provisions governing the conduct of video lottery games may be subject to a fine of $5,000, the suspension of such operator's retailer's license for up to thirty days, or, in the case of repeated violations, the revocation of such operator's or retailer's license for up to one year. (Section 313.429.9)
Video lottery game operators shall pay to the Commission thirty-six percent of the video lottery game adjusted gross receipts. The net proceeds of the sale of video lottery game tickets shall be appropriated equally to public elementary and secondary education and public institutions of higher education, with an emphasis on funding elementary and secondary education student transportation costs and public institutions of higher education workforce development programs. The Commission shall compensate the administrative costs of the city or county in which a video lottery retailer maintains an establishment in an amount equal to four percent of the video lottery game adjusted gross receipts.
The remainder of video lottery game adjusted gross receipts, after the cost of the centralized computer system and administrative costs are paid and apportioned, shall be retained by video lottery game operators and shall be split evenly between video lottery game operators and video lottery game retailers as provided under an agreement. (Section 313.429.10)
All revenues collected by the Commission from license renewal fees and any reimbursements associated with the enforcement of the act shall be appropriated for administrative expenses associated with supervising and enforcing the provisions of the act. (Section 313.429.11)
The Commission shall contract with a state law enforcement entity to assist in conducting investigations into applicants for licenses and to investigate violations of the provisions of the act. (Section 313.429.12)
The use or possession of any video gaming terminal, gambling machine, or device capable of simulating lottery games, games of chance, or gambling games, and that is not licensed by the Lottery Commission or Gaming Commission shall be punishable under the provisions of Chapter 572 relating to illegal gambling. Any lottery vendor or licensee violating such provisions shall be guilty of a Class D felony and fined up to $10,000 per occurrence. The Commission shall suspend or revoke the license of any vendor or licensee that allows the use of any prohibited video gaming terminal. (Section 313.429.13)
Participation in the state lottery under this act shall not be construed to be a lottery or gift enterprise in violation of Article III, Section 39 of the Constitution of Missouri, and shall not constitute a valid reason for the denial or revocation of a permit to sell liquor. (Section 313.433)
This act allows a municipality or county to adopt an ordinance within one hundred eighty days of the effective date of this act prohibiting video lottery game terminals within the municipality or county. (Section 313.435)
This act is substantially similar to SB 566 (2020), SB 43 (2019), and SB 452 (2017), and to provisions contained in SS#3/SCS/SB 44 (2019) and SS/SCS/SB 767 (2018), and is similar to HB 990 (2017).
SB20 - Modifies provisions relating to orders of county commissions and county health center boards
Sponsor - Sen. Denny Hoskins (R)
Summary - SB 20 - Under current law, county commissions and county health center boards may promulgate orders and regulations regarding public health.
This act provides that before the adoption of such orders, the health center boards shall submit such orders to the governing body of the county or political subdivision. The governing body shall, within 30 days, either reject or modify such orders, ordinances, rules, or regulations.
Additionally, this act provides that before the adoption of such orders, a county commission or health center board shall issue a public notice of the proposed orders and allow public comment for 30 days. The county commission or county health center board may hold a non-contested hearing on the proposed order. However, if there is a declared state of emergency, a county commission or health center board does not need to issue a public notice.
SB21 - Modifies provisions relating to public health
Sponsor - Sen. Andrew Koenig (R)
Summary - SB 21 - This act modifies several provisions relating to public health. First, any political subdivision of this state, county health board, or the Department of Health and Senior Services shall not make and promulgate any public health orders, ordinances, rules, or regulations during a declared state of emergency and pertaining to such state of emergency for a cumulative period longer than 14 days in a 2 year period, unless authorized by the General Assembly, as described in the act. Additionally, no orders, ordinances, rules, or regulations promulgated by the Governor, political subdivisions, county health boards, or the Department of Health and Senior Services shall govern the number of people gathering or residing on private residential property during a declared state of emergency. No political subdivision shall make or modify any orders, ordinances, rules, or regulations during a declared state of emergency that has the effect, directly or indirectly, of a prohibited order, ordinance, rule, or regulation under this provision.
The Department may be permitted to delegate certain rulemaking authority to county commissions, county councils, or county health boards of trustees in declared states of emergencies, as specified in the act.
This act provides that the state, any state agency, political subdivision, county commission, county health center board, or person is prohibited from enacting, adopting, maintaining, or enforcing measures during a declared state of emergency that would restrict, directly or indirectly, the free exercise of religion.
Any order, ordinance, rule, or regulation made by a county commission, county health center board, or county health officer during a state of emergency and pertaining to that emergency shall first be submitted to the governing body of the county or political subdivision for approval, rejection, or modification. If the governing body fails to approve, with or without modification, such order within 30 days, then the order shall be considered rejected and shall not go into effect or become operative unless resubmitted for the governing body's consideration. County health officers may recommend orders, ordinances, rules, or regulations to county commissions, county councils, or county health center boards, but shall not have the authority to enact such orders, ordinances, rules or regulations.
Beginning January 1, 2021, this act allows a taxpayer that is a resident of a city or county that imposes any city-wide or county-wide ordinance or order prohibiting or restricting the use of the taxpayer's real property to receive a credit against property taxes owed on such affected property. The amount of the credit shall be a percentage of the property tax liability that is equal to the percentage of the calendar year that the restrictions on the use of the property were in place. The credit authorized by this act shall only apply to real property tax liabilities owed to a city or county imposing such an ordinance, and shall not apply to property tax liabilities owed to any other taxing jurisdiction.
Next, no quarantine order issued by a county health board shall require, under penalty of law, that a person subject to quarantine isolate himself or herself from members of the same physical household.
No public health order issued by any political subdivision, county health board, or state agency shall infringe on the parental rights of an individual, including decisions relating to the minor child's care and custody, upbringing, education, religious instruction, place of habitation, and physical and mental health care. Nothing in this provision shall be interpreted to limit the ability of such political subdivision or state agency to protect a child from clear, immediate, and substantial threat of child abuse or neglect. A positive test result for COVID-19 of a parent, guardian, or child shall not be the sole or determinative reason to remove a child from the care and custody of a parent or guardian.
Finally, no hospital shall adopt, and no political subdivision shall impose, any policy restricting the presence of or visitation by one visitor if requested by a pregnant or new mother, in accordance with the hospital's regular visitation hours, or restricting the presence or visitation of a child by the child's legal parent or guardian.
This act has an emergency clause.
SB22 - Modifies provisions relating to tax increment financing
Sponsor - Sen. Andrew Koenig (R)
Summary - SS/SB 22 - This act modifies several provisions relating to tax increment financing.
This act modifies the definitions of "blighted area" and "conservation area", and creates new definitions for "port infrastructure projects", "retail area", and "retail infrastructure projects". (Section 99.805)
This act modifies local tax increment financing projects by providing that a study shall be conducted by a land use planner, urban planner, licensed architect, licensed commercial real estate appraiser, or licensed attorney, which details how the area meets the definition of an area eligible to receive tax increment financing.
This act also provides that retail areas, as defined in the act, shall not receive tax increment financing unless such financing is exclusively utilized to fund retail infrastructure projects, as defined in the act, or unless such area is a blighted or conservation area. (Section 99.810)
Current law requires cities, towns, and villages located in St. Louis County, St. Charles County, or Jefferson County to establish a twelve member commission that shall include six members appointed by the county executive or presiding commissioner prior to the adoption of any resolution or ordinance approving tax increment financing projects. This act adds Cass County to such list of counties. (Section 99.820)
This act prohibits new projects from being authorized in any Greenfield area. (Section 99.843)
This act also prohibits new projects from being authorized in an area designated as a flood plain by the Federal Emergency Management Agency unless such projects are located in 1) Jackson, Platte, Clay, or Cole counties; 2) the cities of Springfield, St. Joseph, or Hannibal, 3) in a port district, provided such financing is utilized for port infrastructure projects; or 4) in a levee or drainage district created prior to August 28, 2021. Projects in flood plains shall not be authorized in St. Charles County unless the redevelopment area actually abuts a river or major waterway, as described in the act. (Section 99.847)
Current law allows districts and counties imposing a property tax for the purposes of providing emergency services to be entitled to reimbursement from the special allocation fund of a portion of the district's or county's tax increment. For projects approved after August 28, 2021, this act modifies such provision to allow reimbursement to ambulance districts, fire protection districts, and governing bodies operating a 911 center providing dispatch services and which impose economic activity taxes for such purposes. (Section 99.848)
This act is substantially similar to HB 1612 (2020), HCS/SS/SCS/SB 108 (2019), and HB 698 (2019), and to provisions contained in HCS/SS/SCS/SB 570 (2020), HCS/SCS/SB 616 (2020), and HCS/SS#2/SB 704 (2020), and are similar to SB 871 (2020), SB 311 (2019), HB 32 (2019), and SS/SCS/SB 859 (2018).
SB23 - Establishes the Missouri Empowerment Scholarship Accounts Program
Sponsor - Sen. Andrew Koenig (R)
Summary - SB 23 - This act establishes the Missouri Empowerment Scholarship Accounts Program.
For all fiscal years beginning on or after July 1, 2022, a taxpayer may make a qualifying contribution to an educational assistance organization and claim a tax credit equal to 85% of the amount of the contribution. The amount of the tax credit claimed shall not exceed 50% of the taxpayer's state tax liability for the tax year for which the credit is claimed, and a taxpayer may carry the credit forward to any of the next four tax years. Tax credits authorized under the program may not be transferred, sold, or assigned, and are not refundable.
The annual cumulative amount of tax credits that may be allocated shall not exceed $50 million. The State Treasurer shall establish a procedure to allocate the tax credits to the educational assistance organizations on a first come, first served basis. (Section 135.713)
An educational assistance organization shall meet certain requirements set forth in the act, including notifying the State Treasurer of its intent to provide scholarship accounts; being a 501(c)(3) organization; providing a receipt to taxpayers for contributions; ensuring that funds are used as specified in the act; distributing scholarship payments four times per year in an amount not to exceed the state adequacy target; carry forward no more than 25% of the revenue from contributions into the following fiscal year; providing the State Treasurer, upon request, with criminal background checks on all employees and board members; annually administer either the state achievement tests or nationally norm-referenced tests and provide such results to the parents of participating students and to the State Treasurer; conduct an annual parental satisfaction survey; and demonstrate financial accountability and viability, as described in the act.
Each educational assistance organization shall publicly report to the State Treasurer, by June first annually, the name and address of the organization, the total number and dollar amount of contributions during the previous calendar year, and the total number and dollar amount of scholarship accounts opened during the previous calendar year. (Section 135.714)
The State Treasurer shall provide standardized forms for program participants, and shall require a taxpayer to provide a copy of such receipt if claiming a tax credit under the program.
The State Treasurer or State Auditor may conduct an investigation of any educational assistance organization if it possesses evidence of fraud. In addition, the State Treasurer may bar an educational assistance organization from participating if the organization has failed to comply with program requirements.
The State Treasurer shall issue a report on the state of the program five years after it goes into effect, including information regarding the finances of the educational assistance organization, and educational outcomes of qualified students. (Section 135.716)
The provisions of the Missouri Sunset Act shall not apply to the program. (Section 135.719)
A student is eligible to receive funds in a Missouri Empowerment Scholarship Account if he or she is identified as having a disability as set forth in the act, is a child of a parent in active military service, is a ward of the state, or can certify that he or she has been bullied. A high school student may be eligible to receive funds, if he or she is enrolled in a vocational education program at his or her high school or at an area vocational school, or in any job training or educational program offered by a labor organization.
A qualified student shall also have attended a public school under circumstances set forth in the act or be eligible to begin kindergarten. (Section 166.700)
A parent of a qualified student shall only use the money in the account for certain expenses related to the qualified student's education, as described in the act.
The parent of a qualified student shall sign an agreement with an educational assistance organization to enroll the qualified student in a qualified school to receive an education for the student in certain subjects; not enroll the student, other than a student that is in the custody of the state, in a school operated by the qualified student's district of residence or in a charter school; release the district of residence from the obligation of educating the student while the student is enrolled in the program; use the Missouri Empowerment Scholarship Account money for only specified purposes; and not use the funds for consumable education supplies or tuition at a private school located outside of the state.
The scholarship accounts are renewable on an annual basis upon request of the parent of a qualified student. A qualified student shall remain eligible for renewal until the student completes high school. If a qualified student withdraws from the program by enrolling in a school other than a qualified school, or is disqualified from the program for violations specified in the act, the scholarship account shall be closed and any remaining funds shall be returned to the educational assistance organization for redistribution to other qualified students. When a student withdraws from the program, the responsibility for providing an education for that student transfers back to the student's district of residence.
The funds remaining in the scholarship account at the end of a school year shall remain in the account for the following school year. Any funds remaining in the account after graduation shall be returned to the educational assistance organization for redistribution to other qualified students. (Section 166.705)
Beginning in the 2023-2024 school year, the educational assistance organization shall conduct or contract for an annual audit of accounts to ensure compliance. A parent may be disqualified from program participation if the State Treasurer determines that the parent is found to have committed an intentional program violation. The State Treasurer may refer cases of substantial misuse of moneys to the Attorney General. (Section 166.710)
A person commits a Class A misdemeanor if he or she is found to have knowingly used moneys for any purposes other than those set forth in the act. (Section 166.715)
SB24 - Reduces the personal property assessment rate from 33.3% to 0.001% over five years
Sponsor - Sen. Bill Eigel (R)
Summary - SS#2/SB 24 - This act modifies several provisions relating to taxation.
LOCAL SALES TAXES
In addition to any local sales tax imposed or authorized to be imposed as of January 1, 2022, this act authorizes any taxing jurisdiction to impose one or more sales taxes for purposes to be designated by the taxing jurisdiction, provided that the total combined rate of local sales taxes imposed by a taxing entity that is an incorporated city, town, or village shall not exceed 4.5%; the total combined rate of local sales taxes imposed by a county shall not exceed 4.5%; the total combined rate of local sales taxes imposed by a city not within a county shall not exceed 9%; and for all other taxing jurisdictions, the total combined rate of sales taxes in any given taxing jurisdiction shall not exceed 3%. Such limits shall not apply to transient guest taxes or convention and tourism taxes.
In any election in which more than one sales tax levy is approved by the voters, and the passage of such levies results in a combined rate of sales tax in excess of the limits provided under the act, only the sales tax levy receiving the most votes shall become effective.
No taxing jurisdiction with a combined rate of sales tax in excess of the rates provided in the act as of August 28, 2021, shall be required to reduce or repeal any such sales tax rate. (Section 32.087)
This provision is substantially similar to SS/SB 123 (2021).
SENIOR CITIZENS' SERVICES FUND
Under current law, counties and the City of St. Louis may collect a tax for a Senior Citizens' Services Fund. This act provides that deposits in such a fund shall be expended only upon approval of the board of directors and, if in a county, only in accordance with the fund budget approved by the county.
Additionally, this act provides that the board of directors of the City of St. Louis may solicit, accept, and expend grants from private or public entities and enter into agreements to effectuate such grants so long as the transaction is in the best interest of the programs provided by the board and the proceeds are used exclusively to fund such programs. (Sections 67.990 and 67.993)
This act is identical to HB 666 (2021).
PUBLIC SAFETY SALES TAX
This act adds the cities of Clinton and Lincoln to the list of cities authorized to levy a sales tax upon voter approval for the purposes of improving public safety. (Section 94.902)
This provision is substantially similar to SB 160 (2021) and SB 873 (2020), and to provisions contained in HCS/SS#2/SCS/SB 523 (2020), HCS/SS/SCS/SB 570 (2020), HCS/SS/SCS/SB 594 (2020), HCS/SS#2/SB 704 (2020), HCS/SCS/SB 725 (2020), HCS/SB 774 (2020), SCS/HB 1700 (2020), HCS/HB 1701 (2020), and SS#2/SCS/HCS/HB 1854 (2020).
TAX INCREMENT FINANCING
This act modifies the definition of "blighted area" for the purposes of tax increment financing. (Section 99.805)
For tax increment financing projects approved or amended after December 31, 2021, the City of St. Louis may provide for the deposit of up to 10% of the tax increment financing revenues generated by the project into a Strategic Infrastructure for Economic Growth Fund to be established by the city. Moneys deposited in such fund may be expended by the city for the purpose of funding capital investments in public infrastructure that is located in a census tract that is defined as a low-income community or is eligible to be designated as a Qualified Opportunity Zone under federal law. (Section 99.821)
ETHANOL FUEL TAX CREDIT
For all tax years beginning on or after January 1, 2022, this act authorizes a tax credit for retail dealers selling higher ethanol blend at the retail dealer's service station, as such terms are defined in the act. The credit shall be equal to five cents per gallon of higher ethanol blend sold and dispensed through metered pumps at the service station during the tax year. The tax credit shall be nontransferable and nonrefundable. The total amount of tax credits authorized under the act in a given fiscal year shall not exceed $4 million.
This provision shall sunset on December 31, 2027, unless reauthorized by the General Assembly. (Section 135.755)
This provision is substantially similar to SB 140 (2021) and HB 601 (2021).
PROPERTY TAXES
Current law requires that personal property be assessed at 33.3% of its true value in money. This act requires political subdivisions to annually reduce such percentage such that the amount by which the revenue generated by taxes levied on such personal property is substantially equal to any growth in revenue generated by real property assessment growth, as defined in the act. Annual reductions shall be made until the percentage of true value in money at which personal property is assessed is equal to one-thousandth of one percent.
This act also provides that the assessed valuation for residential real property shall not exceed the previous assessed valuation for such property, exclusive of new construction and improvements, by more than five percent or the percent increase in inflation, whichever is greater.
This provision is identical to SB 131 (2021), is substantially similar to SCS/SBs 675 & 705 (2020), and is similar to a provision contained in HCS/SS/SCS/SB 570 (2020), HCS/SS/SCS/SB 594 (2020), and HCS/SCS/SB 725 (2020). (Section 137.115)
This act allows a county assessor, upon request of a taxpayer, to send personal property tax lists and notices in electronic form. (Section 137.280)
This provision is identical to SB 365 (2021).
Beginning January 1, 2021, this act allows a taxpayer that is a resident of a city or county that imposes one or more restrictive orders for a combined total in excess of fifteen days in a calendar year to receive a credit against property taxes owed on such affected property. A restrictive order shall be any city-wide or county-wide ordinance or order imposed by a city or county that prohibits or otherwise restricts the use of a taxpayer's real property, including, but not limited to, occupancy restrictions, but shall not include any ordinance or order prohibiting or restricting the use of a taxpayer's real property due to a violation of a public health or safety code.
The amount of the credit shall be a percentage of the property tax liability that is equal to the percentage of the calendar year that the restrictions on the use of the property were in place, provided that the first fifteen total combined days of all such orders shall not count toward such calculation of the credit. A taxpayer shall pay his or her property taxes in full prior to submitting a statement to the county collector requesting the credit authorized by the act. Within thirty days of the receipt of such statement, the city or county shall issue the credit to the taxpayer.
The credit authorized by this act shall only apply to real property tax liabilities owed to a city or county imposing a restrictive order, and shall not apply to property tax liabilities owed to any other taxing jurisdiction. (Section 139.305)
This provision contains an emergency clause.
This provision is identical to SS/SCS/SB 100 (2021) and is substantially similar to a provision contained in SBs 12, et. al (2021).
INCOME TAX
For the tax year beginning on or after January 1, 2021, and ending on or before December 31, 2021, this act authorizes a tax deduction for taxpayers with a qualifying child dependent who is attending elementary or secondary school remotely due to Severe Acute Respiratory Syndrome Coronavirus 2. The tax deduction shall be equal to the lesser of $1,500 or the amount of expenses incurred during the 2020 or 2021 calendar year for personal computers and school supplies, as defined in the act, digital subscriptions required by the qualifying child's school district, tutoring services, and internet access. (Section 143.121)
This provision is identical to SB 48 (2021).
LOCAL USE TAXES
This act modifies ballot language required for the submission of a local use tax to voters by including language stating that the approval of the local use tax will eliminate the disparity in tax rates collected by local and out-of-state sellers by imposing the same rate on all sellers. (Section 144.757)
This provision is identical to SB 161 (2021), SB 652 (2020), and HB 1584 (2020), and to a provision contained in SS#2/SCS/SB 648 (2020), SB 659 (2020), HCS/SS#2/SB 704 (2020), SCS/SB 770 (2020), HB 805 (2020), SB 872 (2020), SS#2/SCS/HCS/HB 1854 (2020), HB 1895 (2020), HB 2172 (2020), HB 2238 (2020), SCS/SB 189 (2019), SS/SCS/SBs 46 & 50 (2019), SS/HCS/HB 255 (2019), SCS/HCS/HB 674 (2019), and HB 701 (2019), is substantially similar to a provision contained in SCS/SB 529 (2020) and SCS/HB 1700 (2020), and is similar to a provision contained in HCS#2/HB 1957 (2020).
CAPITOL COMPLEX TAX CREDIT
This act creates the Capitol Complex Tax Credit Act.
The Capitol Complex Fund is authorized to receive any eligible monetary donation, as defined in the act, and shall be segregated into two accounts: a rehabilitation and renovation account, and a maintenance account. Ninety percent of the revenues deposited into the fund shall be placed in the rehabilitation and renovation account and seven and one-half percent of revenues deposited in the fund shall be placed in the maintenance account. The remaining two and one-half percent of the funds may be used for the purposes of fundraising, advertising, and administrative costs.
The choice of projects for which money is to be used, as well as the determination of the methods of carrying out the project and the procurement of goods and services, shall be made by the Commissioner of Administration. No moneys shall be released from the fund for any expense without the approval of the Commissioner of Administration.
For all taxable years beginning on or after January 1, 2021, any qualified donor, as defined in the act, shall be allowed a credit against any state income tax (except employer withheld taxes) or state taxes imposed on financial institutions for an amount equal to fifty percent of the monetary donation amount. Any amount of tax credit that exceeds the qualified donor's state income tax liability may be refunded or carried forward for the following four years.
For all taxable years beginning on or after January 1, 2021, a qualified donor shall be allowed a credit against any state income tax (except employer withheld taxes) or state taxes imposed on financial institutions for an amount equal to thirty percent of the value of the eligible artifact donation, as defined in the act. Any amount of tax credit that exceeds the donor's tax liability shall not be refunded for artifacts, but the credit may be carried forward for four subsequent years.
The Department of Economic Development shall not issue tax credits for donations to the Capitol Complex Fund in excess of $10 million per year in the aggregate. Donations received in excess of the cap shall be placed in line for tax credits the following year. Alternatively, a donor may donate without receiving the credit or may request that their donation is returned.
Tax credits issued for donations under this act are not subject to any fee. Tax credits issued under this act may be assigned, transferred, sold, or otherwise conveyed.
This act shall sunset August 28, 2027, unless reauthorized by the General Assembly. (Section 620.3210)
This provision is identical to SB 36 (2021), SCS/SB 586 (2020), and HCS/HB 1713 (2020), and to a provision contained in HCS/SS/SCS/SB 570 (2020), HCS/SCS/SB 616 (2020), and HCS/SS#2/SB 704 (2020), and is substantially similar to SB 255 (2019) and to a provision contained in SB 545 (2018), HB 2691 (2018) and SCS/SB 6 (2017).
PUBLIC SAFETY FUNDS
This act establishes the "Economic Distress Zone Fund" which shall be a fund used solely by the Department of Public Safety to provide funding to organizations registered with the IRS as a 501(c)(3) corporation that provide services to residents of the state in areas of high incidents of crime and deteriorating infrastructure, as defined in the act, for the purpose of deterring criminal behavior in such areas. If money appropriated to the fund exceeds $3 million dollars, excluding any money made available by gift or otherwise, such money shall revert to general revenue. This provision shall sunset on August 28, 2024.
Finally, this amendment also establishes the "988 Public Safety Fund" which shall be a fund used solely by the Department of Public Safety to provide funding to employee assistance programs established by a law enforcement agency or emergency services provider to provide professional counseling or support services to employees. If money appropriated to the fund exceeds $1 million dollars, excluding any money made available by gift or otherwise, such money shall revert to general revenue.
Provisions of this amendment are substantially similar to SB 488 (2021) and to provisions in SS/SB 24 (2021).
Sponsor - Sen. Bill Eigel (R)
Summary - SB 25 - This act modifies provisions related to charter schools and establishes the Missouri Empowerment Scholarship Accounts Program.
MISSOURI EMPOWERMENT SCHOLARSHIP PROGRAM
For all fiscal years beginning on or after July 1, 2022, a taxpayer may make a qualifying contribution to an educational assistance organization and claim a tax credit equal to the contribution. The amount of the tax credit claimed shall not exceed 50% of the taxpayer's state tax liability for the tax year for which the credit is claimed, and a taxpayer may carry the credit forward to any of the next four tax years. Tax credits authorized under the program may not be transferred, sold, or assigned, and are not refundable.
The annual cumulative amount of tax credits that may be allocated shall not exceed $50 million. The State Treasurer shall establish a procedure to allocate the tax credits to the educational assistance organizations on a first come, first served basis. (Section 135.713)
An educational assistance organization shall meet certain requirements set forth in the act, including notifying the State Treasurer of its intent to provide scholarship accounts; being a 501(c)(3) organization; providing a receipt to taxpayers for contributions; ensuring that funds are used as specified in the act; distributing scholarship payments four times per year in an amount not to exceed the state adequacy target; carry forward no more than 25% of the revenue from contributions into the following fiscal year; providing the State Treasurer, upon request, with criminal background checks on all employees and board members; annually administer either the state achievement tests or nationally norm-referenced tests and provide such results to the parents of participating students and to the State Treasurer; conduct an annual parental satisfaction survey; and demonstrate financial accountability and viability, as described in the act.
Each educational assistance organization shall publicly report to the State Treasurer, by June first annually, the name and address of the organization, the total number and dollar amount of contributions during the previous calendar year, and the total number and dollar amount of scholarship accounts opened during the previous calendar year. (Section 135.714)
The State Treasurer shall provide standardized forms for program participants, and shall require a taxpayer to provide a copy of such receipt if claiming a tax credit under the program.
The State Treasurer or State Auditor may conduct an investigation of any educational assistance organization if it possesses evidence of fraud. In addition, the State Treasurer may bar an educational assistance organization from participating if the organization has failed to comply with program requirements.
The State Treasurer shall issue a report on the state of the program five years after it goes into effect, including information regarding the finances of the educational assistance organization, and educational outcomes of qualified students. (Section 135.716)
The provisions of the Missouri Sunset Act shall not apply to the program. (Section 135.719)
A student is eligible to receive funds in a Missouri Empowerment Scholarship Account if he or she attended public school full-time for at least one semester in the last year, previously participated in the program, is eligible to begin kindergarten, is attending school for the first time, or is the child of active duty military members.
(Section 166.700)
A parent of a qualified student shall only use the money in the account for certain expenses related to the qualified student's education, as described in the act.
The parent of a qualified student shall sign an agreement with an educational assistance organization to enroll the qualified student in a qualified school to receive an education for the student in certain subjects; not enroll the student, other than a student that is in the custody of the state, in a school operated by the qualified student's district of residence or in a charter school; release the district of residence from the obligation of educating the student while the student is enrolled in the program; use the Missouri Empowerment Scholarship Account money for only specified purposes; and not use the funds for consumable education supplies or tuition at a private school located outside of the state.
The scholarship accounts are renewable on an annual basis upon request of the parent of a qualified student. A qualified student shall remain eligible for renewal until the student completes high school. If a qualified student withdraws from the program by enrolling in a school other than a qualified school, or is disqualified from the program for violations specified in the act, the scholarship account shall be closed and any remaining funds shall be returned to the educational assistance organization for redistribution to other qualified students. When a student withdraws from the program, the responsibility for providing an education for that student transfers back to the student's district of residence.
The funds remaining in the scholarship account at the end of a school year shall remain in the account for the following school year. Any funds remaining in the account after graduation shall be returned to the educational assistance organization for redistribution to other qualified students. (Section 166.705)
Beginning in the 2023-2024 school year, the educational assistance organization shall conduct or contract for an annual audit of accounts to ensure compliance. A parent may be disqualified from program participation if the State Treasurer determines that the parent is found to have committed an intentional program violation. The State Treasurer may refer cases of substantial misuse of moneys to the Attorney General. (Section 166.710)
A person commits a Class A misdemeanor if he or she is found to have knowingly used moneys for any purposes other than those set forth in the act. (Section 166.715)
These provisions are substantially similar to SB 707 (2020), HB 1733 (2020), SS/SCS/SB 160 (2019), and are similar to HB 34 (2019), HCS/HB 478 (2019), SB 612 (2018), SS#2/SCS/SB 313 (2017) and to provisions contained in SCS/SB 32 (2017), SB 609 (2016), SB 531 (2015), and HCS/HBs 1589 & 2307 (2016).
CHARTER SCHOOLS
Under this act, charter schools may be operated in any school district located within a charter county as well as in any municipality with a population greater than 30,000.
Procedures relating to changes in a school district's accreditation status that affect charter schools are repealed under this act. (Section 160.400)
Under this act, St. Louis City shall not adopt, enforce, impose, or administer an ordinance, local policy, or local resolution that prohibits property sold, leased, or transferred by the city from being used for any lawful education purpose by a charter school.
St. Louis City may not impose, enforce, or apply any deed restriction that expressly, or by its operation, prohibits property sold, leased, or transferred by the city from being used for any lawful educational purpose by a charter school.
If St. Louis City offers property of the city for sale, lease, or rent, St. Louis shall not refuse to sell, lease, or rent to a charter school solely because the charter school intends to use the property for an educational purpose.
Any deeds that have been executed and recorded prior to the effective date of this act shall be exempt from this provision.
(Section 160.422)
These provisions are substantially similar to SB 649 (2020), SB 603 (2020), HB 1917 (2020), SS#2/SCS/SB 292 (2019), SCS/HB 485 (2019), and is similar to HCS/HB 581 (2019), SB 51 (2019), SCS/SB 271 (2019), HCS/HB 924 (2019), HCS/SS/SB 218 (2019).
SB26 - Creates provisions relating to public safety
Sponsor - Sen. Bill Eigel (R)
Summary - SS/SB 26 - This act creates provisions relating to public safety.
LOCAL LAW ENFORCEMENT BUDGETS (Section 67.030)
Under current law, the governing body of each political subdivision may revise, alter, increase, or decrease items in a proposed budget. This act provides that any taxpayer of a political subdivision may initiate an action for injunctive relief, which the court shall grant, if the governing body of such political subdivision decreases the budget for its law enforcement agency by an amount exceeding more than 12% relative to the proposed budgets of other departments of the political subdivision over a five year aggregate amount.
These provisions are identical to provisions in SCS/SB 66 (2021).
OFFENSES INELIGIBLE FOR PROBATION (Section 557.045)
This act adds to the offenses ineligible for probation any dangerous felony where the victim is a law enforcement officer, firefighter, or an emergency service provider while in the performance of his or her duties.
These provisions are identical to provisions in SCS/SB 66 (2021).
OFFENSE OF UNLAWFUL TRAFFIC INTERFERENCE (Section 574.045)
This act creates the offense of unlawful traffic interference if, with the intention to impede vehicular traffic, the person walks, stands, sits, kneels, lays, or places an object in a manner that blocks passage by a vehicle on any public street or highway.
This offense is a Class A misdemeanor if a person blocks a public street for the first violation and a Class E felony for any subsequent violation.
This offense is a Class E felony if a person blocks an interstate highway.
This offense is a Class D felony if a person blocks a street or highway as part of an unlawful assembly.
These provisions are identical to SB 9 (2020 Extra Special Session) and HB 288 (2019).
VANDALISM (Section 574.085)
Under current law, a person commits the offense of institutional vandalism if he or she knowingly vandalizes certain structures. This act provides that a person shall be guilty of a Class E felony if he or she knowing vandalizes any public monument or structure on public property.
These provisions are identical to provisions in SCS/SB 66 (2021).
LAW ENFORCEMENT OFFICER DISCIPLINARY ACTIONS (Section 590.502)
This act provides that when a law enforcement officer who reasonably believes he or she is under investigation which could lead to disciplinary action, demotion, dismissal, transfer, or placement that could lead to economic loss, the investigation shall include the following conditions:
• The law enforcement officer shall be informed in writing of the existence and nature of the alleged violation and who will be conducting the investigation;
• Any complaint filed shall be supported by an affidavit and if information in the affidavit is false then it shall be presented to a prosecuting or circuit attorney;
• Any investigation shall be conducted for a reasonable length of time and only while the officer is on duty unless any exigent circumstances prevent such questioning while on duty;
• Any investigation shall be conducted at a secure location at the agency that is conducting the investigation or the office of the officer unless the officer consents to another location;
• The law enforcement officer shall be questioned by a single investigator and shall be informed of the name and rank of the questioning officer;
• Law enforcement officers shall not be threatened, harassed, or promised rewards for answering questions, except that a law enforcement officer may be compelled to give protected statements to an investigator under direct control of the agency;
• Law enforcement officers are entitled to have an attorney or duly authorized representative present during questioning and
prior to the questioning the officer and his or her representative shall have the opportunity to review any audio or video in the possession of the agency;
• A complete record of the investigation shall be kept by the agency and a copy shall be provided to the officer upon request;
• The agency conducting the investigation shall have 90 days to complete such investigation and may extend the investigation under certain circumstances;
• The officer shall be informed in writing within 5 days of the conclusion of the investigative findings and any recommendations for further action; and
• A complete record of the administrative investigation shall be kept by the law enforcement agency and all records shall be confidential and not subject to disclosure under Sunshine Law.
Any law enforcement officer suspended without pay shall be entitled to a full due process hearing as provided in the act. If the law enforcement officer is entitled to a hearing, a hearing shall be scheduled no more than 120 days following the notification of discipline, unless waived by the charged law enforcement officer. Any decision following the hearing shall be in writing and shall include findings of fact.
This act provides that law enforcement officers shall have the opportunity to provide a written responses to any adverse materials in their personnel file. Law enforcement officers shall not receive separate punishments for the same alleged act by multiple administrative bodies.
Employers shall defend and indemnify law enforcement officers against civil claims made against an officer while the officer was acting within his or her duties as a law enforcement officer. If any criminal convictions arise out of the same conduct, the employer is no longer obligated to defend the officer in the civil claim. Law enforcement officers shall not be disciplined or dismissed as a result of the assertion of their constitutional rights in any judicial proceeding.
This act provides that a law enforcement officer may bring an action for enforcement of these provisions in the circuit court for the county in which the law enforcement agency or governmental body has its principal place of business. If the court finds that the law enforcement agency or governmental body violated the provisions of this act, the court may impose a civil penalty in the amount up to $5,000 for each violation. Upon a find by a preponderance of the evidence that a law enforcement agency or governmental body has purposely violated this act, the court may impose a civil penalty in the amount of up to $10,000.
These provisions are similar to SB 1053 (2020) and HB 1889 (2020).
SB28 - Modifies provisions of the Missouri Education Savings Program
Sponsor - Sen. Sandy Crawford (R)
Summary - SB 28 - Under this act, the Missouri Education Savings Program is renamed the "Missouri Education Program".
The State Treasurer is to receive contributions from any person or legal entity on behalf of, and make grants to, eligible children to pay for qualified higher education expenses. The Treasurer shall establish a separate savings account for each qualified child under this act and shall deposit scholarship seed
money, contributions, and interest earnings as specified. Any
amount in such a savings account that is not expended for qualified higher education expenses by the qualified beneficiary's thirtieth birthday will revert back to the program fund.
The fund shall be used to provide scholarship seed money and to pay for personal service, equipment, and other expenses of the treasurer related to administration.
This act is substantially similar to HCS/HB 2261 (2020).
SB30 - Establishes the "Show Me a Brighter Future Scholarship Act"
Sponsor - Sen. Mike Cierpiot (R)
Summary - SB 30 - This act establishes the "Show Me a Brighter Future Scholarship Program".
Any taxpayer who makes a qualifying contribution to the Show Me a Brighter Future Scholarship Fund set forth in the act may claim a tax credit equal to 100% of the total contribution. The amount of the tax credit claimed by an individual taxpayer or a married couple filing jointly shall not exceed 50% of the taxpayer's state tax liability for the year in which the credit is claimed, nor shall a corporate taxpayer claim a tax credit in excess of 50% of such taxpayer's state tax liability for the year.
The Department of Revenue shall create a receipt to be issued to a taxpayer to indicate the value of a contribution received. The State Treasurer shall certify the tax credit amount to the taxpayer. Such credit may be carried forward to any of the taxpayer's three subsequent tax years. No tax credits authorized under the program shall be transferred, sold, or assigned, and are not refundable.
The cumulative amount of tax credits that may be allocated to all taxpayers contributing to the scholarship fund in the first year of the program shall not exceed $25 million. If the amount of the tax credits claimed in the first tax year exceeds 90% of the tax credits available, the amount of tax credits available shall increase by 10% in the subsequent years, except that the total amount of tax credits available in a year shall not exceed $50 million. Tax credits shall be allocated by the State Treasurer on a first come, first served basis.
A taxpayer who makes a contribution to the scholarship fund shall not designate the student who will receive a scholarship grant.
(Section 135.732)
The State Treasurer shall adopt rules and procedures necessary to implement the provisions of this act, including rules setting forth the procedure for awarding scholarship grants in the order of preference set forth in the act, reporting requirements, responsibilities of a parent of an eligible student, and responsibilities of an eligible student's district of residence.
The State Treasurer shall also provide each eligible student an explanation of a qualifying private school's special education program, as set forth in the act.
Under this act, an eligible student is any student who is a member of a household whose total annual income does not exceed an amount equal to two times the income standard used to qualify for free and reduced price lunch; who has attended a public school in the preceding academic school year or is starting school in the state for the first time, except for a student who is an active duty military dependent who relocated to Missouri; received a scholarship grant from the program in the preceding year; or who is starting school in Missouri for the first time and is a sibling of a student already enrolled in the program.
The dollar amount of a scholarship grant awarded to an eligible student shall not exceed the state adequacy target, or the actual tuition at a qualifying school, whichever is less. The amount of a scholarship grant awarded to a student who qualifies for free or reduced price lunch or who is a limited English proficiency student shall not exceed an amount equal to the state adequacy target multiplied by 1.25, or the actual tuition at a qualifying school, whichever is less. The amount of a scholarship grant awarded to a special education eligible student shall not exceed an amount equal to the state adequacy target multiplied by 1.75, or the actual tuition at a qualifying school, whichever is less.
Scholarship grants shall only be used for payment of tuition at a qualifying school, including special education services.
The State Treasurer may bar a parent from future participation in the program if the State Treasurer establishes that the parent has intentionally or negligently spent scholarship grant funds for a purpose other than that allowed under the act or by rule.
Six years after the program has gone into effect, the State Treasurer shall issue a report on the state of the program, which shall include information regarding the finances of the program, the educational outcomes of eligible students, and the results of annual parental satisfaction surveys.
The State Treasurer shall provide a standardized format for qualifying schools to provide the results from an annual parental satisfaction survey, which shall include certain elements set forth in the act.
(Section 135.734)
This act establishes the "Show Me a Brighter Future Scholarship Fund" within the State Treasury. Subject to appropriation, moneys in the fund shall be used solely by the State Treasurer to make scholarship grants and to pay for personal service, equipment, and other expenses of the State Treasurer related to the administration of this act.
(Section 135.736)
The Missouri Sunset Act shall not apply to this act.
(Section 135.738)
Under this act, the "Missouri Education Savings Program" shall be known as the "Missouri Education Program".
(Section 166.400)
This act is similar to SB/SCS 581 (2020) and HB 2068 (2020).
SB31 - Modifies provisions relating to orders of county commissions and county health center boards
Sponsor - Sen. Mike Cierpiot (R)
Summary - SB 31 - Under current law, county commissions and county health center boards may promulgate orders and regulations regarding public health.
This act provides that after the adoption of such orders by county commissions or health center boards, the governing body of the county or political subdivision shall, within 30 days, have the authority to adopt, reject, or modify such orders. Additionally, any person or corporation that violates such orders shall be punished by a fine not to exceed $25.
Sponsor - Sen. Lauren Arthur (D)
Summary - SB 33 - This act establishes the Competency-Based Education Grant Program. By application, the Department of Elementary and Secondary Education shall award grants from the fund to eligible school districts for the purpose of providing competency-based education programs. The Department shall facilitate the creation, sharing, and development of course assessments, curriculum, training and guidance for teachers, and best practices for the school districts that offer competency-based education courses.
(Section 161.380)
This act establishes the Competency-Based Education Task Force to study and develop competency-based education programs in public schools. The Task Force shall conduct interviews and at least three public hearings to identify promising competency-based education programs and obstacles to implementing such programs. Before December 1 of each year, the Task Force shall present its findings and recommendations to the Speaker of the House of Representatives, the President Pro Tempore of the Senate, the Joint Committee on Education, and the State Board of Education.
(Section 161.385)
Under this act, school districts and charter schools shall receive state school funding under the foundation formula for high school students who are taking competency-based courses offered by their school district or charter school.
Attendance of a student enrolled in a competency-based course shall equal the product of the district or charter school's prior year average attendance percentage multiplied by the total number of attendance hours normally allocable to a non-competency-based course of equal credit value.
(Section 162.1255)
This act is similar to SB 582 (2020) and SCS/SB 445 (2019).
Sponsor - Sen. Lauren Arthur (D)
Summary - SB 34 - This act establishes the Show Me Success Diploma Program as an alternative pathway to graduation for high school students. Students may earn the show me success diploma beginning at the end of a student's tenth grade year. By July 1, 2022, the Department of Elementary and Secondary Education shall develop detailed requirements for students to become eligible for the show me success diploma.
Students who earn a show me success diploma may elect to remain in high school. Alternatively, a student having earned the diploma may instead enroll in a qualifying postsecondary educational institution. For each student enrolled in such an institution, an amount equal to ninety percent of the pupil's proportionate share of the state, local, and federal aid that the district or charter school receives for such pupil, shall be deposited into an account that lists the pupil as the beneficiary.
SB35 - Establishes the Competency-based Education Task Force
Sponsor - Sen. Lauren Arthur (D)
Summary - SB 35 - This act establishes the Competency-Based Education Task Force to study and develop competency-based education programs in public schools. The Task Force shall conduct interviews and at least three public hearings to identify promising competency-based education programs and obstacles to implementing such programs. Before December 1 of each year, the Task Force shall present its findings and recommendations to the Speaker of the House of Representatives, the President Pro Tempore of the Senate, the Joint Committee on Education, and the State Board of Education.
SB36 - Establishes the Capitol Complex Tax Credit Act
Sponsor - Sen. Mike Bernskoetter (R)
Summary - SB 36 - This act creates the Capitol Complex Tax Credit Act.
The Capitol Complex Fund is authorized to receive any eligible monetary donation, as defined in the act, and shall be segregated into two accounts: a rehabilitation and renovation account, and a maintenance account. Ninety percent of the revenues deposited into the fund shall be placed in the rehabilitation and renovation account and seven and one-half percent of revenues deposited in the fund shall be placed in the maintenance account. The remaining two and one-half percent of the funds may be used for the purposes of fundraising, advertising, and administrative costs.
The choice of projects for which money is to be used, as well as the determination of the methods of carrying out the project and the procurement of goods and services, shall be made by the Commissioner of Administration. No moneys shall be released from the fund for any expense without the approval of the Commissioner of Administration.
For all taxable years beginning on or after January 1, 2021, any qualified donor, as defined in the act, shall be allowed a credit against any state income tax (except employer withheld taxes) or state taxes imposed on financial institutions for an amount equal to fifty percent of the monetary donation amount. Any amount of tax credit that exceeds the qualified donor's state income tax liability may be refunded or carried forward for the following four years.
For all taxable years beginning on or after January 1, 2021, a qualified donor shall be allowed a credit against any state income tax (except employer withheld taxes) or state taxes imposed on financial institutions for an amount equal to thirty percent of the value of the eligible artifact donation, as defined in the act. Any amount of tax credit that exceeds the donor's tax liability shall not be refunded for artifacts, but the credit may be carried forward for four subsequent years.
The Department of Economic Development shall not issue tax credits for donations to the Capitol Complex Fund in excess of $10 million per year in the aggregate. Donations received in excess of the cap shall be placed in line for tax credits the following year. Alternatively, a donor may donate without receiving the credit or may request that their donation is returned.
Tax credits issued for donations under this act are not subject to any fee. Tax credits issued under this act may be assigned, transferred, sold, or otherwise conveyed.
This act shall sunset August 28, 2027, unless reauthorized by the General Assembly.
This act is identical to SCS/SB 586 (2020) and HCS/HB 1713 (2020), and to a provision contained in HCS/SS/SCS/SB 570 (2020), HCS/SCS/SB 616 (2020), and HCS/SS#2/SB 704 (2020), and is substantially similar to SB 255 (2019) and to a provision contained in SB 545 (2018), HB 2691 (2018) and SCS/SB 6 (2017).
SB39 - Creates additional protections to the right to bear arms
Sponsor - Sen. Eric Burlison (R)
Summary - SB 39 - This act creates the "Second Amendment Preservation Act", and lists various declarations of the Missouri General Assembly regarding the United States Constitution and the scope of the federal government's authority. In addition, the act declares that federal supremacy does not apply to federal laws that restrict or prohibit the manufacture, ownership, and use of firearms, firearm accessories, or ammunition within the state because such laws exceed the scope of the federal government's authority. Laws necessary for the regulation of the land and the United States Armed Forces are excluded from the types of federal firearms laws that exceed federal authority.
This act declares as invalid all federal laws that infringe on the right to bear arms under the Second Amendment to the U.S. Constitution and Article I, Section 23 of the Missouri Constitution. Some laws declared invalid under this act include certain taxes, certain registration and tracking laws, certain prohibitions on the possession, ownership, use, or transfer of a specific type of firearm, and confiscation orders.
The act declares that it is the duty of the courts and law enforcement agencies to protect the rights of law-abiding citizens to keep and bear arms.
Under this act, no public officer or state or local employee has the authority to enforce firearms laws declared invalid by the act.
Any public officer or state or local employee who tries to enforce the firearms law declared invalid by the act or any person who acts under the color of law to deprive a Missouri citizen of rights or privileges ensured by the federal and state constitutions shall be liable for redress. In such an action attorney's fees and costs may be awarded, and official or qualified immunity shall not be available to the defendant as a defense. Such officer or employee may also be prohibited from serving as a law enforcement officer for the state or any political subdivision.
This act contains a severability clause.
This act is substantially similar to SB 588 (2020), SB 367 (2019) and similar to HB 786 (2019), HB 1760 (2018), and similar to provisions in HB 1439 (2014).
Sponsor - Sen. Bill White (R)
Summary - SB 42 - This act modifies provisions relating to liability for civil damages resulting from the state of emergency due to COVID-19. These provisions shall apply to all civil actions filed on or after the effective date of this act, and shall apply to all claims based on acts or omissions occurring during an emergency due to COVID-19. Additionally, this act contains an emergency clause.
LIABILITY OF HEALTH CARE PROVIDERS (Section 44.045)
This act provides that any health care provider, as defined in the act, who provides care as necessitated by the COVID-19 pandemic shall not be liable for any civil damages or administrative sanctions for any failure to exercise the skill and learning of an ordinarily careful health care provider in similar circumstances in the delivery or nondelivery of such health care regardless of whether or not the provider is under an official deployment.
However, a health care provider shall be liable for damages for acts or omissions in rendering health care necessitated by an emergency due to COVID-19 when a person has sustained a serious injury as a result of malicious misconduct or conduct that intentionally caused damage to the plaintiff, instead of willful and wanton acts or omissions. Evidence of negligence, including an indifference to or a conscious disregard for the safety of others, shall not constitute malicious misconduct or intentional conduct. A serious injury is defined as a positive diagnosis of an injury or illness resulting in medical treatment or inpatient hospitalization, permanent impairment of a bodily function, or death.
Such limitations on liability shall only apply to acts or omissions that occur during the period of time in which the Governor declared a state of emergency due to COVID-19 and shall not extend to medical treatments or procedures, facility operations, or other services performed that were not related to COVID-19.
CONTRACTS TO LIMIT RECOVERY AND COVENANTS NOT TO EXECUTE (Section 537.065)
No claim based on acts or omissions occurring during an emergency due to COVID-19 shall be the subject of any contract to limit recovery or any covenant not to execute. Any such contract or covenant and any arbitration award, judgment, or order applicable to any claim that is the subject of any such contract or covenant shall be null and void as against public policy.
LIABILITY OF COVERED PRODUCTS (Section 537.768)
This act provides that any person who designs, manufactures, labels, sells, distributes, or donates a product used in response to an emergency due to COVID-19 shall not be liable in a civil action arising out of the manufacture, design, importation, distribution, packaging, labeling, lease, or sale of such product if the person:
(1) Does not make the covered product in the ordinary course of business;
(2) Does make the covered product in the ordinary course of business and the COVID-19 emergency required the product to be made in a modified manufacturing process that is outside the ordinary course of business; or
(3) Does make the covered product in the ordinary course of business and the product is used in a modified manner in response to the COVID-19 emergency.
Additionally, any person who selects or dispenses a product in response to an emergency due to COVID-19 shall not be liable in any civil action claimed to have arisen from the selection, dispensation, or use of the product.
To file and sustain a claim of use or misuse of a covered product, the plaintiff shall prove by clear and convincing evidence that a person:
(1) Had actual knowledge that the product was defective and that there was a substantial likelihood that the defect would cause the injury that is the basis of the action and the person acted with a deliberate and flagrant disregard for the safety of others; or
(2) Intentionally harmed the plaintiff.
This provision does not create a claim, eliminate a required element of any claim, affect the rights, remedies, or protections under the Workers' Compensation Law, or amend or repeal any other immunity or limitation of liability.
LIABILITY OF PREMISES (Section 537.790)
A premises owner, as defined in the act, shall not be liable for any claim or cause of action for damages arising out of or based on exposure or potential exposure to COVID-19 that was sustained on the premises which was related to an emergency due to COVID-19 unless the plaintiff can prove by clear and convincing evidence that the owner intentionally harmed the plaintiff without just cause or acted with a deliberate and flagrant disregard for the safety of others. There is a rebuttable presumption of an assumption of risk by a claimant in an exposure claim when a premise owner posts and maintains signs, which contain the warning notice specified in this act, in a clearly visible location at the entrance of the premises.
A premises owner who uses their premises to provide health care services, to provide shelter to health care patients, health care providers, or first responders, or for quarantine purposes in direct response to an emergency due to COVID-19 shall not be liable for an exposure claim on the premises. Additionally, a premises owner shall not be liable for a claim related to conduct intended to reduce an exposure claim if the owner operates in substantial compliance with, or is reasonably consistent with, any federal or state law or regulation, executive order, health order of the Director of the Missouri Department of Health and Senior Services, or rule, regulation, ordinance, or guidance issued by a public health authority that was applicable at the time the conduct or risk allegedly caused harm.
This act is similar to SB 1 (2020 Second Extraordinary Session).
SB43 - Enacts provisions relating to hearing aids covered by health benefit plans
Sponsor - Sen. Bill White (R)
Summary - SS/SCS/SB 43 - This act requires health benefit plans delivered, issued, continued, or renewed on or after January 1, 2022, to provide coverage to children under 18 years of age for those hearing aids which are covered for children receiving benefits under MO HealthNet.
This act is similar to HB 289 (2021).
SB44 - Establishes provisions related to water and sewer infrastructure
Sponsor - Sen. Bill White (R)
Summary - SB 44 - This act creates provisions relating to water and sewer infrastructure.
COMPETITIVE BIDDING (Section 393.358): Currently, water corporations with more than 1,000 customers are required to use a competitive bidding process for no less than 10% of the corporation's external expenditures for planned infrastructure projects on the water corporation's distribution system. Under this act, such competitive bidding process shall be used for 20% of the corporation's external expenditures for such projects.
WATER AND SEWER INFRASTRUCTURE RATE ADJUSTMENT (Sections 393.1500-393.1509):
The act establishes the Missouri Water and Infrastructure Act, which specifies that a water or sewer corporation that provides water or sewer service to more than 8,000 customer connections may file a petition and proposed rate schedules with the Public Service Commission to create or change a water and sewer infrastructure rate adjustment (WSIRA) that provides for the recovery of pretax revenues associated with eligible infrastructure system projects. The WSIRA and any future changes must meet specific requirements set forth in the act.
The Commission shall not approve a WSIRA for a water or sewer corporation that has not had a general rate proceeding decided or dismissed in the 3 years before the filing of a WSIRA petition unless the water or sewer corporation has filed for or is the subject of a new general rate proceeding.
At the time the water or sewer corporation files a petition for a WSIRA, it shall submit proposed WSIRA rate schedules and supporting documentation, and the corporation shall also serve the Office of Public Counsel with a copy of the petition, rate schedules, and documentation. Upon the filing of a petition, the Commission shall conduct an examination of the proposed WSIRA, as specified in the act. The Commission may hold a hearing on the petition and any associated WSIRA rate schedules. If the Commission finds that a petition complies with the requirements set forth in the act, the Commission shall enter an order authorizing the water or sewer corporation to implement the WSIRA. A corporation may petition the Commission for a change in its WSIRA no more than two times in every 12-month period.
The act lists what information the Commission may consider in determining the appropriate pretax revenues and how the WSIRA is calculated. If this information is unavailable and the Commission is not provided such information on an agreed-upon basis, the Commission shall use the last authorized overall pretax weighted average cost of capital in a general rate proceeding for the water or sewer corporation. At the end of each 12-month calendar year that a WSIRA is in effect, the corporation shall reconcile the differences between the revenues from a WSIRA and the appropriate pretax revenues found by the Commission for that period and submit the reconciliation and proposed WSIRA to the Commission for approval to recover or credit the difference.
A water or sewer corporation that has a WSIRA shall file revised WSIRA schedules when new base rates and charges become effective following a general rate proceeding that includes the WSIRA eligible costs in the base rates. Once the eligible costs are included in the water or sewer corporation's base rates, the corporation shall reconcile any previously unreconciled WSIRA revenues to ensure that revenues resulting from the WSIRA match as closely as possible the appropriate pretax revenues.
A water or sewer corporation's filing of a petition to establish or change a WSIRA is not considered a request for a general increase in the corporation's base rates and charges.
Commission approval of a petition to establish or change a WSIRA shall in no way be binding upon the Commission in determining the ratemaking treatment to be applied to eligible infrastructure system projects during a subsequent general rate proceeding when the Commission may undertake to review the prudence of such costs. If, during a subsequent general rate proceeding, the Commission disallows recovery of costs associated with eligible infrastructure system projects previously included in a WSIRA, the water or sewer corporation shall offset its WSIRA in the future as necessary to recognize and account for any such overcollections.
Nothing in the act impairs the authority of the Commission to review the reasonableness of the rates or charges of a water or sewer corporation, including review of the prudence of eligible infrastructure system replacements made by a water or sewer corporation.
This act is similar to SB 592 (2020), HCS/HB 2094 (2020), SB 377 (2019), and HCS/HB 633 (2019).
SB47 - Modifies provisions relating to local taxation
Sponsor - Sen. Lincoln Hough (R)
Summary - SB 47 -This act modifies provisions relating to local sales taxes.
EARLY CHILDHOOD SALES TAX
This act allows Greene County and any city within the county to impose a sales tax, upon approval of a majority of the voters, not to exceed one-fourth of one percent for the purpose of funding early childhood education in the county or city. The vote shall occur on a general election day. (Section 67.1790)
This provision is identical to a provision contained in SS#2/SCS/HCS/HB 1854 (2020) and HCS/SS#2/SB 704 (2020), and is substantially similar to HB 1480 (2020) and to a provision contained in SCS/SB 770 (2020) and SCS/HB 1700 (2020).
TRANSIENT GUEST TAXES
This act authorizes the City of Springfield to submit to the voters a transient guest tax not to exceed 2.5% of the charges per occupied room per night. Such tax shall be used solely for capital improvements that can be demonstrated to increase the number of overnight visitors.
Upon approval by the voters, the city may adopt rules and regulations for the internal collection of the tax, or may enter into an agreement with the Department of Revenue for the collection of the tax. The vote shall occur on a general election day. (Section 94.842)
This provision is substantially similar to SB 387 (2019) and HB 1073 (2019), and to a provision contained in SS#2/SCS/HCS/HB 1854 (2020), HCS/SS#2/SB 704 (2020), HCS/SS/SCS/SB 570 (2020), HCS/SS/SCS/SB 594 (2020), HCS/SCS/SB 616 (2020), HCS/SCS/SB 725 (2020), SCS/SB 770 (2020), SS/SCS/SBs 46 & 50 (2019), SCS/HCS/HB 674 (2019), SCS/HB 761 (2019), and SCS/HB 1700 (2020).
SB48 - Authorizes a tax deduction for remote learning expenses
Sponsor - Sen. Justin Brown (R)
Summary - SB 48 - For the tax year beginning on or after January 1, 2021, and ending on or before December 31, 2021, this act authorizes a tax deduction for taxpayers with a qualifying child dependent who is attending elementary or secondary school remotely due to Severe Acute Respiratory Syndrome Coronavirus 2. The tax deduction shall be equal to the lesser of $1,500 or the amount of expenses incurred during the 2020 or 2021 calendar year for personal computers and school supplies, as defined in the act, digital subscriptions required by the qualifying child's school district, tutoring services, and internet access.
SB51 - Establishes provisions relating to civil actions arising from COVID-19 pandemic
Sponsor - Sen. Tony Luetkemeyer (R)
Summary - SS#2/SCS/SBs 51 & 42 - This act establishes provisions of law relating to liability in COVID-19 related actions.
COVID-19 EXPOSURE ACTION (Section 537.1005)
No individual or entity engaged in businesses, services, activities, or accommodations shall be liable in any COVID-19 exposure action, as defined in the act, unless the plaintiff can prove by clear and convincing evidence that:
(1) The individual or entity engaged in recklessness or willful misconduct that caused an actual exposure to COVID-19; and
(2) The actual exposure caused personal injury to the plaintiff.
Additionally, no religious organization, as defined in the act, shall be liable in any COVID-19 exposure action, unless the plaintiff can prove intentional misconduct.
There is a rebuttable presumption of an assumption of risk by a plaintiff in an exposure claim when the individual or entity posts and maintains signs in a clearly visible location at the entrance of the premises or provides written notice containing the warning notice specified in the act. No religious organization shall be required to post or maintain a sign or provide written notice containing the warning notice.
Any adoption or change to a policy, practice, or procedure by an individual to address or mitigate the spread of COVID-19 after the exposure shall not be considered evidence of liability or culpability. Additionally, nothing in this provision shall require an individual or entity to establish a written or published policy addressing the spread of COVID-19, including any policy requiring or mandating vaccination or requiring proof of vaccination.
No individual or entity shall be held liable for the acts or omissions of a third party unless the individual or entity has an obligation under general common law principles or the third party was an agent of the individual or entity.
A COVID-19 exposure action shall not be commenced in any Missouri court later than two years after the date of the actual, alleged, feared, or potential exposure to COVID-19.
COVID-19 MEDICAL LIABILITY ACTION (Section 537.1010)
A health care provider, as defined in the act, shall not be liable in a COVID-19 medical liability action, as defined in the act, unless the plaintiff can prove recklessness or willful misconduct by the health care provider and that the personal injury was caused by such recklessness or willful misconduct. An elective procedure that is delayed for good cause shall not be considered recklessness or willful misconduct.
A COVID-19 medical liability action may not be commenced in any Missouri court later than one year after the date of the discovery of the alleged harm, damage, breach, or tort unless tolled for proof of fraud, intentional concealment, or the presence of a foreign body which has no therapeutic or diagnostic purpose or effect.
COVID-19 PRODUCTS LIABILITY ACTION (Section 537.1015)
No individual or entity who designs, manufactures, imports, distributes, labels, packages, leases, sells, or donates a covered product, as defined in the act, shall be liable in a COVID-19 products liability action, as defined in the act, if the individual or entity:
(1) Does not make the covered product in the ordinary course of business;
(2) Does make the covered product in the ordinary course of business and the emergency required the product to be made in a modified manufacturing process that is outside the ordinary course of business; or
(3) Does make the covered product in the ordinary course of business and use of the covered product is different from its recommended purpose and used in response to the COVID-19 emergency.
For a plaintiff to prevail in a COVID-19 products liability action, the plaintiff shall prove, by clear and convincing evidence, recklessness or willful misconduct by the individual or entity and that such recklessness or misconduct caused the personal injury.
This act shall not apply to any fraud in connection with the advertisement of a covered product. This provision applies to any claim for damages that has a causal relationship with the administration to or use by an individual of a covered product. Additionally, this provision shall apply only to covered products administered or used for the treatment of or protection against COVID-19 and applies to any such covered product regardless of whether the product is obtained by donation, commercial sale, or any other means of distribution by federal, state, or local officials or by the private sector.
A COVID-19 products liability action shall not be commenced later than two years after the date of the alleged harm, damage, breach, or tort unless tolled for proof of fraud or intentional concealment.
PUNITIVE DAMAGES IN COVID-19 RELATED ACTIONS (Sections 537.1020)
Punitive damages may be awarded in any COVID-19 related action, but shall not exceed an amount in excess of nine times the amount of compensatory damages.
APPLICATION OF THIS ACT (Sections 537.1035)
The provisions of this act expire four years after the effective date of this act.
This act creates a new cause of action and replaces any such common law cause of action. Furthermore, this act preempts and supersedes any state law related to the recovery for personal injuries covered under a COVID-19 related action unless the provisions of state law impose stricter limits on damages or liabilities for personal injury. The provisions of this act shall not expand any liability or limit any defense otherwise available.
This act shall not be construed to:
(1) Affect the applicability of the Workers' Compensation Law and chapters of law relating to discriminatory practices, employee-employer relations, and landlord-tenant relations for residential property;
(2) Impair, limit, or affect the authority of the state or local government to bring any criminal, civil, or administrative enforcement actions against any individual or entity nor shall it affect causes of action for intentional discrimination;
(3) Require or mandate a vaccination or affect the applicability of any provision of law creating a cause of action for a vaccine-related personal injury;
(4) Prohibit an individual or entity engaged in businesses, services, activities, or accommodations from instituting a cause of action regarding an order issued by the state or local government that requires an individual or entity to temporarily or permanently cease the operation of such business;
(5) Affect the applicability of any provision of law providing a cause of action for breach of a contract insuring against business interruption or for failure or refusal to pay a contract insuring against business interruption;
(6) Affect the applicability of any provision of law providing a cause of action alleging price gouging, non-educational related canceled events, or payment of membership fees; and
(7) Affect the applicability of any provision of law providing a cause of action for breach of a contract against an educational institution for the refund of tuition or costs.
This act contains an emergency clause.
Sponsor - Sen. Cindy O'Laughlin (R)
Summary - SB 54 - This act modifies current law regarding reading success plans, formerly known as reading intervention programs. Each local school district and charter school shall have on file a policy for reading success plans for any pupils of the district in grades kindergarten through four, rather than through grade three. Each policy shall be aligned with the guidelines developed by the Department of Elementary and Secondary Education for reading intervention plans. Authority to develop guidelines to assist school districts and charter schools in formulating policies for reading intervention plans is transferred from the State Board of Education to the Department. Any guidelines for instruction shall meet the needs of the student by ensuring that instruction is explicit and systematic and diagnostic, and based on certain elements set forth in the act. The guidelines shall emphasize that frequent assessments are necessary to measure student progress.
Each local school district and charter school is required to include individual and small group reading development activities in an individual pupil's reading success plan. The plan shall be developed after consultation with the pupil's parent or legal guardian. Under current law, such provisions are not mandatory.
(Section 167.268)
Under current law, each school district and charter school shall administer a reading assessment to each student within 45 days of the end of the third-grade year, unless a student has been determined in the current school year to be reading at grade level or above. Under this act, each school district and charter school shall administer a reading assessment or set of assessments to each student within the first 30 days of school for grades one through four, and by January 31 for kindergarten, unless a student has been determined in the previous school year to be reading at grade level or above. School districts and charter schools shall provide reading success plans to students with an individualized education plan (IEP) that have a reading deficiency, and to students receiving services under the Rehabilitation Act of 1973 whose services plan includes an element addressing reading.
This act repeals the requirement that school districts and charter schools design a reading success plan for the student's fourth-grade year if the student's third-grade reading assessment determines the student is reading below second-grade level. The provision is replaced with a requirement that school districts and charter schools offer a reading success plan to each K-4 student who exhibits a reading deficiency that has been identified as being at risk for dyslexia in the statewide dyslexia screening requirement, or has a formal diagnosis of dyslexia. The reading success plan shall be provided in addition to the core reading instruction provided to all students, and shall meet criteria set forth in the act.
Any K-4 student who exhibits a deficiency in reading at any time, based upon local or statewide screening assessments, shall receive an individual reading success plan no later than 45 days after the identification of the deficiency. Such plan shall be created by the teacher and other pertinent school personnel, along with the parent or legal guardian, and shall describe the evidence-based reading improvement services the student shall receive. The reading success plan shall specify if a student was found to be at risk for dyslexia in the statewide dyslexia screening requirement or if the student has a formal diagnosis of dyslexia.
Under this act, beginning with the 2022-2023 school year, students who are not reading at grade level by the end of the second grade shall receive appropriate reading intervention to remedy the student's specific reading deficiency. Each school district and charter school shall conduct a review of student reading success plans for all students who are not reading at grade level by the end of the second grade, and shall address additional support services needed to remedy the areas of deficiency. School districts and charter schools shall provide improvement and support services set forth in the act.
School districts and charter schools are required, under this act, to provide reading intervention for any student not reading proficient or above on a local or statewide third-grade reading assessment in the child's third-grade year, or at proficient or above in the child's subsequent grade level starting in the fourth grade, and who has a reading success plan, and shall meet certain criteria set forth in the act. Under current law, each student for whom a reading success plan has been designed shall be given another reading assessment to be administered within 45 days of the end of the student's fourth-grade year. If such student is determined to be reading below third-grade level, the student shall be required to attend summer school. This act repeals such requirement, and instead requires such student to be referred for an evaluation for an IEP plan and the district shall provide appropriate intensive structured literacy instruction on an individualized basis. If the student does not qualify for an IEP, the student shall continue to receive appropriate, intensive structured literacy instruction on an individualized basis until the student is reading at grade level.
The mandatory process of additional reading intervention for reading support outside the regular school day and school year shall cease at the end of the sixth grade. If the student is still not reading at grade level upon completion of the sixth grade, the school district and charter school shall continue to provide a reading success plan to be implemented during the regular school day until such time as the student is reading at grade level, or upon graduation from high school. Appropriate documentation of a student's reading success plan shall be provided to an enrolling district within 10 school days of a student's transfer to a public or charter school.
This act repeals the provision requiring the permanent record of students determined to be reading below the fifth-grade level at the end of sixth grade to carry a notation that the student has not met minimal reading standards, and the requirement that such notation shall stay on the record until such standards are met.
Each school district and charter school is required to offer summer school reading instruction to any student with a reading success plan. Districts may fulfill the requirement through cooperative arrangements with neighboring districts.
The parent or legal guardian of any student who exhibits a deficiency in reading shall be notified in writing no later than 30 school days after identification of the deficiency. The written notification shall meet certain requirements set forth in the act.
This act requires the board of each school district and charter school to post, by September 1 of each year, by building, the number and percentage of all students in grades 3-8 scoring at each proficiency level on the English language arts statewide assessment; by building, the number and percentage of all students in grades 3-8 in each demographic category scoring proficiency level on the English language arts statewide assessment; by district, the number and percentage of all students in grades 3-8 scoring at each proficiency level on the English language arts statewide assessment; and by district, the number and percentage of all students in grades 3-8 in each demographic category scoring at each proficiency level on the English language arts statewide assessment.
The Department is also required to report the information in a state-level summary to the State Board of Education, the public, the Governor, and the Joint Committee on Education by October 1 of each year.
This act permits the State Board of Education to recommend that institutions of higher education and the Department align with literacy and reading instruction course work with knowledge and practice standards from the Center for Effective Reading Instruction.
This act is substantially similar to SB 966 (2020) and is similar to SCS/SB 349 (2019), HCS/SS/SB 218 (2019), SB 73 (2019), HCS/HB 464 (2019), HCS/SCS/SB 949 (2018), HB 1417 (2018).
SB55 - Modifies provisions related to elementary and secondary education
Sponsor - Sen. Cindy O'Laughlin (R)
Summary - SCS/SBs 55, 23, & 25 - This act modifies provisions related to elementary and secondary education.
MISSOURI EMPOWERMENT SCHOLARSHIP PROGRAM
For all fiscal years beginning on or after July 1, 2022, a taxpayer may make a qualifying contribution to an educational assistance organization and claim a tax credit equal to the contribution. The amount of the tax credit claimed shall not exceed 50% of the taxpayer's state tax liability for the tax year for which the credit is claimed, and a taxpayer may carry the credit forward to any of the next four tax years. Tax credits authorized under the program may not be transferred, sold, or assigned, and are not refundable.
The annual cumulative amount of tax credits that may be allocated in the first year of the program shall not exceed $100 million. If the amount of tax credits claimed exceeds 90% of the total amount available in any year, the cumulative amount shall increase by 10%. The State Treasurer shall establish a procedure to allocate the tax credits to the educational assistance organizations on a first come, first served basis.
(Section 135.713)
An educational assistance organization shall meet certain requirements set forth in the act, including notifying the State Treasurer of its intent to provide scholarship accounts; being a 501(c)(3) organization; providing a receipt to taxpayers for contributions; ensuring that funds are used as specified in the act; distributing scholarship payments four times per year in an amount not to exceed the state adequacy target; carry forward no more than 25% of the revenue from contributions into the following fiscal year; providing the State Treasurer, upon request, with criminal background checks on all employees and board members; annually administer either the state achievement tests or nationally norm-referenced tests and provide such results to the parents of participating students and to the State Treasurer; conduct an annual parental satisfaction survey; and demonstrate financial accountability and viability, as described in the act.
Each educational assistance organization shall publicly report to the State Treasurer, by June first annually, the name and address of the organization, the total number and dollar amount of contributions during the previous calendar year, and the total number and dollar amount of scholarship accounts opened during the previous calendar year. (Section 135.714)
The State Treasurer shall provide standardized forms for program participants, and shall require a taxpayer to provide a copy of such receipt if claiming a tax credit under the program.
The State Treasurer or State Auditor may conduct an investigation of any educational assistance organization if it possesses evidence of fraud. In addition, the State Treasurer may bar an educational assistance organization from participating if the organization has failed to comply with program requirements.
The State Treasurer shall issue a report on the state of the program five years after it goes into effect, including information regarding the finances of the educational assistance organization, and educational outcomes of qualified students. (Section 135.716)
The provisions of the Missouri Sunset Act shall not apply to the program. (Section 135.719)
A student is eligible to receive funds in a Missouri Empowerment Scholarship Account if he or she attended public school full-time for at least one semester in the last year, previously participated in the program, is eligible to begin kindergarten, is attending school for the first time, or is the child of active duty military members.
(Section 166.700)
A parent of a qualified student shall only use the money in the account for certain expenses related to the qualified student's education, as described in the act.
The parent of a qualified student shall sign an agreement with an educational assistance organization to enroll the qualified student in a qualified school to receive an education for the student in certain subjects; not enroll the student, other than a student that is in the custody of the state, in a school operated by the qualified student's district of residence or in a charter school; release the district of residence from the obligation of educating the student while the student is enrolled in the program; use the Missouri Empowerment Scholarship Account money for only specified purposes; and not use the funds for consumable education supplies or tuition at a private school located outside of the state.
The scholarship accounts are renewable on an annual basis upon request of the parent of a qualified student. A qualified student shall remain eligible for renewal until the student completes high school. If a qualified student withdraws from the program by enrolling in a school other than a qualified school, or is disqualified from the program for violations specified in the act, the scholarship account shall be closed and any remaining funds shall be returned to the educational assistance organization for redistribution to other qualified students. When a student withdraws from the program, the responsibility for providing an education for that student transfers back to the student's district of residence.
The funds remaining in the scholarship account at the end of a school year shall remain in the account for the following school year. Any funds remaining in the account after graduation shall be returned to the educational assistance organization for redistribution to other qualified students. (Section 166.705)
Beginning in the 2023-2024 school year, the educational assistance organization shall conduct or contract for an annual audit of accounts to ensure compliance. A parent may be disqualified from program participation if the State Treasurer determines that the parent is found to have committed an intentional program violation. The State Treasurer may refer cases of substantial misuse of moneys to the Attorney General. (Section 166.710)
A person commits a Class A misdemeanor if he or she is found to have knowingly used moneys for any purposes other than those set forth in the act. (Section 166.715)
These provisions are substantially similar to SB 23 (2021), SB 707 (2020), HB 1733 (2020), SS/SCS/SB 160 (2019), and are similar to HB 34 (2019), HCS/HB 478 (2019), SB 612 (2018), SS#2/SCS/SB 313 (2017) and to provisions contained in SCS/SB 32 (2017), SB 609 (2016), SB 531 (2015), and HCS/HBs 1589 & 2307 (2016).
CHARTER SCHOOLS
Under this act, charter schools may be operated in any school district located within a charter county as well as in any municipality with a population greater than 30,000.
Procedures relating to changes in a school district's accreditation status that affect charter schools are repealed under this act. (Section 160.400)
Under this act, St. Louis City shall not adopt, enforce, impose, or administer an ordinance, local policy, or local resolution that prohibits property sold, leased, or transferred by the city from being used for any lawful education purpose by a charter school.
St. Louis City may not impose, enforce, or apply any deed restriction that expressly, or by its operation, prohibits property sold, leased, or transferred by the city from being used for any lawful educational purpose by a charter school.
If St. Louis City offers property of the city for sale, lease, or rent, St. Louis shall not refuse to sell, lease, or rent to a charter school solely because the charter school intends to use the property for an educational purpose.
Any deeds that have been executed and recorded prior to the effective date of this act shall be exempt from this provision.
(Section 160.422)
These provisions are substantially similar to SB 25 (2021), SB 649 (2020), SB 603 (2020), HB 1917 (2020), SS#2/SCS/SB 292 (2019), SCS/HB 485 (2019), and is similar to HCS/HB 581 (2019), SB 51 (2019), SCS/SB 271 (2019), HCS/HB 924 (2019), HCS/SS/SB 218 (2019).
STATE BOARD OF EDUCATION TERMS
Under this act, no member of the State Board of Education shall serve more than one eight-year term.
(Section 161.022)
INFORMATION TO BE PUBLISHED ON DEPARTMENT WEBSITE
Within thirty days of receipt or publication, the Department of Elementary and Secondary Education shall maintain and publish on its website any data or report sent to the Department from any federal agency and the full text of all state administrative rules and regulations related to elementary and secondary education. Such information shall be accessible and searchable from various electronic communication devices as described in the act.
By December 31 in every even-numbered year, the State Auditor shall review the Department's website for compliance with this section.
(Section 161.229)
MISSOURI COURSE ACCESS AND VIRTUAL SCHOOL PROGRAM
Under current law, for purposes of calculation and distribution of state school aid, all students enrolled in the Missouri Course Access and Virtual School Program shall be included in the student enrollment of the school district in which the student physically is enrolled.
Under this act, full-time equivalent students shall not be included in the student enrollment of the school district in which such student resides. The Department of Elementary and Secondary Education shall pay any Missouri Course Access and Virtual School Program an amount equal to the average daily attendance for the student's district of residence. A virtual school program serving full-time equivalent students shall be considered an attendance center as defined in current law.
Current law requires a school district or charter school to allow any eligible student who resides in such district to enroll in Missouri Course Access and Virtual School Program courses if, prior to enrolling in any such course, a student has received approval from his or her school district or charter school. This act repeals the provision requiring a student to receive approval from his or her school district. If the school district or charter school believes a student's request to enroll in a virtual program is not in the best educational interest of the student, the reason shall be provided in writing to the student's parent or guardian, who shall have final decision-making authority.
The Department, rather than each school district or charter school, shall adopt a policy that delineates the process by which a student may enroll in courses provided by the Missouri Course Access and Virtual School Program.
Current law requires costs associated with such virtual courses to be paid by the school district or charter school directly on a pro rata monthly basis based on a student's completion of assignments and assessments. Under this act, costs shall be paid by the school district or charter school, or by the Department for full-time equivalent students, to the provider on a pro rata basis once per semester based on a student's completion of assignments and assessments.
Current law also requires the Department to monitor student success and engagement and report such information to the school district or charter school. Under this act, the Department shall report such information to the parent or guardian of the student, who may withdraw the student at any time if the course is not meeting the educational needs of the student. This act also repeals the provision setting forth the responsibility of school districts and charter school to monitor full-time student progress and success.
Virtual school providers are required, under this act, to monitor student progress and success, and may remove a student from the program if the provider believes it to be in the best educational interest of the student.
A full-time virtual school shall, under this act, submit a notification to a parent or legal guardian of a student who is not consistently engaged in instructional activities, as defined in the act. Such school shall also develop a policy setting forth the consequences for a student's failure to attend school and complete instructional activities, including disenrollment from the virtual school.
School districts or charter schools are required, under current law, to inform parents of their child's right to participate in the virtual schools program. Under this act, any school district or charter school that fails to notify parents of their child's right to participate in the program shall be subject to civil penalties in an amount equal to $100 for each day such school district or charter school is in violation of this requirement, including reasonable attorney's fees.
(Section 161.670)
These provisions are identical to SB 95 (2021) and SCS/SB 996 (2020).
SCHOOL BOARD RECALL ELECTIONS
This act establishes a recall procedure for local school board members.
A recall election shall be held upon the submission of a petition signed by at least 25% of the number of registered votes who voted in the most recent school board election. Recall proceedings shall not be commenced against any member during the first 30 or last 180 days of the member's term or against any member who has had a recall election decided in their favor during the term.
Recall proceedings shall commence by filing a notice of intention to circulate a recall petition, as described in the act, with the school district's election authority. The notice of intention shall include the grounds for recall, which may include but are not limited to conduct that adversely affects the rights and interests of the public, commission of an act of malfeasance, and moral turpitude.
The election authority shall certify the notice of intention so long as it meets the act's requirements and shall notify the school district administration, school board, and the board member. The board member may file a statement in answer, as described in the act.
After notifying the petition filer that the petition has been certified as sufficient, the election authority shall order the question to be submitted to the voters on an election day as described in the act. If no election day will be held prior to the expiration of the board member's term, the board member shall serve the rest of his or her term.
If a majority of voters are in favor of recall, the resulting vacancy shall be filled as provided in existing law for premature vacancies in the district, unless the recall question was submitted in an April election for new school board members, in which case the vacancy shall be filled by the first runner-up in the election for new members.
A recalled school board member shall not fill the vacancy created by the recall, but he or she may seek future reelection.
(Section 162.089)
These provisions are substantially similar to HB 229 (2021) and HB 2360 (2020).
STATEWIDE ACTIVITIES ASSOCIATIONS AND HOMESCHOOL STUDENTS
Under this act, school districts shall not receive funding under the foundation formula if such district is a member of, or remits any funds to, any statewide activities association that prohibits a home school student from participating in any event or activity offered by the school district, or requires a home school student to attend the public school for any portion of a school day in order to participate in any event or activity.
The Department of Elementary and Secondary Education is required to withhold payments to districts in violation of this act until such district proves to the State Board of Education that the school district has ceased membership in the organization.
This act further provides that a statewide activities association shall not prohibit or restrict any school district that is a member of the association from participating in any events authorized or regulated by the association with any school that is not a member of the association.
(Section 167.790)
These provisions are identical to SB 875 (2020) and SB 130 (2019).
SB56 - Modifies provisions relating to county health board authority
Sponsor - Sen. Cindy O'Laughlin (R)
Summary - SB 56 - Under current law, county commissions and county health boards have the authority to make and promulgate public health orders, ordinances, rules, and regulations relating to infectious, contagious, communicable, or dangerous diseases in the county, subject to certain limitations. This act removes such authority from county health boards.
SB59 - Modifies provisions relating to employment practices relating to gender
Sponsor - Sen. Karla May (D)
Summary - SB 59 - Under current law, no employer shall pay wage rates to any female that are less than the wage rates paid to male employees for the same quantity and quality of the same classification of work. This act prohibits any employer from paying an employee of any gender wages less than those paid to employees of the opposite gender for the same work performed under similar working conditions. Certain exceptions are made for wage payment differentials that are based on merit systems, regional economic factors, factors that measure pay due to output, or other bona fide factors other than gender. Employers are prohibited from reducing wages to comply with this act.
The act redefines wages to include all compensation and specifically includes bonuses, stock options, awards or tips, non-monetary compensation, and any compensation that has economic value to an employee.
The act creates a civil cause of action for violations of this act. Employees may seek recovery of actual damages and compensatory damages, not to exceed twice the wages awarded. Furthermore, an employee prevailing in an action may recover reasonable attorney's fees and court costs. Courts are authorized to issue an injunction against employers for violation of the provisions of the act.
Employers are prohibited from retaliating against employees who utilize the protections of this act. Furthermore, employees may file a civil action for actual and compensatory damages for such retaliation.
Current law requires an action alleging an unlawful payment practice based on gender to be brought within 6 months of the date of the alleged violation. This act permits actions to be brought within two years of the alleged violation.
This act is identical to SB 682 (2020) and substantially similar to SB 95 (2019), SB 700 (2018), SB 1064 (2018), HB 2190 (2018), SB 205 (2017), SB 350 (2017), HB 518 (2017), HB 559 (2017), SB 695 (2016), SB 952 (2016), HB 2249 (2016), HB 2356 (2016), HB 2370 (2016), HB 2403 (2016), HB 2660 (2016), SB 247 (2015), SB 873 (2004) and HB 1069 (2002) and similar to HB 349 (2011), SB 647 (2010), and HB 1962 (2010).
SB61 - Authorizes expungement of certain offenses
Sponsor - Sen. Brian Williams (D)
Summary - SB 61 - This act modifies provisions regarding the expungement of records.
INFORMATION FROM THE MISSOURI CENTRAL REPOSITORY (SECTIONS 43.504 AND 43.507)
Under current law, the sheriff of any county or the City of St. Louis and judges of the circuit courts may make available to private entities responsible for probation supervision information obtained from the Missouri Central Repository. When the term of probation is completed or the information is no longer needed related to the probation, the records shall be returned to the court or destroyed.
Under this act, the sheriff of any county or the City of St. Louis and judges of the circuit courts may also make available to expungement clinics or legal aid organizations information obtained from the Missouri Central Repository.
Additionally, under current law, all criminal history information in the possession or control of the Missouri Central Repository, except criminal intelligence and investigative information, may be made available to qualified persons and organizations for research, evaluative, and statistical purposes under certain written agreements for use of the information.
This act adds that pro-bono clinics and legal aid organizations seeking to expunge criminal records of petitioners at no-charge, shall also have access to all criminal history information in the possession or control of the Missouri Central Repository, except for criminal intelligence and investigation. Pro-bono clinics and legal aid organizations shall not be subject to provisions provided in the act regarding the deletion of uniquely identifiable criminal history information of individuals.
These provisions are identical to provisions in SB 519 (2020).
SURCHARGE FOR EXPUNGEMENT PETITIONS (Section 488.650)
Under current law, there is a $250 surcharge on all petitions for expungement, however, a judge may waive the surcharge if the petitioner is found to be indigent and unable to pay the cost.
This act changes the surcharge amount to $100 and adds that a judge has complete discretion to waive the surcharge if the petitioner is found to be indigent or unable to pay the cost.
These provisions are substantially similar to provisions in SB 952 (2020).
EXPUNGEMENT OF CRIMINAL RECORDS (SECTION 610.140)
Under this act, offenses, violations, or infractions are committed as part of the "same course of criminal conduct” for purposes of expungement petitions if the offenses, violations, or infractions:
• Arose under the same criminal statute;
• Involve conduct that is the substantial equivalent of any offense, violation, or infraction sought to be expunged;
• Occur within a time period suggesting a common connection between the offenses, not exceeding one year.
Under current law, certain offenses, violations, and infractions are not eligible for expungement.c This act repeals the offenses of forgery, defrauding secured creditors, and mortgage fraud as offenses not eligible for expungement.
Additionally, this act changes the provision regarding any offense of unlawful use of weapons as not eligible for expungement to any "felony” offense of unlawful use of weapons is not eligible.
This act also modifies the criteria for a petition to expunge records. Under current law, in order to file a petition, it must be at least seven years if the offense is a felony or at least three years if the offense is a misdemeanor from the date the petitioner completed any authorized disposition. This act changes the time limitations to three years if the offense is a felony and one year if the offense is a misdemeanor.
This act adds to the provisions regarding the evidence the court may consider and hear. Under this act, the court may hear testimony regarding violations of registration and licensing of motor vehicles, drivers' and commercial drivers' licenses, motor vehicle financial responsibility law, traffic regulations, and vehicle equipment regulations.
This act repeals the provision that a court can make a determination at the hearing based solely on a victim's testimony.
Under current law, a petition to expunge records related to an arrest can be filed no earlier than three years from the date of the arrest. This act changes that provision to eighteen months.
This act provides that starting on January 1, 2022, before the Missouri Central Repository releases a record to an individual or noncriminal justice agency, it shall extract from the record all notations of arrests, indictments, or other information relating to the initiation of criminal proceedings where:
• 3 years have elapsed from the date of arrest;
• No disposition is indicated in the record; and
• Nothing in the record indicates that proceedings seeking conviction remain pending.
Under current law, a person who has been granted an expungement of records pertaining to a misdemeanor or felony offense, an ordinance violation, or an infraction may answer "no" to an employer's inquiry into whether the person has ever been convicted of a crime. This act modifies the provision to include any person who has ever been arrested, charged, or convicted of a crime may answer "no" to an employer's inquiry.
Finally, under current law, a person cannot be granted an expungement for more than two misdemeanor offenses or ordinance violations that required imprisonment and may not be granted an expungement for more than one felony offense. This act modifies this provision to allow a person to be granted more than one expungement for any number of felony or misdemeanor offenses or ordinance violations.
These provisions are similar to SB 519 (2020) and SB 952 (2020).
SB65 - Modifies provisions relating to persons knowingly infected with communicable diseases
Sponsor - Sen. Holly Rehder (R)
Summary - SCS/SB 65 - Under current law, it is illegal for a person knowingly infected with HIV to donate blood, organs, tissue, or sperm, unless for medical research, as well as illegal for such person to act recklessly in exposing another person to HIV without their knowledge and consent.
This act modifies those provisions to make it unlawful for a person knowingly infected with a serious infectious or communicable disease to: (1) donate blood, organs, tissue, or sperm, unless for medical research or as deemed medically appropriate by a licensed physician; (2) knowingly expose another person to the disease through an activity that creates a substantial risk of transmission; or (3) act in a reckless manner by exposing another person to the disease through an activity that creates a substantial risk of disease transmission. A "serious infectious or communicable disease" is defined as a non-airborne disease spread from person to person that is fatal or causes disabling long-term consequences in the absence of lifelong treatment and management. The penalty for donation of blood, organs, tissue, or sperm while knowingly infected with the disease or knowingly exposing another person to the disease shall be a Class D felony, rather than the current Class B felony, and a Class C felony, rather than the current Class A felony, if the victim contracts the disease. The penalty for recklessly exposing another person is a Class A misdemeanor.
It shall be an affirmative defense to this offense if the person exposed to the disease knew that the infected person was infected with the disease at the time of the exposure and consented to the exposure.
This act specifies the actions to be taken during a judicial proceeding to protect the identifying information of the victim and the defendant from public release, except as otherwise specified. Additionally, this act changes similar provisions involving exposure of persons in correctional centers, jails, or certain mental health facilities to HIV or hepatitis B or C to exposure to a serious infectious or communicable disease when the nature of the exposure to the bodily fluid has been scientifically shown to be a means of transmission of the disease.
This act is similar to HB 1691 (2020).
SB66 - Modifies provisions relating to public safety and unlawful assemblies
Sponsor - Sen. Rick Brattin (R)
Summary - SCS/SB 66 - This act modifies provisions relating to public safety.
LOCAL LAW ENFORCEMENT BUDGETS (Section 67.030)
Under current law, the governing body of each political subdivision may revise, alter, increase, or decrease items in a proposed budget. This act provides that the chief law enforcement officer of a political subdivision may initiate an action for injunctive relief, which the court shall grant, if the governing body of such political subdivision decreases the budget for its law enforcement agency by an amount exceeding more than 12% relative to the proposed budgets of other departments of the political subdivision over a five year aggregate amount.
OFFENSES INELIGIBLE FOR PROBATION (Section 557.045)
This act adds to the offenses ineligible for probation any dangerous felony where the victim is a law enforcement officer, firefighter, or an emergency service provider while in the performance of his or her duties.
UNLAWFUL TRAFFIC INTERFERENCE (Section 574.045)
This act creates the offense of unlawful traffic interference if, with the intention to impede vehicular traffic, the person walks, stands, sits, kneels, lays, or places an object in a manner that blocks passage by a vehicle on any public street, highway, or interstate highway. This offense is a Class A misdemeanor.
Additionally, this offense is a Class E felony if a person blocks a public street, highway, or interstate highway as part of an unlawful assembly.
These provisions are similar to HB 288 (2019).
RIOTING (Section 574.050)
Under current law, a person commits the offense of rioting if he or she knowingly assembles with six or more people to violate any state or federal laws. Such offense is a Class A misdemeanor.
This act provides that a person convicted of rioting who also damages property in excess of $750 while participating in such unlawful assembly shall be guilty of a Class E felony.
VANDALISM (Section 574.085)
Under current law, a person commits the offense of institutional vandalism if he or she knowingly vandalizes certain structures. This act provides that a person shall be guilty of a Class E felony if he or she knowing vandalizes any public monument or structure on public property.
LAW ENFORCEMENT OFFICER DISCIPLINARY ACTIONS (Section 590.502)
This act provides that when a law enforcement officer is under investigation which could lead to disciplinary action, demotion, dismissal, transfer, or placement that could lead to economic loss, the investigation shall include the following conditions:
• The law enforcement officer shall be informed in writing of the existence and nature of the alleged violation and who will be conducting the investigation;
• Any complaint filed shall be supported by an affidavit and if information in the affidavit is false then it shall be presented to a prosecuting or circuit attorney;
• Any investigation shall be conducted for a reasonable length of time and only while the officer is on duty unless any exigent circumstances prevent such questioning while on duty;
• Any investigation shall be conducted at a secure location at the agency that is conducting the investigation or the office of the officer unless the officer consents to another location;
• The law enforcement officer shall be questioned by a single investigator and shall be informed of the name and rank of the questioning officer;
• Law enforcement officers shall not be threatened, harassed, or promised rewards for answering questions, except that a law enforcement officer may be compelled to give protected statements to an investigator under direct control of the agency;
• Law enforcement officers are entitled to have an attorney or duly authorized representative present during questioning and
prior to the questioning the officer and his or her representative shall have the opportunity to review any audio or video in the possession of the agency;
• A complete record of the investigation shall be kept by the agency and a copy shall be provided to the officer upon request;
• The agency conducting the investigation shall have 90 days to complete such investigation and may extend the investigation under certain circumstances;
• The officer shall be informed in writing within 5 days of the conclusion of the investigative findings and any recommendations for further action; and
• A complete record of the administrative investigation shall be kept by the law enforcement agency and all records shall be confidential.
Any law enforcement officer suspended without pay shall be entitled to a full due process hearing as provided in the act. If the law enforcement officer is entitled to a hearing, a hearing shall be scheduled no more than 120 days following the notification of discipline, unless waived by the charged law enforcement officer. Any decision following the hearing shall be in writing and shall include findings of fact.
This act provides that law enforcement officers shall have the opportunity to provide a written responses to any adverse materials in their personnel file. Law enforcement officers shall not receive separate punishments for the same alleged act by multiple administrative bodies.
Employers shall defend and indemnify law enforcement officers against civil claims made against an officer while the officer was acting within his or her duties as a law enforcement officer. If any criminal convictions arise out of the same conduct, the employer is no longer obligated to defend the officer in the civil claim. Law enforcement officers shall not be disciplined or dismissed as a result of the assertion of their constitutional rights in any judicial proceeding.
This act provides that a law enforcement officer may bring an action for enforcement of these provisions in the circuit court for the county in which the law enforcement agency or governmental body has its principal place of business. If the court finds that the law enforcement agency or governmental body violated the provisions of this act, the court may impose a civil penalty in the amount up to $5,000 for each violation. Upon a find by a preponderance of the evidence that a law enforcement agency or governmental body has purposely violated this act, the court may impose a civil penalty in the amount of up to $10,000.
These provisions are identical to SB 26 (2021) and similar to SB 1053 (2020) and HB 1889 (2020).
SB73 - Creates new provisions relating to labor organizations
Sponsor - Sen. Jason Bean (R)
Summary - SB 73 - Under this act, employers are barred from requiring employees to become or refrain from becoming a member of a labor organization or pay dues or other charges required of labor organization members as a condition of employment.
Any person who violates or directs another to violate this act is guilty of a Class C misdemeanor. Moreover, any person injured as a result of violation or threatened violation of this act is entitled to injunctive relief and certain other damages.
Prosecuting attorneys and the Attorney General are charged with investigating complaints under this act.
The provisions of this act do not apply to any agreement between an employer and a labor organization entered into before the effective date of this act but shall apply to any such agreement upon its renewal or extension in any respect after the effective date of this act. Certain other exemptions apply as well.
This act only applies in counties where the governing body of the county has submitted a question to its qualified voters asking whether the county shall be subject to this act. If a majority of the votes are in favor of the question, the provisions of this act become effective in the county upon approval. The governing body is also permitted to submit a question to the voters on repealing an ordinance adopted pursuant to this act. Additionally, the voters may submit a petition for the purpose of repealing an ordinance adopted pursuant to this act.
This act is substantially similar to SB 240 (2019).
Sponsor - Sen. Doug Beck (D)
Summary - SB 76 - This act requires the Department of Elementary and Secondary Education to develop a model policy relating to accommodations for breast-feeding by January 1, 2022. Public school districts must adopt a written policy meeting the requirements of this act by July 1, 2022.
The policy must include provisions to provide certain minimum accommodations to lactating employees, teachers, and students to express or breast-feed in each public school building within the district for at least a year after the birth of a child. School districts must provide a minimum of three opportunities during a school day to express or breast-feed.
This act is substantially similar to HB 1490 (2020) and HB 1279 (2020).
SB80 - Modifies provisions relating to insurance coverage for mental health conditions
Sponsor - Sen. Greg Razer (D)
Summary - SB 80 - This act specifies that all health benefit plans, rather than health benefit plans that do not otherwise provide for management of care under the plan or that do not provide for the same degree of management of care for all health conditions, may provide coverage for treatment of mental health conditions through a managed care organization provided the health benefit plan is in compliance with certain rules set by the Department of Commerce and Insurance. (Section 376.1550.1(3)).
The act repeals a provision requiring coverage for chemical dependency treatment to comply with certain statutes relating to individual coverage for alcoholism and chemical dependency, and repeals a provision making those statutes applicable to group policies. (Section 376.1550.1(4)).
Under the act, no health benefit plan shall impose a nonquantitative treatment limitation, as defined in the act, with respect to mental health condition benefits of any classification unless the standards are applied no more stringently to mental health condition benefits than to medical or surgical benefits in the same classification. (Section 376.1550.1(4)).
This act is substantially similar to HB 1528 (2020), and similar to HB 2384 (2020).
SB81 - Modifies provisions governing unlawful discriminatory practices
Sponsor - Sen. Greg Razer (D)
Summary - SB 81 - This act prohibits discrimination based upon a person's sexual orientation or gender identity. Such discrimination includes unlawful housing practices, denial of loans or other financial assistance, denial of membership into an organization relating to the selling or renting of dwellings, unlawful employment practices, and denial of the right to use public accommodations.
This act is substantially similar to HB 1527 (2020), SB 954 (2020), HB 1763 (2020), SB 172 (2019), HB 208 (2019), SB 753 (2018), HCS/HBs 1360 & 2100 (2018), HB 1782 (2018), SB 338 (2017), HB 485 (2017), SB 653 (2016), SB 237 (2015), SB 962 (2014), SB 96 (2013) and SB 798 (2012) and similar to HB 407 (2015), SB 757 (2014), SS/HCS/HB 320 (2013), SB 239 (2011), SB 626 (2010), SB 109 (2009), SB 824 (2008), SB 266 (2007), SB 452 (2001), and SB 622 (2000).
SB82 - Authorizes a tax credit for urban farms located in a food desert
Sponsor - Sen. Barbara Washington (D)
Summary - SB 82 - For all tax years beginning on or after January 1, 2022, this act authorizes a tax credit in an amount equal to fifty percent of a taxpayer's expenses incurred in the construction or development of an urban farm located in a food desert, as such terms are defined in the act.
The tax credit shall not exceed $1,000 for any single urban farm and shall not be transferable or refundable, but may be carried forward for three years. The total amount of tax credits authorized under this act shall not exceed $100,000 in any calendar year.
This act shall sunset after six years unless reauthorized by the General Assembly.
This act is identical to HB 1586 (2020).
SB84 - Authorizes a tax credit for the purchase of certain homes
Sponsor - Sen. Barbara Washington (D)
Summary - SB 84 - For all tax years beginning on or after January 1, 2022, this act authorizes a tax credit in the amount of $5,000 for a taxpayer that is a first-time home buyer purchasing an eligible blighted property, as described in the act. To be eligible, a taxpayer shall also enter into an agreement with the land clearance for redevelopment authority to use such property as a principal residence for at least two years following rehabilitation of the property, shall purchase the property within one year or contract for purchase within six months of applying for a tax credit, and shall meet certain income requirements as described in the act.
The tax credit authorized by this act shall not be refundable or transferable, but may be carried back for three years or carried forward for five years.
This act shall sunset after six years unless reauthorized by the General Assembly.
This act is identical to HB 1588 (2020).
SB85 - Modifies provisions relating to low-income housing tax credits
Sponsor - Sen. Dan Hegeman (R)
Summary - SB 85 - This act places an aggregate cap on the amount of state low-income housing tax credits that may be authorized in a fiscal year. Such cap shall be 70% of the amount of federal low-income housing tax credits allocated to the state.
This act also reduces the limit on tax credits authorized for projects financed through tax-exempt bonds from $6 million to $4 million. To the extent that such limit is not reached in a fiscal year, the amount not authorized may, for such fiscal year only, be added to the amount of tax credits that may be authorized for projects not financed through tax-exempt bond issuance.
This act is substantially similar to SB 549 (2020), HB 2437 (2020), HB 2499 (2020), HCS/SS/SCS/SB 28 (2019), and HCS/HB 665 (2019), and is similar to SB 269 (2019), SCS/SB 591 (2018), and HB 1237 (2018), and to a provision contained in HB 1824 (2018) and SCS/SBs 285 & 17 (2017).
SB86 - Creates new provisions prohibiting the use of public funds to influence elections
Sponsor - Sen. Dan Hegeman (R)
Summary - SB 86 - This act prohibits the contribution or expenditure of public funds by any school district or by any officer, employee, or agent of any school district:
• To support or oppose the nomination or election of any candidate for public office;
• To support or oppose the passage or defeat of any ballot measure;
• To any committee supporting or opposing candidates or ballot measures; or
• To pay debts or obligations of any candidate or committee previously incurred for the above purposes.
The act additionally prohibits the contribution or expenditure of public funds by any officer, employee, or agent of any political subdivision to pay debts or obligations of any candidate or committee previously incurred for the purposes described above.
Any purposeful violation of this act is punishable as a class four election offense.
This act is identical to a provision in SS#2/SCS/HCS/HB 1854 (2020), which was vetoed by the Governor, and similar to SB 802 (2020).
SB92 - Modifies provisions relating to the assessment of certain public utility property
Sponsor - Sen. Jeanie Riddle (R)
Summary - SB 92 - Beginning August 28, 2021, this act provides that any real and personal property of a public utility company that utilizes Chapter 100 financing for construction shall be assessed upon the local tax rolls.
This act is substantially similar to HB 2680 (2020).
SB95 - Modifies provisions related to the virtual school program
Sponsor - Sen. Bob Onder (R)
Summary - SCS/SB 95 - Under current law, for purposes of calculation and distribution of state school aid, all students enrolled in the Missouri Course Access and Virtual School Program shall be included in the student enrollment of the school district in which the student physically is enrolled.
If a school district or charter school fails to make any payment to a virtual program provider in full within sixty days of receiving an invoice, the provider may notify the Department of Elementary and Secondary Education. Upon notice of such nonpayment, the Department shall immediately pay the Missouri course access and virtual school program the total amount invoiced, to be withheld from the next disbursement of funding to the non-paying school district or charter school. By November 1st annually, the Department shall provide a written report to the Joint Committee on Education detailing each occasion during the prior school year that such an issue occurred.
A full-time virtual school program serving full time equivalent students shall participate in the statewide assessment system, with the results to be attributed to the virtual school program as an attendance center, rather than the local educational authority.
The Department, rather than each school district or charter school, shall adopt a policy that delineates the process by which a student not enrolled in a full-time virtual program may enroll in courses provided by the Missouri Course Access and Virtual School Program.
Current law requires a school district or charter school to allow any eligible student who resides in such district to enroll in Missouri Course Access and Virtual School Program courses if, prior to enrolling in any such course, a student has received approval from his or her school district or charter school. This act repeals the provision requiring a student to receive approval from his or her school district. If the school district or charter school believes a student's request to enroll in a virtual program is not in the best educational interest of the student, the reason shall be provided in writing to the student's parent or guardian, who shall have final decision-making authority. The reason shall not be based on financial considerations or the virtual course offerings of the school district, charter school, or preferred provider.
Current law requires costs associated with such virtual courses to be paid by the school district or charter school directly on a pro rata monthly basis based on a student's completion of assignments and assessments. Under this act, costs shall be paid by the school district, charter school, or by the Department for full-time equivalent students, to the provider once per semester based on a student's completion of assignments and assessments. This amount shall not exceed 14% of the state adequacy target.
This act requires that additional state and federal funds a student receives, which are excluded from provisions of current law limiting the maximum amount of such payments, shall be additionally included in the payments.
This act repeals a provision providing that schools shall not be prohibited from negotiating lower costs directly with virtual school providers.
Current law also requires the Department to monitor student success and engagement and report such information to the school district or charter school. Under this act, the Department shall report the aggregate performance of providers to the public in an annual report as described in the act.
Virtual school providers are required, under this act, to monitor student progress and success, and may remove a student from the program if the provider believes it to be in the best educational interest of the student.
A full-time virtual school shall, under this act, submit a notification to a parent or legal guardian of a student who is not consistently engaged in instructional activities, as defined in the act. Such school shall also develop a policy setting forth the consequences for a student's failure to attend school and complete instructional activities, including disenrollment from the virtual school.
School districts or charter schools are required, under current law, to inform parents of their child's right to participate in the virtual schools program. Under this act, such notification shall be made annually, separately, and in an impartial manner. Any school district or charter school that fails to notify parents of their child's right to participate in the program shall be subject to civil penalties in an amount equal to $100 for each day such school district or charter school is in violation of this requirement, including reasonable attorney's fees.
The Department shall provide a written explanation of its denial of virtual program authorization within 10 days, rather than 30 days.
In its annual report on the program, the Department shall include student outcome data, including comparative data from students' prior educational settings, four and five year graduation rates, credit status upon enrollment, and progress toward graduation.
This act is substantially similar to provisions in SCS/SBs 55,23, & 25 (2021) and HB 754 (2021) and is similar to SCS/SB 996 (2020).
Sponsor - Sen. Denny Hoskins (R)
Summary - SCS/SB 96 - This act creates the Missouri Made Fuels Act.
Under the act, all diesel fuel sold or offered for sale in Missouri for use in internal combustion engines shall contain at least the following stated percentage of biodiesel fuel oil by volume on and after the following dates:
1) April 1, 2023, until March 31, 2024, 5%; and
2) Beginning April 1, 2024, 10%.
Starting April 1, 2024, the minimum content level of 10% shall be in effect during the months of April, May, June, July, August, September, and October, except in certain circumstances set forth in the act.
The minimum content levels shall go into effect when the Director of the Department of Agriculture submits notice in the Missouri Register that certain conditions set forth in the act have been met and the state is prepared to move to the next scheduled minimum content level.
The minimum biodiesel content levels shall not apply to certain equipment or purposes listed in the act.
Requirements for bills of lading or shipping manifests for diesel fuel and for biodiesel-blended products are listed in the act.
A violation of the act is a Class A misdemeanor.
This act is similar to HB 529 (2021), SCS/SB 568 (2020) and HCS/HB 1858 (2020).
SB97 - Modifies provisions relating to sales taxes
Sponsor - Sen. Denny Hoskins (R)
Summary - SB 97 - This act modifies several provisions relating to sales taxes.
SALES AND USE TAX MAPPING
Current law requires the Department of Revenue to create and maintain a mapping feature on its website that displays various sales tax information. This act requires such mapping feature to include use tax information. (Section 32.310)
This provision is substantially similar to a provision contained in SCS/SB 529 (2020), SS#2/SCS/SB 648 (2020), SB 872 (2020), SCS/HB 1700 (2020), HB 1895 (2020), and HB 2172 (2020).
SALES TAX RATES
For all tax years beginning on or after January 1, 2022, all taxing jurisdictions levying a local sales tax shall reduce such levy to a rate that will produce substantially the same amount of revenue collected from such sales tax during fiscal year 2020, plus five percent of such amount. Such taxing jurisdictions shall provide data to the State Auditor substantiating that such tax rate complies with such rollback, as described in the act. (Section 32.087)
Current law imposes a statutory state sales tax at a rate of 4%. Beginning January 1, 2023, this act reduces such rate by an amount to be determined under an agreement between the Director of Revenue and the State Treasurer and shall be an amount that is substantially equivalent to the use tax collections made under the provisions of this act during the 2022 calendar year. (Section 144.020)
ECONOMIC NEXUS
Beginning January 1, 2022, this act provides that a vendor shall be considered to be engaging in business activities in this state if such vendor had cumulative gross receipts of at least $100,000 from the sale of tangible personal property for the purpose of storage, use, or consumption in this state in the previous twelve-month period, as described in the act. Vendors meeting such criteria shall be required to collect and remit the use tax as provided under current law. (Section 144.605)
This provision is substantially similar to a provision contained in SCS/SB 529 (2020), SS#2/SCS/SB 648 (2020), SB 659 (2020), SB 872 (2020), SCS/HB 1700 (2020), HCS#2/HB 1957 (2020), HB 1967 (2020), HB 2172 (2020), and HB 2238 (2020).
TAXING JURISDICTION DATABASE
This act requires the Director of Revenue to provide and maintain a downloadable electronic database at no cost to the user of the database for taxing jurisdiction boundary changes and tax rates. Such databases may be directly provided by the Director, or may be provided by a third party as designated by the Director.
Vendors shall not be liable for reliance upon erroneous data provided by the Director on tax rates, boundaries, or taxing jurisdiction assignments. (Section 144.637)
This provision is identical to a provision contained in HB 1895 (2020), and is substantially similar to a provision contained in SCS/SB 529 (2020), SS#2/SCS/SB 648 (2020), SB 659 (2020), SB 872 (2020), SCS/HB 1700 (2020), HCS#2/HB 1957 (2020), and HB 2172 (2020).
LOCAL USE TAX BALLOT LANGUAGE
This act modifies ballot language required for the submission of a local use tax to voters by including language stating that the approval of the local use tax will eliminate the disparity in tax rates collected by local and out-of-state sellers by imposing the same rate on all sellers. (Section 144.757)
This provision is identical to SB 652 (2020) and HB 1584 (2020), and to a provision contained in SS#2/SCS/SB 648 (2020), SB 659 (2020), HCS/SS#2/SB 704 (2020), SCS/SB 770 (2020), SB 872 (2020), SS#2/SCS/HCS/HB 1854 (2020), HB 1895 (2020), HB 2172 (2020), HB 2238 (2020), SCS/SB 189 (2019), SS/SCS/SBs 46 & 50 (2019), SS/HCS/HB 255 (2019), SCS/HCS/HB 674 (2019), and HB 701 (2019), is substantially similar to a provision contained in SCS/SB 529 (2020) and SCS/HB 1700 (2020), and is similar to a provision contained in HCS#2/HB 1957 (2020).
MARKETPLACE FACILITATORS
By January 1, 2022, marketplace facilitators, as defined in the act, that meet the use tax economic nexus threshold established in the act shall register with the Department to collect and remit sales and use tax on sales made into the state through the marketplace facilitator's marketplace by or on behalf of a marketplace seller, as defined in the act. Such retail sales shall include those made directly by the marketplace facilitator as well as those made by marketplace sellers through the marketplace facilitator's marketplace.
Marketplace facilitators shall report and remit sales and use tax collected under this act on a separate form developed by the Department. Marketplace facilitators properly collecting and remitting sales and use tax in a timely manner shall be eligible for any discount provided for under current law.
Marketplace facilitators shall provide purchasers with a statement or invoice showing that the sales and use tax was collected and shall be remitted on the purchaser's behalf.
No class action shall be brought against a marketplace facilitator in any court in this state on behalf of purchasers arising from or in any way related to an overpayment of sales or use tax collected on retail sales facilitated by a marketplace facilitator, regardless of whether that claim is characterized as a tax refund claim.
If the Department audits a marketplace facilitator, it shall only audit such facilitator and not the marketplace sellers on behalf of whom the marketplace facilitator facilitates sales.
Marketplace facilitators may apply to the Department for relief from liability for the failure to collect and remit the correct amount of sales or use tax on retail sales facilitated for marketplace sellers under certain circumstances, as described in the act. Relief from liability shall be a percentage of the sales and use tax collected by the marketplace facilitator, with such percentage being four percent for sales made during the 2022 calendar year, two percent for sales made during the 2023 calendar year, one percent for sales made during the 2024 calendar year, and zero percent thereafter.
The Department may grant a waiver from the requirements of the act if a marketplace facilitator demonstrates to the satisfaction of the Department that all of its marketplace sellers are already registered to collect and remit sales and use tax. If such waiver is granted, the sales or use tax due shall be collected and remitted by the marketplace seller. (Section 144.752)
This provision is identical to a provision contained in SB 659 (2020) and is substantially similar to a provision contained in SCS/SB 529 (2020), SS#2/SCS/SB 648 (2020), SB 872 (2020), SCS/HB 1700 (2020), HCS#2/HB 1957 (2020), HB 2172 (2020), HB 2238 (2020), and SCS/SBs 46 & 50 (2019).
This act is identical to SB 805 (2020).
SB98 - Modifies provisions relating to gaming
Sponsor - Sen. Denny Hoskins (R)
Summary - SCS/SB 98 - This act modifies several provisions relating to gaming.
ILLEGAL GAMING
Current law allows the Missouri Gaming Commission to enter into agreements with various federal, state, and local agencies to carry out the duties of the Commission. This act also allows the Commission to enter into agreements with such agencies and the Missouri State Highway Patrol for investigations relating to and the enforcement of criminal provisions relating to illegal gambling.
This act requires the Gaming Commission to establish a telephone contact number, which shall be prominently displayed on the Commission's website, to receive reports of suspected illegal gambling activity. The Commission shall refer such reports to the Missouri Highway Patrol, which shall initiate investigations into such reports. Upon the request of the prosecuting attorney, the Attorney General may aid such prosecuting attorney in prosecuting violations referred by the Commission.
Any person or establishment licensed under current law relating to gaming that is convicted of or pleads guilty to illegal gambling, or of a violation of the Missouri Video Lottery Control Act, and any affiliated company of such person or establishment, shall be permanently prohibited from being licensed to participate in any way in the Missouri Video Lottery Control Act. (Section 313.004)
This act also allows the Supervisor of Liquor Control to refer to the Gaming Commission and Lottery Commission any suspected illegal gambling activity or violations of the Missouri Video Lottery Control Act, established by this act, being conducted on the premises of a location licensed under the Liquor Control Law. (Section 311.660)
Upon notification by the Gaming Commission, Lottery Commission, or a law enforcement agency of possession of an illegal gambling device or of a violation of the Missouri Video Lottery Control Act, the Supervisor of Liquor Control shall suspend or revoke such person's license on such terms and conditions as the Supervisor deems appropriate, provided such person shall be given ten days to remove the illegal gambling device from the premises prior to the suspension or revocation of a license. The Supervisor of Liquor Control shall not be required to give a person such ten days period upon a second or subsequent notification of a violation. (Section 311.680)
Current law allows a sheriff, peace officer, or eight or more citizens of a county or city to bring an action in circuit court to initiate proceedings to suspend or revoke a license issued under the Liquor Control Law as a result of certain offenses committed by a licensee. This act adds permitting illegal gambling devices on the licensed premises of a licensee and violations of the Missouri Video Lottery Control Act to such list of offenses. (Section 311.710)
This act provides that any conviction in this state for illegal gambling activity involving an illegal gambling device and any violation of the Missouri Video Lottery Control Act shall result in the automatic and permanent revocation of a lottery game retailer license. (Section 313.255)
This act modifies the definitions of "gambling device" and "slot machine" for the purposes of provisions of law relating to the prosecution of illegal gambling. (Section 572.010)
This act defines the terms "net proceeds", "raffle" or "sweepstakes", and "sponsor" for the purposes of Article III, Section 39(f) of the Missouri Constitution authorizing charitable and religious organizations to sponsor raffles or sweepstakes. (Section 572.015)
These provisions are substantially similar to SB 87 (2021), SCS/SB 530 (2020), SB 557 (2020), and SCS/SB 431 (2019), and to provisions contained in SS#3/SCS/SB 44 (2019).
MISSOURI VIDEO LOTTERY CONTROL ACT
This act establishes the Missouri Video Lottery Control Act.
Beginning January 1, 2024, this act allows the State Lottery Commission to implement a system of video lottery game terminals and to issue licenses to video lottery game manufacturers, distributors, operators, handlers, and retailers, as defined in the act. The Commission shall not allow a single vendor or licensee to be responsible for implementing the program, nor shall it allow a single vendor or licensee to control or operate more than twenty-five percent of video lottery game terminals in the state after December 31, 2029. (313.429.1 and .2)
Video lottery game terminals may be placed in fraternal organizations, veterans' organizations, and truck stops, as defined in the act, provided such locations are not within a ten mile radius of an excursion gambling boat. (Section 313.427)
Video lottery game terminals shall be connected to a centralized computer system developed or procured by the Commission. No video lottery game terminal shall be in operation without being connected to such centralized computer system.
The Commission may impose a non-refundable application fee, as described in the act. The initial license shall be for a period of one year. Thereafter, the license renewal period shall be four years with the applicable license renewal fee paid for each year such license is renewed, as described in the act. In addition to such license fees, video lottery game operators shall pay the Commission an annual license fee of $200 for each video lottery game terminal placed in service. No license shall be issued to any person who has been convicted of a felony or crime involving illegal gambling. Sales agents shall register with the Commission and may not solicit or enter into any agreement with a retailer or retail establishment prior to such registration with the Commission. (Section 313.429.3 and .4)
Video lottery game operators shall pay winning tickets using a video lottery game ticket redemption terminal, which shall be located within the video lottery game retailer's establishment in direct proximity of where such video lottery games are offered. Video lottery game operators shall pay to the Commission thirty-two percent of any unclaimed cash prizes associated with winning tickets that have not been redeemed within 180 days of issue.
Video lottery game operators and video lottery game retailers shall enter into a written agreement for the placement of video lottery game terminals. The agreement shall specify an equal division of adjusted gross receipts between the operator and retailer after adjustments for taxes and administrative fees are made. Video lottery game operators and video lottery game retailers are prohibited from offering anything of value other than the percentage of adjusted gross receipts for the placement of video lottery terminals. Persons violating such prohibition forfeit the right to operate video lottery game terminals for a one-year period. (Section 313.429.7)
The cost of video lottery game terminal credits shall be $0.01, $0.05, $0.10, or $0.25, and the maximum wager played per video lottery game shall not exceed $5.00. No cash award for the maximum wager played on any individual lottery game shall exceed $1,000.
Operators shall not operate more than five terminals at any one fraternal organization, veterans organization, or truck-stop. (Section 313.429.8)
A person under the age of twenty-one shall not play video lottery games, and such video lottery game terminals shall be under the supervision of a person that is at least twenty-one years of age. Video lottery game terminals shall be placed in a fully enclosed room that is continually monitored by video surveillance and where access to persons under the age of twenty-one is prohibited. Recorded video surveillance shall be made available as reasonably and specifically requested by the Commission. An operator that fails to review such video and report any known violation of law may be subject to an administrative fine not to exceed $5,000. Any operator or retailer found to have knowingly committed a violation of provisions governing the conduct of video lottery games may be subject to a fine of $5,000, the suspension of such operator's retailer's license for up to thirty days, or, in the case of repeated violations, the revocation of such operator's or retailer's license for up to one year. (Section 313.429.9 and .12)
Video lottery game operators shall pay to the Commission thirty-six percent of the video lottery game adjusted gross receipts. The net proceeds of the sale of video lottery game tickets shall be appropriated equally to public elementary and secondary education and public institutions of higher education, with an emphasis on funding elementary and secondary education student transportation costs and public institutions of higher education workforce development programs. The Commission shall compensate the administrative costs of the city or county in which a video lottery retailer maintains an establishment in an amount equal to four percent of the video lottery game adjusted gross receipts.
The remainder of video lottery game adjusted gross receipts, after the cost of the centralized computer system and administrative costs are paid and apportioned, shall be retained by video lottery game operators and shall be split evenly between video lottery game operators and video lottery game retailers as provided under an agreement. (Section 313.429.10)
All revenues collected by the Commission from license renewal fees and any reimbursements associated with the enforcement of the act shall be appropriated for administrative expenses associated with supervising and enforcing the provisions of the act. (Section 313.429.11)
The Commission shall conduct background checks of applicants for licenses and to investigate violations of the provisions of the act and may contract with a state law enforcement entity or the Missouri Gaming Commission to assist in conducting such investigations. (Section 313.429.12)
The use or possession of any video gaming terminal, gambling machine, or device capable of simulating lottery games, games of chance, or gambling games, and that is not licensed by the Lottery Commission or Gaming Commission shall be guilty of a class D felony and fined up to $10,000 per occurrence. The Commission shall suspend or revoke the license of any vendor or licensee that allows the use of any prohibited video gaming terminal. (Section 313.429.13)
Participation in the state lottery under this act shall not be construed to be a lottery or gift enterprise in violation of Article III, Section 39 of the Constitution of Missouri, and shall not constitute a valid reason for the denial or revocation of a permit to sell liquor. (Section 313.433)
This act allows a municipality or county to adopt an ordinance within one hundred eighty days of the effective date of this act prohibiting video lottery game terminals within the municipality or county. (Section 313.435)
These provisions are substantially similar to SB 566 (2020), SB 43 (2019), and SB 452 (2017), and to provisions contained in SS#3/SCS/SB 44 (2019) and SS/SCS/SB 767 (2018), and are similar to HB 990 (2017).
SPORTS WAGERING
This act allows the Missouri Lottery Commission to offer games based on the outcomes of sporting events. (Section 313.230)
This act also authorizes sports wagering, and modifies the definition of "gambling game" to include sports wagering.
Sports wagering shall only be authorized to be conducted on an excursion gambling boat, through a limited mobile gaming system, or over the internet to persons physically located in this state. Such licensed facilities shall apply to the Missouri Gaming Commission for authorization to conduct sports wagering, and shall pay an application fee of $25,000. If granted a certificate of authority, a certificate holder shall be authorized to conduct sports wagering in a licensed facility or through an interactive sports wagering platform, as defined in the act. (Section 313.1006)
Certificate holders shall designate an area within the licensed facility for conducting sports wagering. In addition to such designated area, sports wagering may be conducted through the use of a limited mobile gaming system in a gaming or other betting area of the licensed facility, or in a hotel, restaurant or other amenity operated by the certificate holder and subject to the authority of the Commission. (Section 313.1008)
Certificate holders shall ensure that the certificate holder's surveillance system covers all areas in which sports wagering is conducted, allow the Commission to be present through gaming agents during the hours sports wagering is conducted, ensure that individuals under the age of 21 are not making sports wagers, provide certain information to sports wagering patrons, and post a sign indicating the minimum and maximum amounts that may be wagered. (Section 313.1004)
Subject to the approval of the Commission, a certificate holder may contract with a third party to conduct sports wagering at the certificate holder's licensed facility. (Section 313.1008)
An interactive sports wagering platform, as defined in the act, may apply to the Commission for authority to offer sports wagering on behalf of a certificate holder. Such interactive sports wagering platform shall submit an application fee of $25,000. Each year after licensure, an interactive sports wagering platform shall submit an annual license renewal fee of $50,000. (Section 313.1010)
Sports wagering commercial activity, defined as any operation, promotion, signage, advertising, or other business activity relating to sports wagering, shall be prohibited within designated sports and entertainment districts, as defined in the act, without a written waiver from each designated sports and entertainment district entity located within such district. (Section 313.1003.3)
The Commission shall promulgate rules for a sports wagering self-exclusion program, as described in the act. The Commission shall also promulgate rules to ensure that advertisements for sports wagering do not target minors or other persons who are ineligible to place wagers, problem gamblers, or other vulnerable persons. (Section 313.1012)
The Commission shall conduct background checks on individuals seeking licenses under the act. Such background checks shall include a search for criminal history and any charges or convictions involving corruption or manipulation of sporting events.
The Commission shall determine what, if any, restrictions, limits, or exclusions shall be imposed on tier two sports wagers placed on non-exhibition games or events of professional sports organizations or the NCAA. Such restrictions shall not apply to tier one sports wagers on non-exhibition games or events of professional sports organizations, as defined in the act.
Certificate holders may use any data source to determine the results of tier one sports wagers, provided the data is not obtained directly or indirectly from live event attendees or through automated computer programs. Certificate holders shall use official league data to determine the results of tier two wagers, unless the certificate holder can demonstrate to the Commission that the sports governing body or its designee cannot provide a feed of official league data to the certificate holder on commercially reasonable terms. Certificate holders shall not purchase or utilize any personal biometric data of an athlete, as defined in the act, without written permission from the athlete's exclusive bargaining representative.
The Commission and certificate holders shall cooperate with investigations conducted by law enforcement agencies. (Section 313.1014)
A certificate holder shall maintain records of all bets and wagers placed through an interactive sports wagering platform, and all bets and wagers placed in person that exceed $10,000 in a 24-hour period, including personally identifiable information of the bettor, the amount and type of bet, the time the bet was placed, the location of the bet, the outcome of the bet, and records of abnormal betting activity for at least three years after the sporting event occurs. (Section 313.1016)
Any person who knowingly violates any procedure implemented under this act shall be liable for a civil penalty of not more than $5,000 for each violation, not to exceed $50,000 for violations arising out of the same transaction or occurrence. Such person shall also be subject to actions and penalties provided under current law, provided that any such financial penalties shall not exceed those provided for in the act.
Any person who places, or causes to be placed, a bet or wager on the basis of material nonpublic information relating to that bet or wager, or who knowingly engages in, facilitates, or conceals conduct that intends to improperly influence a betting outcome of a sporting event for purposes of financial gain in connection with betting or wagering on a sporting event shall be guilty of a Class E felony. The term "material nonpublic information" shall include personal biometric data. (Section 313.1018)
A tax is imposed at a rate of 21.0% on the adjusted gross receipts received from sports wagering conducted by a certificate holder. Such tax shall be remitted by the last business day of each month. Revenues received from the tax shall be deposited in the Gaming Proceeds for Education Fund.
A certificate holder shall also pay to the Commission an annual administrative fee of $50,000. In addition to such administrative fee, a certificate holder shall pay to the Commission a fee of $10,000 every five years for a reinvestigation of the certificate holder. Such fees shall be deposited in the Gaming Commission Fund. (Section 313.1021)
All sports wagers placed under this act shall be deemed to be initiated, received, and otherwise made on the property of an excursion gambling boat in this state. The intermediate routing of electronic data shall not determine the location or locations in which such wager is initiated, received, or otherwise made. (Section 313.1022)
The Commission shall establish a hotline or other method of communication that allows any person to confidentially report information about any conduct that the person believes is a violation of the provisions of this act. The Commission shall investigate all reasonable allegations and shall refer allegations that it deems credible to the appropriate law enforcement agency.
Sports wagering operators, sports governing bodies, professional sports franchises, and higher education institutions shall not discharge, demote, suspend, threaten, harass, or in any other manner discriminate against an employee because of any lawful act performed by the employee to provide information, cause information to be provided, or otherwise assist in an investigation regarding any conduct which the employee reasonably believes constitutes a violation of the provisions of this act. An employee may bring an action at law or equity for relief from a violation of this provision, as described in the act. Such action shall be commenced not later than one hundred eighty days from the later of the date on which the violation occurs or the date on which the employee became aware of the violation. (Section 313.1024)
These provisions are substantially similar to SB 567 (2020), SB 754 (2020), HB 2318 (2020), HB 2691 (2020), HB 119 (2019), SB 1009 (2018), HB 2406 (2018), and to provisions contained in SB 643 (2020), HCS/HB 2088 (2020), HCS/HB 2284 (2020), SS#3/SCS/SB 44 (2019), and SB 187 (2019), and are similar to HB 2320 (2018) and to a provision contained in SB 195 (2019).
EFFECTIVE DATE
This act contains a referendum clause.
SB100 - Modifies provisions relating to certain property tax liabilities
Sponsor - Sen. Andrew Koenig (R)
Summary - SCS/SB 100 - Beginning January 1, 2021, this act allows a taxpayer that is a resident of a city or county that imposes any city-wide or county-wide ordinance or order prohibiting or restricting the use of the taxpayer's real property to receive a credit against property taxes owed on such affected property.
The amount of the credit shall be a percentage of the property tax liability that is equal to the percentage of the calendar year that the restrictions on the use of the property were in place. A taxpayer shall pay his or her property taxes in full prior to submitting a statement to the county collector requesting the credit authorized by the act. Within thirty days of the receipt of such statement, the city or county shall issue the credit to the taxpayer.
The credit authorized by this act shall only apply to real property tax liabilities owed to a city or county imposing such an ordinance, and shall not apply to property tax liabilities owed to any other taxing jurisdiction.
This act contains an emergency clause.
SB109 - Modifies provisions relating to property tax assessments
Sponsor - Sen. Mike Cierpiot (R)
Summary - SB 109 - This act modifies several provisions relating to property tax assessments.
PROPERTY ASSESSMENT GROWTH
Current law requires assessors to assess real property on January 1 of each odd-numbered year, and to apply such assessed values in the following even-numbered year. This act provides that if the new assessed value exceeds the assessed value of the property from the previous odd-numbered year by more than 15%, half of such growth in assessed value shall be applied in the current odd-numbered year, and the remaining amount shall be applied in the following even-numbered year. (Section 137.115)
PROPERTY ASSESSMENT APPEALS
This act provides that any assessed valuation for a parcel of residential real property that exceeds the previous assessed value for such property by more than 15% shall be automatically reviewed by the county board of equalization, regardless of whether the property owner has filed a timely appeal. The assessor shall notify the property owner in writing that the assessed valuation is being reviewed and that the property owner shall be entitled to be heard at the hearing of the board of equalization. (Section 137.180)
This act is identical to provisions contained in SB 579 (2020).
Sponsor - Sen. Mike Cierpiot (R)
Summary - SB 110 - Current law authorizes a tax credit for the construction or rehabilitation of residences located in certain distressed areas. This act provides that no such tax credits shall be authorized for projects that commence on or after August 28, 2021.
This act is substantially similar to SB 1004 (2020) and is similar to a provision contained in HB 1518 (2020).
Sponsor - Sen. Lauren Arthur (D)
Summary - SB 111 - This act prohibits an employer or its agent from:
• Inquiring about the salary history of an applicant for employment;
• Screening job applicants based on the applicant's current or prior wages, benefits, or other compensation, or salary histories, including requiring that an applicant's prior wages, benefits, other compensation or salary history satisfy minimum or maximum criteria;
• Relying on the salary history of an applicant in deciding whether to offer employment to an applicant, or in determining the salary, benefits, or other compensation for such applicant during the hiring process, including the negotiation of an employment contract; and
• Refusing to hire or otherwise disfavor, injure, or retaliate against an applicant for not disclosing his or her salary history to an employer.
The act contains certain exceptions and furthermore allows an employer to engage in discussions with an applicant about the expectations with respect to salary, benefits, and other compensation, including but not limited to unvested equity or deferred compensation that an applicant would forfeit or have cancelled by virtue of the applicant's resignation from their current employer.
SB112 - Enacts provisions relating to prescription drug costs
Sponsor - Sen. Lauren Arthur (D)
Summary - SB 112 - This act requires health benefit plan enrollees' deductible payment or coinsurance amount for covered prescription drugs to be calculated at the point of sale, and based on a price that is reduced by an amount equal to at least 85% of all rebates received, or to be received, in connection with the dispensing or administration of the drug.
The act shall not require a health carrier or its agents to reveal information regarding the actual amount of rebates a carrier receives on a product, manufacturer, or pharmacy-specific basis. The act also provides confidentiality protections, as specified in the act, which the carriers shall follow as well as impose on any third party that performs health care or administrative services on behalf of the carrier and may receive or have access to rebate information.
This act contains a severability clause.
This act is similar to SB 962 (2020), and similar to HCS/HB 2527 (2020).
Sponsor - Sen. Mike Bernskoetter (R)
Summary - SB 115 - This act provides that any employer required to make contributions under the unemployment compensation laws shall pay an annual unemployment automation adjustment equal to .015% of its total taxable wages for the twelve-month period ending the preceding June 30th. The Division of Employment Security is permitted to lower this rate under certain circumstances.
This act has a delayed effective date of January 1, 2022.
This act is identical to SCS/SB 691 (2020) and a provision in SCS/HB 1559 (2020) and substantially similar to HB 2072 (2020), SB 161 (2019), HB 375 (2019), and a provision in SCS/HB 332 (2019).
Sponsor - Sen. Mike Bernskoetter (R)
Summary - SB 116 - Under this act, for any school district located in more than one county, and whose headquarters are located within Owensville, the county signified in the school district number shall be the county in the district with the highest dollar value modifier.
This act is identical to SB 660 (2020), SB 249 (2017), and HB 624 (2017), and is substantially similar to SB 867 (2018).
SB117 - Modifies and removes provisions relating to concealed firearms
Sponsor - Sen. Eric Burlison (R)
Summary - SB 117 - UNLAWFUL USE OF CONCEALED WEAPONS (SECTION 571.030)
Under this act, a person commits the offense of unlawful use of a weapon if a person knowingly carries a concealed weapon into:
• Any public higher education institution without the consent of a member of the governing body of the institution, unless a person has a valid concealed carry permit;
• Any public elementary or secondary school facility without the consent of a member of the school board, unless the person is a designated school protection officer;
• Any school bus or on any premises of any school sponsored function, unless the weapon is possessed by an adult and is required in order to facilitate the school sanctioned firearm event;
• Any police, sheriff, or highway patrol station without the consent of the chief law enforcement officer of that station;
• Any jail, prison, or correctional institution;
• Any building that is solely occupied by a court, except certain certified law enforcement officers and any person who has a valid concealed carry permit and consent of the presiding judge;
• Any meeting, including committee meeting, of the General Assembly, unless the person carrying the firearm has a valid concealed carry permit;
• Any area of an airport that is controlled by a search of a person and their property;
• Anywhere carrying a firearm is prohibited by federal law;
• Any private property where the owner has posted certain signs stating the property is off-limits to concealed firearms; and
• Any arena or stadium with a seating capacity of five thousand or more that is managed or leased by a private entity.
This act repeals provisions prohibiting the possession of a concealed firearm in places of worship, any election precinct on any election day, and certain buildings owned or occupied by the state and federal government, or any political subdivision. This act also decriminalizes the offense of carrying a concealed weapon onto any private property without consent of the owner.
Finally, this act provides that the offense of unlawful use of a concealed weapon does not include the storage of a firearm in a vehicle, except where prohibited by federal law, so long as the firearm remains stored in the vehicle and is not at anytime brandished.
CONCEALED CARRY PERMITS (SECTION 571.107)
This act repeals provisions that prohibit someone with a valid concealed carry permit from carrying a concealed weapon in the following locations:
• Any meeting of the governing body of a unit of local government or the General Assembly;
• Any polling place on any election day;
• Any establishment that serves intoxicating liquors;
• Any higher education institution;
• Any portion of a building that has a child care facility;
• Any riverboat gambling facility;
• Any gated amusement park;
• Any church or other place of religious worship;
• Any hospital accessible to the public; and
• Any public higher education institution building.
PUBLIC EMPLOYEES WITH CONCEALED CARRY PERMITS(SECTION 571.108 and 571.109)
This act prohibits the state or any county, municipality or other political subdivision from imposing any ordinance, rule, policy, contractual agreement, or employment agreement restricting an employee with a valid concealed carry permit from carrying a concealed weapon.
Any public higher education institution may construct their own policies regarding concealed carry weapons on their campus, so long as such policies do not generally restrict the ability to carry a concealed weapon.
WEAPONS IN BUS TERMINALS(SECTIONS 577.703 & 577.712)
Finally, this act repeals the offense of possession and concealment of a dangerous or deadly weapon upon a bus and repeals provisions that made it unlawful for someone to possess a deadly or dangerous weapon in a bus terminal.
This act is identical to SB 663 (2020), SB 121 (2019), HB 1936 (2018), and HB 630 (2017).
SB118 - Creates new provisions of law relating to labor organizations
Sponsor - Sen. Eric Burlison (R)
Summary - SB 118 - Under this act, employers are barred from requiring employees to become, remain, or refrain from becoming a member of a labor organization or pay dues or other charges required of labor organization members as a condition of employment.
Any person who violates or directs another to violate this act is guilty of a Class C misdemeanor. Moreover, any person injured as a result of violation or threatened violation of this act is entitled to injunctive relief and certain other damages.
Prosecuting attorneys, circuit attorneys, and the Attorney General are charged with investigating complaints under this act.
The provisions of this act do not apply to any agreement between an employer and a labor organization entered into before the effective date of this act but shall apply to any such agreement upon its renewal, extension, amendment, or modification in any respect after the effective date of this act.
This act is identical to SB 760 (2020), SB 63 (2019), and the truly agreed to and finally passed SS#2/SB 19 (2017) and substantially similar to HCS/HB 91 (2017), HB 42 (2017), HB 131 (2017), HB 265 (2017), HB 314 (2017), SB 667 (2016), SCS/HCS/HB's 116 & 569 (2015) which was vetoed by the Governor and SCS/SB 127 (2015), HB 1462 (2016), SB 76 (2013), SB 547 (2012), SB 614 (2012), SB 438 (2012), SB 109 (2011), SB 1 (2011), SB 888 (2010), and HB 877 (2005).
SB120 - Modifies provisions relating to military affairs
Sponsor - Sen. Bill White (R)
Summary - SCS/SB 120 - This act modifies provisions relating to military affairs, including state designations, hiring preferences and classifications for state employment, state agency services, school designations, military protections for motor vehicle insurance, and qualified military projects in the Missouri Works Program.
Military Family Month (Section 9.297)
This act designates November as "Military Family Month" in Missouri to recognize the daily sacrifices of military families.
This provision is identical to a provision in SS/SCS/SB 718 (2020) and HB 1328 (2020).
Surviving Spouses in the Merit System (Section 36.020)
This act modifies the definition of "surviving spouse" in provisions of law relating to the merit system.
This provision is identical to HB 296 (2021), SB 620 (2020), a provision in SS/SCS/SB 718 (2020), in HCS/SB 282 (2019), and in the perfected HB 461 (2019) and is substantially similar to a provision in HCS/SB 587 (2020) and HB 1566 (2020).
Hiring Preferences for Missouri National Guard Members (Sections 36.221 and 105.1204)
This act creates new provisions establishing hiring preferences for current or former members of the Missouri National Guard for purposes of state employment. Specifically, in filling any position of state employment in a state agency, the appointing authority or employing agency shall offer an interview to every applicant who is or was a member of the Missouri National Guard and meets other specified criteria.
This provision is identical to SB 78 (2021), HB 659 (2021), and HB 1491 (2020).
Classification of Missouri National Guard Members (Section 41.201)
This act provides that service members of the Missouri National Guard shall be considered as state employees for the purposes of operating state-owned vehicles for official state business unless they are called into active federal military service by order of the President of the United States.
This provision is identical to SB 258 (2021) and is substantially similar to HB 391 (2021).
Veteran Questions on State Agency Forms (Section 42.390)
This act requires that every state agency shall ensure that any form used to collect data from individuals include the following questions:
(1) Have you ever served on active duty in the Armed Forces of the United States and separated from such service under conditions other than dishonorable?
(2) If answering Question 1 in the affirmative, would you like to receive information and assistance regarding the agency's veteran services?
Every state agency shall prepare information regarding applicable services and benefits that are available to veterans and provide such information to those who answer the questions in the affirmative.
Purple Star Campus (Section 160.710)
The Department of Elementary and Secondary Education shall designate a school district as a purple star campus if the school district applies and qualifies for the designation. To qualify as a purple star campus, a school district shall:
(1) Designate a staff member as a military liaison to serve as the point of contact between the school district and the military connected student, as defined in the act;
(2) Identify military connected students enrolled in the school district;
(3) Determine appropriate services available to military connected students;
(4) Coordinate programs relevant to military connected students;
(5) Maintain on the school district website an easily accessible webpage that includes resources for military connected students, including information regarding relocation, enrollment, registration, and transferring records to the school district, academic planning, counseling, and the military liaison;
(6) Establish and maintain a transition program led by students, when appropriate, that assists military connected students in transitioning into the school district;
(7) Offer professional development and education for staff members on issues related to military connected students; and
(8) Offer at least one of the following: A resolution showing support for military connected students, recognition of military holidays with relevant events, or a partnership with a local military installation that provides opportunities for active duty military members to volunteer with the school district, speak at an assembly, or host a field trip.
Motor Vehicle Insurance (Section 379.122)
This act requires the Adjutant General to ensure that members of the state military forces receive notice of certain protections relating to motor vehicle insurance, and encourages the secretaries of the branches of the United States Armed Forces to likewise notify members under their jurisdictions.
The act specifically notes that the term "adverse underwriting decision" shall include a decision to charge an increased premium.
This provision is identical to a provision in SS/SCS/SB 718 (2020) and SB 1036 (2020).
Qualified Military Projects in the Missouri Works Program (Section 620.2005 and 620.2010)
This act modifies the Missouri Works program to provided that, for qualified military projects, the benefit shall be based on part-time and full-time jobs created by the project.
This act contains an emergency clause for these provisions.
This provision is identical to the perfected SS/SB 2 (2021) and is substantially similar to provisions in SS/SCS/SB 718 (2020), in HCS/SS#2/SB 704 (2020), in SS#2/SCS/HCS/HB 1854 (2020) and SB 1057(2020).
SB123 - Modifies provisions relating to local sales taxes
Sponsor - Sen. Lincoln Hough (R)
Summary - SB 123 - In addition to any local sales tax imposed or authorized to be imposed as of January 1, 2022, this act authorizes any taxing jurisdiction to impose one or more sales taxes for purposes to be designated by the taxing jurisdiction, provided that the total combined rate of local sales taxes imposed by a taxing entity that is an incorporated city, town, or village shall not exceed 4.5%; the total combined rate of local sales taxes imposed by a county shall not exceed 3.25%; and for all other taxing jurisdictions, the total combined rate of sales taxes in any given taxing jurisdiction shall not exceed 3.25%. Such limits shall not apply to transient guest taxes or convention and tourism taxes.
In any election in which more than one sales tax levy is approved by the voters, and the passage of such levies results in a combined rate of sales tax in excess of the limits provided under the act, only the sales tax levy receiving the most votes shall become effective.
SB131 - Places a limit on the growth in assessments of residential real property
Sponsor - Sen. Tony Luetkemeyer (R)
Summary - SB 131 - This act provides that the assessed valuation for residential real property shall not exceed the previous assessed valuation for such property, exclusive of new construction and improvements, by more than five percent or the percent increase in inflation, whichever is greater.
This act is substantially similar to SCS/SBs 675 & 705 (2020) and is similar to a provision contained in HCS/SS/SCS/SB 570 (2020), HCS/SS/SCS/SB 594 (2020), and HCS/SCS/SB 725 (2020).
Sponsor - Sen. Cindy O'Laughlin (R)
Summary - SB 133 - Under this act, the Department of Elementary and Secondary Education shall, by November 1 of each year, publish on the Department's website a list of schools in the state that have been performing within the bottom 5% of schools for more than three years, and shall designate any such school as a "persistently failing school".
Any school district with more than two schools falling into the bottom 5% of schools for more than two years shall be classified as provisionally accredited by the State Board of Education.
School districts with any school falling in the bottom 5% of schools for three years over a five year period beginning in 2018, shall:
· Close the school and transfer students attending such school to a higher performing school in the district;
· Develop a partnership with a nonprofit school operator to create an in-district charter school; or
· Reimburse any district or charter school, that will allow students to transfer, an amount equal to the average per-pupil expenditure for the district.
Any school district that has more than 20% of students attending persistently failing schools shall work with an external partner to develop a district plan to reduce the number of students in such schools by 5% each year, and shall establish a charter authorizing office, or partner with an eligible public four-year college or university to review any charter petitions for the district, approve such charter petitions, and submit such petitions to the Board of Education for a vote.
This act is substantially similar to SB 1021 (2020).
SB134 - Permits recording certain meetings by a student's parent or legal guardian
Sponsor - Sen. Cindy O'Laughlin (R)
Summary - SB 134 - Under this act, no school district or charter school shall prohibit a parent or legal guardian of a student from audio recording any meeting held under the federal Individuals with Disabilities Education Act (IDEA), or the federal Rehabilitation Act of 1973.
Any audio recording make by a parent or legal guardian shall be the property of the parent or guardian, and shall not be considered to be a public record.
School districts and charter schools shall not require parents to notify the school district or charter school of such parent's intent to record a meeting more than 24 hours in advance.
No school district or charter school employee who reports any violation of this act shall be subject to discharge, retaliation, or any other adverse employment action for making such report.
This act is substantially similar to SB 1022 (2020) and HCS/HB 1540 (2020).
Sponsor - Sen. Holly Rehder (R)
Summary - SB 136 - This act requires criminal background checks to be conducted on any person who is 18 years of age or older, who is not counted by the district for purposes of average daily attendance, and who requests enrollment in a course that takes place on school property during regular school hours.
A person shall be prohibited from enrolling in such a course if he or she has pled guilty to, or been convicted of, any crime or offense which would currently prevent the issuance of a teaching certificate. The background check shall be conducted before the person enrolls in the course.
This act is identical to HB 1483 (2020) and is similar to HCS/HB 836 (2019) and HB 2479 (2020).
Sponsor - Sen. Jason Bean (R)
Summary - SB 139 - This act establishes the "Workforce Diploma Program" within the Department of Higher Education and Workforce Development to assist students in obtaining a high school diploma and in developing employability and career and technical skills.
Before August 16, 2022, and annually each year after, the Department shall issue a request for applications for interested program providers to become approved providers to participate in the program. Applications shall furnish evidence that such interested provider meets certain criteria set forth in the act, including having at least two years of experience providing adult dropout recovery services.
The Department shall announce approved program providers prior to October 16 each year, and approved program providers shall begin enrolling students before November 15 each year.
The Department shall pay approved program providers amounts set forth in the act for the completion of certain milestones by students. However, no program provider shall receive funding for a student if such provider already receives federal or state funding or private tuition for such student.
In order to receive payments, program providers shall be required to submit monthly invoices to the Department before the eleventh calendar day of each month for the milestones met by students in the previous month. The Department shall pay approved program providers in the order in which invoices are submitted until all available funds are exhausted.
The Department shall also provide a written update to program providers by the last day of each month, which shall include the aggregate total dollars that have been paid to the providers, and the estimated number of enrollments still available for the program year.
Prior to July 16 of each year, each provider shall report certain information set forth in the act to the Department, including the total number of students who have been funded through the program, the total number of credits earned, the total number of employability skills certifications issued, the total number of industry-recognized credentials earned, and the total number of graduates.
The Department shall review data from each approved program provider, at the end of the second fiscal year of the program, to ensure that each provider is achieving minimum program performance standards. Any provider failing to meet such standards shall be placed on probationary status for the remainder of the fiscal year. If a provider fails to meet the standards for two consecutive years, such provider shall be removed from the approved provider list.
Any diploma issued under this act shall be recognized as a secondary school diploma by the state.
This act is identical to SB 839 (2020).
SB140 - Authorizes a tax credit for the sale of ethanol fuel
Sponsor - Sen. Jason Bean (R)
Summary - SCS/SB 140 - For all tax years beginning on or after January 1, 2022, this act authorizes a tax credit for retail dealers selling higher ethanol blend at the retail dealer's service station, as such terms are defined in the act. The credit shall be equal to five cents per gallon of higher ethanol blend sold and dispensed through metered pumps at the service station during the tax year. The tax credit shall be nontransferable and nonrefundable. The total amount of tax credits authorized under the act in a given fiscal year shall not exceed $4 million.
This act shall sunset on December 31, 2027, unless reauthorized by the General Assembly.
This act is substantially similar to HB 601 (2021).
SB142 - Creates new provisions governing compensation owed to employees
Sponsor - Sen. Doug Beck (D)
Summary - SB 142 - This act requires an employer to compensate an employee for all of the employee's accrued but unused vacation leave and annual leave upon the termination of the employee's employment. An employer is permitted to allow an employee to utilize accrued but unused leave as paid time off to be taken at the end of employment in lieu of compensating such employee.
This act is identical to HB 1500 (2020).
SB143 - Creates new provisions governing employer hiring practices
Sponsor - Sen. Doug Beck (D)
Summary - SB 143 - This act prohibits any employer or prospective employer from seeking or inquiring about the salary history information regarding any applicant for employment.
This act is identical to HB 1498 (2020).
SB145 - Creates new provisions of law relating to discriminatory practices
Sponsor - Sen. Barbara Washington (D)
Summary - SB 145 - This act creates new provisions governing discriminatory practices as they relate to race. Specifically, no person shall be subjected to discrimination on the basis of race in any program or activity conducted by an educational institution that receives or benefits from state financial assistance or enrolls pupils who receive state student financial aid.
The act additionally defines the term "race" in the Missouri Human Rights Act to include traits historically associated with race including, but not limited to, hair texture and protective hairstyles. Protective hairstyles include braids, locks, and twists.
This act is substantially similar to HB 420 (2021) and HB 2356 (2020).
SB147 - Modifies provisions relating to tax increment financing
Sponsor - Sen. Barbara Washington (D)
Summary - SB 147 - This act modifies the definition of "blighted area" for the purposes of tax increment financing (TIF). Such areas shall be in a distressed community and be insanitary or unsafe for living or working; shall have unemployment one and one-half times greater than the average for the state; or have a median household income of less than fifty percent of the median household income of the metropolitan statistical area in which the area is located. (Section 99.805)
A redevelopment plan shall include all federal, state, county, and municipal tax incentives received as sources of funds for the redevelopment plan. Such redevelopment plan shall also include a study stating that the project was not developed through private enterprise, and shall also include an economic feasibility analysis that indicates whether a return on investment is expected without public assistance. (Section 99.810)
This act exempts redevelopment projects from funding limits for TIF projects associated with a geospatial intelligence federal employer in St. Louis City if such projects consist solely of public infrastructure improvements on public land that requires less than $2 million in TIF financing and will pay off its bonds in seven years or less. (Section 99.811)
This act requires a municipality to pay an amount equal to 25% of payments in lieu of taxes received for a TIF project to all other taxing entities in the municipality that are entitled to receive property tax revenue. Such amount shall be distributed pro rata to such entities. If a TIF project includes residential uses, real property tax levies attributable to the residential portion shall be distributed to the local school district or districts. (Section 99.812)
This act requires the Department of Economic Development to annually submit a report to the Governor and the General Assembly that provides certain information regarding TIF projects in the state, as described in the act. (Section 99.813)
Redevelopment districts providing emergency services in certain municipalities and counties, as described in the act, shall be entitled to reimbursement from a TIF special allocation fund in an amount between 25%-100% of such revenue. (Section 99.814)
This act adds blighted areas located in distressed communities to the areas eligible to receive state revenues for a TIF project. Additionally, this act prohibits redevelopment projects unless all school districts in the redevelopment area have low fiscal capacity, as defined in the act; all census blocks or groups have high unemployment, as defined in the act; or all municipalities or census blocks or groups are characterized by moderate income, as defined in the act. (Section 99.845)
This act is identical to HB 1585 (2020).
SB148 - Creates new provisions relating to worker classification
Sponsor - Sen. Bob Onder (R)
Summary - SB 148 - This act provides that any person who performs work for an employer and satisfies all of the following criteria shall be considered an independent contractor:
• He or she has signed a written contract with an employer that states the employer's intent to retain the services of the person as an independent contractor and additionally contains certain acknowledgments detailed in the act;
• He or she has filed, intends to file, or is contractually required to file, in regard to the fees earned from work, an income tax return with the Internal Revenue Service for a business or for earnings from self-employment;
• He or she provides his or her services through a business entity;
• He or she has the right to control the manner and means by which the work is to be accomplished, even though he or she may not have control over the final result of the work; and
• He or she meets at least three other criteria set forth in the act.
An employer is not required to classify any person who is considered an independent contractor as an employee, provided that the employer may hire and classify such person as an employee at any time.
The act further provides that no political subdivision of the state shall enact a law conflicting with this act.
This act is identical to SB 740 (2020) and substantially similar to HB 214 (2021), SB 732 (2020), HB 1920 (2020), HB 2071 (2020), SB 313 (2019), and HCS/HB 1137 (2019).
SB150 - Modifies provisions relating to the general municipal election day
Sponsor - Sen. Bob Onder (R)
Summary - SB 150 - Under current law, elections to elect officers of political subdivisions and special districts are held on the first Tuesday after the first Monday in April each year. This act requires all municipal elections to be held on the first Tuesday after the first Monday in November each year if they are held for the purpose of electing officers of political subdivisions and special districts or to decide a ballot measure submitted solely to the qualified voters of a particular political subdivision or special district.
Sponsor - Sen. Denny Hoskins (R)
Summary - SCS/SB 151 - Under current law, when a sufficient number of children are determined to be gifted and their development requires programs or services beyond the level of those ordinarily provided in regular public school programs, school districts may establish special programs for such gifted children. Approval of such programs shall be made by the Department of Elementary and Secondary Education based upon project applications submitted by July 15 of each year.
Under this act, if 3% or more of students enrolled in a school district are determined to be gifted, the district is required to establish a state-approved gifted program for gifted children. If a school district has an average daily attendance of 350 students or fewer, the district's gifted program shall not be required to provide services by a teacher certified to teach gifted education. Any teacher who provides gifted services through the program, and is not certified, shall annually participate in at least 6 hours of professional development focused on gifted development. These provisions shall apply to school years beginning on or after July 1, 2023.
Approval of such programs shall be made by the Department based upon project applications submitted at a time and in a form determined by the Department.
This act is identical to HB 306 (2021) and is similar to SB 645 (2020), HB 112 (2019), HCS/SS/SB 218 (2019), HB 136 (2019), HB 1435 (2018), and HB 1030 (2017).
SB152 - Modifies provisions related to education
Sponsor - Sen. Denny Hoskins (R)
Summary - SS/SCS/SB 152 - This act modifies provisions related to education.
SHOW ME SUCCESS DIPLOMA PROGRAM
This act establishes the Show Me Success Diploma Program as an alternative pathway to graduation for high school students. Students may earn the show me success diploma beginning at the end of a student's tenth grade year. By July 1, 2022, the Department of Elementary and Secondary Education shall develop detailed requirements for students to become eligible for the show me success diploma.
Students who earn a show me success diploma may elect to remain in high school. Alternatively, a student having earned the diploma may instead enroll in a qualifying postsecondary educational institution. For each student enrolled in such an institution, an amount equal to ninety percent of the pupil's proportionate share of the state, local, and federal aid that the district or charter school receives for such pupil, shall be deposited into an account that lists the pupil as the beneficiary.
These provisions shall expire August 28, 2028.
(Section 160.560)
These provisions are substantially similar to provisions in SB 34 (2021).
INFORMATION TO BE PUBLISHED ON DEPARTMENT WEBSITE
Within thirty days of receipt or publication, the Department of Elementary and Secondary Education shall maintain and publish on its website any data or report sent to the Department from any federal agency and the full text of all state administrative rules and regulations related to elementary and secondary education. Such information shall be accessible and searchable from various electronic communication devices as described in the act.
By December 31st in every even-numbered year, the State Auditor shall review the Department's website for compliance with this section.
(Section 161.229)
These provisions are identical to provisions in SCS/SBs 55, 23, & 25 (2021).
COMPETENCY BASED EDUCATION
This act establishes the Competency-Based Education Grant Program. By application, the Department of Elementary and Secondary Education shall award grants from the fund to eligible school districts for the purpose of providing competency-based education programs. The Department shall facilitate the creation, sharing, and development of course assessments, curriculum, training and guidance for teachers, and best practices for the school districts that offer competency-based education courses.
(Section 161.380)
This act establishes the Competency-Based Education Task Force to study and develop competency-based education programs in public schools. The Task Force shall conduct interviews and at least three public hearings to identify promising competency-based education programs and obstacles to implementing such programs. Before December 1 of each year, the Task Force shall present its findings and recommendations to the Speaker of the House of Representatives, the President Pro Tempore of the Senate, the Joint Committee on Education, and the State Board of Education.
(Section 161.385)
Under this act, school districts and charter schools shall receive state school funding under the foundation formula for high school students who are taking competency-based courses offered by their school district or charter school.
Attendance of a student enrolled in a competency-based course shall equal the product of the district or charter school's prior year average attendance percentage multiplied by the total number of attendance hours normally allocable to a non-competency-based course of equal credit value.
(Section 162.1255)
These provisions shall expire on August 28, 2028.
These provisions are substantially similar to SB 34 (2021) and SB 35 (2021) and are similar to SB 582 (2020) and SCS/SB 445 (2019).
ANNEXATION OF SCHOOL DISTRICTS
Under current law, a school district may be attached to a community college district or to one or more adjacent seven-director school districts by a majority vote in the school district.
This act repeals a provision in current law specifying the format in which the question for such annexation shall be submitted to the voters. This act requires that the question be approved by the county commission in which the school district is located and requires the ballot language to include the tax rate and assessed valuation of the school district prior to and after approval.
(Section 162.441)
GIFTED EDUCATION
Under current law, when a sufficient number of children are determined to be gifted and their development requires programs or services beyond the level of those ordinarily provided in regular public school programs, school districts may establish special programs for such gifted children. Approval of such programs shall be made by the Department of Elementary and Secondary Education based upon project applications submitted by July 15th of each year.
Under this act, if 3% or more of students enrolled in a school district or charter school are determined to be gifted, the district or charter school is required to establish a state-approved gifted program for gifted children. If a school district or charter school has an average daily attendance of 350 students or fewer, the gifted program shall not be required to provide services by a teacher certified to teach gifted education. Any teacher who provides gifted services through the program and is not certified shall annually participate in at least 6 hours of professional development focused on gifted development.
These provisions shall apply to school years beginning on or after July 1, 2023.
Approval of such programs shall be made by the Department based upon project applications submitted at a time and in a form determined by the Department.
(Section 162.720)
These provisions are substantially similar to SB 151 (2021) and HB 306 (2021) and are similar to SB 645 (2020), HB 112 (2019), HCS/SS/SB 218 (2019), HB 136 (2019), HB 1435 (2018), and HB 1030 (2017).
MISSOURI EDUCATION SAVINGS PROGRAM
Under this act, the Missouri Education Savings Program is renamed the Missouri Education Program.
This act modifies the definition of "eligible educational institution" to include all eligible educational institutions, as defined in Section 529 of the Internal Revenue Code, rather than just institutions of postsecondary education.
(Sections 166.400, 166.410, 166.415, 166.420, 166.425, 166.435, 166.440, and 166.456)
These provisions are substantially similar to provisions contained in SS/SCS/SBs 55, 23, & 25 (2021) and are similar to provisions contained in SCS/HCS/HB 1540 (2020), HCS/HB 2068 (2020) and HCS/HB 2261 (2020).
STUDENTS WITH EPILEPSY AND SEIZURE DISORDERS
This act establishes "Will's Law," requiring individualized
health care plans to be developed by school district nurses in consultation with a student's parent or guardian and appropriate medical professionals that address procedural guidelines and specific directions for particular emergency situations relating to the student's epilepsy or seizure disorder. Plans are to be updated at the beginning of each school year and as necessary. Notice must be given to any school employee that may interact with the student, including symptoms of the epilepsy or seizure disorder and any medical and treatment issues that may affect the educational process.
All school employees must be trained every two years in the care of students with epilepsy and seizure disorders. Training shall include an online or in-person course of instruction approved by the Department of Health and Senior Services. School personnel shall obtain a release from a student's parent to authorizing the sharing of medical information with other school employees as necessary.
This act protects school employees from being held liable for any good faith act or omission while performing their duties.
(Section 167.625)
This act contains an emergency clause applying to these provisions.
These provisions are identical to SCS/SB 187 (2021) and are substantially similar to HB 2588 (2020).
MISSOURI WESTERN STATE UNIVERSITY
This act repeals provisions of current law setting forth the requirement that two of the eight voting members of the Board of Governors for Missouri Western State University be selected from any of the counties in the state outside of the counties set forth under current law. This act also removes the cap on the number of members that may be appointed from any one county.
(Section 174.453)
These provisions are identical to SB 219 (2021) and are substantially similar to a provision in SCS/HCS/HB 1540 (2020) and HCS/SS/SCS/SB 528 (2020).
MONTESSORI SCHOOLS
Under current law, Montessori schools are not required to have a child care facility license to operate in the state. This act modifies the definition of a Montessori school to include programs that are either accredited by, actively seeking accreditation by, or maintain an active school membership with the American Montessori Society, Association Montessori Internationale, the International Montessori Counsel, or the Montessori Educational Programs International.
(Section 210.201)
This act contains an emergency clause applying to these provisions.
These provisions are substantially similar to SB 457 (2021).
SB153 - Modifies provisions relating to taxation
Sponsor - Sen. Andrew Koenig (R)
Summary - SS/SCS/SBs 153 & 97 - This act modifies several provisions relating to taxation.
USE TAX MAPPING
Current law requires the Department of Revenue to create and maintain a mapping feature on its website that displays various sales tax information. This act requires such mapping feature to include use tax information. Political subdivisions collecting a use tax shall send such data to the Department of Revenue by January 1, 2022, and the Department shall implement the mapping feature using the use tax data by August 28, 2022.
If the boundaries of a political subdivision in which a sales or use tax has been imposed shall thereafter be changed or altered, the political subdivision shall forward such changes to the Department, as described in the act. (Section 32.310)
This provision is identical to a provision contained in SB 872 (2020) and HB 2172 (2020), and is substantially similar to a provision contained in SS#2/SCS/SB 648 (2020), SB 805 (2020), SCS/HB 1700 (2020), and HB 1895 (2020).
CASH OPERATING EXPENSE FUND
This act establishes the "Cash Operating Expense Fund", which shall consist of the state portion of use tax revenues collected under the provisions of the act. (Section 33.575)
This provision is substantially similar to SB 858 (2020) and to a provision contained in SCS/SB 529 (2020), SB 872 (2020), SCS/HB 1700 (2020), and HB 2172 (2020).
INDIVIDUAL INCOME TAX
Current law provides for a reduction in the top rate of income tax of 0.5% phased-in over a period of years in 0.1% increments, with each cut becoming effective if net general revenue collections meet a certain trigger. This act adds three additional 0.1% reductions for a total reduction in the top rate of tax of 0.8%. (Section 143.011)
This act also establishes the Missouri Working Family Tax Credit Act.
Beginning with the 2023 calendar year, this act creates a tax credit to be applied to a taxpayer's Missouri income tax liability after all reductions for other credits for which the taxpayer is eligible have been applied. The tax credit shall not exceed the amount of the taxpayer's tax liability, and shall not be refundable. The amount of such tax credit shall be a percentage of the amount of a taxpayer's federal earned income tax credit as such credit existed as of January 1, 2021. The initial percentage shall be 10% and may be increased to 20% of the amount of a taxpayer's federal earned income tax credit. The initial percentage claimed and any increase in the percentage claimed shall only occur if the amount of net general revenue collected in the previous fiscal year exceeds the highest amount of net general revenue collected in any of the three fiscal years prior to such fiscal year by at least $150 million.
The Department of Revenue shall determine whether a taxpayer who did not apply for the tax credit established by this act is eligible and shall notify such taxpayer of his or her potential eligibility.
The Department shall prepare an annual report regarding the tax credit established by this act containing certain information as described in the act. (Section 143.177)
This provision is substantially similar to SB 183 (2019), HB 291 (2019), HB 1194 (2019), SB 615 (2018), SB 197 (2017), SB 342 (2017), HCS/HB 109 (2017), and to a provision contained in SB 248 (2021), SCS/SB 52 (2019), HB 846 (2019), SS#2/SCS/SBs 617, 611, & 667 (2018) and HCS/HB 1605 (2016), and is similar to HB 2154 (2016), SB 1018 (2016), SB 40 (2015), SB 687 (2014), HB 1120 (2014), HB 895 (2013), HB 1606 (2012), HB 581 (2011), and HB 1915 (2010).
USE TAX ECONOMIC NEXUS
This act modifies the definition of "engaging in business activities within this state" to include vendors that had cumulative gross receipts of at least $100,000 from the sale of tangible personal property for the purpose of storage, use, or consumption in this state in the previous twelve-month period, as described in the act. Vendors meeting such criteria shall be required to collect and remit the use tax as provided under current law. (Section 144.605)
This provision is identical to a provision contained in SS#2/SCS/SB 648 (2020), SCS/SB 529 (2020), and SCS/HB 1700 (2020), and is substantially similar to a provision contained in SB 659 (2020), SB 805 (2020), SB 872 (2020), HCS#2/HB 1957 (2020), HB 1967 (2020), HB 2172 (2020), and HB 2238 (2020).
MARKETPLACE FACILITATORS
Beginning January 1, 2023, marketplace facilitators, as defined in the act, that engage in business activities within the state shall register with the Department to collect and remit use tax on sales delivered into the state through the marketplace facilitator's marketplace by or on behalf of a marketplace seller, as defined in the act. Such retail sales shall include those made directly by the marketplace facilitator as well as those made by marketplace sellers through the marketplace facilitator's marketplace.
Marketplace facilitators shall report and remit use tax collected under this act as determined by the Department. Marketplace facilitators properly collecting and remitting use tax in a timely manner shall be eligible for any discount provided for under current law.
Marketplace facilitators shall provide purchasers with a statement or invoice showing that the use tax was collected and shall be remitted on the purchaser's behalf.
No class action shall be brought against a marketplace facilitator in any court in this state on behalf of purchasers arising from or in any way related to an overpayment of sales or use tax collected on retail sales facilitated by a marketplace facilitator, regardless of whether that claim is characterized as a tax refund claim.
Marketplace facilitators may apply to the Department for relief from liability for the failure to collect and remit the correct amount of sales or use tax on retail sales facilitated for marketplace sellers under certain circumstances, as described in the act. Relief from liability shall be a percentage of the sales and use tax collected by the marketplace facilitator, with such percentage being four percent for sales made during the 2023 calendar year, two percent for sales made during the 2024 calendar year, one percent for sales made during the 2025 calendar year, and zero percent thereafter. (Section 144.752)
This provision is identical to a provision contained in SS#2/SCS/SB 648 (2020), and is substantially similar to a provision contained in SCS/SB 529 (2020), SB 659 (2020), SB 805 (2020), SB 872 (2020), SCS/HB 1700 (2020), HCS#2/HB 1957 (2020), HB 2172 (2020), HB 2238 (2020), and SCS/SBs 46 & 50 (2019).
SALES TAX ADMINISTRATION
This act authorizes the Department of Revenue to consult, contract, and work jointly with the Streamlined Sales and Use Tax Agreement's Governing Board to allow sellers to use the Governing Board's certified service providers and central registration system services, or to consult, contract, and work with certified service providers independently. The Department may determine the method and amount of compensation to be provided to certified service providers. (Section 144.608)
This provision is identical to a provision contained in SCS/HB 1700 (2020).
The school and Show Me Green sales tax holidays are modified by repealing the ability for political subdivisions to opt out of the sales tax holidays, and by defining how the sales tax exemption applies to the purchase or return of certain items. (Sections 144.049 and 144.526)
These provisions are identical to provisions contained in SB 659 (2020), HB 2238 (2020), and SS/SCS/SBs 46 & 50 (2019), and are substantially similar to provisions contained in HB 1967 (2020).
This act relieves a purchaser from any penalties for failure to pay the proper amount of sales tax if the error was a result of erroneous information provided by the Director of Revenue. (Section 144.060)
This provision is identical to a provision contained in SB 659 (2020), HB 1967 (2020), HB 2238 (2020), and SS/SCS/SBs 46 & 50 (2019).
Beginning January 1, 2022, for sellers collecting at least $250 in sales tax in the first or second month of a calendar quarter, such taxes shall be remitted on or before the last day of the succeeding month rather than on the twentieth day of the succeeding month. (Section 144.080)
This provision is identical to HB 1908 (2020).
The Director shall provide and maintain downloadable electronic databases at no cost to the user of the databases for taxing jurisdiction boundary changes, tax rates, and a taxability matrix detailing taxable property and services. Sellers and certified service providers (CSP) will be relieved from liability if they fail to properly collect tax based upon information provided by the Department. Certified service providers, sellers, and marketplace facilitators may utilize proprietary data, provided the Director certifies that such data meets the standards provided for under the act. (Sections 144.637 and 144.638)
This provision is substantially similar to a provision contained in SCS/SB 529 (2020), SB 659 (2020), SB 805 (2020), SB 872 (2020), SCS/HB 1700 (2020), HB 1895 (2020), HCS#2/HB 1957 (2020), and HB 2172 (2020).
Monetary allowances from taxes collected shall be provided to certain sellers and certified service providers for collecting and remitting state and local taxes, as described in the act. (Section 144.140)
LOCAL USE TAXES
This act modifies ballot language required for the submission of a local use tax to voters by including language stating that the approval of the local use tax will eliminate the disparity in tax rates collected by local and out-of-state sellers by imposing the same rate on all sellers, and by repealing ballot language specific to St. Louis County and its municipalities. (Section 144.757)
This provision is identical to a provision contained in SCS/HB 1700 (2020), is substantially similar to HB 1584 (2020) and to a provision contained in SS#2/SCS/SB 648 (2020), SB 659 (2020), HCS/SS#2/SB 704 (2020), SCS/SB 770 (2020), SB 805 (2020), SB 872 (2020), SS#2/SCS/HCS/HB 1854 (2020), HB 1895 (2020), HB 2172 (2020), HB 2238 (2020), SCS/SB 189 (2019), SS/SCS/SBs 46 & 50 (2019), SS/HCS/HB 255 (2019), SCS/HCS/HB 674 (2019), and HB 701 (2019), and is similar to a provision contained in HCS#2/HB 1957 (2020).
This act provides that the portion of the local use tax imposed by St. Louis County shall be distributed to the cities, towns, villages, and unincorporated areas of the county on the ratio of the population that each such city, town, village, and unincorporated area bears to the total population of the county. (Section 144.759)
This provision is identical to a provision contained in SCS/HB 1700 (2020).
VIDEO SERVICE PROVIDER FEES
This act modifies provisions relating to communications services offered in political subdivisions.
The act modifies the definition of "gross revenues" for provisions of law relating to video service providers.
Under the act, a franchise entity may collect a video service provider fee equal to not more than 5% of the gross revenues of a video service provider providing service in the geographic area of such franchise entity. The fee shall be phased out as follows:
• Beginning August 28, 2023, 4.5% of gross revenues;
• Beginning August 28, 2024, 4% of gross revenues;
• Beginning August 28, 2025, 3.5% of gross revenues;
• Beginning August 28, 2026, 3% of gross revenues; and
• Beginning August 28, 2027, and continuing thereafter, 2.5% of gross revenues.
Currently, video service providers may identify and collect the amount of the video service provider fee as a separate line item on subscriber bills. Under this act, the fee shall be identified and collected as a separate line item.
The act also creates the Task Force on the Future of Right-of-Way Management and Taxation consisting of 16 members as set forth in the act. The purpose of the Task Force is to study best methods for right-of-way management, taxation of video services, and the future revenue needs of municipalities and political subdivisions as such revenue relates to video services.
The Task Force shall compile a report of its activities for submission to the General Assembly. The report shall be submitted no later than December 31, 2023, and shall include any recommendations which the Task Force may have for legislative action. The Task Force shall expire on December 31, 2023. (Sections 67.2677 to 67.2720)
This provision is identical to SB 163 (2021) and is similar to SCS/SB 526 (2020) and HB 2091 (2020).
EFFECTIVE DATE
The provisions of this act relating to sales tax administration, use taxes, and the income tax rate reduction shall become effective January 1, 2023.
The remaining provisions shall become effective August 28, 2021.
This act is substantially similar to SS#2/SCS/SB 648 (2020).
Sponsor - Sen. Andrew Koenig (R)
Summary - SB 155 - This act modifies provisions relating to tax credits for contributions to certain benevolent organizations.
DOMESTIC VIOLENCE SHELTER TAX CREDIT
Current law authorizes a tax credit for contributions to domestic violence shelters in an amount equal to fifty percent of the contribution, with the maximum annual amount of tax credits limited to $2 million. This act increases the tax credit from fifty percent of the amount contributed to seventy percent beginning July 1, 2022, and removes the limit on the cumulative amount of tax credits claimed by all taxpayers in a fiscal year beginning July 1, 2022.
This act also adds a definition of "rape crisis center" to allow taxpayers to receive tax credits for contributions to such facilities. (Section 135.550)
This provision is identical to a provision contained in SS/SCS/SB 648 (2020) and is substantially similar to SB 958 (2020) and to a provision contained in SS#2/SB 704 (2020).
MATERNITY HOME TAX CREDIT
Current law authorizes a tax credit for contributions to maternity homes in an amount equal to fifty percent of the contribution, with the maximum annual amount of tax credits limited to $3.5 million. This act increases the tax credit from fifty percent of the amount contributed to seventy percent beginning July 1, 2022, removes the limit on the cumulative amount of tax credits claimed by all taxpayers in a fiscal year beginning July 1, 2022, and removes the sunset provision. (Section 135.600)
SB157 - Modifies provisions relating to income tax exemptions for certain retirement benefits
Sponsor - Sen. Bill Eigel (R)
Summary - SB 157 - Current law allows taxpayers with certain filing status and adjusted gross income below certain thresholds to deduct 100% of certain retirement and Social Security benefits from the taxpayer's Missouri adjusted gross income, with a reduced deduction as the taxpayer's adjusted gross income increases. For all tax years beginning on or after January 1, 2022, this act allows the maximum deduction to all taxpayers regardless of filing status or adjusted gross income.
This act is identical to SB 847 (2020) and HB 1725 (2020).
SB158 - Modifies process for filing period for certain candidates
Sponsor - Sen. Bill Eigel (R)
Summary - SCS/SB 158 - Under current law, the period for filing a declaration of candidacy in certain political subdivisions and special districts is from 8:00 a.m. on the 16th Tuesday prior to the election until 5:00 p.m. on the 11th Tuesday prior to the election. Additionally, the opening date for filing a declaration of candidacy in Kansas City, and any political subdivision or special district within Kansas City, is 8:00 a.m. on the 15th Tuesday prior to the election until 5:00 p.m. on the 11th Tuesday prior to the election.
This act makes the filing period for declarations of candidacy in all political subdivisions and special districts that have not otherwise required a filing period by law or charter to be 8:00 a.m. on the 17th Tuesday prior to the election until 5:00 p.m. on the 14th Tuesday prior to the election.
This act is identical to a provision in the perfected SS/SCS/SB 27 (2021) and substantially similar to SB 815 (2020), a provision in the truly agreed to SS#2/SCS/HCS/HB 1854 (2020), and SB 402 (2019), and HB 595 (2019).
SB161 - Modifies language to be placed on a ballot for the approval of a local use tax
Sponsor - Sen. Sandy Crawford (R)
Summary - SB 161 - This act modifies ballot language required for the submission of a local use tax to voters by including language stating that the approval of the local use tax will eliminate the disparity in tax rates collected by local and out-of-state sellers by imposing the same rate on all sellers.
This act is identical to SB 652 (2020) and HB 1584 (2020), and to a provision contained in SS#2/SCS/SB 648 (2020), SB 659 (2020), HCS/SS#2/SB 704 (2020), SCS/SB 770 (2020), HB 805 (2020), SB 872 (2020), SS#2/SCS/HCS/HB 1854 (2020), HB 1895 (2020), HB 2172 (2020), HB 2238 (2020), SCS/SB 189 (2019), SS/SCS/SBs 46 & 50 (2019), SS/HCS/HB 255 (2019), SCS/HCS/HB 674 (2019), and HB 701 (2019), is substantially similar to a provision contained in SCS/SB 529 (2020) and SCS/HB 1700 (2020), and is similar to a provision contained in HCS#2/HB 1957 (2020).
SB162 - Modifies provisions relating to elections
Sponsor - Sen. Mike Cierpiot (R)
Summary - SB 162 - This act repeals provisions of law allowing bond elections to take place in February and allowing certain tax elections to take place on any day.
SB166 - Allows students to attend multiple public summer school programs non-concurrently
Sponsor - Sen. Lauren Arthur (D)
Summary - SB 166 - Under this act, no pupil shall attend summer school classes in more than one district concurrently during any one summer.
SB167 - Modifies the calculation of average daily attendance for early childhood education programs
Sponsor - Sen. Lauren Arthur (D)
Summary - SB 167 - Under current law, pupils between the ages of three and five who are eligible for free and reduced price lunch and attend an early child education program that is operated by and in a district or by a charter school providing full-day kindergarten, or that is under contract with a district or charter school, shall be included in the district's or charter school's calculation of average daily attendance. The total number of such pupils included in the calculation shall not exceed 4% of the total number of pupils who are eligible for free and reduced price lunch and are included in the calculation of average daily attendance.
Under this act, for the 2021-2022 school year, the total number of qualifying pupils, those ages three through five, included in the calculation of average daily attendance shall not exceed 4% of the total number of non-qualifying pupils ages 5 through 18 who are eligible for free and reduced price lunch and who are included in the calculation of average daily attendance.
For the 2022-2023 school year, the percentage increases to 6%.
For the 2023-2024 school year, the percentage increases to 8%.
For the 2024-2025 school year, and for each school year thereafter, the percentage shall be 10%.
This act is identical to SB 931 (2020).
SB174 - Establishes the Targeted Industrial Manufacturing Enhancement Zones Act
Sponsor - Sen. Lincoln Hough (R)
Summary - SCS/SB 174 - This act modifies provisions relating to certain infrastructure improvement districts.
ADVANCED INDUSTRIAL MANUFACTURING ZONES
Under current law, no advanced industrial manufacturing (AIM) zone may be established after August 28, 2023. This act extends such date to August 28, 2027.
This provision is substantially similar to SB 5 (2021), SB 636 (2020), and HB 2334 (2020), and to a provision contained in HCS/SS/SCS/SB 570 (2020), HCS/SS/SCS/SB 594 (2020), HCS/SB 686 (2020), HCS/SCS/SB 725 (2020), HCS/SB 782 (2020), and HCS/SCS/SB 867 (2020).
TARGETED INDUSTRIAL MANUFACTURING ENHANCEMENT ZONES
This act establishes the "Targeted Industrial Manufacturing Enhancement Zones Act".
This act allows any two or more contiguous or overlapping political subdivisions, as defined in the act, to create targeted industrial manufacturing enhancement (TIME) zones for the purpose of completing infrastructure projects to promote economic development. Prior to the creation of a TIME zone, each political subdivision shall propose an ordinance or resolution that sets forth the names of the political subdivisions which will form the zone, the general nature of the proposed improvements, the estimated cost of such improvements, the boundaries of the proposed TIME zone, and the estimated number of new jobs to be created in the TIME zone. The political subdivisions shall hold a public hearing prior to approving the ordinance or resolution creating the TIME zone.
This act allows the zone board governing the TIME zone to retain twenty-five percent of withholding taxes on new jobs created within the TIME zone to fund improvements made in the TIME zone. Prior to retaining such withholding taxes, the zone board shall enter into an agreement with the Department of Economic Development. Such agreement shall specify the estimated number of new jobs to be created, the estimated average wage of new jobs to be created, the estimated net fiscal impact of the new jobs, the estimated costs of improvements, and the estimated amount of withholding tax to be retained over the period of the agreement. The Department shall not approve an agreement unless the zone board commits to the creation of a certain number of new jobs, as described in the act.
The term of such agreement shall not exceed ten years. A zone board may apply to the Department for approval to renew any agreement. In determining whether to approve the renewal of an agreement, the Department shall consider the number of new jobs created and the average wage and net fiscal impact of such new jobs, and the outstanding improvements to be made within the TIME zone, the funding necessary to complete such improvements, and any other factor the Department requires. The Department may approve the renewal of an agreement for a period not to exceed ten years. If a zone board has not met the new job creation requirement s by the end of the agreement, the Department shall recapture the withholding taxes retained by the zone board.
The zone board shall submit an annual report to the Department and to the General Assembly, as described in the act.
No political subdivision shall establish a TIME zone with boundaries that overlap the boundaries of an advanced industrial manufacturing (AIM) zone.
The total amount of withholding taxes retained by TIME zones under this act shall not exceed $5 million per year.
No new TIME zone shall be created after August 28, 2024.
This provision is identical to a provision contained in HCS/SS/SCS/SB 594 (2020), HCS/SS/SCS/SB 570 (2020), HCS/SCS/SB 725 (2020), and SS#2/SCS/HCS/HB 1854 (2020), and is substantially similar to HCS/HB 1695 (2020).
Sponsor - Sen. Tony Luetkemeyer (R)
Summary - SB 179 - This act modifies provisions relating to civil actions, including arbitration awards and intervention in court proceedings for insurance companies.
ARBITRATION AWARDS (Section 435.415)
This act provides that no arbitration award shall be binding, admissible in evidence, or provide the basis for any judgment or decree against any insurer, as defined in the act, unless the insurer has agreed in writing to the arbitration proceeding. Any arbitration award shall not be subject to garnishment, enforcement, or collection from any liability insurer unless the insurer has agreed in writing to the written arbitration agreement. Unless otherwise required by the insurance contract, an insurer's election to not participate in arbitration shall not constitute or be construed as bad faith. These provisions shall not apply to any arbitration required by statute or arbitration agreements preceding the date of injury or loss.
INTERVENTION (Section 537.065)
Currently, any person having an unliquidated claim for damages against a tort-feasor may enter into a contract with the tort-feasor or any insurer to limit judgments to specified assets provided that the insurer has the opportunity to defend the tort-feasor without reservation but refuses to do so. This act provides that such person may enter into a contract with the tort-feasor or any insurer if the insurer has refused to withdraw a reservation of rights or declined coverage for such unliquidated claim.
Under current law, the insurer shall be provided with written notice of the execution of the contract and shall have 30 days to intervene before a judgment may be entered against a tort-feasor who has entered into such a contract. This act provides that for actions seeking a judgment on a claim against a tort-feasor pending at the time of execution of the contract, the tort-feasor is required to provide the insurer with a copy of the executed contract and a copy of the action within 30 days of execution of the contract. For actions which were pending at the time of execution but were later dismissed, the tort-feasor shall provide the insurer with a copy of the executed contract and the action within 30 days of any refiling of the action or the filing of any subsequent action seeking a judgment on the claim. If no action is pending at the time of the execution of any contract, the tort-feasor shall provide notice within 30 days after notice of any action. Judgment shall not be entered against any tort-feasor until the insurer has received written notice for at least 30 days. Furthermore, the act specifies that the insurers have the unconditional right to intervene in any pending civil action involving the claim for damages within 30 days of receiving notice.
This act provides that insurers intervening in a court proceeding where the defendant has contracted to limit his or her liability to specified assets shall have all the same rights and defenses as are afforded to the tort-feasor, including any rights or defenses that would have been available in the absence of a contract. These provisions shall not alter or reduce an intervening insurer's obligations to any insureds other than the tort-feasor, including any co-insureds.
All terms of any covenant not to execute or of any contract to limit recovery to specified assets shall be in writing and signed by the parties. No unwritten terms shall be enforceable against any party, liability insurer, or any other person.
In actions for bad faith, any agreement between the tort-feasor and the insured shall be admissible in evidence. Furthermore, the exercise of any rights under this act shall not constitute or be construed as bad faith.
This act is substantially similar to provisions in SCS/HCS/HB 2049 (2020) and in HCS/SCS/SB 662 (2020) and is similar to provisions in SS#1/SCS/SB 591 (2020), SCS/SB 726 (2020), SCS/SB 49 (2019), HB 120 (2019), and provisions in SCS/HB 186 (2019).
Sponsor - Sen. Tony Luetkemeyer (R)
Summary - SB 180 - This act requires that any state agency adopting or amending a rule shall rescind a rule that is unnecessary, obsolete, or burdensome. The rule to be rescinded shall be listed in the notice of proposed rulemaking of the proposed new or amended rule. The Joint Committee on Administrative Rules may grant an exception to this requirement upon the agency's application for good cause. Additionally, the requirement shall not apply to proposed amendments to existing rules for corrections of typographical or printing errors, proposed rules or amendments that do not affect substantive matters and do not impose new burdens or requirements on individuals, businesses, or political subdivisions, and proposed rules or amendments that were necessitated by newly delegated authority by an act of the General Assembly.
All rules shall expire five years after the year in which the rule takes effect, unless the rule contains an earlier expiration date. All rules in effect on January 1, 2022, shall expire on January 1, 2027. The expiration date shall be extended each time that an unexpired rule is amended and the requirement of rescinded unnecessary, obsolete, or burdensome rules shall not apply to orders of rulemaking reauthorizing expiring rules.
No later than a year after the review report on an agency's rules is filed, this act requires that each agency amend or rescind rules identified as unnecessary, obsolete, overlapping, duplicating or conflicting with other state rules, accomplished by a less restrictive rule, or burdensome unless the agency provides good cause.
Sponsor - Sen. Cindy O'Laughlin (R)
Summary - SB 183 - This act modifies the definition of wages for purposes of employment security law to include termination pay and severance pay. The total amount of wages derived from severance pay, if paid to an insured in a lump sum, shall be pro-rated on a weekly basis at the rate of pay received by the insured at the time of termination for the purposes of determining unemployment eligibility.
This act is identical to SB 680 (2020), provisions in SCS/HB 1559 (2020), HB 1921 (2020), SCS/HB 332 (2019), HB 217 (2019), SB 869 (2018), HB 1409 (2018), SCS/SB 189 (2017), HB 288 (2017), HB 150 (2015), which was vetoed by the Governor, and SB 220 (2015).
Sponsor - Sen. Doug Beck (D)
Summary - SCS/SB 187 - This act establishes "Will's Law," requiring individualized health care plans to be developed by school district nurses in consultation with a student's parent or guardian and appropriate medical professionals that address procedural guidelines and specific directions for particular emergency situations relating to the student's epilepsy or seizure disorder. Plans are to be updated at the beginning of each school year and as necessary. Notice must be given to any school employee that may interact with the student, including symptoms of the epilepsy or seizure disorder and any medical and treatment issues that may affect the educational process.
All school employees must be trained every two years in the care of students with epilepsy and seizure disorders. Training shall include an online or in-person course of instruction approved by the Department of Health and Senior Services. School personnel shall obtain a release from a student’s parent to authorizing the sharing of medical information with other school employees as necessary.
This act protects school employees from being held liable for any good faith act or omission while performing their duties.
This act contains an emergency clause.
This act is substantially similar to HB 2588 (2020).
SB188 - Establishes a tax credit for grocery stores in a food desert
Sponsor - Sen. Doug Beck (D)
Summary - SB 188 - This act authorizes a tax credit for expenses incurred in the establishment of a full-service grocery store located in a food desert, as such terms are defined in the act. Prior to claiming a tax credit, a taxpayer shall incur at least $1 million in eligible expenses if the full-service grocery store is located in a charter county, a first class county, or in St. Louis City, or at least $500,000 if located in any other county.
The tax credit authorized by this act shall not exceed $2.5 million per tax year and shall not be refundable, but may be carried forward for three subsequent tax years. The total amount of tax credits authorized under this act shall not exceed $25 million per calendar year.
A taxpayer shall be required to repay any amount of tax credits issued if the taxpayer fails to complete construction of the full-service grocery store within five years of commencement of the project or if the taxpayer fails to operate the full-service grocery store for at least ten consecutive years.
This act shall expire on December 31, 2027, unless reauthorized by the General Assembly.
This act is identical to HB 1495 (2020).
SB190 - Creates provisions relating to expungement for certain marijuana offenses
Sponsor - Sen. Barbara Washington (D)
Summary - SB 190 - This act provides that if a person has been convicted after December 31, 1997 and before August 28, 2021, of the offense of possession of marijuana in an amount of 35 grams or less, the court has an affirmative duty to expunge such conviction from all officials records.
Beginning August 28, 2021, any person convicted of the offense of possession of marijuana in an amount of 35 grams or less shall have such conviction expunged. All official records shall be expunged by the court on the day the person is convicted.
This act is substantially similar to HB 1385 (2020).
SB196 - Modifies provisions relating to the classification of certain property
Sponsor - Sen. Andrew Koenig (R)
Summary - SB 196 - This act reclassifies stationary property used for transportation or storage of liquid and gaseous products, including, but not limited to, petroleum products, natural gas that is not propane or LP gas, water, and sewage, from real property to tangible personal property. (Section 137.010)
Beginning January 1, 2021, the provisions of current law relating to depreciable tangible personal property shall apply to all stationary property used for transportation or storage of liquid and gaseous products, including, but not limited to, petroleum products, natural gas that is not LP gas, water, and sewage that was or will be placed in service at any time. (Section 137.122)
This act is substantially similar to SCS/SB 785 (2020) and HCS/HB 1907 (2020).
Sponsor - Sen. Mike Cierpiot (R)
Summary - SCS/SB 202 - This act establishes provisions relating to electrical corporations.
FINANCING ORDERS (Section 393.1700)
Under the act, an electrical corporation may petition the Public Service Commission for a financing order, which is an order from the Commission that authorizes the issuance of energy transition bonds; the imposition, collection, and periodic adjustments of an energy transition charge; the creation of energy transition property; and the sale, assignment, or transfer of energy transition property to an assignee. An energy transition charge shall be used to repay, finance, or refinance energy transition costs and financing costs that are charges imposed on and part of all retail customer bills.
The time frame for proceedings on a petition for a financing order are set forth in the act. An adversely affected party may seek judicial relief as set forth in law for Commission decisions.
A financing order issued by the Commission shall include elements as set forth in the act.
A financing order issued to an electrical corporation may provide that the creation of the electrical corporation's energy transition property is conditioned upon, and simultaneous with, the sale or other transfer of the energy transition property to an assignee and the pledge of the energy transition property to secure energy transition bonds.
If a financing order is issued, the electrical corporation shall file a petition or letter at least annually applying the formula-based true-up mechanism requesting administrative approval to make applicable adjustments. The Commission has 30 days from receiving the petition or letter to approve the request or inform the electrical corporation of any mathematical or clerical errors in its calculation.
Once energy transition bonds are authorized the Commission may not amend, modify, or terminate the financing order by any subsequent action or make changes to energy transition charges approved in the financing order.
A financing order remains in effect, and energy transition property under the financing order continues to exist, until energy transition bonds issued pursuant to the financing order have been paid in full or defeased and, in each case, all Commission-approved financing costs of such energy transition bonds have been covered in full.
The energy transition bonds issued pursuant to a financing order shall not be considered to be debt of the electrical corporation other than for federal and state income taxes.
No electrical corporation is required to file a petition for a financing order. A decision not to file for a financing order shall not be admissible in any Commission proceeding or otherwise utilized or relied on by the Commission in certain proceedings.
Debt reflected by the energy transition bonds shall not be utilized or considered in establishing the electrical corporation's capital structure used to determine any regulatory matter.
The Commission may not, directly or indirectly, consider the existence of energy transition bonds or the potential use of energy transition bond financing proceeds in determining the electrical corporation's authorized rate of return used to determine the electrical corporation's revenue requirement used to set rates.
Electric bills of an electrical corporation that has obtained a financing order and caused transition bonds to be issued shall include specific information set forth in the act.
Energy transition property specified in a financing order exists until energy transition bonds issued pursuant to the financing order are paid in full and all financing costs and other costs of such energy transition bonds have been recovered in full.
If an electrical corporation defaults on any required remittance of energy transition charges arising from energy transition property specified in a financing order, a court, upon application by an interested party, shall order the sequestration and payment of the revenues arising from the energy transition property to the financing parties or their assignees.
Any successor to an electrical corporation shall perform and satisfy all obligations of, and have the same rights under a financing order as, the electrical corporation under the financing order.
The act contains several provisions related to security interests in energy transition property.
A security interest in energy transition property is created, valid, and binding and perfected at the later of the time:
• The financing order is issued;
• A security agreement is executed and delivered by the debtor granting such security interest;
• The debtor has rights in such energy transition property or the power to transfer rights in such energy transition property; or
• Value is received for the energy transition property.
The law governing the validity, enforceability, attachment, perfection, priority, and exercise of remedies with respect to the transfer of an interest or right or the pledge or creation of a security interest in any energy transition property shall be the laws of Missouri.
The act lists entities that may legally invest any sinking funds, moneys, or other funds in energy transition bonds.
REPLACEMENT RESOURCES (Section 393.1705)
An electrical corporation may file a petition concurrently with a petition filed for a financing order for investment in replacement resources, as such term is defined in the act, and the Commission shall approve such investment in an amount set forth in the act. Such approval shall constitute an affirmative and binding determination by the Commission, to be applied in all subsequent proceedings respecting the rates of the electrical corporation, that such investment is prudent and reasonable, that the replacement resource is necessary for the electrical corporation's provision of electric service to its customers, and that such investment shall be reflected in the revenue requirement used to set the electrical corporation's base rates.
The approval is subject only to the Commission's authority to determine that the electrical corporation did not manage or execute the project in a reasonable and prudent manner in some respect and the Commission's authority to disallow for ratemaking purposes only that portion of the investment that would not have been incurred had the unreasonable or imprudent management or execution of the project not occurred.
The changes in the electrical corporation's revenue requirement that shall be deferred to a regulatory asset or liability shall only consist of items listed in the act.
The time frame for proceedings on a petition to have investment in replacement resources approved is set forth in the act.
PURCHASED POWER AGREEMENTS (Section 393.1710)
This section applies to purchased power agreements with a term commencing on or after August 28, 2021, that an electrical corporation entered into for the purchase of certain generation facilities or energy storage facilities as listed in the act. If the term of one or more purchased power agreements have commenced prior to the rate base cutoff date in one of the electrical corporation's general rate cases, the Commission shall, without limiting recoveries outside the context of a general rate case as contemplated by rate adjustment mechanisms approved under law, include certain items set forth in the act in the revenue requirement used to set base rates in that general rate case.
RATEMAKING PRINCIPLES AND TREATMENT (Section 393.1715)
An electrical corporation may petition the Commission for a determination of the ratemaking principles and treatment, as proposed by the corporation, that will apply to the reflection in base rates of the electrical corporation's capital and noncapital costs associated with one or more of the corporation's coal-fired facilities.
If the Commission fails to issue a determination within 135 days that a petition for a determination of ratemaking principles and treatment is filed, the ratemaking principles and treatment proposed by the petitioning electrical corporation shall be deemed to have been approved by the Commission.
The factors and circumstances to which such principles and treatment apply are listed in the act. If the electrical corporation determines that one or more major factor or circumstance has changed in a manner that warrants a change in the approved ratemaking principles and treatment, then it shall file a notice in the docket within 45 days of such determination.
A party that has concerns about the proposed changes in principles and treatment shall file a notice of its concerns within 30 days of the electrical corporation's filing. If a party believes that one or more factor or circumstance warrants a change in the approved principles and treatment and the electrical corporation does not agree, such party shall file a notice within 45 days, and such notice shall include information as listed in the act.
UNIFORM COMMERCIAL CODE (Section 400.9-109)
Article 9 of the Uniform Commercial Code relating to secured transactions shall not apply to the creation, perfection, priority, or enforcement of any sale, assignment of, pledge of, security interest in, or other transfer of, any interest or right or portion of any interest or right in any energy transition property.
Sponsor - Sen. Mike Cierpiot (R)
Summary - SCS/SB 204 - This act modifies the definition of "computer science course" by including any elementary, middle, or high school course that embeds computer science content within other subjects.
This act requires, for all school years on or after July 1, 2022, certain coursework and instruction in computer science and computational thinking in public and charter high schools, middle schools, and elementary schools. Courses and instruction offered under this act must meet certain standards established by the State Board of Education and the Department of Elementary and Secondary Education.
This act requires school districts to submit to the Department certain information related to its computer science courses and demographic enrollment information for such courses.
Computer science courses successfully completed and counted toward state graduation requirements shall be equivalent to one science or practical arts credit for the purpose of satisfying admission requirements at any public institution of higher education in the state.
SB211 - Modifies provisions relating to the availability of punitive damages against certain parties
Sponsor - Sen. Bill White (R)
Summary - SB 211 - This act provides that no punitive damages shall be awarded in any civil action against the state, a political subdivision of the state, or any official or employee thereof. Specifically, punitive damages shall not be available in cases involving disclosure of library records, disclosure of HIV reports and records, unlawful discriminatory practices, injuries from the dumping or disposal of solid waste or demolition waste, misappropriation of trade secrets, violations of the Uniform Condominium Act, wrongful death, medical malpractice claims, and unauthorized use of wire communications. Additionally, this act repeals the availability of punitive damages in cases brought by persons harmed or damaged by violations of the REAL ID Act and in civil actions resulting from violations and damages that occurred in strip searches.
This act is identical to SB 911 (2020) and to provisions in SS#1/SCS/SB 591 (2020).
SB217 - Authorizes sports wagering
Sponsor - Sen. Tony Luetkemeyer (R)
Summary - SB 217 - This act authorizes sports wagering, and modifies the definition of "gambling game" to include sports wagering.
Sports wagering shall only be authorized to be conducted on an excursion gambling boat or over the internet to persons physically located in this state. Such licensed facilities shall apply to the Missouri Gaming Commission for authorization to conduct sports wagering, and shall pay an application fee of $10,000. If granted a certificate of authority, a certificate holder shall be authorized to conduct sports wagering in a licensed facility, through a limited mobile gaming system, or through an interactive sports wagering platform, as defined in the act. (Section 313.1006)
Certificate holders shall designate an area within the licensed facility for conducting sports wagering. In addition to such designated area, sports wagering may be conducted in a gaming or other betting area of the licensed facility through the use of a limited mobile gaming system, or in a hotel, restaurant or other amenity operated by the certificate holder and subject to the authority of the Commission. (Section 313.1008)
Certificate holders shall ensure that the certificate holder's surveillance system covers all areas in which sports wagering is conducted, allow the Commission to be present through gaming agents during the hours sports wagering is conducted, ensure that individuals under the age of 21 are not making sports wagers, provide certain information to sports wagering patrons, and post a sign indicating the minimum and maximum amounts that may be wagered. (Section 313.1004)
Subject to the approval of the Commission, a certificate holder may contract with a third party to conduct sports wagering at the certificate holder's licensed facility. (Section 313.1008)
An interactive sports wagering platform, as defined in the act, may apply to the Commission for authority to offer sports wagering on behalf of a certificate holder. Such interactive sports wagering platform shall submit an application fee of $10,000. Each year after licensure, an interactive sports wagering platform shall submit an annual license renewal fee of $5,000. (Section 313.1010)
The Commission shall promulgate rules for a sports wagering self-exclusion program, as described in the act. The Commission shall also promulgate rules to ensure that advertisements for sports wagering do not target minors or other persons who are ineligible to place wagers, problem gamblers, or other vulnerable persons.
Certificate holders shall not offer proposition wagers on any collegiate athletic or sporting event, or on the individual performance statistics of an athlete in a collegiate athletic or sporting event. (Section 313.1012)
The Commission shall conduct background checks on individuals seeking licenses under the act. Such background checks shall include a search for criminal history and any charges or convictions involving corruption or manipulation of sporting events. Certificate holders shall prohibit certain individuals from placing sports wagers, as described in the act.
A sports governing body may notify the Commission that it desires to restrict, limit, or exclude tier two sports wagers, as defined in the act, on its sporting events, including restrictions on sources of data and associated video upon which an operator may rely in offering and paying wagers. The Commission may deny such request if it determines that it is arbitrary and capricious. Within thirty days of a sports governing body notifying the Commission of its desire to supply official league data to certificate holders for determining the results of tier two wagers, as defined in the act, certificate holders shall only use official league data to determine the results of such wagers.
The Commission and certificate holders shall cooperate with investigations conducted by sports governing bodies, law enforcement agencies, and universities located in this state. (Section 313.1014)
A certificate holder shall maintain records of all bets and wagers placed for at least three years after the sporting event occurs, including personally identifiable information of the bettor, the amount and type of bet, the time the bet was placed, the location of the bet, the outcome of the bet, records of abnormal betting activity, and video camera recordings of in-person wagers. (Section 313.1016)
A tax is imposed at a rate of 6.25% on the adjusted gross receipts received from sports wagering conducted by a certificate holder. Such tax shall be remitted by the last business day of each month. Revenues received from the tax shall be deposited in the Gaming Proceeds for Education Fund.
A certificate holder shall also pay to the Commission an annual administrative fee of $5,000. In addition to such administrative fee, a certificate holder shall pay to the Commission a fee of $10,000 every five years for a reinvestigation of the certificate holder. Such fees shall be deposited in the Sports Wagering Fund, which is created by the act, and shall be used to pay the costs incurred by the Commission to administer the provisions of the act. (Section 313.1022)
This act is substantially similar to SB 754 (2020), SB 567 (2020), HB 2318 (2020), HB 2691 (2020), HB 119 (2019), SB 222 (2019), SB 1009 (2018), HB 2406 (2018), and to provisions contained in SB 643 (2020), HCS/HB 2088 (2020), HCS/HB 2284 (2020), SCS/SBs 327 & 43 (2019), SS#3/SCS/SB 44 (2019), and SB 187 (2019), and is similar to HB 2320 (2018) and to a provision contained in SB 195 (2019).
Sponsor - Sen. Tony Luetkemeyer (R)
Summary - SB 218 - This act modifies the calculation of the amount a school district with one or more pupils attending a charter school shall pay to the charter school.
Under this act, provisions of current law setting forth aid payments for charter schools shall only apply to school years ending on or before June 30, 2021.
For school years beginning on or after July 1, 2021, each charter school and each school district responsible for distributing local aid to charter schools shall include as part of their annual independent audit, an audit of pupil residency, enrollment, and attendance in order to verify pupil residency in the school district or local education agency.
A school district having one or more resident pupils attending a charter school shall pay to the charter school an annual amount equal to the product of the charter school's weighted average daily attendance and the state adequacy target, multiplied by the dollar value modifier for the district, less the charter school's share of local effort, plus all other state aid attributable to such pupils, plus local aid received by the school district, divided by the total weighted average daily attendance of the school district and all charter schools within the school district. Local aid is defined as all local and county revenue received by the school district and charter schools within the school district.
A charter school that has declared itself a local educational agency shall receive all state aid calculated under this act from the Department of Elementary and Secondary Education, and all local aid calculated under the act from the school district. A charter school shall receive an annual amount as set forth in the act.
Each month the school district shall calculate the amount of local aid owed to the charter school by the school district, and the school district shall pay such amount to the charter school. If any payment of local aid is due, the school district shall make monthly payments on the twenty-first day of each month, beginning in July of each year. If the school district fails to make timely payments to the charter schools, the Department shall impose any penalty deemed appropriate.
Each school district shall, as part of an annual audit, include a report converting the local aid received from an accrual basis to a cash basis. Such report shall be made publicly available on its district website.
The Department shall be required, under this act, to conduct an annual review of any payments made in the previous fiscal year to determine whether there has been any underpayment or overpayment. Such review shall include a calculation of the amount of local aid owed to charter schools using the first preceding year's annual audit. The school district shall pay to the charter school the amount calculated by such review. In the event of an underpayment, the school district shall remit the underpayment amount to the charter school. In the event of an overpayment, the charter school shall remit the overpayment amount to the school district. If the school district or charter school fails to remit any required payment, the Department shall impose any penalty deemed necessary.
If a prior year correction of the amount of local aid is necessary, the school district shall recalculate the amount owed to the charter school or provide a bill to the charter school for any overpayment amount.
The provisions of this act shall become effective on July 1, 2021. This act contains an emergency clause.
This act is substantially similar to provisions of HCS/SS/SCS/SB 528 (2020), SCS/SB 734 (2020), HCS/SS/SCS/SB 570 (2020), and HCS/HB 1664 (2020), and is similar to SB 527 (2020).
SB220 - Modifies provisions relating to property tax assessments
Sponsor - Sen. Doug Beck (D)
Summary - SB 220 - This act modifies several provisions relating to property taxes.
HOMESTEAD PRESERVATION ACT
This act reauthorizes the Homestead Preservation Act tax credit program, which provided a property tax credit for qualified senior citizens and disabled individuals who experience increases in property tax liabilities over a certain threshold until it expired on August 28, 2010, and was repealed on August 28, 2018. This program is reauthorized beginning with the 2022 tax year and shall sunset after six years unless reauthorized by the General Assembly. (Section 137.106)
This provision is substantially similar to SB 60 (2017), SB 634 (2016), SB 77 (2015), SB 558 (2014), HB 1131 (2014), SB 39 (2013) and HB 1200 (2012), and is similar to SB 870 (2014).
PROPERTY TAX ASSESSMENT NOTIFICATIONS
For property tax assessments, current law provides that assessors shall notify property owners of an increase in the property owner's assessed valuation by June 15. This act requires such notifications in St. Louis County to include information regarding the assessment method and computation of value for such property and, for properties valued using sales of comparable properties, a list of such comparable properties and the address or location and purchase prices from sales thereof that the assessor used in determining the assessed valuation of the owner's property. (Section 137.180)
PROPERTY TAX APPEALS ATTORNEY FEES
Current law allows certain counties and St. Louis City to reimburse taxpayers who successfully appeal a property tax assessment to the State Tax Commission for appraisal costs, attorney fees, and court costs, with such reimbursements limited to $1,000 for residential appeals and the lesser of $4,000 or 25% of the tax savings resulting from the appeal for other non-residential appeals. Beginning January 1, 2022, this act increases such limits for St. Louis County to $6,000 for residential appeals and the lesser of $10,000 or 25% of the tax savings resulting from the appeal for other non-residential appeals. (Section 138.434)
This act is identical to SB 547 (2020).
SB221 - Modifies provisions relating to tax increment financing
Sponsor - Sen. Doug Beck (D)
Summary - SB 221 - This act authorizes the State Auditor to audit any tax increment financing (TIF) redevelopment project in the same manner that he or she may audit any agency of the state. (Section 29.207)
This act also excludes local sales taxes whose revenue is dedicated to education programs or to a fire protection district from the definitions of "economic activity taxes" and "payment in lieu of taxes" for the purposes of funding TIF districts. (Sections 99.805 and 99.845)
This act prohibits the implementation of a TIF redevelopment project without its redevelopment plan receiving approval from the local TIF commission. (Section 99.820)
This act is identical to HB 1493 (2020).
SB222 - Modifies provisions regarding the safekeeping of personal information
Sponsor - Sen. Doug Beck (D)
Summary - SB 222 - Under current law, a person that owns or licenses personal information of Missouri residents is required to provide notice to the affected consumer of a breach of security and such notification shall be made without unreasonable delay. This act changes the notification time to within 14 business days of the discovery or notification of the breach.
Additionally, the act authorizes any person to bring an action for damages for willful and knowing violation of the notification requirement in instances of a breach of security relating to personal information. Damages shall not exceed $150,000 per breach and a civil penalty for a violation may be awarded, but shall not exceed $150,000.
This act is identical to HB 1499 (2020).
Sponsor - Sen. Bob Onder (R)
Summary - SB 225 - Current law makes it a crime to board a bus with a dangerous or deadly weapon or carry such a weapon in a terminal. In addition, weapons may not be carried on any facility or conveyance used for a public transportation system of the Bi-State Development Agency.
This act provides that a person carrying a concealed firearm who possesses a valid concealed carry permit or endorsement shall not be prohibited or impeded from accessing or using any public transportation system. The person may not be harassed or detained for carrying a concealed firearm on the property, vehicles, or conveyances owned, contracted, or leased by such systems that are accessible to the public.
This act does not apply to property of Amtrak or any partnership in which Amtrak engages.
In addition, this act exempts persons transporting non-functioning or unloaded firearms on buses from the crimes prohibiting the possession of weapons on buses.
This act is identical to SB 700 (2020) and SB 39 (2019) and similar to SB 782 (2016) and SB 529 (2015).
SB226 - Modifies the filing periods for the remittance of sales taxes
Sponsor - Sen. Andrew Koenig (R)
Summary - SB 226 - Current law provides statutory sales tax collection thresholds to determine the frequency at which sellers shall file and remit sales taxes collected, with such periods being quarter-monthly, monthly, quarterly, and annually. Current law also allows the Department of Revenue to increase, but not decrease, such thresholds through rule. This act modifies the statutory thresholds for the monthly, quarterly, and annual filing periods.
For monthly filing, the threshold is changed from at least $250 in the first or second month of a calendar quarter to at least $500 per calendar month for the prior year.
For quarterly filing, the threshold is changed from at least $45 in a calendar quarter, but not subject to monthly filing to less than $500 per calendar month, but at least $200 in a calendar quarter.
For annual filing, the threshold is changed from less than $45 per calendar quarter to less than $200 per calendar quarter.
This act is identical to SB 741 (2020) and SB 141 (2019).
Sponsor - Sen. Lauren Arthur (D)
Summary - SB 227 - Current law requires the Department of Economic Development to recapture Missouri Works benefits for a qualifying company that fails to timely file the annual report required by law. This act allows the Department to recapture such benefits.
This act contains an emergency clause.
SB228 - Allows for an income tax deduction for educator expenses
Sponsor - Sen. Lauren Arthur (D)
Summary - SB 228 - For all tax years beginning on or after January 1, 2022, this act establishes a tax deduction in the amount of 100% of unreimbursed educator expenses incurred by an eligible educator, not to exceed $500.
An eligible educator is defined as an individual who is a kindergarten through grade twelve teacher, instructor, counselor, principal, or aide in a school for at least 900 hours during a school year, or is a teacher in an early childhood education program.
Educator expenses are defined as expenses incurred as a result of the participation by the educator in professional development courses related to the curriculum in which the educator provides instruction, and expenses in connection with books, supplies, computer equipment and other equipment, and supplementary materials used by the eligible educator in the classroom.
This act is identical to SCS/SB 583 (2020) and to a provision contained in SB 1055 (2020) and HB 2750 (2020), and is substantially similar to HB 1338 (2020), SB 61 (2019), and HCS/HBs 299 & 364 (2019).
SB229 - Establishes the Missouri Sales Tax Fairness Tax Credit Act
Sponsor - Sen. Lauren Arthur (D)
Summary - SB 229 - This act establishes the "Missouri Sales Tax Fairness Tax Credit Act."
For all tax years beginning on or after January 1, 2022, this act allows a taxpayer a tax credit equal to $125 for taxpayers filing single, and $175 for taxpayers filing married filing combined, head of household, or qualified widow or widower, with an additional $25 or $50 for taxpayers claiming the federal Child Tax Credit, as described in the act.
The tax credit shall be phased out based on filing status and income. For taxpayers filing single, for each $500 in excess of $20,000 Missouri adjusted gross income, the credit shall be reduced by $10. For taxpayers filing head of household or qualified widow or widower, for each $750 in excess of $30,000 Missouri adjusted gross income, the credit shall be reduced by $15. For taxpayers filing married filing combined, for each $1,000 in excess of $40,000 Missouri adjusted gross income, the credit shall be reduced by $20.
The tax credit is not transferable, but shall be refundable.
This act is identical to SB 713 (2020).
SB241 - Modifies provisions governing project labor agreements
Sponsor - Sen. Doug Beck (D)
Summary - SB 241 - This act modifies provisions of law governing project labor agreements.
Specifically, project labor agreement regulations are modified such that they only apply to the procurement or letting of contracts for the construction of a project that is funded greater than 50% by state funds.
The act repeals provisions prohibiting the state, any agency of the state, or any instrumentality of the state from issuing tax abatements or tax credits or from entering into cooperative agreements for the improvement, maintenance, or renovation of real property or fixtures, a condition of which requires that bid specifications, project agreements, or other controlling documents pertaining to the tax abatement, tax credit, or cooperative agreement contain any provision prohibited by state law.
The act repeals provisions applying current project labor agreement regulations to political subdivisions and furthermore creates new provisions permitting the state or a political subdivision of the state to enter into a union-only project labor agreement for the procurement of construction services on a project-by-project basis, provided that the project is funded 50% or less with state funds and provided further that the state or political subdivision completes certain analyses on the impact of the project labor agreement. Such analyses shall be made public and furthermore a public hearing shall be conducted on whether to proceed with the project. Interested parties may file a complaint with the Labor and Industrial Relations Commission for failure to comply with these provisions.
This act is identical to HB 1497 (2020).
SB242 - Creates new provisions governing reciprocal resident bidding
Sponsor - Sen. Doug Beck (D)
Summary - SB 242 - This act allows a preference to be given to any resident bidder as against a nonresident bidder when a contract for a public improvement is to be awarded to the lowest and best bidder if that state or foreign country of the nonresident bidder gives or requires any preference to bidders from that state or foreign country including, but not limited to, any preference to bidders, the imposition of any type of labor force preference, or any other form of preferential treatment to bidders or laborers from that state or foreign country.
Nonresident bidders bidding on public improvements under this act are required to specify on all project bid specifications and contract documents whether any bidding preference is in effect in the nonresident bidder's state or country of domicile at the time of a bid submittal.
The Director of the Department of Labor and Industrial Relations is given various powers and authority under this act, including the power to:
· Investigate violations of this act;
· Sue for injunctive relief against the awarding of a contract;
· Hold hearings;
· Take or cause depositions to be made; and
· Subpoena the production of witnesses and relevant evidence.
Violations of this act are subject to monetary penalties of up to $1,000 for a first violation, up to $5,000 for a second violation, and up to $15,000 for a third and subsequent violation.
This act is substantially similar to HB 1494 (2020).
Sponsor - Sen. Bob Onder (R)
Summary - SB 244 - This act modifies provisions governing the authorization of the deduction of moneys from the paychecks of public employees for the benefit of public labor organizations.
Under current law, a public body may withhold fees from public employee paychecks for the purpose of paying any portion of labor organization dues, agency shop fees, or any other fees paid to a labor organization only upon the annual consent of the public employee. Annual consent is also required for labor organizations to use such fees or dues for political purposes.
This act requires any such authorization to be submitted to the public body employer before such fees may be withheld. Furthermore, the employer shall require clear and compelling evidence that the authorization was freely given. Failure to comply with any provision of this act on the part of an employer shall result in a fine of no more than $500 per violation.
This act is substantially similar to HB 88 (2021), SB 701 (2020), HB 1906 (2020), and HB 2341 (2020).
Sponsor - Sen. Bob Onder (R)
Summary - SB 245 - Current law provides for a reduction in the top rate of income tax over a period of years from 6% to 5.5%, with each cut becoming effective if net general revenue collections meet a certain trigger. This act increases the amount by which the top rate will be reduced. Each year the trigger is met, the top rate will be reduced by 0.2% rather than 0.1%, and the aggregate amount of reductions to be made, including reductions already made and reductions made under this act, shall not exceed 1.0%. (Section 143.011)
Currently, a business income deduction is being phased in over a period of years. Each year that a general revenue growth trigger is met, the deduction amount is increased by 5%. Once fully phased in, individual taxpayers may deduct up to 20% of their business income. This act increases the amount that may be deducted. Each year that the trigger is met, the deduction amount will be increased by 10%. Once fully phased in, individual taxpayers may deduct up to 50% of their business income. (Section 143.022)
This act is identical to SB 640 (2020) and is substantially similar to SB 260 (2019), SB 667 (2018), SB 574 (2016), and SB 4 (2015).
SB246 - Provides a sales tax exemption for the production of electricity
Sponsor - Sen. Bob Onder (R)
Summary - SB 246 - This act creates a state sales tax exemption for utilities, equipment, and materials used to generate or transmit electricity.
This act is identical to SB 757 (2020), SB 467 (2019), HB 64 (2017), SB 784 (2016), SB 480 (2015), and HB 693 (2015), and is similar to HB 1511 (2018), HB 2255 (2014), and to a provision in CCS/HCS/SB 584 (2014).
SB247 - Allows school districts to remove certain property from tax increment financing districts
Sponsor - Sen. Lauren Arthur (D)
Summary - SB 247 - This act allows a school district to exclude real property from a proposed tax increment financing redevelopment area if the school district determines that such redevelopment area will have an adverse effect on such school district. The school district shall adopt a resolution making such determination and shall deliver the resolution to the municipality establishing the redevelopment area. Within thirty days of receiving the resolution, the municipality shall remove such property from the redevelopment area or terminate the redevelopment area.
This act is identical to SB 840 (2020) and is substantially similar to SB 1080 (2020), HB 1350 (2020), and to a provision contained in HCS/SCS/SB 616 (2020).
SB248 - Modifies several provisions relating to taxation
Sponsor - Sen. Lauren Arthur (D)
Summary - SB 248 - This act modifies several provisions relating to taxation.
USE TAX MAPPING
Current law requires the Department of Revenue to create and maintain a mapping feature on its website that displays various sales tax information. This act requires such mapping feature to include use tax information. Political subdivisions collecting a use tax shall send such data to the Department of Revenue by January 1, 2022, and the Department shall implement the mapping feature using the use tax data by August 28, 2022.
If the boundaries of a political subdivision in which a sales or use tax has been imposed shall thereafter be changed or altered, the political subdivision shall forward such changes to the Department, as described in the act. (Section 32.310)
INDIVIDUAL INCOME TAX
This act establishes the Missouri Working Family Tax Credit Act.
For all tax years beginning on or after January 1, 2023, this act creates a tax credit to be applied to a taxpayer's Missouri income tax liability after all reductions for other credits for which the taxpayer is eligible have been applied. The tax credit shall not exceed the amount of the taxpayer's tax liability, and shall not be refundable. The amount of such tax credit shall be twenty percent of the amount of a taxpayer's federal earned income tax credit.
The Department of Revenue shall determine whether a taxpayer who did not apply for the tax credit established by this act is eligible and shall notify such taxpayer of his or her potential eligibility.
The Department shall prepare an annual report regarding the tax credit established by this act containing certain information as described in the act. (Section 143.177)
This provision shall sunset on December 31, 2029, unless reauthorized by the General Assembly.
This provision is substantially similar to SB 183 (2019), HB 291 (2019), HB 1194 (2019), SB 615 (2018), SB 197 (2017), SB 342 (2017), HCS/HB 109 (2017), and to a provision contained in SCS/SB 52 (2019, HB 846 (2019), SS#2/SCS/SBs 617, 611, & 667 (2018) and HCS/HB 1605 (2016), and is similar to HB 2154 (2016), SB 1018 (2016), SB 40 (2015), SB 687 (2014), HB 1120 (2014), HB 895 (2013), HB 1606 (2012), HB 581 (2011), and HB 1915 (2010).
USE TAX ECONOMIC NEXUS
This act modifies the definition of "engaging in business activities within this state" to include vendors that had cumulative gross receipts of at least $100,000 from the sale of tangible personal property for the purpose of storage, use, or consumption in this state in the previous twelve-month period, as described in the act. Vendors meeting such criteria shall be required to collect and remit the use tax as provided under current law. (Section 144.605)
MARKETPLACE FACILITATORS
Beginning January 1, 2023, marketplace facilitators, as defined in the act, that engage in business activities within the state shall register with the Department to collect and remit use tax on sales delivered into the state through the marketplace facilitator's marketplace by or on behalf of a marketplace seller, as defined in the act. Such retail sales shall include those made directly by the marketplace facilitator as well as those made by marketplace sellers through the marketplace facilitator's marketplace.
Marketplace facilitators shall report and remit use tax collected under this act as determined by the Department. Marketplace facilitators properly collecting and remitting use tax in a timely manner shall be eligible for any discount provided for under current law.
Marketplace facilitators shall provide purchasers with a statement or invoice showing that the use tax was collected and shall be remitted on the purchaser's behalf.
No class action shall be brought against a marketplace facilitator in any court in this state on behalf of purchasers arising from or in any way related to an overpayment of sales or use tax collected on retail sales facilitated by a marketplace facilitator, regardless of whether that claim is characterized as a tax refund claim.
Marketplace facilitators may apply to the Department for relief from liability for the failure to collect and remit the correct amount of sales or use tax on retail sales facilitated for marketplace sellers under certain circumstances, as described in the act. Relief from liability shall be a percentage of the sales and use tax collected by the marketplace facilitator, with such percentage being four percent for sales made during the 2023 calendar year, two percent for sales made during the 2024 calendar year, one percent for sales made during the 2025 calendar year, and zero percent thereafter. (Section 144.752)
SALES TAX ADMINISTRATION
This act authorizes the Department of Revenue to consult, contract, and work jointly with the Streamlined Sales and Use Tax Agreement's Governing Board to allow sellers to use the Governing Board's certified service providers and central registration system services, or to consult, contract, and work with certified service providers independently. The Department may determine the method and amount of compensation to be provided to certified service providers. (Section 144.608)
The school and Show Me Green sales tax holidays are modified by repealing the ability for political subdivisions to opt out of the sales tax holidays, and by defining how the sales tax exemption applies to the purchase or return of certain items. (Sections 144.049 and 144.526)
This act relieves a purchaser from any penalties for failure to pay the proper amount of sales tax if the error was a result of erroneous information provided by the Director of Revenue. (Section 144.060)
Beginning January 1, 2022, for sellers collecting at least $250 in sales tax in the first or second month of a calendar quarter, such taxes shall be remitted on or before the last day of the succeeding month rather than on the twentieth day of the succeeding month. (Section 144.080)
The Director shall provide and maintain downloadable electronic databases at no cost to the user of the databases for taxing jurisdiction boundary changes, tax rates, and a taxability matrix detailing taxable property and services. Sellers and CSPs will be relieved from liability if they fail to properly collect tax based upon information provided by the Department. Certified service providers, sellers, and marketplace facilitators may utilize proprietary data, provided the Director certifies that such data meets the standards provided for under the act. (Sections 144.637 and 144.638)
Monetary allowances from taxes collected shall be provided to certain sellers and certified service providers for collecting and remitting state and local taxes, as described in the act. (Sections 144.140 and 144.710)
LOCAL USE TAXES
This act modifies ballot language required for the submission of a local use tax to voters by including language stating that the approval of the local use tax will eliminate the disparity in tax rates collected by local and out-of-state sellers by imposing the same rate on all sellers, and by repealing ballot language specific to St. Louis County and its municipalities. (Section 144.757)
This act provides that the portion of the local use tax imposed by St. Louis County shall be distributed to the cities, towns, villages, and unincorporated areas of the county on the ratio of the population that each such city, town, village, and unincorporated area bears to the total population of the county. (Section 144.759)
EFFECTIVE DATE
The provisions of this act relating to use taxes, sales tax administration, and the Missouri Working Family Tax Credit shall become effective January 1, 2023.
The remaining provisions shall become effective August 28, 2021.
This act is similar to SS#2/SCS/SB 648 (2020), SB 529 (2020), SB 659 (2020), SB 805 (2020), and SB 872 (2020).
SB251 - Establishes the Missouri Empowerment Scholarship Accounts Program
Sponsor - Sen. Bob Onder (R)
Summary - SB 251 - This act establishes the Missouri Empowerment Scholarship Accounts Program.
For all fiscal years beginning on or after July 1, 2022, a taxpayer may make a qualifying contribution to an educational assistance organization and claim a tax credit in an amount equal to 100% of the amount of the contribution. The amount of the tax credit claimed shall not exceed 50% of the taxpayer's state tax liability for the tax year for which the credit is claimed, but a taxpayer may carry the credit forward to any of the following four tax years. Tax credits authorized under the program may not be transferred, sold, or assigned, and are not refundable.
(Section 135.713)
An educational assistance organization shall meet certain requirements set forth in the act, and shall publicly report to the Department of Revenue, by June first annually, the name and address of the organization, the name and address of each student who opened a scholarship account, the total number and dollar amount of contributions during the previous calendar year, and the total number and dollar amount of scholarship accounts opened during the previous calendar year. (Section 135.714)
The Department shall provide standardized forms for program participants. Further, the Department or the State Auditor may conduct an investigation of any educational assistance organization if there is evidence of fraud.
If an educational assistance organization has failed to comply with program requirements, the Department may bar such organization from participating in the program, provided the Department notifies all affected qualified students and their parents.
The Department shall issue a report on the state of the program five years after it goes into effect, including information regarding the finances of the educational assistance organizations and the educational outcomes of the qualified students.
The act also creates the Missouri Empowerment Scholarship Accounts Fund and appoints the director of the Department of Revenue as custodian of the fund. Under this act, no more than 2% of qualifying contributions may be deposited into the fund for marketing and administrative purposes.
(Section 135.716)
The provisions of the Missouri Sunset Act shall not apply to this act.
A student is eligible to receive funds in a Missouri Empowerment Scholarship Account if he or she is an elementary or secondary school student who is a resident of Missouri.
The parent of a qualified student may establish an account for the qualified student by entering into a written agreement with an educational assistance organization providing that the qualified student shall receive an education in certain subjects; the student will enroll the student in a school operated by the qualified student's district of residence or in a charter school; the district of residence shall be released from the obligation of educating the student while the student is enrolled in the program; Missouri Empowerment Scholarship Account funds shall be used for purposes set forth in the act; and funds shall not be used for consumable education supplies or tuition at a private school located outside of the state.
The scholarship accounts are renewable on an annual basis upon request of the parent of a qualified student. A qualified student shall remain eligible for renewal until the student completes high school. If a qualified student withdraws from the program by enrolling in a school other than a qualified school, or is disqualified from the program for violations specified in the act, the scholarship account shall be closed and any remaining funds shall be returned to the educational assistance organization for redistribution to other qualified students. When a student withdraws from the program, the responsibility for providing an education for that student transfers back to the student's district of residence.
The funds remaining in the scholarship account at the end of a school year shall remain in the account for the following school year. Any funds remaining in the account after graduation shall be returned to the educational assistance organization for redistribution to other qualified students. If a qualified student moves out of a county with a charter form of government or a municipality with a population greater than 30,000 before the end of the school year in which the student was participating in the program, the student shall remain eligible for participation in the program until he or she graduates from high school.(Section 166.705)
Beginning in the 2023-2024 school year, the Department shall conduct or contract for an annual audit of accounts to ensure compliance. A parent may be disqualified from program participation if the Director of the Department of Revenue determines that the parent is found to have committed an intentional program violation. The Department may refer cases of substantial misuse of moneys to the Attorney General.
(Section 166.710)
A person commits a Class A misdemeanor if he or she is found to have knowingly used moneys for any purposes other than those set forth in the act.
(Section 166.715)
This act is substantially similar to SB 160 (2019), similar to SB 612 (2018), SS#2/SCS/SB 313 (2017) and to provisions contained in SCS/SB 32 (2017), SB 609 (2016), SB 531 (2015), and HCS/HBs 1589 & 2307 (2016).
SB252 - Requires a portion of sales and use tax revenue to be deposited into the State Road Fund
Sponsor - Sen. Bob Onder (R)
Summary - SB 252 - Current law provides that, of the 4% statutory sales and use tax rate, 1% is provided for education and 3% is deposited in the General Revenue Fund. This act requires that 0.5% of the 3% deposited in the General Revenue Fund shall instead be deposited into the State Road Fund. The remaining 2.5% shall continue to be deposited into the General Revenue Fund. The act phases in the amount deposited into the State Road Fund over a period of five years, with an increase of 0.1% each year.
This act is identical to SB 641 (2020), SB 190 (2019), SB 645 (2016), HB 1952 (2016), HB 2278 (2016), and SB 544 (2014).
SB253 - Establishes a tax credit for certain alternative fuel refueling properties
Sponsor - Sen. Dan Hegeman (R)
Summary - SB 253 - For all tax years beginning on or after January 1, 2022, this act authorizes a tax credit for costs incurred for purchasing or installing qualified clean-burning motor vehicle fuel property, as defined in the act, placed in service after December 31, 2021.
For equipment installed to modify a motor vehicle which is propelled by gasoline or diesel fuel so that the vehicle may be propelled by a hydrogen fuel cell, compressed natural gas, liquefied natural gas, or liquefied petroleum gas, and for motor vehicles originally equipped so that the vehicle may be propelled by a hydrogen fuel cell, compressed natural gas, liquefied natural gas, or liquefied petroleum gas, the tax credit shall equal 45% of such costs.
For property directly related to the delivery of compressed natural gas, liquefied natural gas or liquefied petroleum gas, or hydrogen, and for property that is a public access recharging system for motor vehicles propelled in whole or in part by electricity, the tax credit shall be a per-location credit of 75% of such costs.
For property which is directly related to the compression and delivery of natural gas from a private home or residence, for noncommercial purposes, into the fuel tank of a motor vehicle propelled by compressed natural gas, the tax credit shall be a per-location credit of the lesser of 50% of such costs or $2,500.
Tax credits issued under this act shall not be refundable, but may be carried forward to any of the five subsequent tax years.
This act will sunset on August 28, 2027, unless reauthorized by the General Assembly.
This act is identical to SB 834 (2020).
SB256 - Authorizes sports wagering
Sponsor - Sen. Caleb Rowden (R)
Summary - SB 256 - This act authorizes sports wagering, and modifies the definition of "gambling game" to include sports wagering. (Section 313.800)
Sports wagering shall only be authorized to be conducted on an excursion gambling boat or over the internet to persons physically located in this state. Such licensed facilities shall apply to the Missouri Gaming Commission for authorization to conduct sports wagering, and shall pay an application fee of $50,000. If granted a certificate of authority, a certificate holder shall be authorized to conduct sports wagering in a licensed facility or through an interactive sports wagering platform, as defined in the act. (Section 313.1006)
Certificate holders shall designate an area within the licensed facility for conducting sports wagering. (Section 313.1008)
Certificate holders shall ensure that the certificate holder's surveillance system covers all areas in which sports wagering is conducted, allow the Commission to be present through gaming agents during the hours sports wagering is conducted, ensure that individuals under the age of 21 are not making sports wagers, provide certain information to sports wagering patrons, and post a sign indicating the minimum and maximum amounts that may be wagered. Certificate holder shall also establish house rules specifying the amounts to be paid on winning wagers, the effect of schedule changes, and the source of the information used to determine the outcome of wagers, as described in the act.
This act authorizes the Commission to enter into agreements with other juridictions to facilitate, administer, and regulate multi-jurisdictional sports betting. (Section 313.1004)
Subject to the approval of the Commission, a certificate holder may contract with a third party to conduct sports wagering at the certificate holder's licensed facility. (Section 313.1008)
An interactive sports wagering platform, as defined in the act, may apply to the Commission for authority to offer sports wagering on behalf of a certificate holder. Such interactive sports wagering platform shall submit an application fee of $50,000. Each year after licensure, an interactive sports wagering platform shall submit an annual license renewal fee of $20,000. (Section 313.1010)
The Commission shall promulgate rules for a sports wagering self-exclusion program, as described in the act. The Commission shall also promulgate rules to ensure that advertisements for sports wagering do not target minors or other persons who are ineligible to place wagers, problem gamblers, or other vulnerable persons. (Section 313.1012)
The Commission shall conduct background checks on individuals seeking licenses under the act. Such background checks shall include a search for criminal history and any charges or convictions involving corruption or manipulation of sporting events.
A sports governing body may notify the Commission that it desires to restrict, limit, or exclude sports wagers, as defined in the act, on its sporting events. Such governing body shall demonstrate good cause that indicates a credible threat to the integrity of sports wagering that is beyond the control of the governing body to preemptively remedy or mitigate.
The Commission and certificate holders shall cooperate with investigations conducted by law enforcement agencies. (Section 313.1014)
A certificate holder shall maintain records of all bets and wagers placed through an interactive sports wagering platform, and all bets and wagers placed in person that exceed $10,000 in a 24-hour period, including personally identifiable information of the bettor, the amount and type of bet, the time the bet was placed, the location of the bet, the outcome of the bet, and records of abnormal betting activity for at least three years after the sporting event occurs. (Section 313.1016)
A tax is imposed at a rate of 6.75% on the adjusted gross receipts received from sports wagering conducted by a certificate holder. Such tax shall be remitted by the last business day of each month. Revenues received from the tax shall be deposited in the Gaming Proceeds for Education Fund.
A certificate holder shall also pay to the Commission an annual administrative fee of $20,000. In addition to such administrative fee, a certificate holder shall pay to the Commission a fee of $10,000 every five years for a reinvestigation of the certificate holder. Such fees shall be deposited in the Gaming Commission Fund. (Section 313.1021)
All sports wagers placed under this act shall be deemed to be initiated, received, and otherwise made on the property of an excursion gambling boat in this state. The intermediate routing of electronic data shall not determine the location or locations in which such wager is initiated, received, or otherwise made. (Section 313.1022)
This act is identical to HB 2318 (2020), is substantially similar to SB 567 (2020), SB 754 (2020), HB 2691 (2020), HB 119 (2019), SB 1009 (2018), HB 2406 (2018), and to provisions contained in SB 643 (2020), HCS/HB 2088 (2020), HCS/HB 2284 (2020), SS#3/SCS/SB 44 (2019), and SB 187 (2019), and is similar to HB 2320 (2018) and to a provision contained in SB 195 (2019).
Sponsor - Sen. Cindy O'Laughlin (R)
Summary - SB 259 - Under this act, a recovery charter high school may be operated in an urban school district containing most or all of Kansas City.
This act defines a "recovery charter high school" as a charter school for students in grades nine through twelve who are in recovery from substance use disorder or dependency. Such charter school must educate all available eligible students who are in recovery from substance use disorder, substance dependency, or co-occurring disorders such as anxiety, depression, and attention deficit hyperactivity disorder (ADHD); must meet state requirements for awarding a high school diploma; and must support students in working a strong program of recovery.
A recovery charter high school shall enroll all pupils in the district in which it operates; nonresident pupils eligible to attend a district's school under an urban voluntary transfer program; nonresident pupils who transfer from an unaccredited district; and any nonresident pupil, who is in recovery from substance use disorder, substance dependency, or co-occurring disorders. Admission shall be limited to pupils who are in recovery from substance use disorder, substance dependency, or co-occurring disorders.
A recovery charter high school may enroll students residing in a state other than Missouri, provided such student is in recovery from substance use disorder, substance dependency, or co-occuring disorders set forth in the act. This act grants the Department of Elementary and Secondary Education the authority to enter into agreements with other states to develop a reciprocity agreement for students seeking to attend a recovery charter high school in Missouri. The out-of-state student's district of residence shall pay to the recovery charter high school an annual amount equal to 105% of the previous year's per pupil expenditure in Missouri, and the student shall not be included in Missouri's count of average daily attendance. If an out-of-state student resides in a state that is not subject to a reciprocity agreement, such student may attend a recovery charter high school provided such student pays to the school 105% of the previous year's per pupil expenditure in Missouri.
Under this act, if a recovery charter high school that has not declared itself as a local educational agency has one or more nonresident pupils, the nonresident pupils shall not be counted for purposes of determining state aid. Each school district that has one or more of its resident pupils attending such a charter school shall pay to the charter school, for each such pupil, 100% of its average per-pupil expenditure, excluding interest payments and grants.
If a recovery charter high school that has declared itself a local educational agency has one or more nonresident pupils, the Department of Elementary and Secondary Education shall reimburse such charter school an amount set forth in the act. Upon notice of the charter school's declaration of local educational agency status, the Department shall reduce the payment made to the school district in which the charter school is located by the amount set forth in the act, and pay such amount directly to the charter school.
This act also permits charter schools to receive payments from school districts.
This act is identical to SB 525 (2020) and similar to SCS/HCS/HB 1540 (2020) and HB 1487 (2020).
SB260 - Limits the total compensation of school superintendents
Sponsor - Sen. Cindy O'Laughlin (R)
Summary - SB 260 - Under this act, the total compensation provided in the contracts and employment agreements of school superintendents shall not exceed three and one-half times the average total compensation provided to all certified, full-time teachers employed by the school district.
This act is substantially similar to HB 2564 (2020).
SB262 - Modifies provisions relating to transportation
Sponsor - Sen. Dave Schatz (R)
Summary - SS#2/SCS/SB 262 - This act modifies provisions relating to transportation.
TRANSPORTATION FUNDING
This act enacts an additional tax on motor fuel, beginning with 2.5 cents in October 2021, and increasing by 2.5 cents in each fiscal year until reaching an additional 12.5 cents per gallon on July 1, 2025. (Section 142.803.3).
Motor fuel used for propelling highway vehicles shall be exempt from the additional tax, and an exemption and refund may be claimed by the taxpayer if the tax has been paid and no refund has been previously issued, provided that the taxpayer applies for the exemption and refund as provided in the act. (Section 142.822.1).
To claim an exemption and refund, a person shall present written verification that the claim is made under penalty of perjury, and stating the amount of fuel tax paid in the applicable fiscal year for each vehicle for which the exemption and refund is claimed. The claim shall not be transferred or assigned, and shall be filed on or after July 1, but not later than September 30, following the fiscal year for which the exemption and refund is claimed. The claim may be filed electronically, and shall be supported by certain documentation as provided in the act. (Section 142.822.2).
Every person shall maintain and keep records for 3 years to substantiate all claims for exemption and refund of the motor fuel tax, as specified in the act. (Section 142.822.3).
The Director of the Department of Revenue may investigate exemptions and refunds prior to their issuance, or following issuance but within the time frame for making tax adjustments as provided by law. (Section 142.822.4).
The act provides for payment of interest by the Director for exemptions and refunds not issued within 45 days of an accurate and complete filing. (Section 142.822.5).
The exemption and refund of additional motor fuel tax shall be available only with regard to motor fuel delivered into a motor vehicle with a gross vehicle weight rating of 26,000 lbs or less. (Section 142.822.6).
This act also provides that the existing fuel tax exemption for non-highway use may be filed electronically, that applicants shall retain original sales slips rather than submitting them to the Department, and that refunds shall be issued within 45 days, rather than 30 days. (Sections 142.824.1, 142.824.5 and 142.824.8).
Under the act, the fees for alternative fuel decals are increased by 20% per year for a period of 5 years, except that the fee for vehicles in excess of 36,000 pounds is increased by 10% per year for a period of 5 years, and the fee for temporary decals is not modified. (Section 142.869.2).
Lastly, the act establishes within the Department of Revenue the "Electric Vehicle Task Force", with membership as specified in the act. As detailed in the act, the task force shall analyze and make recommendations regarding the impact of electric vehicle adoption on transportation funding. The task force shall deliver a written report to the General Assembly and the Governor no later than December 31, 2022. (Section 142.1000).
ODOMETER READINGS
This act increases, from 10 years to 20 years, the maximum age of motor vehicle required to have its odometer readings recorded in certain circumstances. (Sections 301.192.1(6) and 301.280.1). A corresponding change is made with regard to odometer fraud offenses. (Sections 407.526 and 407.556.2(2)). The act also specifies that the Department of Revenue may allow electronic signatures on written powers of attorney authorizing mileage disclosures and transfers of ownership. (Section 407.536.8).
These provisions are subject to an emergency clause.
These provisions are identical to provisions in SB 370 (2021) and similar to HB 2660 (2020).
CDL BANS FOR HUMAN TRAFFICKING CONVICTIONS
The act also enacts a lifetime ban from driving a commercial motor vehicle for any person convicted of using a commercial motor vehicle in the commission of a felony involving "severe forms of human trafficking in persons", as defined by federal law. (Section 302.755.19).
These provisions are subject to an emergency clause.
These provisions are identical to provisions in SB 370 (2021).
SB263 - Modifies provisions of the Uniform Athlete Agents Act
Sponsor - Sen. Sandy Crawford (R)
Summary - SB 263 - This act modifies provisions of the Uniform Athlete Agents Act.
Current law defines an athlete agent as an individual who enters into an agency contract with a student athlete or recruits or solicits a student athlete to enter into an agency contract.
Under this act, an athlete agent is defined as an individual who directly or indirectly recruits or solicits a student athlete to enter into an agency contract or, for compensation, procures employment or offers, promises, attempts, or negotiates to obtain employment for a student athlete as a professional athlete or member of a professional sports team or organization. An athlete agent shall also mean a person providing certain services to a student athlete, as set forth in the act, including serving the student in an advisory capacity on a matter related to finance, business pursuits, or career management decisions, unless such person is an employee of an educational institution acting exclusively as an employee of the institution.
An athlete agent shall not include an individual who acts solely on behalf of a professional sports team or organization, or is a licensed, registered, or certified professional and offers or provides services to a student athlete customarily provided by members of the profession, unless such person meets certain requirements set forth in the act.
(Section 436.218)
Under this act, an applicant for registration as an athlete agent shall submit an application to the Director of the Division of Professional Registration that shall be in the name of an individual and shall include certain information set forth in the act, including each social media account with which the applicant or the applicant's business or employer is affiliated.
An applicant who is registered as an athlete agent in another state may apply for registration as an athlete agent, by submitting certain information to the Director.
The Director shall issue a certificate of registration to an applicant registered in another state who applies for registration under the act, if the Director determines that the application and registration requirements of the other state are substantially similar to or more restrictive than the requirements of this act, and if the registration has not been revoked or suspended and no action is pending against the applicant or the applicant's registration in any state.
The Director shall cooperate with any national organizations concerned with athlete agent issues and agencies in other states that register athlete agents to develop a common registration form, and to determine which states have laws substantially similar to or more restrictive than this act. The Director shall also exchange any information related to actions taken against registered athlete agents or their registrations with such organizations.
(Section 436.227)
An athlete agent registered under the provisions of this act may renew his or her registration as set forth in the act or, if the registration in the other state has been renewed, by submitting to the Director copies of the application for renewal in the other state and the renewed registration from the other state. The Director shall renew the registration if he or she determines that the application and registration requirements of the other state are substantially similar to or more restrictive than the requirements of this act, and if the registration has not been revoked or suspended and no action is pending against the applicant or the applicant's registration in any state.
(Section 436.230)
An agency contract shall contain a statement that the athlete agent is registered as an athlete agent in this state and shall include a list of any other states in which the athlete is registered as an athlete agent.
This act modifies the text required in an agency contract, and requires such contract to be accompanied by a separate record signed by the student athlete or, if the student athlete is a minor, by the parent or guardian of a student athlete acknowledging that signing the contract may result in the loss of the student athlete's eligibility to participate in the student athlete's sport.
If an agency contract is voided, by a student athlete, or by the parent or guardian of a minor student athlete, any consideration received by the student athlete from the athlete agent under the contract shall not be required to be returned.
If a student athlete is a minor, an agency contract shall be signed by the parent or guardian of the minor.
(Section 436.242)
If an athlete agent enters into an agency contract with a student athlete, and the student athlete then enrolls in an educational institution, such athlete agent shall notify the athletic director of the institution of the existence of a contract within 72 hours of learning the student has enrolled.
If an athlete agent has a relationship with a student athlete before such student enrolls in an educational institution and receives a scholarship, the athlete agent shall notify the athletic director of the institution of such relationship within 10 days of enrollment.
An athlete agent shall give notice in a record to the athletic director of any educational institution at which a student athlete is enrolled before the agent communicates or attempts to communicate with the student athlete in an attempt to influence such student to enter into an agency contract, or another individual to have such person influence the student to enter into an agency contract.
If a communication or attempted communication is initiated by a student athlete or another individual on behalf of the student athlete, the athlete agent shall give notice in a record to the athletic director at the educational institution at which the student athlete is enrolled within 10 days of the communication.
An educational institution that becomes aware of a violation of the act by an athlete agent shall notify the Director of the violation and any professional league or players' association with which the educational institution is aware the agent is licensed or registered.
(Section 326.245)
An athlete agent, under this act, shall not intentionally provide any student athlete with false information with the intent to influence such athlete to enter into an agency contract, nor shall any agent furnish anything of value to an individual if to do so may result in the loss of the student athlete's eligibility to participate in a sport unless certain requirements are met.
An athlete agent also may not intentionally initiate contact, directly or indirectly, with a student athlete to recruit or solicit the student athlete to enter into an agency contract, encourage another individual to perform any of the actions set forth in the act, or encourage another individual to assist any other individual performing the listed acts.
(Section 436.254)
An educational institution or a student athlete, under this act, may bring an action for damages against an athlete agent if the institution or athlete is adversely affected, as defined in the act, by an act or omission of the athlete agent. This act repeals the provision allowing a former student athlete to bring an action for damages.
This act repeals provisions of current law setting forth the damages that may be claimed by an educational institution. Under this act, a plaintiff who prevails in an action under this act may recover actual damages, costs, and reasonable attorney's fees. An athlete agent found liable under this act forfeits any right of payment for anything of benefit or value provided to the student athlete and shall refund any consideration paid to the athlete agent by or on behalf of the student athlete.
Any violation of this act shall be considered an unfair trade practice.
(Section 436.260)
Any individual who violates the provisions of this act shall be liable for a civil penalty up to $50,000.
(Section 436.263)
This act repeals the provision providing that the commission of certain acts by an athlete agent shall be a Class B misdemeanor.
(Section 436.257)
This act is substantially similar to SB 1016 (2020) and HCS/HBs 2100 and 1532 (2020).
SB265 - Modifies provisions related to workforce development in elementary and secondary education
Sponsor - Sen. Karla Eslinger (R)
Summary - SB 265 - This act modifies provisions related to workforce development in elementary and secondary education.
SCHOOL INNOVATION WAIVERS (Section 161.214)
Under this act, any school intervention team, which shall mean a group of persons representing certain schools as set forth in the act, may submit a state innovation waiver plan to the State Board of Education for certain purposes, including improving student readiness for employment, higher education, vocational training, technical training, or any other form of career and job training, increasing the compensation of teachers, or improving the recruitment, retention, training, preparation, or professional development of teachers.
A school innovation waiver shall mean a waiver granted by the State Board to certain schools, set forth in the act, in which such schools are exempt from a specific requirement imposed by current law, or any regulations promulgated by the State Board or the Department of Elementary and Secondary Education. Any school innovation waiver granted to a school district or group of school districts shall be applicable to every elementary and secondary school within the school district or group of school districts unless the plan specifically provides otherwise.
Any plan for a school innovation waiver shall include certain information, including the specific provision of law for which a waiver is being requested, and an explanation for why such provision of law inhibits the ability of the school or school district to accomplish the goal stated in the plan. The plan shall also demonstrate that the intent of the law can be addressed in a more effective, efficient, or economical manner and that the waiver or modification is necessary to implement the plan.
In evaluating a plan submitted by a school innovation team, the State Board shall consider whether the plan meets certain criteria set forth in the act. The State Board may propose modifications to the plan in cooperation with the school innovation team.
Any waiver granted under this act shall be effective for no longer than three school years, but school innovation waivers may be renewed. No more than one school innovation waiver shall be in effect with respect to any one elementary or secondary school at one time.
The State Board shall not authorize the waiver of any statutory requirements relating to teacher certification, teacher tenure, or any requirement imposed by federal law.
STUDENT CAREER AND ACADEMIC PLANS (Section 167.903)
Current law allows any student, prior to his or her ninth grade year at a public or charter school, to develop a personal plan of study with help from the school's counselors, which shall be reviewed regularly, as needed by school personnel and the student's parent or guardian and updated based upon the needs of the student.
Under this act, such students shall be required to develop an individual career and academic plan, rather than a personal plan of study, with his of her school's counselors. Such plan shall be reviewed once per semester by school personnel and the student's parent or guardian.
Each student, prior to the completion of the second semester of his or her twelfth grade year, shall include, as part of such plan, a declaration as to his or her post-secondary plans.
This provision shall become effective on August 28, 2022.
FREE APPLICATION FOR FEDERAL STUDENT AID (Section 167.907)
Under this act, no student shall receive a certificate of graduation from any public or private school unless he or she has completed and submitted the Free Application for Federal Student Aid (FAFSA).
A student shall be exempt from such requirement if such student submits to the school a written confirmation of a commitment to enlist in the armed forces or a written document or form signed by the student's parent or guardian, attesting that they understand what the application is and have chosen not to file such application.
This provision shall become effective on August 28, 2022.
This provision is similar to HB 1349 (2020).
AID FOR CAREER AND TECHNICAL EDUCATION PROGRAMS (Section 167.908)
The Department of Higher Education and Workforce Development shall, by rule, establish a procedure for providing the means and capability for high school students enrolled in career and technical education (CTE) programs to complete an application for aid through the United States Department of Labor, Employment and Training Administration.
The Department shall work with school districts that deliver CTE programs to educate students on the value of the aid available to them through the federal Workforce Innovation and Opportunity Act, and shall meet certain thresholds set forth in the act.
CAREER PATHWAYS SYSTEMS (Section 168.021)
Under current law, certificates of license to teach in the public schools shall be granted by the State Board, which shall issue an initial visiting scholars certificate based on verification from the hiring school district that the applicant will be employed as part of a business-education partnership initiative designed to build career pathways systems for students in a grade or grades not lower than the ninth grade.
This act repeals the requirement that the hiring school district verify that the applicant will be employed as part of a business-education partnership initiative, but rather requires such district to verify that the applicant will be employed to build career pathways systems for students.
This provision is similar to HCS/HB 2435 (2020) and a provision in HCS/SS/SCS/SB 528 (2020).
PUBLIC SCHOOL RETIREMENT SYSTEM OF MISSOURI (PSRS) and PUBLIC EDUCATION EMPLOYEE RETIREMENT SYSTEM OF MISSOURI (PEERS) (Section 169.596)
Current law provides that a retired certificated teacher receiving a retirement benefit from the Public School Retirement System of Missouri(PSRS) may, without losing his or her retirement benefit, teach full time for up to two years for a school district covered by PSRS, provided that no such retired teacher shall be employed as a superintendent. Current law also caps the total number of such teachers to the lesser of ten percent of the total teacher staff for that school district, or five certificated teachers.
Under this act, such teacher may be employed full time for up to four years for a school district covered by PSRS, without losing his or her retirement benefit. This act also repeals the provision prohibiting such teacher from being employed as a superintendent, and repeals the cap on the number of retired certificated teachers that may be employed.
Under this act, a retired certificated teacher receiving a retirement benefit from PSRS may only be employed as a superintendent if he or she has been retired for at least twelve months prior to such employment, unless immediate employment is necessary due to death, disability, or termination for cause of the superintendent who held the position being filled.
Current law also provides that any person receiving a retirement benefit from the Public Education Employee Retirement System of Missouri (PEERS) may, without losing his or her retirement benefit, be employed full time for up to two years for a school district covered by PEERS, provided that the school district has a shortage of noncertificated employees. The total number of retired noncertificated employees shall not exceed the lesser of ten percent of the total noncertificated staff of the school district, or five employees. This act permits such employee to be employed for up to four years, rather than two.
The total number of retired members working for a school district under PSRS or PEERS, including certificated and noncertificated employees, shall not exceed the lesser of ten percent of the total number of employees for that district or ten employees.
This provision is similar to HB 2291 (2020) and HB 2460 (2020).
This act is substantially similar to SB 830 (2020) and HB 2174 (2020).
Sponsor - Sen. Angela Walton Mosley (D)
Summary - SB 273 - This act requires financing entities that extend financing to cover state and local sales taxes owed on the purchase of a motor vehicle to remit the amount of such state and local sales taxes to the appropriate taxing authority on behalf of the purchaser. The financing entity and purchaser shall be jointly liable to the taxing authority for the amount of sales tax owed.This act is identical to HB 1598 (2020).
Sponsor - Sen. Lauren Arthur (D)
Summary - SB 285 - Under this act, any school intervention team, which shall mean a group of persons representing certain schools as set forth in the act, may submit a state innovation waiver plan to the State Board of Education for certain purposes, including improving student readiness for employment, higher education, vocational training, technical training, or any other form of career and job training, increasing the compensation of teachers, or improving the recruitment, retention, training, preparation, or professional development of teachers.
A school innovation waiver shall mean a waiver granted by the State Board to certain schools, set forth in the act, in which such schools are exempt from a specific requirement imposed by current law, or any regulations promulgated by the State Board or the Department of Elementary and Secondary Education. Any school innovation waiver granted to a school district or group of school districts shall be applicable to every elementary and secondary school within the school district or group of school districts unless the plan specifically provides otherwise.
Any plan for a school innovation waiver shall include certain information, including the specific provision of law for which a waiver is being requested, and an explanation for why such provision of law inhibits the ability of the school or school district to accomplish the goal stated in the plan. The plan shall also demonstrate that the intent of the law can be addressed in a more effective, efficient, or economical manner and that the waiver or modification is necessary to implement the plan.
In evaluating a plan submitted by a school innovation team, the State Board shall consider whether the plan meets certain criteria set forth in the act. The State Board may propose modifications to the plan in cooperation with the school innovation team.
Any waiver granted under this act shall be effective for no longer than three school years, but school innovation waivers may be renewed. No more than one school innovation waiver shall be in effect with respect to any one elementary or secondary school at one time.
The State Board shall not authorize the waiver of any statutory requirements relating to teacher certification, teacher tenure, or any requirement imposed by federal law.
This act is identical to a provision in SB 265 (2021) and is substantially similar to SB 830 (2020) and HB 2174 (2020).
SB287 - Modifies provisions relating to use taxes
Sponsor - Sen. Sandy Crawford (R)
Summary - SB 287 - This act modifies several provisions relating to use taxes.
USE TAX MAPPING
Current law requires the Department of Revenue to create and maintain a mapping feature on its website that displays various sales tax information. This act requires such mapping feature to include use tax information. Political subdivisions collecting a use tax shall send such data to the Department of Revenue by January 1, 2022, and the Department shall implement the mapping feature using the use tax data by August 28, 2022.
If the boundaries of a political subdivision in which a sales or use tax has been imposed shall thereafter be changed or altered, the political subdivision shall forward such changes to the Department, as described in the act. (Section 32.310)
This provision is identical to a provision contained in SB 872 (2020) and HB 2172 (2020), and is substantially similar to a provision contained in SS#2/SCS/SB 648 (2020), SB 805 (2020), SCS/HB 1700 (2020), and HB 1895 (2020).
CASH OPERATING EXPENSE FUND
This act establishes the "Cash Operating Expense Fund", which shall consist of the state portion of use tax revenues collected under the provisions of this act; any funds appropriated to the Office of the Governor for expenses related to emergency duties performed by the National Guard, matching funds for federal grants and emergency assistance, and expenses of any state agency responding during a declared emergency, as described in the act, that are unexpended at the end of a fiscal year; and moneys appropriated by the General Assembly.
Subject to appropriation, the Governor may transfer moneys from the fund into the General Revenue Fund in any fiscal year in which actual revenues are less than the revenue estimates upon which appropriations were based or in which there is a budget need due to a natural disaster, as proclaimed by the Governor to be an emergency.
When the balance in the fund at the close of any fiscal year exceeds 2.5% of net General Revenue collections for the previous year, such excess shall be divided evenly between the State Road Fund and the Debt Retirement Fund, which is created by the act for the retirement of debt related to bonds issued by or on behalf of the state, as described in the act. (Section 33.575)
This provision is substantially similar to SB 858 (2020) and to a provision contained in SS#2/SCS/SB 648 (2020), SB 872 (2020), SCS/HB 1700 (2020), and HB 2172 (2020).
ECONOMIC NEXUS
This act modifies the definition of "engaging in business activities within this state" to include vendors that had cumulative gross receipts of at least $100,000 from the sale of tangible personal property for the purpose of storage, use, or consumption in this state in the previous twelve-month period, as described in the act. Vendors meeting such criteria shall be required to collect and remit the use tax as provided under current law. (Section 144.605)
This provision is identical to a provision contained in SS#2/SCS/SB 648 (2020) and SCS/HB 1700 (2020), and is substantially similar to a provision contained in SB 659 (2020), SB 805 (2020), SB 872 (2020), HCS#2/HB 1957 (2020), HB 1967 (2020), HB 2172 (2020), and HB 2238 (2020).
TAXING JURISDICTION DATABASE
This act requires the Director of Revenue to provide and maintain a downloadable electronic database at no cost to the user of the database for taxing jurisdiction boundary changes and tax rates. Such databases may be directly provided by the Director, or may be provided by a third party as designated by the Director.
Vendors shall not be liable for reliance upon erroneous data provided by the Director on tax rates, boundaries, or taxing jurisdiction assignments. (Section 144.637)
This act also requires the Director of Revenue to provide and maintain a taxability matrix and shall provide notice of changes in the taxability of products or services listed in the matrix.
Sellers and certified service providers (CSP) shall be relieved from liability for reliance upon erroneous data provided or approved by the Department, and a seller shall be relieved from liability for erroneous returns made by a CSP on behalf of the seller. (Section 144.638)
This provision is identical to a provision contained in SB 872 (2020), SCS/HB 1700 (2020), HCS#2/HB 1957 (2020), and HB 2172 (2020), and is substantially similar to a provision contained in SS#2/SCS/SB 648 (2020), SB 659 (2020), SB 805 (2020), HB 1895 (2020).
LOCAL USE TAX BALLOT LANGUAGE
This act modifies ballot language required for the submission of a local use tax to voters by including language stating that the approval of the local use tax will eliminate the disparity in tax rates collected by local and out-of-state sellers by imposing the same rate on all sellers, and by repealing ballot language specific to St. Louis County and its municipalities. (Section 144.757)
This provision is identical to a provision contained in SCS/HB 1700 (2020), is substantially similar to HB 1584 (2020) and to a provision contained in SS#2/SCS/SB 648 (2020), SB 659 (2020), HCS/SS#2/SB 704 (2020), SCS/SB 770 (2020), SB 805 (2020), SB 872 (2020), SS#2/SCS/HCS/HB 1854 (2020), HB 1895 (2020), HB 2172 (2020), HB 2238 (2020), SCS/SB 189 (2019), SS/SCS/SBs 46 & 50 (2019), SS/HCS/HB 255 (2019), SCS/HCS/HB 674 (2019), and HB 701 (2019), and is similar to a provision contained in HCS#2/HB 1957 (2020).
This act provides that the portion of the local use tax imposed by St. Louis County shall be distributed to the cities, towns, villages, and unincorporated areas of the county on the ratio of the population that each such city, town, village, and unincorporated area bears to the total population of the county. (Section 144.759)
This provision is identical to a provision contained in SCS/HB 1700 (2020).
MARKETPLACE FACILITATORS
Beginning January 1, 2023, marketplace facilitators, as defined in the act, that engage in business activities within the state shall register with the Department to collect and remit use tax on sales delivered into the state through the marketplace facilitator's marketplace by or on behalf of a marketplace seller, as defined in the act. Such retail sales shall include those made directly by the marketplace facilitator as well as those made by marketplace sellers through the marketplace facilitator's marketplace.
Marketplace facilitators shall report and remit use tax collected under this act as determined by the Department. Marketplace facilitators properly collecting and remitting use tax in a timely manner shall be eligible for any discount provided for under current law.
Marketplace facilitators shall provide purchasers with a statement or invoice showing that the use tax was collected and shall be remitted on the purchaser's behalf.
No class action shall be brought against a marketplace facilitator in any court in this state on behalf of purchasers arising from or in any way related to an overpayment of sales or use tax collected on retail sales facilitated by a marketplace facilitator, regardless of whether that claim is characterized as a tax refund claim. (Section 144.752)
Monetary allowances from taxes collected shall be provided to certain sellers and certified service providers for collecting and remitting state and local taxes, as described in the act. (Sections 144.140 and 144.710)
This provision is substantially similar to a provision contained in SS#2/SCS/SB 648 (2020), SB 659 (2020), SB 805 (2020), SB 872 (2020), SCS/HB 1700 (2020), HCS#2/HB 1957 (2020), HB 2172 (2020), HB 2238 (2020), and SCS/SBs 46 & 50 (2019).
EFFECTIVE DATE
Provisions of this act relating to economic nexus, marketplace facilitators, and the distribution of local use tax revenue in St. Louis County shall become effective January 1, 2023.
Provisions of this act establishing the Cash Operating Expense Fund contain an emergency clause and shall become effective upon passage and approval.
All other provisions of this act shall become effective August 28, 2021.
This act is substantially similar to SCS/SB 529 (2020).
SB296 - Establishes the Education Savings Account Program
Sponsor - Sen. Rick Brattin (R)
Summary - SCS/SB 296 - This act establishes the Education Savings Account Program.
Under this act, elementary and secondary students eligible to attend public school the previous semester or starting school for the first time qualify for the program if their household income does not exceed two times the income level to qualify for free or reduced-price lunch. Students who qualify shall continue to qualify until they graduate high school or reach age twenty-one. (Section 166.610)
A parent of an eligible child may create an education savings account. The Educational Savings Account Program Fund is established consisting of monies appropriated by the General Assembly for the purpose of funding grants into education savings accounts.
Parents participating in the program shall agree to use the funds in their child's account for certain qualifying expenses, as defined in the act.
This act establishes an order of priority for payments into education savings accounts if the number of eligible students with education savings accounts prevents fully funding the program.
Funds deposited into such accounts shall not constitute Missouri taxable income. (Section 166.620)
This act establishes certain duties and authority for the State Treasurer in connection with education savings accounts.
The Treasurer shall qualify private financial management firms to manage such accounts, shall conduct or contract for random annual audits, and may conduct or contract for further account audits.
The Treasurer may find any parent ineligible to participate in the program based on substantial misuse of account funds and may refer such cases to law enforcement agencies if there is evidence of fraud.
The Treasurer shall provide certain information, as described in the act, about the program to parents of participating students.
The Treasurer may deduct up to three percent of program grants to cover costs and administrative expenses, shall establish reasonable fees for the private management of accounts, and shall make payments to eligible accounts each semester. (Section 166.630)
This act requires participating private schools to comply with certain existing health, safety, and antidiscrimination laws and policies. Such schools shall conduct criminal background checks on employees and exclude from employment anyone not permitted to work in a private school under state law and anyone who might reasonably pose a safety threat to students.
Participating schools must provide parents with a receipt for all qualifying expenses. Schools receiving fifty thousand dollars or more from education savings accounts shall demonstrate by means specified in the act that the school can repay the funds if so required.
Participating parents shall ensure that their student takes annual standardized tests meeting requirements described in the act, that results from such testing and certain student demographic information are provided to the state, and that the Treasurer is informed of the student’s graduation from high school.
The Treasurer shall ensure compliance with all student privacy laws, shall collect all test results, and shall provide certain data to the public via a website beginning after the third year of data collection.
The Treasurer shall administer annual parent satisfaction surveys for participating parents covering certain topics as described in the act.
This act provides that participating private schools are autonomous and are not agents of state or federal governments. No state agency or officer shall regulate the educational program of participating private schools or education providers. The program does not expand the regulatory authority of the state, its officers, or school districts over private schools or education providers beyond what is necessary to enforce program requirements. Participating private schools and education providers shall be given maximum freedom to provide for students’ education needs. (Section 166.640)
Under this act, the Treasurer shall ensure that eligible students and their parents are informed annually of the schools participating in the program, with special attention to informing lower-income families.
The Treasurer shall create a standard form for participating in the program, which is to be readily available from various sources, including the internet.
This act provides the Treasurer authority to bar schools and education providers from participating in the program based on factors described in the act. (Section 166.650)
Under this act, resident school districts shall provide complete student records to students attending schools or education providers through the program. Resident school districts shall provide transportation to eligible students to participating schools and education providers to the same extent such district would be required to provide transportation for students to private schools, and such districts shall qualify for state transportation aid for each student so transported.
(Section 166.660)
This act shall become effective on July 1, 2022.
This act is similar to SCS/SB 55, 23, & 25 (2021), SB 30 (2021), SB 707 (2020), SS/SCS/SB 160 (2019), HB 34 (2019), HCS/HB 478 (2019), SB 612 (2018), SS#2/SCS/SB 313 (2017) and to provisions contained in SCS/SB 32 (2017), SB 609 (2016), SB 531 (2015), HCS/HBs 1589 (2016), and HCS/HB 2307 (2016).
SB302 - Creates provisions relating to mining royalties on federal land
Sponsor - Sen. Elaine Gannon (R)
Summary - SB 302 - Under this act, all moneys paid to the state by the U.S. Secretary of the Treasury from mining royalties on federal land in the state shall be deposited in the "Federal Mineral Royalties Distribution Fund" created in the act. Within three months following the calendar quarters ending in March, June, September, and December, the Director of the Department of Revenue shall certify to the State Treasurer the amount of moneys received for the royalties.
The State Treasurer shall allocate the total money received among the counties in which the minerals were produced based on the proportion each county's mineral royalty revenue bears to the total received by the state.
50% of the money received shall be allocated and paid to the counties for planning, construction, and maintenance of county roads, public facilities, and public services. The remaining moneys received shall be allocated and paid to the school districts of the state in proportion to the area of federal mining lands in each school district.
This act is identical to HB 1 (extra session #2 (2020)).
SB303 - Modifies the process for the delivery of workers' compensation benefits
Sponsor - Sen. Elaine Gannon (R)
Summary - SB 303 - This act allows for the delivery of temporary total or temporary partial disability payments payable under workers' compensation laws by electronic transfer or other manner authorized by the claimant.This act is identical to HB 353 (2021) and SB 1079 (2020) and substantially similar to HB 2035 (2020).
Sponsor - Sen. Karla Eslinger (R)
Summary - SB 304 - This act modifies provisions regarding literacy instruction.
Under this act, the State Board of Education shall align literacy and reading instruction coursework for teacher education programs and all reading and special education certificates shall include training as outlined in the act.
The State Board of Education, in collaboration with the Coordinating Board for Higher Education and the Commissioner's Advisory Council established by the act, shall develop a plan to establish a comprehensive system of services for reading instruction.
The act changes the term "reading intervention plans" to "reading success plans" throughout the act and applies provisions regarding such plans to charter schools. The development of guidelines for formulating policies for such plans is changed from the State Board of Education to the Department of Elementary and Secondary Education.
Each school district and charter school shall provide training on the administration and analysis of results of reading assessments to all kindergarten through fifth grade teachers and any other personnel who provide literacy instruction.
The act repeals current provisions regarding school intervention plans and creates requirements for school districts and charter schools to develop and implement a reading success plan for students in grades kindergarten through fifth who exhibit a reading deficiency, as defined in the act.
If a student has not already been determined to be reading at or above grade level in the current or previous year, the act requires each school district or charter school to administer a reading assessment within the first 45 days of school for grades one through five and by January 31st for kindergarten.
A reading success plan shall provide for additional targeted reading instruction that occurs in addition to the core reading instruction provided to all students in the general education classroom. The act sets forth methods for identification of students who need such a plan. The plan shall be developed by the student's teacher and other pertinent school personnel and in consultation with the parent or legal guardian. The reading intervention instruction and strategies provided under the reading success plan are outlined in the act.
School districts and charter schools shall continue to address reading deficiencies for a student in grades six through twelve who exhibits a reading deficiency for such time as the deficiency in reading ability creates a barrier to the student's success in school.
The act provides that a school district or charter school may, rather than shall, offer summer school reading instruction to any student with a reading success plan. The act further repeals a provision regarding retention of students that fail to attend summer school.
Finally, the act requires the Commissioner of Education to establish a literacy advisory council, with a membership as set forth in the act, to identify and recommend improvements to literacy instruction and policy.
This act is substantially similar to HB 2650 (2020) and HB 2671 (2020).
SB308 - Modifies criminal background check procedures for certain professional licensing authorities
Sponsor - Sen. Andrew Koenig (R)
Summary - SCS/SB 308 - Under current law, an individual with a criminal record may petition a licensing authority for a determination of whether the criminal record will disqualify the individual from obtaining a professional license. This act requires licensing authorities to notify the petitioner in writing of the grounds and reasons if the authority determines that the petitioner is disqualified. This act also removes an exemption for certain licensing authorities listed in current law from the petition requirements. (Sections 324.012.2(3) and 324.012.7)
This act also removes a provision in current law requiring licensing authorities to only list criminal convictions directly related to the licensed occupation for purposes of the Fresh Start Act of 2020. (Former section 324.012.6(1))
SB309 - Establishes the Cash Operating Expense Fund
Sponsor - Sen. Dan Hegeman (R)
Summary - SB 309 - This act establishes the "Cash Operating Expense Fund", which shall consist of any funds appropriated to the Office of the Governor for expenses incident to emergency duties performed by the National Guard, matching funds for federal grants and emergency assistance, and expenses of any state agency responding during a declared emergency, as described in the act, that are unexpended at the end of a fiscal year, and moneys appropriated by the General Assembly.
The Governor may transfer moneys from the fund into the General Revenue Fund in any fiscal year in which actual revenues are less than the revenue estimates upon which appropriations were based or in which there is a budget need due to a natural disaster, as proclaimed by the Governor to be an emergency.
If the balance in the fund at the close of any fiscal year exceeds 2.5% of net General Revenue collections for the previous year, such excess shall be divided evenly between the State Road Fund and debt retirement related to bonds issued by or on behalf of the state, as described in the act.
This act is identical to SB 858 (2020).
SB313 - Reduces the top rate of income tax
Sponsor - Sen. Bill Eigel (R)
Summary - SB 313 - Beginning with the 2021 calendar year, this act provides that the top rate of income tax may be reduced in 0.1% increments. A reduction shall only occur if net general revenue collections in the previous fiscal year exceed baseline net general revenue collections, which shall be $10.3 billion, increased by $100 million for each reduction made pursuant to the act. An additional reduction of 0.1% shall be made for every $100 million of net general revenue collections that is in excess of baseline net general revenue collections during a fiscal year, and more than one reduction may be made during a calendar year.
SB315 - Modifies provisions relating to charter schools
Sponsor - Sen. Lincoln Hough (R)
Summary - SB 315 - Current law defines a charter school as an independent public school, and sets forth the areas in which a charter school may be operated, which entities are eligible to sponsor charter schools, and how changes in a school district's accreditation status shall affect charter schools.
This act repeals such provisions, and defines a charter school as a semi-autonomous public school that may be operated in any school district, sponsored only by the school board of the district or by a special administrative board for the district. This act shall not affect charter contracts that are in effect on the effective date of this act until the expiration of such contract.
Current law provides that the charter school shall select the method for election of officers based on the class of corporation selected. Under this act, the method for election of officers of the charter school shall be mutually agreed to by the charter and sponsoring school board.
This act also repeals provisions relating to the expenses associated with sponsorship of charter schools, and provides that the Department of Elementary and Secondary Education shall monitor each school board's sponsorship and ensure the school board meets certain requirements set forth in the act. Current law permits the Department to withhold a sponsor's funding if such sponsor is found to be in material noncompliance with its sponsorship duties. This act repeals this provision.
If the State Board removes the authority to sponsor a currently operating charter school, the State Board, rather than the Missouri Charter Public School Commission, shall become the sponsor of the school for the remainder of the term of the charter contract. The State Board shall not be authorized to renew the contract. Further, the state and the sponsoring district shall not be liable for any outstanding liability or obligations of the charter school. This act does not exempt the charter sponsor or resident district from liability. (Section 160.400)
This act repeals provisions setting forth the application and approval process for charter school sponsors, and instead provides that the Department shall exercise sponsorship oversight and monitoring to ensure that local school districts only sponsor charter schools that meet criteria set forth in the act, and do so by way of a procedure that complies with the process outlined in the act. (Section 160.403)
Any person, group or organization seeking to establish a charter school shall submit the proposed charter to the local school board or special administrative board, rather than to a charter sponsor. This act repeals the provision requiring a charter to include a legally binding performance contract that outlines the obligations and responsibilities of the school and sponsor, and also repeals all contract requirements. Instead, a charter shall include a contract that outlines the responsibilities of the school to provide students with a free, accessible, non-sectarian, quality education that is delivered subject to the same basic safeguards and standards as other district schools, including certain standards set forth in the act.
A charter school may be approved, under this act, only if the sponsor determines the charter is both necessary to meet the needs of students in the district and will meet those needs in a manner that improves the local public school system. Charter schools may be authorized or expanded only after a district has assessed the impact of the proposed charter school on local public school resources, programs and services, and other elements set forth in the act. The impact analysis shall be independent, developed with community input, and be publicly available.
If a proposed charter is denied by a sponsor, the charter may be submitted to the State Board, who may only consider appeals of approvals or denials on the grounds that the sponsor's process for approving a charter was not properly followed or that the approval or denial was arbitrary or illegal. This act repeals current provisions setting forth charter school requirements, and charter school sponsor requirements.
The charter of a charter school may be amended by mutual agreement of the governing body of the charter school and the sponsor, rather than at the request of the governing body and upon approval of the sponsor. This act also repeals provisions relating to when the sponsor and governing board shall review the school's performance, management and operations, and requires the sponsor and governing board to do so as provided in the charter contract.
This act repeals the provisions requiring the Department to calculate an annual performance report for each charter school, and requiring the Joint Committee on Education to create a committee to investigate facility access and affordability of charter schools. (Section 160.405)
This act repeals all provisions relating to high-quality charter schools. (Section 160.408)
A charter school shall enroll, under this act, all pupils residing in the district in which it operates as provided in the contract, provided that charter schools operating under contracts in effect on the effective date of this section may enroll pupils as provided in the charter and contract in effect on the effective date of this act.
This act repeals provisions setting forth exceptions to the admissions process set forth in current law, as well as provisions requiring charter school students who have been enrolled for a full academic year to be counted in the performance of the charter school on statewide assessments.
This act further repeals the provision requiring a charter school to make available a copy of the written copy of any contract between a charter school and an educational management company. (Section 160.410)
Provisions relating to state aid for workplace charter schools are repealed under this act, in addition to certain provisions setting forth the amount of state aid charter schools shall receive from the Department. Any dispute between the school district and a charter school as to the amount owing to the charter school shall be resolved as provided in the contract, rather than by the Department.
This act prohibits a charter school from being operated by a management company or any entity other than the charter school board and the chief administrative officer, and repeals provisions setting forth the requirements for proposal requests. (Section 160.415)
Provisions allowing the Department to obtain information regarding the financial condition of a charter school, and outlining the determination for whether a charter school shall be identified as experiencing financial stress are repealed under this act.
A sponsor shall be required to promptly notify the governing board of a charter school if such school is experiencing financial stress. Current law requires a sponsor to notify the board by November first. Upon receiving such notification, the charter school and sponsor shall mutually agree to a revised budget and education plan that shall meet certain requirements set forth in the act.
Provisions allowing a sponsor to make suggestions to improve a plan are repealed, along with provisions allowing the Department to withhold any payment aid due to a charter school until compliance with current law. (Section 160.417)
Current law allows a charter school to employ non-certificated instructional personnel provided certain conditions are met. This act repeals such provision and requires a charter school to employ certificated personnel under the same requirements applicable to instructional personnel of the district. (Section 160.420)
Under this act, the Missouri Charter Public School Commission shall be prohibited from approving or renewing any charter for sponsorship on or after the effective date of this act.
The Commission shall be abolished 30 days after the date of the last expiration of existing charter contracts effective on the effective date of this act, for charter schools sponsored by the Commission on the effective date of this act. (Section 160.425)
This act is substantially similar to SB 534 (2020).
SB319 - Establishes the Missouri Video Lottery Control Act
Sponsor - Sen. Karla May (D)
Summary - SB 319 - This act establishes the Missouri Video Lottery Control Act.
This act allows the State Lottery Commission to implement a system of video lottery game terminals and to issue licenses to video lottery game manufacturers, distributors, operators, handlers, and retailers, as defined in the act. The Commission shall not allow a single vendor or licensee to be responsible for implementing the program, nor shall it allow a single vendor or licensee to control or operate more than twenty-five percent of video lottery game terminals in the state. (Sections 313.429.1 and .2)
Video lottery game terminals may be placed in fraternal organizations, veterans' organizations, and truck stops, convenience stores, bars and restaurants, liquor stores, and grocery stores, as defined in the act. (Section 313.427(3))
Video lottery game terminals shall be connected to a centralized computer system developed or procured by the Commission. No video lottery game terminal shall be placed in operation without first connecting to such centralized computer system.
The Commission may impose a non-refundable application fee, as described in the act. Manufacturers, operators, distributors, handlers, and retailers shall be required to annually remit a license fee. The Commission shall issue provisional licenses as described in the act. (Sections 313.429.3 and 313.431)
Video lottery game operators shall pay winning tickets using a video lottery game ticket redemption terminal, which shall be located within the video lottery game retailer's establishment in direct proximity of where such video lottery games are offered. Video lottery game operators shall pay to the Commission thirty-two percent of any unclaimed cash prizes associated with winning tickets that have not been redeemed within one year of issue.
Video lottery game operators and video lottery game retailers shall enter into a written agreement for the placement of video lottery game terminals. The agreement shall specify a division of adjusted gross receipts between the operator and retailer after adjustments for taxes and administrative fees are made. Video lottery game operators are prohibited from offering, promising, or tendering any property or advantage to influence a video lottery game retailer for the placement of video lottery terminals. Persons violating such prohibition are subject to the suspension or revocation of his or her video lottery game operator's license. (Section 313.429.7)
The cost of video lottery game terminal credits shall be $0.01, $0.05, $0.10, or $0.25, and the maximum wager played per video lottery game shall not exceed $5.00. No cash award for the maximum wager played on any individual lottery game shall exceed $1,000.
Operators shall not operate more than five terminals at one retail establishment, except fraternal organizations, veterans organizations, and truck stops may operate up to ten terminals. (Section 313.429.8)
A person under the age of twenty-one shall not play video lottery games, and such video lottery game terminals shall be under the supervision of a person that is at least twenty-one years of age. Recorded video surveillance shall be made available as reasonably and specifically requested by the Commission. An operator that fails to review such video and report any known violation of law may be subject to an administrative fine not to exceed $5,000. Any operator or retailer found to have knowingly committed a violation of provisions governing the conduct of video lottery games may be subject to a fine of $5,000, the suspension of such operator's of retailer's license for up to thirty days, or, in the case of repeated violations, the revocation of such operator's or retailer's license for up to one year. (Section 313.429.9)
Video lottery game operators shall pay to the Commission thirty-six percent of the video lottery game adjusted gross receipts. The net proceeds of the sale of video lottery game tickets shall be appropriated to public elementary and secondary education and public institutions of higher education, with an emphasis on science, technology, engineering, and mathematics (STEM) and workforce development programs. The Commission shall compensate the administrative costs of the city or county in which a video lottery retailer maintains an establishment in an amount equal to four percent of the video lottery game adjusted gross receipts.
Sixty-four percent of video lottery game adjusted gross receipts shall be retained by video lottery game operators, a portion of which shall be utilized to pay for the cost of the centralized computer system. The remainder shall be divided between video lottery game operators and video lottery game retailers as provided under an agreement. (Section 313.429.10)
All revenues collected by the Commission from license renewal fees and any reimbursements associated with the enforcement of the act shall be appropriated for administrative expenses associated with supervising and enforcing the provisions of the act. (Section 313.429.11)
The Commission may contract with a state law enforcement entity to assist in conducting investigations into applicants for licenses and to investigate violations of the provisions of the act. (Section 313.429.12)
The use or possession of any video lottery game terminal that is not licensed by the Lottery Commission shall be punishable under the provisions of Chapter 572 relating to illegal gambling. (Section 313.429.13)
Participation in the state lottery under this act shall not be construed to be a lottery or gift enterprise in violation of Article III, Section 39 of the Constitution of Missouri, and shall not constitute a valid reason for the denial or revocation of a permit to sell liquor. (Section 313.433)
This act allows a municipality or county to adopt an ordinance within one hundred twenty days of the effective date of this act prohibiting video lottery game terminals within the municipality or county. (Section 313.435)
This act is substantially similar to SB 936 (2020), SB 566 (2020), HB 423 (2019), and SB 452 (2017), and to provisions contained in SB 643 (2020), HCS/HB 2030 (2020), HCS/HB 2088 (2020), SCS/SBs 327 & 43 (2019), SS#3/SCS/SB 44 (2019), and SS/SCS/SB 767 (2018), and are similar to HB 990 (2017) and to provisions contained in SB 187 (2019).
Sponsor - Sen. Karla May (D)
Summary - SB 323 - This act allows a school district to offer an elective social studies unit on the Hebrew Scriptures, the Old Testament of the Bible, or the New Testament of the Bible. The course will include the contents, history, literary style and structure, and influences on society. No requirement shall be made by the district on the text translation students must use. This act requires that any course offered shall follow applicable laws maintaining religious neutrality, and shall not endorse, favor, promote, or show hostility to any particular religion, nonreligious faith, or religious perspective.This act is identical to HB 1345 (2020) and is similar to HB 267 (2019).
SB325 - Modifies provisions governing publication of notice
Sponsor - Sen. Dan Hegeman (R)
Summary - SB 325 - This act provides that all public advertisements, notices, orders of publication, and legal publications required by law or directed by the court to be published in a newspaper, newspaper of general circulation, or daily newspaper shall additionally be posted on a website established and maintained by at least a majority of the newspapers whose principal place of business is in Missouri, at no additional cost to the state, to any political subdivision or to any person or entity thereof who shall be responsible for directing the notice be published. When any such notice is required to be published more than once, the newspaper may not charge for the second and successive insertions of the notice at a rate greater than eighty-five percent of the newspaper's regular local classified advertising rate.
In first class counties and the City of St. Louis, boards are allowed to set rates which may be charged for public notices and advertisements. This act prohibits any such rates from exceeding rates otherwise permitted by this act.
This act is identical to SB 730 (2020) and substantially similar to SB 515 (2019).
SB327 - Modifies provisions relating to termination of parental rights and adoption
Sponsor - Sen. Andrew Koenig (R)
Summary - SB 327 - This act modifies several provisions relating to the parent-child relationship, including: (1) termination of parental rights; (2) adoption regulations; and (3) adoption proceedings.
TERMINATION OF PARENTAL RIGHTS (Section 211.447)
This act modifies the definition of an abandoned infant or abandoned child, in cases of termination of parental rights, to mean a child three years of age or under instead of one year or under in current law. Additionally, the grounds for determining abandonment have been modified. Under current law, a child can be considered abandoned if the parent, without good cause, left the child without any provision for parental support and without making arrangements to visit or communicate with the child. This act modifies this language so that a child can be considered abandoned if the parent has, for a period of 60 days immediately prior to the filing of the petition to terminate parental rights, willfully, substantially, and continuously neglected to provide the child with necessary care and protection.
Under current law, a termination of parental rights may occur if the parent has been found guilty of certain felony offenses when the child or any child in the family was a victim. This act adds additional felony offenses to the list and removes the requirement that the child be a child in the family or that the child reside with the parent at the time of the offense.
This act modifies provisions relating to the circumstances under which the juvenile officer or Children's Division has the discretion to file a petition to terminate parental rights to change the determination of an "abandoned" child to mirror changes made under the provisions for mandatory termination of parental right proceedings, as well as modifies determinations of parental unfitness to include circumstances when the child has been under the jurisdiction of the juvenile court for at least 15 of the 22 months prior to the filing of the petition.
ADOPTION REGULATIONS (Sections 453.014, 453.030, and 453.070)
This act modifies provisions granting, under current law, the Department of Social Services and the Department of Health and Senior Services regulatory authority for placing a child for adoption to instead grant such authority to the Children's Division and to repeal such authority from the Department of Health and Senior Services.
ADOPTION PROCEEDINGS (Sections 453.030 and 453.040)
Under current law, prospective adoptive parents or the child-placing agency shall pay reasonable attorney fees incurred by the birth parent throughout the adoption process, unless the court determines the adoptive parents are unable to pay such fees. This act repeals this provision, while retaining the provision guaranteeing the birth parent the right to legal representation. Additionally, this act repeals language permitting the court to appoint an attorney to represent the birth parent in cases where the hiring of an attorney would represent a financial hardship for the birth parent.
Finally, this act modifies the circumstances in which a parent's consent to adoption is not required to reflect the changes made to identifying "abandoned" children.
This act is substantially similar to SB 888 (2020).
SB328 - Establishes the Charter Public School Commission Revolving Fund
Sponsor - Sen. Caleb Rowden (R)
Summary - SB 328 - This act establishes the Charter Public School Commission Revolving Fund in the State Treasury. Sponsorship funding due to the Charter Public School Commission from the Department of Elementary and Secondary Education in the Commission's role as a charter school sponsor shall be deposited into the Fund.
Sponsor - Sen. Rick Brattin (R)
Summary - SB 336 - This act shall be known and may be cited as the "Protect Young Minds Online Act".
Under this act, an internet service provider shall authenticate access to obscene websites and redirect an obscene website to a web page that provides the subscriber, as such term is defined in the act, the ability to enter an authentication in order to gain access to the obscene website. A mechanism to create an authentication shall be provided to subscribers that are 18 years of age or older. The authentication shall be required at each attempt to access an obscene website and shall be changed every 3 months.
An internet service provider shall provide information to the provider's subscribers that includes a brief description of the provisions of this act requiring an authentication to access obscene content, the procedure for creating, recovering, and updating the authentication method requiring multi-factor authentication for the account holder, and the penalty for individuals who share the authentication with minors which results in the exposure of minors to pornographic material.
An internet service provider shall use a DNS-based system as the method of redirecting obscene websites as set forth in the act.
An internet service provider is not liable for any penalty under the act if the provider makes a good faith effort to apply a generally accepted and commercially reasonable method of authenticating obscene websites and such technology has the ability to discover and authenticate new obscene websites and fulfills the requirements of the act.
A subscriber that knowingly provides a minor with his or her authentication to access a obscene website shall be guilty of a Class A misdemeanor.
The Attorney General may seek injunctive and other equitable relief against an internet service provider that fails to comply with the provisions of this act.
This act is similar to SB 733 (2020), SB 1076 (2020), HB 2102 (2020), and SCS/SB 382 (2019).
SB340 - Allows county collectors to reduce penalties on property taxes
Sponsor - Sen. Bill White (R)
Summary - SB 340 - Current law requires a county collector to assess penalties on property tax payments not made as of January 1. For all property tax liabilities incurred on or after January 1, 2020, this act allows a collector to enter into an agreement with a taxpayer for the payment of such taxes, including a waiver or reduction of penalties, provided that any such agreement requires such taxes to be paid not later than twelve months after the date the taxes are due.This act contains an emergency clause.
Sponsor - Sen. Cindy O'Laughlin (R)
Summary - SB 346 - Under this act, the Department of Elementary and Secondary Education shall not distribute Coronavirus Aid, Relief, and Economic Security (CARES) Act funds or funds from any other federal statute passed in response to COVID-19 to a school district or charter school for expenses incurred beginning July 1, 2020, until such school demonstrates that it has adopted a policy providing for in-person attendance for at least four days per week and has provided at least four days of in-person instruction per week since the opening date of the school calendar and the date of the proposed distribution.
Such school may alternatively show good cause why it did not provide such policy and instruction. "Good cause" shall include only temporary modifications to the school's attendance policy in response to COVID-19 which authorize the cancellation of school or remote instruction for less than fourteen consecutive days.
This act contains an emergency clause.
SB351 - Modifies provisions relating to sales tax filing deadlines
Sponsor - Sen. Andrew Koenig (R)
Summary - SB 351 - Beginning January 1, 2022, for sellers collecting at least $250 in sales tax in the first or second month of a calendar quarter, such taxes shall be remitted on or before the last day of the succeeding month rather than on the twentieth day of the succeeding month.This act is identical to HB 1908 (2020) and to a provision contained in SB 153 (2021).
Sponsor - Sen. Andrew Koenig (R)
Summary - SB 352 - Under this act, a parent or guardian may file with the school board a formal objection to any school policy, practice, or procedure which applies to the parent, guardian, or his or her child, including instructional materials or methods not required by state law.
Within thirty days of receipt of the objection, the school board shall issue a response denying the parent's objection or describing an implementation plan to immediately exempt the child from the policy, practice, or procedure.
Parents and guardians may appeal a school board’s denial by filing such appeal with the Department of Elementary and Secondary Education within fifteen days of the issuance of the denial.
A parent or guardian shall be awarded one thousand five hundred dollars or the total amount of the parent or guardian's contributions to local property taxes in the preceding year, whichever is greater, if the school district fails to show by clear and convincing evidence that it responded as required by the act. Such award shall only be used for the child's educational expenses.
SB354 - Modifies provisions relating to tax credits
Sponsor - Sen. Denny Hoskins (R)
Summary - SCS/SB 354 - This act modifies several provisions relating to tax credits.
WOOD ENERGY TAX CREDIT
A tax credit for the production of certain wood-energy processed wood products expired on June 30, 2020. This act extends the tax credit until June 30, 2027. (Section 135.305)
This provision is identical to SB 127 (2021), SB 674 (2020), and HB 2274 (2020), and to a provision contained in HCS/SS/SCS/SB 570 (2020), HCS/SCS/SB 616 (2020), HCS/SS#2/SB 704 (2020), and SB 454 (2019).
MEAT PROCESSING FACILITIES TAX CREDIT
Current law authorizes the Meat Processing Facility Investment Tax Credit for the expansion or modernization of meat processing facilities, with such tax credit program to expire December 31, 2021. This act extends such tax credit until December 31, 2027.
This act also provides that the maximum amount of tax credits that may be issued to a meat processing facility may be increased by ten percent for meat processing facilities located in a county of the second, third, or fourth class. (Section 135.686)
This provision is substantially similar to SB 355 (2021).
FILM PRODUCTION TAX CREDIT
This act creates the "Show Missouri Film and Digital Media Act".
This act reauthorizes a tax credit for certain expenses related to the production of qualified film production projects in this state, as defined in the act. Tax credits for such expenses under previous law expired on November 28, 2013.
For all tax years beginning on or after January 1, 2021, this act authorizes a tax credit equal to 25% of qualifying in-state expenses, as defined in the act, and 10% of qualifying out-of-state expenses, as defined in the act, associated with the production of a qualified film production project. An additional 5% may be awarded for both qualifying in-state and out-of-state expenses if at least 50% of the qualified film production project is filmed in Missouri. A further additional 5% may be awarded for both qualifying in-state and out-of-state expenses if the Department of Economic Development determines that the script for such project positively markets a city or region of the state, the entire state, or a tourist attraction located in the state. The total dollar amount of tax credits awarded to a qualified film production project may be increased by ten percent if such project is located in a county of the second, third, or fourth class.
This provision shall sunset on December 31, 2027, unless reauthorized by the General Assembly. (Section 135.750)
This provision is substantially similar to SB 367 (2021), SB 366 (2020), HB 923 (2019), HB 1661 (2018), and HB 788 (2017).
AGRICULTURAL PRODUCTION TAX CREDITS
Current law authorizes tax credits for contributions to the Missouri Agriculture and Small Business Development Authority and investments in new generation cooperatives for the purpose of development of agricultural business, with such tax credit programs to expire December 31, 2021. This act extends such tax credits until December 31, 2027. (Section 348.436)
SB355 - Extends the sunset of the Meat Processing Facility Investment Tax Credit
Sponsor - Sen. Denny Hoskins (R)
Summary - SB 355 - Current law authorizes the Meat Processing Facility Investment Tax Credit for the expansion or modernization of meat processing facilities, with such tax credit program to expire December 31, 2021. This act extends such tax credit until December 31, 2027.
SB358 - Authorizes a tax deduction for unemployment compensation received during the 2020 tax year
Sponsor - Sen. Lauren Arthur (D)
Summary - SB 358 - For the 2020 and 2021 tax years, this act authorizes a taxpayer to deduct 100% of the amount of unemployment benefits received during the 2020 tax year. The deduction authorized by this act shall only be taken for one tax year.
SB361 - Modifies provisions relating to workers' compensation
Sponsor - Sen. Paul Wieland (R)
Summary - SB 361 - This act modifies various provisions relating to workers' compensation.
SECOND INJURY FUND LIABILITIES (Section 287.220)
This act modifies the applicability of the priority schedule for payment of liabilities of the Second Injury Fund (SIF). Specifically, the act allows for the payment from the SIF of the following SIF liabilities prior to any liability set forth in the priority schedule:
• All death benefits incurred relating to claims for deaths occurring prior to January 1, 2014, consistent with a temporary or final award; and
• Ongoing medical expenses, but not past medical expenses, relating to claims for injuries occurring prior to January 1, 2014, consistent with a temporary or final award which includes future medical benefits.
These provisions are identical to a provision in SB 693 (2020), HB 1542 (2020), and SB 156 (2019) and substantially similar to SCS/SB 1089 (2018) and HB 261 (2019).
THIRD-PARTY ADMINISTRATORS (Section 287.280)
This act additionally permits the Division of Workers' Compensation to call the security of a group self-insured employer or public sector individual employer if they are deemed insolvent, are determined to be insolvent, file for bankruptcy, or fail to pay any obligations owed under the workers' compensation laws. Furthermore, the Division is permitted to retain a third-party administrator for the purpose of paying any compensation benefits owed to an injured employee.
These provisions are identical to a provision in SB 693 (2020) and SB 156 (2019) and substantially similar to a provision in HB 1542 (2020), SCS/SB 1089 (2018), and HB 261 (2019).
ELECTRONIC FILINGS WITH LIRC (Section 287.480)
The act furthermore allows the Labor and Industrial Relations Commission to permit the filing of applications for review, briefs, motions, and other requests for relief with the Commission by electronic means, in such manner as it may, by rule, prescribe.
This provision is identical to a provision in SB 693 (2020) and HB 1542 (2020).
Sponsor - Sen. Angela Walton Mosley (D)
Summary - SB 363 - This act requires the St. Louis County Board of Election Commissioners to establish seven wards for the purpose of electing directors in certain schools in the county in which are located a street light maintenance district with a registration of more than one thousand but less than three thousand voters, or in which is wholly located a street light maintenance district with a registration of more than five hundred but less than one thousand voters. The process for drawing the wards is described in the act.
All members of the school district board shall be elected or appointed to represent one of the wards, beginning with the first general municipal election or vacancy occurring after August 28, 2021. Ward residency requirements for members, as well as provisions for current members of the board, are outlined in the act.
Sponsor - Sen. Cindy O'Laughlin (R)
Summary - SB 379 - Beginning January 1, 2022, this act provides a depreciation table for the purposes of assessing all real and tangible personal property associated with a project that uses wind energy directly to generate electricity. Such depreciation percentages range from 40% in the first year following construction of the property to 35% in the fifth year following construction of the property and each year thereafter.This act is identical to HB 2454 (2020) and to provisions contained in HCS/SCS/SB 616 (2020).
SB382 - Modifies permanent total disability benefits payable under workers' compensation laws
Sponsor - Sen. Eric Burlison (R)
Summary - SB 382 - Under current law, if an employee dies prior to being paid permanent total disability workers' compensation benefits due as a result of certain occupational diseases due to toxic exposure, any additional benefits shall be payable to the employee's spouse or children, natural or adopted. This act modifies that provision such that to receive payment under this provision a child must also be a dependent. The act additionally repeals a requirement that payment be made to the estate of an employee in the event that he or she does not have a spouse or dependent children.This act is identical to SB 767 (2020), SB 316 (2019), and HB 123 (2019).
Sponsor - Sen. Karla Eslinger (R)
Summary - SB 386 - Under this act, the State Board of Education, in consultation with the Career and Technical Advisory Council, shall develop a statewide plan establishing the minimum requirements for a Career and Technical Education (CTE) Certificate. The statewide plan shall match workforce needs with appropriate educational resources.
Each local school district shall determine the curriculum, programs of study, and course offerings based on student needs and interests and the requirements of the statewide plan.
The Department of Elementary and Secondary Education shall convene work groups from each CTE program area. Such work groups shall develop and recommend performance standards or course competencies. The Department shall develop written model curriculum frameworks for CTE programs, which shall not be subject to certain limits on performance standards provided under existing law, as described in the act.
This act is identical to HB 1868 (2020) and is similar to SB 536 (2020).
SB390 - Modifies the boundaries of certain community college districts
Sponsor - Sen. Tony Luetkemeyer (R)
Summary - SB 390 - Under this act, school districts lying in whole or in part in Buchanan County shall be part of the community college district of which the majority of school districts in Grundy County are part, which is currently the district of North Central Missouri College.
Sponsor - Sen. Mike Moon (R)
Summary - SB 392 - Under this act, public schools shall place in each classroom and library a poster containing the United States motto and a picture of both the United States and Missouri flags, to the extent they receive sufficient donations to do so. Any person may donate such copies or posters or money for the purpose of purchasing such copies or posters.This act is identical to HB 1849 (2020), HB 274 (2019), and HB 2436 (2018).
SB393 - Eliminates the corporate income tax
Sponsor - Sen. Mike Moon (R)
Summary - SB 393 - This act phases out the corporate income tax over a period of two years. For the tax year beginning on or after January 1, 2022, and ending on or before December 31, 2022, the rate of tax on corporate income shall be reduced from 4% to 2%. For all tax years beginning on or after January 1, 2023, there shall be no tax on corporate income.This act is identical to HB 2239 (2020).
Sponsor - Sen. Bob Onder (R)
Summary - SCS/SB 400 - This act repeals provisions requiring the State Board of Education's statewide assessment system to afford maximum flexibility to school districts and limiting such system to permitting academic performance of students to be tracked against prior academic performance in the same school. (Section 160.518)
This act applies certain existing duties of the Board to both school districts and attendance centers, as defined in the act.
This act requires, in addition to a statement of the sex of students taught at public schools, a statement of the race and ethnicity of students and teachers at attendance centers in the state to be included in a report by the Board.
This act requires the Board's suggestions for the improvement of public schools to be research-based and cited.
The Board shall classify and accredit both attendance centers and school districts. Attendance centers shall include any individual public elementary or secondary school, including any charter school.
Such classifications shall include only the categories of unaccredited, provisionally accredited, accredited, and accredited with distinction.
Attendance centers performing in the bottom 10% based on total accreditation scores shall be classified as unaccredited unless the school has at least 50% proficiency in composite scores in math and reading.
Attendance centers performing in the bottom 25% based on total accreditation scores shall be classified as provisionally accredited or unaccredited unless the school has at least 60% proficiency in composite scores in math and reading.
This act expands on the Board's rulemaking authority for academic achievement and academic performances by requiring that academic growth account for no less than 40% of the total accreditation score, and providing further instruction for the calculation of performance. The act provides the Board guidance on new rulemaking authority for local education agencies that have attendance centers that become unaccredited and provisionally accredited.
Attendance centers must develop and submit to the school board or governing agency a school improvement plan. The plan must be submitted to the school district or governing board within 60 days of receiving the designation and must include three-year goals for math and reading proficiency as outlined in the bill.
Attendance centers are encouraged to develop innovation zones and partner with nonprofit organizations with expertise in school redesign and improvement.
The Department of Elementary and Secondary Education shall recognize and publish attendance centers that are accredited with distinction and demonstrate significant academic growth. (Section 161.092)
This act establishes the School Accountability Board, composed of members as described in the act. (Section 161.890)
Any attendance center, school district, or charter school that is classified as provisionally accredited or unaccredited shall inform all parents of students of the classification, along with details on student options and future school improvement plans. (Section 162.084)
This act is substantially similar to HB 942 (2021).
SB405 - Modifies provisions relating to the deduction of federal income taxes paid
Sponsor - Sen. Tony Luetkemeyer (R)
Summary - SB 405 - Current law allows a taxpayer to deduct from his or her Missouri adjusted gross income a portion of his or her federal income taxes paid, exempting federal income tax credits received for the 2020 tax year under the federal Coronavirus Aid, Relief, and Economic Security (CARES) Act when determining the amount of federal income tax liability allowable as a deduction. For the 2020 tax year, this act also exempts other COVID-19-related tax credits, as defined in the act, from the determination of the amount of federal income tax liability allowable as a deduction.
SB414 - Modifies provisions relating to municipal elections
Sponsor - Sen. Rick Brattin (R)
Summary - SB 414 - Under current law, elections to elect officers of political subdivisions and special districts are held on the first Tuesday after the first Monday in April each year. This act requires all such elections to be held on the first Tuesday after the first Monday in November each year. Additionally, all elections for local ballot measures, including bond elections, must be held on the general election day or the primary election day.
Current law provides that certain local offices are exempt from the primary election process. This act repeals that exemption and requires all candidates for offices in cities, towns, villages, and townships to be nominated through the primary election process. Provisions are further amended allowing for independent candidacies and the formation of new parties in cities, towns, villages, and townships.
This act has a delayed effective date of January 1, 2023.
SB416 - Creates new provisions of law relating to leave from employment
Sponsor - Sen. Jill Schupp (D)
Summary - SB 416 - This act creates the Missouri Earned Family and Medical Leave Act.
GENERALLY
Under this act, all employees who are not independent contractors are eligible to receive up to six weeks each year of wage replacement benefits for any of the following reasons:
• To bond with a minor child within the first year of birth or placement in connection with foster care or adoption;
• To care for a family member with a serious health condition;
• To tend to one's own serious health condition; or
• To assume any familial responsibility because a spouse, child, or parent of an employee is on, or has been notified of an impending call to, active duty in the armed forces.
The Department of Labor and Industrial Relations is responsible for administering the program.
An employee is eligible for benefits equal to 100% of his or her average weekly pay for each full week taken for family or medical leave. However, an employee's average weekly wage may not be higher than the average state weekly wage. An employee may take partial weeks of leave but will only receive benefits equal to the fraction of the number of days of leave taken divided by the number of the days that the employee would have otherwise worked. An employee may additionally only take leave in full day increments.
APPLYING FOR BENEFITS
An employee has 41 days following the first day on which he or she begins to take family or medical leave to file a claim for benefits with the Department. Furthermore, an employee may not receive benefits until they have contributed to the Missouri Earned Family and Medical Leave Fund for at least 52 weeks.
An employee may not receive benefits on any day for which they are eligible to receive unemployment or workers' compensation benefits. Leave taken under this act must be taken concurrently with leave taken under the federal Family Medical Leave Act.
Each employee applying for benefits shall show, on a certificate provided by the Department, that he or she is entitled to family or medical leave.
An employee seeking to take leave under this act shall provide at least 30 days notice to their employer if the reason for leave is foreseeable. If it is not foreseeable, notice shall be given as soon as practicable.
APPEALING DETERMINATION OF ELIGIBILITY
Employees are entitled to appeal a determination of eligibility by the Department to the Administrative Hearing Commission. A notice of appeal shall be sent to the Commission within 30 days of the receipt of the determination by the employee. A decision by the Commission may be appealed to a court of competent jurisdiction.
An employee is not entitled to appeal a determination of the amount of benefits received but may request a redetermination by the Department within one year of the initial determination.
UNLAWFUL DISCRIMINATORY ACTIONS
It is unlawful for an employer to discriminate against an employee because he or she filed a claim for, indicated an intent to file a claim for, or has received Missouri earned family and medical leave benefits. Courts hearing such complaints may grant injunctive, equitable, or compensatory relief to employees. Complaints may be filed by either the employee or the Department. In the event that the Department files a complaint, the employee is thereafter barred from bringing his or her own action. In any event, a discrimination claim shall be brought within three years.
OUTREACH AND REPORTS
The Department is required to develop and implement an outreach program to make employees aware of their rights, duties, and responsibilities under this act.
The State Auditor is required to complete an audit of the program no later than 3 years following the passage of the act.
MISSOURI EARNED FAMILY AND MEDICAL LEAVE FUND
The Missouri Earned Family and Medical Leave Fund is created. An employee is required to contribute .025% of his or her average weekly pay to the fund, provided that the total wages used to compute the contribution rate shall not exceed the contribution and benefit base used to calculate Social Security taxes. If, at the discretion of the Director of the Department of Labor and Industrial Relations, there is not a sufficient amount of funds in the fund to satisfy all claims, the director is permitted to reduce the benefit amount each employee will receive.
Contributions to the program may begin January 1, 2023, but no employee may receive benefits until January 1, 2025. All employee contributions are pre-tax and not considered part of the adjusted gross income.
REFERENDUM CLAUSE
The act contains a referendum clause to be presented to the voters at the 2022 general election.
This act is substantially similar to SB 565 (2020), HB 2542 (2020), SB 162 (2019), SB 607 (2018), HB 1956 (2018), SB 69 (2017), HB 659 (2017), SCS/SB 291 (2017), HB 1059 (2017), and SB 1049 (2016), and similar in concept to SB 54 (2017), SB 983 (2016), and HB 1161 (2015).
Sponsor - Sen. Mike Bernskoetter (R)
Summary - SB 421 - Under this act, beginning in any school year after July 2021, all virtual instructional programs offered by a public or charter school shall also be approved as a Missouri Course Access and Virtual School Program (MOCAP)consistent with current law.
Public school districts shall adopt policies regarding virtual instructional courses. Policies adopted must follow specified guidelines described in the act, including expansion of course offerings and access to instructional resources, short-term plans during emergencies, and home-based educational guidance.
Districts shall forward a copy of such plan to the Department of Elementary and Secondary Education (DESE), and all plans shall address certain considerations related to accessibility, performance standards, and staff and student expectations, as described in the act.
Districts shall develop policies for distance learning plans with a community stakeholder working group, as described in the act.
A certified staff member from each school building shall be appointed to serve as a contact for students, online teachers, and MOCAP providers.
Virtual instruction courses shall be aligned with state performance and learning standards.
All teachers of virtual or two-way interactive video instruction, as defined in the act, shall be provided in-service training.
This act requires schools to have a local policy for student data and privacy standards, as described in the act.
Schools sharing courses by means of two-way interactive video instruction shall address issues including costs, schedules, student behavior, and other logistical matters listed in the act.
This act contains an emergency clause.
This act is substantially similar to HB 510 (2021).
Sponsor - Sen. Barbara Washington (D)
Summary - SB 434 - This act establishes the "Cronkite New Voices Act", which provides that in both public high schools and public institutions of higher education a student journalist, as defined in the act, has the right to exercise freedom of speech and of the press in school-sponsored media.
School districts and student-media advisors, as defined in the act, may regulate the number, length, frequency, and format of school sponsored media.
School districts shall not engage in prior restraint of school-sponsored media except in the circumstances described in the act.
Student journalists shall be responsible for determining the content of school-sponsored media, while student-media advisors are responsible for teaching and encouraging expression and the standards of English and journalism. No student-media advisor shall be subject to disciplinary actions described in the act for refusal to abridge or infringe upon freedom of expression.
No expression in exercise of the rights provided under this act shall be an expression of school policy or the basis for liability of the school district or its employees, except to the extent such entity or person actively participated and knew to take timely action. Student journalists who are not minors may be liable for criminal or civil actions based on material for which they were responsible or involved.
School districts shall adopt a written freedom of the press policy that includes reasonable provisions for the time, place, and manner of student expression. The policy may also restrict speech that is offensive or threatening.
This act is identical to HB 480 (2021), SB 923 (2020), HCS/HBs 743 & 673 (2019), and HB 1940 (2018) and is substantially similar to HB 2317 (2020) and HCS/HB 576 (2019).
Sponsor - Sen. Denny Hoskins (R)
Summary - SB 436 - This act allows taxpayers authorized under the Missouri Constitution to operate a business related to medical marijuana to claim an income tax deduction in an amount equal to any expenditures otherwise allowable as a federal income tax deduction, but that are disallowed for federal purposes because cannabis is a controlled substance under federal law.
SB440 - Modifies provisions relating to juvenile detention
Sponsor - Sen. Barbara Washington (D)
Summary - SB 440 - This act provides that a juvenile, under the age of 18, who has been certified to stand trial as an adult, if currently placed in a secure juvenile detention, shall remain in juvenile detention, pending finalization of the judgment and completion of appeal, if any, of the judgment dismissing the juvenile petition to allow for prosecution under the general law, unless otherwise ordered by the juvenile court.
Upon any final judgment on appeal of the petition to dismiss prosecution of the juvenile under the general laws, and adult charges being filed, if the juvenile is currently in juvenile detention, the juvenile shall remain in detention unless the juvenile posts bond or the juvenile is transferred to an adult jail.
Additionally, this act provides that if the juvenile officer does not believe detention in a secure juvenile detention facility would be an appropriate placement or would continue to serve as an appropriate placement, the juvenile officer may file a motion in the adult criminal case, requesting that the juvenile be transferred from juvenile detention to jail. The court shall hear evidence relating to the appropriateness of the juvenile remaining in juvenile detention or being transferred to an adult jail. At the hearing, the juvenile, the juvenile's parents and counsel, the prosecuting attorney, and others as provided in the act, shall have the opportunity to present evidence and recommendations.
Following the hearing, the court shall order that the juvenile continue to be held in a secure juvenile detention facility or shall order that the pre-trial certified juvenile be held in an adult jail, but only after the court has made findings that it would be in the best interest of justice to move the pre-trial certified juvenile to an adult jail. The court shall weigh certain factors, as provided in the act, when deciding whether to detain a certified juvenile in an adult jail. In the event the court finds that it is in the best interest of justice to require the certified juvenile to be held in an adult jail, the court shall hold a hearing once every 30 days to determine whether the placement of the certified juvenile in an adult jail is still in the best interest of justice.
This act provides that a juvenile cannot be held in an adult jail for more than 180 days unless the court finds, for good cause, that an extension is necessary or the juvenile waives the 180-day maximum period.
Effective December 21, 2021, all previously certified, pre-trial juveniles, under the age of 18, who had been certified prior to August 28, 2021 shall be transferred from adult jail to a secure juvenile detention facility, unless a hearing is held and the court finds that it would be in the best interest of justice to keep the juvenile in the adult jail. All certified juveniles who are held in adult jails shall continue to be subject to the protections of the Prison Rape Elimination Act (PREA) and shall be physically separated from adult inmates.
If the certified juvenile remains in juvenile detention, the juvenile officer may file a motion to reconsider placement and a hearing shall be held as provided in the act. The court may amend its earlier order in light of the evidence and arguments presented at the hearing if the court finds that it would not be in the best interest of justice for the juvenile to remain in a juvenile detention facility.
The issue of setting or posting bond shall be held in the pre-trial certified juvenile's adult criminal case.
Finally, this act provides that upon attaining the age of 18 or upon conviction on the adult charges, the juvenile shall be transferred from juvenile detention to the appropriate adult facility. Any responsibility for transportation of the certified juvenile who remains in a secure juvenile detention facility shall be handled in the same manner as in all other adult criminal cases where the defendant is in custody.
SB448 - Modifies requirements for a visiting scholars certificate of license to teach
Sponsor - Sen. Caleb Rowden (R)
Summary - SB 448 - Under current law, the State Board of Education may grant an initial visiting scholars certificate of license to teach to an applicant based on verification from a hiring school district that the applicant will be employed as part of a business education partnership initiative, as well as other criteria as described in existing law.
This act includes as an alternative to employment in such an initiative that the hiring district may verify that the applicant will be employed as part of an initiative to fill vacant positions in hard-to-staff schools or subject areas.
This act is identical to HB 2435 (2020).
SB451 - Modifies provisions relating to taxation
Sponsor - Sen. Mike Moon (R)
Summary - SB 451 - This act modifies several provisions relating to taxation.
INDIVIDUAL INCOME TAX
For all tax years beginning on or after January 1, 2022, this act reduces the top rate of tax by 0.17%, with an eventual top rate of tax of 4.93%. Such reduction in the top rate of tax shall only occur if one or more institutions is subject to the tax on the endowments of higher education institutions imposed under this act. (Section 143.011)
HIGHER EDUCATION ENDOWMENT TAX
For all tax years beginning on or after January 1, 2022, this act imposes a tax on the endowments of qualifying institutions of higher education at a rate of 1.9% of the aggregate fair market value of the assets of such endowments. The tax shall apply to the endowments, as defined in the act, of higher education institutions that 1) are affiliated with, or provide medical faculty to, any abortion facility, 2) offer specific medical residencies or fellowships that offer training in performing or inducing abortions, or 3) support in any manner any abortion facility where abortions are performed or induced when not necessary to save the life of the mother. Any institution that becomes a qualifying institution of higher education on or after January 1, 2022, shall remain subject to the tax imposed by the act regardless of whether such institution no longer meets the definition of qualifying institution of higher education as defined in the act.
All revenues generated by the endowment tax shall be deposited in the General Revenue Fund. (Section 146.200)
This act is identical to HB 302 (2021) and is substantially similar to SCS/SB 574 (2020) and SCS/SB 188 (2019).
Sponsor - Sen. Eric Burlison (R)
Summary - SB 453 - This act establishes the Stop Socialism Act. The act creates a cause of action by any person against a state or local public body if the public body provides, or offers to provide, a competitive service that is also provided by the person within the jurisdiction of the public body. The public body shall not be liable for such a cause of action if the person offered the competitive service after the public body. Additionally, the public body shall not be liable if there is an overriding or compelling public interest in the competitive service, which includes services of the criminal justice system and educational institutions.
After obtaining a judgment rendered against the public body, the person shall be entitled to a refund of taxes paid to the public body and the sale of any competitive service made by the person shall be exempted from sales tax.
This act is similar to SCS/SB 122 (2019).
SB454 - Modifies provisions relating to child protection
Sponsor - Sen. Bill White (R)
Summary - SB 454 - Under this act, the Children's Division shall make available to the State Registrar the identifying information of certain individuals whose parental rights have been terminated due to child abuse or neglect, individuals who pled or were found guilty of murder or manslaughter when the victim was a child, and individuals who pled guilty or were found guilty of certain sexual offenses against a child. The State Registrar shall provide to the Division the birth record information of children born to such individuals. The Division shall verify the identity of the parent and if that identity is verified, the Division shall provide the appropriate local office with information regarding the birth of the child. Appropriate local Division personnel shall initiate contact with the family, or make a good faith effort to do so, to determine if the parent or family has a need for services and provide such voluntary and time-limited services as appropriate. The Division shall document the results of such contact and services provided, if any, in the Division's information system. Identifying information and records created and exchanged under this act shall be closed records and shall only be used as specified in the act.
This act is similar to HB 2329 (2020), provisions in HB 2216 (2020), and SB 503 (2019).
SB459 - Modifies provisions relating to child custody arrangements
Sponsor - Sen. Rick Brattin (R)
Summary - SCS/SB 459 - This act adds a rebuttable presumption when determining child custody arrangements that an award of equal or approximately equal parenting time to each parent is in the best interests of the child. Such presumption may be rebutted as specified in the act, including an agreement by the parents on all issues related to custody or a finding by the court that a pattern of domestic violence has occurred. The General Assembly urges the court to enter a temporary parenting plan as soon as practicable in a manner that will best assure both parents participate in custody decisions and have frequent, continuing, and meaningful contact with their children.
Additionally, current law requires a court considering child custody to consider and enter written findings of fact and conclusions of law on the child's wishes as to his or her custodian. This act modifies this provision to require that the court instead consider the child's input as to his or her custodial arrangement.
This act is substantially similar to provisions in SB 199 (2021), SB 531 (2020), SCS/HCS/HB 229 (2019), SB 14 (2019), SCS/HCS/HB 1667 (2018), SB 645 (2018), and HCS/HB 724 (2017).
SB461 - Modifies provisions relating to tax credits for the care of certain children
Sponsor - Sen. Andrew Koenig (R)
Summary - SB 461 - This act modifies provisions relating to tax relief for the costs of caring for certain children.
SPECIAL NEEDS ADOPTION TAX CREDIT
Current law authorizes the Special Needs Adoption Tax Credit for nonrecurring expenses relating to the adoption of a special needs child. This act modifies such program by renaming it the Adoption Tax Credit, and by expanding such program to allow tax credits for nonrecurring expenses relating to the adoption of any child adopted on or after January 1, 2022, regardless of whether such child is a special needs child. (Sections 135.325 to 135.800, 191.975)
This provision is identical to HCS/HB 430 (2021).
SB467 - Creates provisions relating to wagering on peer-to-peer fantasy sports
Sponsor - Sen. Denny Hoskins (R)
Summary - SB 467 - This act allows a player registered to participate in fantasy sports contests to make a wager with one or more such players based on the outcome of a fantasy sports contest, which may include winning outcomes based on the score, point spread, the performance of teams or athletes, or on in-game outcomes, as defined in the act. Fantasy sports licensed operators shall ensure that such wagers comply with any limits placed on such wagers by the licensed operator. Wagers shall be remitted with the entry fee in advance of the contest or in-game outcome, as applicable, and wagers shall be kept segregated from player funds and operational funds. A licensed operator shall deposit winning wagers into a registered player's account in the same manner as other prizes are deposited under current law.
Sponsor - Sen. Karla May (D)
Summary - SB 476 - This act modifies the definition of "weighted average daily attendance" as used in the education funding formula to mean the average daily attendance plus the "weighting modifier for free and reduce price lunch pupils," rather than the product of 0.25 multiplied by the free and reduced price lunch pupil count that exceeds the free and reduced price lunch threshold, plus certain other factors set forth under current law.
This act defines "weighting modifier for free and reduced price lunch pupils" as the product of the free and reduced price lunch pupil count that exceeds the free and reduced price lunch threshold multiplied by 0.30 for fiscal year 2022, by 0.35 for fiscal year 2023, by 0.40 for fiscal year 2024, by 0.45 for fiscal year 2025, and by 0.50 for fiscal years 2026 and each subsequent year.
The same modification is made in the calculation of weighted average daily attendance for special school districts.
This act is similar to SB 954 (2020).
SB477 - Modifies provisions related to special educational services
Sponsor - Sen. Bill Eigel (R)
Summary - SB 477 - This act makes technical modifications to an existing statute related to special educational services.
SB483 - Provides a sales tax exemption for the sale of certain medical devices
Sponsor - Sen. Andrew Koenig (R)
Summary - SB 483 - This act provides a sales tax exemption for sales of class III medical devices that use electric fields for the purposes of treatment of cancer, including components and repair parts and disposable or single patient use supplies required for the use of such supplies.
SB500 - Establishes the Affordable Child Care for Families Tax Credit Act
Sponsor - Sen. Jill Schupp (D)
Summary - SB 500 - This act establishes the Affordable Child Care for Families Tax Credit Act.For all tax years beginning on or after January 1, 2022, this act creates a tax credit in an amount equal to a percentage of the amount of a taxpayer's federal child and dependent care tax credit. The amount of the credit shall increase in ten percent increments per tax year, beginning with ten percent in the 2022 tax year until the credit reaches thirty percent for all tax years beginning on or after January 1, 2024. Taxpayers with a federal adjusted gross income in excess of $50,000 if filing single, head of household, or widowed, or $80,000 if married filing combined shall not be eligible for the credit.The tax credits shall be applied to a taxpayer's Missouri income tax liability after all reductions for other credits for which the taxpayer is eligible have been applied. If the tax credit exceeds the amount of the taxpayer's tax liability, the excess amount shall be refunded.The Department shall prepare an annual report regarding the tax credit established by this act containing certain information as described in the act.This act is substantially similar to SB 1005 (2020).
Sponsor - Sen. Mike Moon (R)
Summary - SB 503 - This act establishes the "Save Women's Sports Act."
Under this act, middle school, high school, and postsecondary sports teams which compete against public middle schools, high schools, or institutions of postsecondary education shall be expressly designated as male, female, or coeducational using terms provided in the act.
No athletic team or sport designated for females, women, or girls shall be open to students of the male sex, as assigned at birth.
No governmental entity, licensing or accrediting organization, or athletic association or organization shall take any adverse action, as described in the act, against a school for maintaining separate interscholastic or intramural athletic teams or sports for students of the female sex.
This act establishes a private cause of action for students deprived of an athletic opportunity or who suffers direct or indirect harm as a result of a violation of this act, students subject to retaliation or other adverse action by a school or athletic association or organization as a result of certain reports of violations of this act, and schools and institutions that suffer a direct or indirect harm as a result of a violation of this act. Such civil action may be brought within two years after the harm has occurred. Prevailing plaintiffs shall be awarded monetary damages, reasonable attorneys' fees and costs, and any other relief considered appropriate by the court.
SB506 - Modifies provisions relating to gambling facilities
Sponsor - Sen. Jason Bean (R)
Summary - SB 506 - Current law defines "excursion gambling boat" as a boat, ferry, or other floating facility. This act modifies such definition to include nonfloating facilities, which are defined as any structure within 1,000 feet of the Missouri or Mississippi rivers that contains at least 2,000 gallons of water beneath or inside the facility. (Section 313.800)
This act also modifies current law relating to the licensure of excursion gambling boats to allow for nonfloating facilities. (Section 313.805)
This act is identical to HB 507 (2021).
SB509 - Modifies provisions relating to the expungement of records
Sponsor - Sen. Barbara Washington (D)
Summary - SB 509 - This act creates and modifies provisions relating to the expungement of records.
EXPUNGEMENT OF RECORDS FOR HOLDERS OF PATIENT IDENTIFICATION CARDS (Section 610.132)
This act provides that any person who has been convicted of an offense or municipal violation relating to the possession of marijuana before August 28, 2021, and has obtained a patient identification card with the state shall automatically have such offense or violations expunged from his or her record by the court in which the person was convicted if such offense or violation occurred and was prosecuted within the state of Missouri. The records shall be expunged before certain dates as provided in the act.
If a person obtains a patient identification card after August 28, 2021, such person may be eligible to have such offense or violation expunged by petitioning the court in which the person was convicted if the offense or municipal violation occurred and was prosecuted within the state of Missouri prior to the issuance of the patient identification card.
Upon the expungement of records under this act, the records and files maintained in any court proceeding shall be confidential and only available to the parties or by order of the court for good cause shown. Additionally, a person shall not be required to disclose such expungement in response in any inquiry for such information.
This act shall not be construed to authorize the expungement of any conviction or plea of guilty for any federal offense committed by a commercial driver's license holder.
EXPUNGEMENT OF CRIMINAL RECORDS (SECTION 610.140)
Under current law, a person may apply to a court to expunge records for certain offenses. This act provides a person eligible for expungement because he or she has obtained a patient identification card shall not be eligible for expungement under this section of law.
Additionally, the amount of offenses that may be expunged shall not be limited for marijuana-related misdemeanor offenses or ordinances.
This act is identical to HB 546 (2021).
Sponsor - Sen. Elaine Gannon (R)
Summary - SB 515 - Under current law, licensed educators may complete up to two hours of training or professional development in youth suicide awareness and prevention to meet part of the professional development requirements for certification.
Under this act, beginning in the 2021-2022 school year, such training or professional development shall contain at least one unit relating to stress management strategies for students and faculty members.
This act is identical to HB 465 (2021).
SB516 - Modifies provisions related to inclement weather make-up policies for public schools
Sponsor - Sen. Elaine Gannon (R)
Summary - SB 516 - Under this act, beginning with the 2021-2022 school year, a school district's half-day education programs shall be subject to provisions of current law relating to inclement weather make-up policies on a proportional basis.
This act also repeals provisions relating to weather-related make-up policies for the 2018-2019 school year.
This act is identical to HB 872 (2021).
Sponsor - Sen. Elaine Gannon (R)
Summary - SB 517 - Under current law, the Department of Elementary and Secondary Education shall reimburse school districts for the costs of special education for high-needs children with an Individualized Education Program (IEP) exceeding three times the current expenditure per average daily attendance as calculated on the District Annual Secretary of the Board Report for the year in which the expenditures are claimed.
Under this act, any money reimbursed to a school district with 500 or fewer students is excluded from such calculation. School districts shall submit the cost of serving any high-needs student with an IEP to the Department.
This act is identical to HB 64 (2021) and is similar to HB 2544 (2020), HCS/HB 957 (2019), and SCS/SB 272 (2019).
Sponsor - Sen. Elaine Gannon (R)
Summary - SB 518 - This act requires the State Board of Education to amend the existing health or physical education academic performance standards, learning standards, and curriculum frameworks to include instruction on the use and evidence based effects of vapor products, noncombustible products used to produce vapor from nicotine as defined in current law related to the sale of tobacco products to minors.
This act includes tobacco and vapor products in the definition of drugs for purposes of the Drug Free Schools Act.
This act is identical to HB 62 (2021) and is similar to HB 1808 (2020).
SB522 - Modifies provisions relating to the deduction of federal taxes paid
Sponsor - Sen. Andrew Koenig (R)
Summary - SB 522 - Current law allows a taxpayer to deduct from his or her Missouri adjusted gross income a portion of his or her federal income taxes paid, exempting federal income tax credits received for the 2020 tax year under the federal Coronavirus Aid, Relief, and Economic Security (CARES) Act when determining the amount of federal income tax liability allowable as a deduction. This act also exempts subsequent COVID-19-related tax credits from the determination of the amount of federal income tax liability allowable as a deduction. (Section 143.171)
Current law also requires taxpayers who itemize deductions to include any federal income tax refund amounts in his or her Missouri adjusted gross income if such taxpayer previously claimed a deduction for federal income tax liability on his or her Missouri income tax return. This act provides that any amount of any federal income tax refund attributable to COVID-19-related tax credits shall not be included in the taxpayer's Missouri adjusted gross income. (Section 143.121)
This act contains an emergency clause.
This act is identical to HB 991 (2021) and is substantially similar to SB 428 (2021) and SB 405 (2021), and to a provision contained in HCS/SB 676 (2020), HCS/SS#2/SB 704 (2020), and HCS/SS/SCS/SB 570 (2020).
SB540 - Modifies provisions regarding the expungement of records
Sponsor - Sen. Eric Burlison (R)
Summary - SB 540 - Under current law, any rights that were restricted as a collateral consequence of a person's criminal record shall be restored upon issuance of the order of expungement. This act adds that if a person was convicted of a federal misdemeanor crime of domestic violence, an order of expungement granted under this act shall be considered a complete removal of all effects of the expunged conviction.
SB545 - Reauthorizes a tax credit for certain research expenses
Sponsor - Sen. Brian Williams (D)
Summary - SB 545 - A tax credit for a portion of qualified research expenses, as defined in federal law, expired on December 31, 2004. This act reauthorizes such tax credit. Tax credits issued under the act shall not exceed ten million dollars in any year, provided that five million dollars of such tax credits shall be reserved for minority business enterprises, women's business enterprises, and small businesses, as defined in the act.
This act is substantially similar to HB 690 (2021).
SB555 - Creates provisions related to liability claims in educational settings
Sponsor - Sen. Denny Hoskins (R)
Summary - SB 555 - Under this act, a public school board may purchase insurance contracts to insure against loss, damages, or expenses incident to a personal injury claim of any student injured on school premises or during school-sponsored activities, as defined in the act, and for travel to and from any work-based learning program, as defined in the act.
A public school board may also purchase insurance contracts for the benefit of students to insure against the loss, theft, or damage of personal property while on school premises or during school-sponsored activities.
(Section 162.012)
Any employer who accepts a student in grades 6-12 for a work-based learning program shall not be subject to civil liability for claims arising from the student's negligent act or omission, provided that such employer shall not have any immunity for gross negligence or willful misconduct.
(Section 170.038)
This act is identical to HB 1304 (2021).
Sponsor - Sen. Mike Moon (R)
Summary - SB 565 - Under this act, school districts may enter into agreements providing for students residing in one school district to attend a school maintained by the other school district. School districts may also agree to combine enrollment for one or more grades or courses. Such agreements shall be for a term not exceeding five years, are subject to change or termination by the General Assembly or the participating districts, and must provide for the transportation of students to and from school, the payment or sharing of costs and expenses of student attendance, and the authority and responsibility of participating boards of education.
A school district that enters into an agreement for the attendance of its students at school in another school district may discontinue the grades or courses specified in the agreement, and close any school building used for attendance by students enrolled in such discontinued grades or courses.
Students attending school in districts in which they do not reside pursuant to an agreement entered into under this act shall be counted as resident students of the school district of attendance for purposes of state aid.
School districts with multiple attendance centers containing the same grade levels shall allow students in the district to transfer to other schools within the district, except that districts may deny a transfer if it would violate class-size or student-teacher ratio policies adopted by the district.
The act repeals the "Elementary and Secondary School District Enrollment Option Act," which establishes a pilot program for enrollment option plans for school districts to enroll nonresident students.
This act is identical to HB 2084 (2020), HB 425 (2019), and HB 2252 (2018).
Sponsor - Sen. Karla Eslinger (R)
Summary - SB 583 - This act allows seven-director school districts and urban school districts to divide into seven subdistricts for the purposes of the election of board members or directors.
The county election authority may divide the school district into subdistricts by December 1st of the year prior to the election. The subdistricts shall be contiguous, compact, and as nearly equal in population as is practicable. The act provides procedures for reapportionment of subdistricts based on population changes reflected in the federal census.
Any resident of the school district may challenge the division or reapportionment of subdistricts in state court by filing a petition within ten business days of the election authority giving notice of the division or reapportionment.
The act provides procedures for subdistrict elections. If no candidate who is a resident of a subdistrict files for candidacy in that subdistrict, the ticket will be extended to candidates who are residents of other parts of the school district, in which case the seat will be elected at large by all voters in the district.
Board members and directors shall serve terms of three and six years, respectively, except for initial appointments of candidates to even-numbered subdistricts, who shall serve terms of two and five years, respectively.
This act is similar to HB 164 (2021).
SB586 - Creates provisions related to curricula and instruction in public schools
Sponsor - Sen. Rick Brattin (R)
Summary - SB 586 - Under this act, it shall be the policy of the State Board of Education not to promote or allow divisive concepts, as defined in the act, in public school curricula or instruction.
SB590 - Creates provisions requiring video cameras on certain elementary and secondary school buses
Sponsor - Sen. Rick Brattin (R)
Summary - SB 590 - Under this act, every school bus that transports one or more elementary or secondary students with special needs shall be equipped with a video camera that includes audio and visual on the interior of the school bus to monitor student safety while students are being transported.
SB597 - Modifies income tax brackets and rates
Sponsor - Sen. Mike Moon (R)
Summary - SB 597 - This act modifies the income tax rate brackets and tax rates by reducing the number of brackets from ten to two, and by changing the tax rates to formulas, as described in the act.
Sponsor - Sen. Greg Razer (D)
Summary - SB 608 - Under current law, a member of the Public School Retirement System or Public Education Employee Retirement System with twenty-five or more years of creditable service, or who is at least age fifty-five with five or more years of creditable service, may elect in an application for retirement to receive the actuarial equivalent of the member's retirement allowance in reduced monthly payments for life during retirement.
Under this act, a member who elected to receive reduced monthly payments on or before September 1, 2015, with his or her same-sex domestic partner as the nominated beneficiary may have the retirement allowance increased to the amount he or she would have received if he or she had not elected to receive reduced payments. The member must execute an affidavit, along with any supporting information and documentation required by the Board of Trustees, attesting to the existence of the domestic partnership at the time of the nomination and that the partnership has since ended. The nominated beneficiary must consent to the removal and disclaim all rights to future benefits in writing, or the parties must obtain a court order or judgment after September 1, 2021, removing the nominated beneficiary. If the member and beneficiary were legally married at the time of retirement or thereafter, the marriage must be dissolved, and the dissolution decree must provide for the sole retention of the allowance by the member.
A member who elected to receive reduced monthly payments on or before September 1, 2015, with his or her same-sex domestic partner as the nominated beneficiary may nominate a successor beneficiary. If the former nominated partner precedes the member in death, the member must execute an affidavit attesting to the existence of the partnership at the time of the former nomination. Otherwise, the member must execute an affidavit, along with any supporting information and documentation required by the Board of Trustees, attesting to the existence of the domestic partnership at the time of the nomination and that the partnership has since ended, and the nominated beneficiary must consent to the removal and disclaim all rights to future benefits in writing or the parties must obtain a court order or judgment after September 1, 2021, removing the nominated beneficiary. If the member and beneficiary were legally married at the time of retirement or thereafter, the marriage must be dissolved, and the dissolution decree must provide for the sole retention of the allowance by the member. Any nomination of a successor beneficiary must occur within one year of September 1, 2021, or within one year of marriage, whichever is later.
SB609 - Establishes the Joint Task Force on School Bus Safety
Sponsor - Sen. Greg Razer (D)
Summary - SB 609 - This act establishes the Joint Task Force on School Bus Safety to study school bus transportation safety in public schools. The Task Force shall include two state representatives appointed by the Speaker of the House of Representatives, two senators appointed by the President Pro Tempore of the Senate, the Commissioner of Education or his or her designee, the Director of the Department of Transportation or his or her designee, and the Director of the Department of Public Safety or his or her designee.
=
Starting in 2022, the Task Force shall meet at least three times annually to develop an annual report analyzing school bus transportation safety in public schools, including analyzing entrance and exit safety, the effectiveness of seatbelts, and other related topics determined by the Task Force chair. The Task Force shall submit its report to the Governor and General Assembly by December 31st each year.
SB615 - Eliminates the bottom two income tax brackets
Sponsor - Sen. Bill Eigel (R)
Summary - SB 615 - For all tax years beginning on or after January 1, 2022, this act provides that there shall be no tax on a taxable income of less than two thousand dollars, as adjusted under current law.
SB623 - Authorizes a tax credit to offset taxation on utilities
Sponsor - Sen. Lincoln Hough (R)
Summary - SB 623 - This act establishes the Missouri Utility Tax Relief Tax Credit Act.
For the 2022 tax year, this act authorizes taxpayers to claim a $150 tax credit for the purposes of offsetting taxes and fees associated with the usage of utilities. The tax credit shall be refundable, but shall not be transferred or sold.
SB626 - Modifies provisions relating to vehicle sales tax
Sponsor - Sen. Lincoln Hough (R)
Summary - SB 626 - Under current law, the owner of an insured motor vehicle, trailer, boat, or outboard motor replaced due to theft or a total loss is entitled to a credit against the taxable price of a replacement purchased within 180 days.
This act removes the requirement that the insured loss was a total loss, provided that the vehicle has not been repaired.
SB627 - Reduces the top rate of income tax by 0.5%
Sponsor - Sen. Lincoln Hough (R)
Summary - SB 627 - Beginning in the 2022 calendar year, this act reduces the top rate of income tax by 0.5%.
SB629 - Modifies provisions relating to a tax deduction for certain military retirement benefits
Sponsor - Sen. Denny Hoskins (R)
Summary - SB 629 - Current law authorizes an income tax deduction for retirement benefits received by a taxpayer for the taxpayer's service in the Armed Forces of the United States, including reserve components and the National Guard. This act makes a technical correction to ensure that one hundred percent of such benefits may be deducted without any reductions.
SJR4 - Modifies provisions relating to taxation
Sponsor - Sen. Andrew Koenig (R)
Summary - SJR 4 - This constitutional amendment, if approved by the voters, prohibits the General Assembly from setting an income tax rate exceeding 5.9%.
This amendment also modifies a provision prohibiting sales taxes levied on transactions not taxed as of January 1, 2015, by providing an exception for sales and use taxes on subscriptions, licenses for digital products, and online purchases of tangible personal property.
This constitutional amendment is substantially similar to SJR 40 (2020) and SCS/SJR 20 (2019).
SJR5 - Requires all elections for local tax increases to be held at a general election
Sponsor - Sen. Bill Eigel (R)
Summary - SJR 5 - This constitutional amendment, if approved by the voters, requires all proposals for new local taxes or fees or for an increase in an existing tax or fee to be submitted to the voters on a general election day.
SJR6 - Places a cap on annual appropriations and reduces income tax rates based on revenue growth
Sponsor - Sen. Bill Eigel (R)
Summary - SJR 6 - This constitutional amendment, if approved by the voters, prohibits total state general revenue appropriations for any fiscal year, as defined in the amendment, from exceeding the level from the previous fiscal year, allowing for growth in an amount equal to the annual rate of inflation plus the annual percentage change in state population. Total state general revenue appropriations may exceed the previous fiscal year’s amount only under certain conditions, as described in the amendment.
For any fiscal year in which net general revenue collections exceed total state general revenue appropriations by more than one percent of allowable total state general revenue appropriations, the lowest state income tax rate in effect shall be permanently eliminated. Such elimination shall not occur if there is a single income tax rate in effect.
For each fiscal year after the fiscal year in which the final rate elimination has occurred, the Commissioner of Administration shall record the amount by which net general revenue collections exceed total state general revenue appropriations. When the amount recorded exceeds total state general revenue appropriations by two and one-half percent, the top state income tax rate shall be reduced by one-quarter of one percent. The Commissioner of Administration shall perform this calculation and rate reduction beginning in each fiscal year following a fiscal year in which a rate reduction occurs until the top state income tax rate is eliminated.
This amendment is identical to SJR 42 (2020), SJR 4 (2019), SJR 31 (2018), and SJR 12 (2017), and is similar to a provision contained in HCS/HJR 56 (2016).
SJR8 - Modifies provisions relating to elections
Sponsor - Sen. Mike Cierpiot (R)
Summary - SJR 8 - This proposed constitutional amendment, if approved by the voters, requires the election day for any ballot measure submitted to the qualified voters of any political subdivision or special district that proposes a bond, a new tax or fee, or an increase in an existing tax or fee to be the first Tuesday after the first Monday in August or the first Tuesday after the first Monday in November.
SJR9 - Modifies voter turnout thresholds for tax increase elections
Sponsor - Sen. Mike Cierpiot (R)
Summary - SJR 9 - This constitutional amendment, if approved by the voters, provides that any proposal by the state or a county, municipality, or other political subdivision for a new tax or fee, an increase in an existing tax or fee, or a reauthorization of an existing tax or fee that is submitted to the voters for approval shall not become effective unless it receives a qualified majority in favor and at least 22% of qualified voters cast a ballot in the election.This amendment is identical to SJR 46 (2020) and is substantially similar to SJR 52 (2020), SJR 24 (2019), and SJR 12 (2019).
SJR10 - Requires all county assessors to be elected
Sponsor - Sen. Mike Cierpiot (R)
Summary - SJR 10 - Currently, assessors of all charter counties except for Jackson County are required to be elected officers. This proposed Constitutional amendment, if approved by the voters, removes this exception for Jackson County.This amendment is identical to SJR 47 (2020) and SJR 17 (2017).
SJR12 - Allows the growth in assessed values to be limited by law
Sponsor - Sen. Tony Luetkemeyer (R)
Summary - SJR 12 - This constitutional amendment, if approved by the voters, provides that the amount by which the assessed values of real property may increase over the assessed value of such property from the previous assessment may be limited by law.
This constitutional amendment is identical to SCS/SJRs 48, 41, & 43 (2020), HJR 85 (2020), and HJR 123 (2020), and is similar to HJR 81 (2020) and HJR 88 (2020).
SJR17 - Places limits on increases of the assessment of certain properties
Sponsor - Sen. Barbara Washington (D)
Summary - SJR 17 - This constitutional amendment, if approved by the voters, provides that the assessed valuation for any residential real property located in a subdivision located adjacent to a subdivision receiving a tax abatement shall not be increased for the duration of time that the adjacent subdivision receives such abatement.This amendment is identical to HJR 74 (2020).
SJR21 - Proposes a constitutional amendment enacting minimum taxation of motor fuel
Sponsor - Sen. Dave Schatz (R)
SJR23 - Authorizes a freeze on property tax rates for senior citizens
Sponsor - Sen. Steven Roberts (D)
Summary - SJR 23 - This constitutional amendment, if approved by the voters, allows a taxing district to exempt taxpayers sixty-five years or older from increases in the rate of property tax. Such exemption shall either be approved by the governing body of the taxing district or approved by the voters upon the submission of a petition of at least five percent of registered voters in the taxing district.