Missouri legislation · 2026 Regular Session
Missouri SB879: Modifies and creates new provisions relating to electric utilities
Status: In committee, May 15, 2026
SS/SB 879 - The act creates and modifies provisions relating to electric utilities. POLITICAL SUBDIVISIONS (Section 67.5360) The act provides that the governing body of any political subdivision shall not approve a plan relating to the development of the political subdivision with a developer whose more than half of the solar panels or the solar panel components are manufactured or sourced by an individual or government identified as a foreign adversary. TAXATION OF SOLAR ENERGY PROJECTS (Sections 137.100, 137.124, 153.030, & 153.034) The act repeals a provision exempting solar energy systems not held for resale from taxation. (Section 137.100) Beginning January 1, 2027, for purposes of assessing all real property, excluding land, or tangible personal property associated with a project that uses solar energy directly to generate electricity and that was built or constructed to sell power, the tax liability actually owed shall be equal to specific amounts, as described in the act, as annually adjusted for inflation. These provisions shall not be construed to affect any existing enhanced enterprise zone agreements or similar tax abatement agreements with state or local officials entered into prior to August 28, 2026. After August 28, 2026, solar energy projects shall not be permissible under enterprise zones or similar tax abatements. Beginning January 1, 2027, for purposes of assessing land that is associated with a solar energy project, the land shall be assessed as commercial property. (Section 137.124) Beginning January 1, 2027, for any public utility that has a solar energy project, such solar energy project shall be assessed using certain methodology for real and personal property as described in the act. (Section 153.030) The real and tangible personal property associated with a project which uses solar energy shall include certain solar equipment as described in the act. (Section 153.034) These provisions are similar to SB
What the bill says
From the introduced text:
SECOND REGULAR SESSION SENATE BILL NO. 103RD GENERA L ASSEMBLY INTRODUCED BY SENATOR FITZWATER. 5122S.02I KRISTINA MARTIN, Secretary To repeal sections 137.100, 153.030, 153.034, and 523.010, RSMo, and to enact in lieu thereof eight new sections relating to electric utilities, with an emergency clause for a certain section. Section A. Sections 137.100, 153.030, 153.034, and 523.010, RSMo, are repealed and eight new sections enacted in lieu thereof, to be known as sections 67.5350, 137.100, 137.124, 153.030, 153.034, 393.172, 393.1120, and 523.010, to read as follows: 67.5350. 1. As used in this section, the following terms shall mean: (1) "Material amendment", any amendment to a permit issued by a county commission to construct a solar farm which: (a) Changes the solar farm's generation type from one type of utility facility to another; (b) Increases the facility's nameplate capacity; or (c) Changes the boundaries of the solar farm, unless the new boundaries of the facility are completely within the previous boundaries of the facility or the facility components outside of the previous boundary are underground; (2) "Solar farm", a group of photovoltaic interconnected solar panels or arrays that convert sunlight EXPLANATION-Matter enclosed in bold-faced brackets [thus] in this bill is not enacted and is intended to be omitted in the law. SB 879 into electricity for the primary purpose of wholesale or …