Missouri legislation · 2026 Regular Session
Missouri SJR91: Modifies provisions relating to taxation
Status: In committee, January 27, 2026
SJR 91 - This constitutional amendment, if approved by the voters, provides that the rate of income tax imposed by the General Assembly shall not exceed 4.7%. JOSH NORBERG
What the bill says
From the introduced text:
SECOND REGULAR SESSION SENATE JOINT RESOLUTION NO. 103RD GENERA L ASSEMBLY INTRODUCED BY SENATOR BROWN (26). 5676S.01I KRISTINA MARTIN, Secretary JOINT RESOLUTION Submitting to the qualified voters of Missouri, an amendment repealing section 4(d) of article X of the Constitution of Missouri, and adopting one new section in lieu thereof relating to taxation. Be it resolved by the Senate, the House of Representatives concurring therein: That at the next general election to be held in the state of Missouri, on Tuesday next following the first Monday in November, 2026, or at a special election to be called by the governor for that purpose, there is hereby submitted to the qualified voters of this state, for adoption or rejection, the following amendment to article X of the Constitution of the state of Missouri: Section A. Section 4(d), article X, Constitution of Missouri, is repealed and one new section adopted in lieu thereof, to be known as section 4(d), to read as follows: Section 4(d). In enacting any law imposing a tax on or measured by income, the general assembly may define income by reference to provisions of the laws of the United States as they may be or become effective at any time or from time to time, whether retrospective or prospective in their operation. The general assembly shall in any …
Sponsors
- Ben Brown (R, 26) · primary sponsor
Latest actions
- : Second Read and Referred S Economic and Workforce Development Committee
- : S First Read
- : Prefiled
Common questions
- What is SJR91?
- SJR91 is a bill in the Missouri Legislature (2026 Regular Session): Modifies provisions relating to taxation.
- What does SJR91 do?
- SJR 91 - This constitutional amendment, if approved by the voters, provides that the rate of income tax imposed by the General Assembly shall not exceed 4.7%. JOSH NORBERG
- What is the status of SJR91?
- In committee as of January 27, 2026. Latest action: Second Read and Referred S Economic and Workforce Development Committee (January 27, 2026).
- Who sponsored SJR91?
- Ben Brown (R, 26).
- Where is the official record for SJR91?
- On the Missouri Legislature website: https://www.senate.mo.gov/BillTracking/Bills/BillInformation?year=2026&billid=415
Source: official Missouri record. Tracked by Delilah, AI for legislation across all 50 states and Congress.