Missouri legislation · 2025 Regular Session
Missouri HJR50: TAXATION
Status: Introduced, May 15, 2025
Proposes a constitutional amendment replacing individual and corporate income tax, and sales and use tax with a sales tax on retail sales of new tangible property and taxable services
What the bill says
From the introduced text:
FIRST REGULAR SESSION HOUSE JOINT RESOLUTION NO. 103RD GENERAL ASSEMBLY INTRODUCED BY REPRESENTATIVE CHAPPELL. 1728H.01I JOSEPHENGLER,ChiefClerk JOINT RESOLUTION SubmittingtothequalifiedvotersofMissourianamendmentrepealingSection4(d)ofArticle X of the Constitution of Missouri, and adopting one new section in lieu thereof relating to taxation. Be it resolved by the House of Representatives, the Senate 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 adoptionorrejection,thefollowingamendmenttoArticleXoftheConstitutionofthestateof Missouri: Section A. Section 4(d), Article X, Constitution of Missouri, is repealed and one new section adopted in lieu thereof, to be known as Section 4(d), to read as follows: Section 4(d). 1. 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 retrospectiveorprospectiveintheiroperation. Thegeneralassemblyshallinanysuchlawset the rate or rates of such tax. The general assembly may in so defining income make exceptions, additions, or modifications to any provisions of the laws of the United States so referred to and for retrospective exceptions or modifications to those …
Sponsors
- Chappell, Darin (R, 137) · primary sponsor
Latest actions
- : Referred: Emerging Issues(H)
- : Read Second Time (H)
- : Introduced and Read First Time (H)
Common questions
- What is HJR50?
- HJR50 is a bill in the Missouri Legislature (2025 Regular Session): TAXATION.
- What does HJR50 do?
- Proposes a constitutional amendment replacing individual and corporate income tax, and sales and use tax with a sales tax on retail sales of new tangible property and taxable services
- What is the status of HJR50?
- Introduced as of May 15, 2025. Latest action: Referred: Emerging Issues(H) (May 15, 2025).
- Who sponsored HJR50?
- Chappell, Darin (R, 137).
- Where is the official record for HJR50?
- On the Missouri Legislature website: https://house.mo.gov/bill.aspx?bill=HJR50&year=2025&code=R
Source: official Missouri record. Tracked by Delilah, AI for legislation across all 50 states and Congress.