COMMITTEE ON LEGISLATIVE RESEARCH
OVERSIGHT DIVISION
FISCAL NOTE
L.R. No.:4533H.02C Bill No.:HCS for HB 1988 Subject:Military Affairs; Veterans; Funerals and Funeral Directors Type:Original Date:April 22, 2024Bill Summary:This proposal modifies provisions relating to funding military honor details.
FISCAL SUMMARY
ESTIMATED NET EFFECT ON GENERAL REVENUE FUNDFUND AFFECTEDFY 2025FY 2026FY 2027Total Estimated Net
Effect on General
Revenue $0$0$0
ESTIMATED NET EFFECT ON OTHER STATE FUNDSFUND AFFECTEDFY 2025FY 2026FY 2027Missouri Coroner’s
Training($184,872)($221,846)($221,846)
Missouri National
Guard Trust$2,033,589$2,440,306$2,440,306
Total Estimated Net
Effect on Other State
Funds $1,848,717$2,218,460$2,218,460
Numbers within parentheses: () indicate costs or losses. L.R. No. 4533H.02C
Bill No. HCS for HB 1988
Page 2 of
April 22, 2024
HWC:LR:OD
ESTIMATED NET EFFECT ON FEDERAL FUNDSFUND AFFECTEDFY 2025FY 2026FY 2027Total Estimated Net
Effect on All Federal
Funds $0$0$0
ESTIMATED NET EFFECT ON FULL TIME EQUIVALENT (FTE)FUND AFFECTEDFY 2025FY 2026FY 2027Total Estimated Net
Effect on FTE 000
☐ Estimated Net Effect (expenditures or reduced revenues) expected to exceed $250,000 in any
of the three fiscal years after implementation of the act or at full implementation of the act.
☒ Estimated Net Effect (savings or increased revenues) expected to exceed $250,000 in any of
the three fiscal years after implementation of the act or at full implementation of the act.
ESTIMATED NET EFFECT ON LOCAL FUNDSFUND AFFECTEDFY 2025FY 2026FY 2027Local Government$0 $0 $0 L.R. No. 4533H.02C
Bill No. HCS for HB 1988
Page 3 of
April 22, 2024
HWC:LR:OD
FISCAL ANALYSIS
ASSUMPTION
§193.265 – Funding for military honor detail program
Officials from the Missouri National Guard (MONG) state this proposal will have a positive
fiscal impact to the Missouri National Guard Trust Fund. Additional resources allow the
MONG’s Military Funeral Honors program to better provide service to fallen veterans and their
families.
Officials from the Department of Health and Senior Services (DHSS) state §193.265.1 and .2
reduce the death certificate fee allocation to the Missouri Coroner’s Training Fund from $1.00 to
$.50 per certificate. In 2023, the Bureau of Vital Records issued 7,300 death certificates and
Local Public Health Authorities issued 436,392 death certificates for an annual decrease in
revenue to the Coroner’s Training Fund of $221,846 ((7,300 + 436,392) x $.50). This fund is
used for the benefit of the Missouri Coroner’s and Medical Examiner’s Association as
established in §58.208, RSMo.
Oversight notes the provisions in §193.265.1 and .2 provide that the fee for a copy of death
certificate is to increase $5 for per copy. In addition, subsection .1 provides that 0.50 cents per
death certificate that formerly went to the Coroner’s Training Fund will now go to the Missouri
National Guard trust fund to be used to fund military honor details.
Oversight is unsure how the provisions in subsection 193.265.2 (with the fees to be divided
equally between the Missouri State Coroner’s Training Fund and the Missouri National Guard
Fund) interacts with subdivision 1 (reduction to Coroner’s Fund and a $5.50 increase per
certificate to the Missouri National Guard Fund). Oversight has requested additional information
from the DHSS.
Oversight notes receipts into the Coroners’ Training Fund (0846) for the prior two years have
been:
FY 2023 $314,307 (half would be $157,154)
FY 2022 $317,100 (half would be $158,550)
For purposes of the fiscal note, Oversight will utilize DHSS’ estimates and assume a $.050
decrease per death certificate to the Missouri State Coroner’s Training Fund and a $5.50 increase
to the Missouri National Guard Fund. Once Oversight receives additional information from the
DHSS, we will determine if an updated fiscal note is needed.
Officials from the Department of Commerce and Insurance, the Department of Public
Safety – Missouri Veterans Commission and the Newton County Health Department each L.R. No. 4533H.02C
Bill No. HCS for HB 1988
Page 4 of
April 22, 2024
HWC:LR:OD
assume the proposal will have no fiscal impact on their respective organizations. Oversight does
not have any information to the contrary. Therefore, Oversight will reflect a zero impact in the
fiscal note for these agencies.
Officials from the Department of Revenue defer to the Department of Health and Senior
Services for response relating to the fiscal impact of this proposal on their organization.
Oversight only reflects the responses received from state agencies and political subdivisions;
however, other local public health agencies were requested to respond to this proposed
legislation but did not. A listing of political subdivisions included in the Missouri Legislative
Information System (MOLIS) database is available upon request.
FISCAL IMPACT – State GovernmentFY 2025
(10 Mo.)
FY 2026FY 2027MISSOURI CORONER’S
TRAINING FUND (0846)
Loss – DHSS - reduction in fees
collected (from $1 to $0.50) (§193.265)($184,872)($221,846)($221,846)
ESTIMATED NET EFFECT ON
THE MISSOURI CORONER’S
TRAINING FUND
($184,872)($221,846)($221,846)
MISSOURI NATIONAL GUARD
TRUST FUND (0900)
Income – MONG – increase in fees
received from death certificates from
$0.50 from Missouri Coroner’s Fund
(§193.265.1) p.3-4
$184,872$221,846$221,846
Income – MONG – increase in fees
received from death certificates by $5
(§193.265)$1,848,717$2,218,460$2,218,460
ESTIMATED NET EFFECT ON
THE MISSOURI NATIONAL
GUARD TRUST FUND$2,033,589$2,440,306$2,440,306 L.R. No. 4533H.02C
Bill No. HCS for HB 1988
Page 5 of
April 22, 2024
HWC:LR:OD
FISCAL IMPACT – Local GovernmentFY 2025
(10 Mo.)
FY 2026FY 2027$0$0$0
FISCAL IMPACT – Small Business
No direct fiscal impact to small businesses would be expected as a result of this proposal.
FISCAL DESCRIPTION
This proposal increases the fee charged for death certificates by $5. In addition, 50 cents per
death certificate previously used to fund Coroner’s training will be added to the $5. Funding will
be used to fund military honor details.
This legislation is not federally mandated, would not duplicate any other program and would not
require additional capital improvements or rental space.
SOURCES OF INFORMATION
Department of Commerce and Insurance
Department of Health and Senior Services
Department of Revenue
Department of Public Safety - Missouri Veterans Commission
Missouri National Guard
Newton County Health Department
Julie MorffRoss StropeDirectorAssistant DirectorApril 22, 2024April 22, 2024