Missouri 2024 Regular Session

Missouri Senate Bill SB1447

Introduced
2/22/24  

Caption

Authorizes a sales tax for early childhood educational services

Impact

The implementation of this bill would amend Chapter 67 of the Revised Statutes of Missouri, enabling certain counties to create a new revenue stream aimed at enhancing educational services for young children. The proposed tax must be approved through a majority vote by county residents, ensuring that local taxpayers have the final say in whether they want this tax applied. This requirement for voter approval places additional power in the hands of residents and requires transparency in how the funds will be managed and utilized.

Summary

Senate Bill 1447 introduces a provision for counties within Missouri that have a population exceeding one million inhabitants to impose a sales tax specifically intended to fund early childhood educational services. The maximum rate for this sales tax is capped at one-quarter of one percent and is intended to provide dedicated financial resources for early childhood education programs within the county. Such an initiative responds to growing concerns about the accessibility and quality of early childhood education services, which are vital for child development.

Contention

While the intent of SB1447 is to bolster early educational services, potential points of contention may arise around the imposition of an additional tax burden on residents. Supporters of the bill argue that the dedicated funding for educational services could lead to significant improvements in the quality and access to early childhood education, impacting future generations positively. Conversely, opponents may criticize this move as another layer of taxation that could disproportionately affect low-income families or those opposed to increased financial commitments to government programs.

Companion Bills

No companion bills found.

Previously Filed As

MO SB180

Authorizes the cities of Clinton and Lincoln to impose a sales tax for public safety

MO SB354

Authorizes certain fire protection districts and ambulance districts to propose a 1.0% sales tax

MO SB550

Modifies provisions relating to sales taxes

MO SB513

Authorizes a sales tax exemption for boat docks

MO SB73

Authorizes sales tax exemptions for certain purchases

MO SB433

Authorizes a sales tax exemption for feminine hygiene products

MO SB495

Modifies provisions relating to state funding for certain early childhood education programs

MO SB18

Modifies the calculation of average daily attendance for early childhood education programs

MO HB154

Provides a sales tax exemption for sales of certain medical devices

MO SB173

Modifies a sales tax exemption for the sale of certain medical devices

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