FIRSTREGULARSESSION
HOUSEJOINT
RESOLUTION NO.8
103RDGENERALASSEMBLY
INTRODUCEDBYREPRESENTATIVESEITZ.
0229H.01I DANARADEMANMILLER,ChiefClerk
JOINTRESOLUTION
SubmittingtothequalifiedvotersofMissourianamendmenttoArticleXoftheConstitution
ofMissouri,byadoptingonenewsectionrelatingtotaxation.
BeitresolvedbytheHouseofRepresentatives,theSenateconcurringtherein:
ThatatthenextgeneralelectiontobeheldinthestateofMissouri,onTuesdaynext
2followingthefirstMondayinNovember,2026,orataspecialelectiontobecalledbythe
3governorforthatpurpose,thereisherebysubmittedtothequalifiedvotersofthisstate,for
4adoptionorrejection,thefollowingamendmenttoArticleXoftheConstitutionofthestateof
5Missouri:
SectionA.ArticleX,ConstitutionofMissouri,isamendedbyadoptingonenew
2section,tobeknownasSection27,toreadasfollows:
Section27.1.Forthepurposesofthissection,a"taxincrease"isanyincreasein
2ataxrateorincreaseinthepersonsoritemssubjecttotax.However,theterm"tax
3increase"shallnotincludeanychangeinthepersonsoritemssubjecttotaxbecauseofa
4changein,thecreationof,ortheeliminationofataxcredit,deduction,subtraction,or
5exemption.
6 2.Notaximposedbystatestatuteortaxincreaseimposedbystatestatuteshall
7gointoeffectorcontinueineffectifotherwisesettoexpirewithoutpriorapprovalata
8statewidegeneralelection,asdefinedbystatelaw.
EXPLANATION—Matterenclosedinbold-facedbrackets[thus] intheabovebillisnotenactedandis
intendedtobeomittedfromthelaw.Matterinbold-facetypeintheabovebillisproposedlanguage. 9 3.Notwithstandinganyotherprovisionoftheconstitution,nostatefundsshall
10beexpendedwithoutfirstbeingappropriatedbythegeneralassembly.
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HJR8 2