Missouri 2025 Regular Session

Missouri Senate Bill SB20

Introduced
1/8/25  

Caption

Modifies provisions relating to sales taxes for early childhood education

Impact

The bill's provisions could significantly affect local laws by providing counties with the power to generate additional revenue to support early childhood education initiatives. By allowing local jurisdictions to impose this sales tax, it grants them a degree of autonomy to address specific educational needs and priorities within their communities. The generated funds will be managed by a board of directors dedicated to early childhood education, ensuring that the funds cater specifically to improving educational outcomes for young children, particularly those from financially vulnerable families.

Summary

Senate Bill 20 aims to modify existing provisions regarding sales taxes to improve funding for early childhood education services in Missouri. The bill allows counties to impose an additional sales tax, specifically targeted at enhancing the quality, affordability, and access to early childhood development programs for children five years and younger. This tax may be calculated at rates between one-eighth and one-half of one percent, subject to approval via a majority vote from the county's governing body and must be presented to voters in a public election. The revenue generated from this tax would be earmarked exclusively for early childhood education purposes as specified under the new sections enacted by the bill.

Contention

While the bill is positioned as a means to bolster early childhood education, there may be contention surrounding the implications of imposing additional sales taxes. Some stakeholders might argue that introducing a new sales tax could burden consumers and disproportionately affect lower-income families. There may also be discussions about the efficiency and transparency of how these funds will be utilized, as well as concerns regarding the oversight of the board established to manage the newly formed education fund. Political divisions may arise as local governments and constituents debate the merits and drawbacks of such fiscal measures that directly impact their community's economic landscape.

Companion Bills

No companion bills found.

Similar Bills

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Creates the Office of Early Childhood Services within the Office of the Governor. (BDR 18-527)

RI H7336

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CT HB06359

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CT SB01103

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CO HB1295

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