COMMITTEE ON LEGISLATIVE RESEARCH
OVERSIGHT DIVISION
FISCAL NOTE
L.R. No.:2586S.02I Bill No.:SB 666 Subject:Boards, Commissions, Committees, and Councils; Campaign Finance; State
Departments; Taxation and Revenue - General
Type:Original Date:April 15, 2025Bill Summary:This proposal modifies provisions relating to mail sent by state entities.
FISCAL SUMMARY
ESTIMATED NET EFFECT ON GENERAL REVENUE FUNDFUND AFFECTEDFY 2026FY 2027FY 2028General RevenueUp to $1,200,000Up to $1,200,000Up to $1,200,000Total Estimated Net
Effect on General
RevenueUp to $1,200,000Up to $1,200,000Up to $1,200,000
ESTIMATED NET EFFECT ON OTHER STATE FUNDSFUND AFFECTEDFY 2026FY 2027FY 2028Blind Pension Fund
(0621)Up to $149,018Up to $178,822Up to $178,822
Total Estimated Net
Effect on Other State
FundsUp to $149,018*Up to $178,822Up to $178,822
*Oversight notes the fiscal impact for FY 2026 is lesser because FY 2026 is a partial year (10
months).
Numbers within parentheses: () indicate costs or losses. L.R. No. 2586S.02I
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ESTIMATED NET EFFECT ON FEDERAL FUNDSFUND AFFECTEDFY 2026FY 2027FY 2028Total Estimated Net
Effect on All Federal
Funds $0$0$0
ESTIMATED NET EFFECT ON FULL TIME EQUIVALENT (FTE)FUND AFFECTEDFY 2026FY 2027FY 2028Total 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 2026FY 2027FY 2028Local Government$0$0$0 L.R. No. 2586S.02I
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FISCAL ANALYSIS
ASSUMPTION
Section 105.963 – Mailings of Campaign Disclosure Reports; Assessments of Financial
Interest Statements
Officials from the Missouri Ethics Commission assume the proposal will have no fiscal impact
on their organization. Oversight does not have any information to the contrary. Therefore,
Oversight will reflect a zero impact in the fiscal note.
Section 143.611 - DOR Notice of Assessment Notices
Officials from the Department of Revenue (DOR) note currently, per statutes, DOR is required
to mail by certified mail, the Notice of Assessment Letter to a taxpayer about a problem with
their tax return. DOR is finding that a majority of these certified Notice of Assessments are
being returned to DOR unclaimed.
The Notice of Assessment is sent to a taxpayer at their last known address to inform them that
they have:
Certified mail requires a person to sign for the mail before it can be given to them. Should the
postal employee not be able to get a signature upon delivery, they leave a notice informing the
person they have certified mail, and they must come to the post office to sign for it. The problem
is that postal offices are open limited number of hours a day, for the person to retrieve their
certified mail. Usually, the same business hours that the person is working.
Therefore, approximately 80% of these certified Notice of Assessment letters are returned to
DOR unclaimed. As of July 2024, a certified notice cost $4.85 more than a letter sent regular
first-class mail. The Department spends about $1.2 million extra a year in postage to send these
Notice of Assessment letters by certified mail. (It should be noted the postage rate is expected to
rise each January and July for the next couple of years).
This proposal is removing the certified mail notice requirement if a taxpayer elects to have their
notices delivered electronically. Taxpayers other than individuals (business, partnership etc.) can
elect to have their notices delivered electronically or have it still delivered by certified mail.
This proposal would also allow individual taxpayers to have the notice sent regular first-class
mail or if they elect to have it electronically delivered.
The Department is not able to estimate the number of taxpayers that will opt in to receive notices
electronically. However, if all choose to receive their notice electronically DOR will save $1.2 L.R. No. 2586S.02I
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million in certified mail expenses. DOR will assume this proposal will result in a savings to
general revenue of Up to $1.2 million annually.
None of the other sections impact DOR.
Oversight does not have information to the contrary and therefore, Oversight will reflect the
estimates as provided by DOR.
Section 209.030 - Mail Requirements For Blind Pension Participants
Officials from the Department of Social Services, Family Support Division (DSS/FSD) state
effective 8/28/2018 for BP certified mailing. Used total cost of FAMIS certified mailing for
SFY2019 to average the mailing cost per mailing. The average cost was then applied to the
monthly mailings tracked for BP, MRT, and FAMIS to gather the total annual costs of certified
mail to BP participants.
MonthBPMRTFAMIS
Total
Pieces
Aug-1832380331Sep-18837199601096Oct-1898515139465082Nov-1857612413262026Dec-1850713911711817Jan-196747015152259Feb-1950315510831741Mar-1963217811071917Apr-1966112714292217May-194511529321535Jun-1951010910011620Total:6,659 1,412 1357021641Certified Mail Cost
Effective January
2024$9.64
Total Costs for
Certified Mailing
$208,619
Total Costs for Adverse Actions$14,865
Total Cost of Mailing first class mail$14,932Total cost avoidance$178,822 L.R. No. 2586S.02I
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Oversight notes the Blind Pension program receives no federal funds. DSS assumes savings
from a reduction in certified mail costs (administrative activity) will be redirected to other
activities. Oversight will show the estimated savings provided by DSS/FSD to the Blind Pension
Fund. Oversight notes subsection 209.030.3 was added in 2018 with HCS/HB 2171. Oversight
will reflect the potential savings to the Blind Pension Fund of “Up to $178,822”.
Responses regarding the proposed legislation as a whole
Officials from the Office of Administration - Budget and Planning (B&P) note this proposal
will not impact TSR, the calculation under Article X Section 18(e), nor B&P.
Officials from the Office of the State Courts Administrator, Jackson County Election Board,
Kansas City Election Board, Platte County Board of Elections, and the St. Louis County
Board of Elections each 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.
FISCAL IMPACT – State GovernmentFY 2026
(10 Mo.)
FY 2027FY 2028GENERAL REVENUESavings - §143.611 - (DOR) - Savings
on Notice of Assessment certified mail
costs
Up to
$1,200,000
Up to
$1,200,000
Up to
$1,200,000
ESTIMATED NET EFFECT ON
GENERAL REVENUE
Up to
$1,200,000
Up to
$1,200,000
Up to
$1,200,000
BLIND PENSION FUND Savings - §209.030 - (DSS) - Savings
on Blind Pension certified mail costs Up to $149,018Up to $178,822Up to $178,822
ESTIMATED NET EFFECT ON
THE BLIND PENSION FUNDUp to $149,018Up to $178,822Up to $178,822
FISCAL IMPACT – Local GovernmentFY 2026
(10 Mo.)
FY 2027FY 2028$0$0$0 L.R. No. 2586S.02I
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FISCAL IMPACT – Small Business
No direct fiscal impact to small businesses would be expected as a result of this proposal.
FISCAL DESCRIPTION
This act modifies provisions relating to mail sent by state entities.
The act requires the executive director of the Missouri Ethics Commission to notify the candidate
or treasurer of a campaign committee by any means, rather than just registered mail, if the
committee has failed to file any campaign finance report required by Missouri law.
The act modifies the notice due to taxpayers in the case of a tax deficiency. For taxpayers other
than individuals, a notice of deficiency shall be mailed by certified or registered mail to the
taxpayer at his last known address or delivered electronically at the taxpayer's request. For
taxpayers that are individuals, the notice of deficiency may be mailed by first-class mail or
delivered electronically at the taxpayer’s request.
Pursuant to current law, any notice served on an applicant or recipient of a blind pension shall be
sent by certified mail. This act repeals the requirement that the mail be sent certified, except in
the case of notices of adverse actions being taken against the applicant or recipient.
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
Missouri Ethics Commission
Department of Revenue
Department of Social Services
Office of Administration - Budget and Planning
Office of the State Courts Administrator
Jackson County Election Board L.R. No. 2586S.02I
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Kansas City Election Board
Platte County Board of Elections
St. Louis County Board of Elections
Julie MorffJessica HarrisDirectorAssistant DirectorApril 15, 2025April 15, 2025