Proposes a constitutional amendment relating to taxation

2026 Regular Session Introduced by Jon Patterson

HJR 165 seeks a constitutional amendment to alter Missouri tax policy, requiring voter approval to take effect.

Referred: Emerging Issues(H)

#constitutionalamendments #taxationandrevenue-general #taxationandrevenue-income #taxationandrevenue-salesanduse

Bill Overview

bill: HJR 165

session: 2026

jurisdiction: Missouri

title: Proposes a constitutional amendment relating to taxation

purpose: To propose a constitutional amendment that would change Missouri’s tax-related framework. As a joint resolution to amend the state constitution, it would require voter approval to take effect.

Key provisions and changes

Constitutional amendment: HJR 165 would place a proposed change to the Missouri Constitution before voters for approval.

Tax-related focus: The exact text of the amendment is not provided in the summary, but the bill is explicitly framed as relating to taxation. This typically involves modifying tax rates, exemptions, structure, or powers of tax imposition or administration, or altering limits on taxation or revenue use.

Scope of change: Being a constitutional amendment, the measure would set binding requirements at the constitutional level, potentially affecting tax policy beyond statutory changes.

Note: The precise language of the amendment (what would be added, removed, or revised in the constitution) is not included in the provided information. The summary focuses on the procedural posture and the general subject matter (taxation) as indicated by the title and bill type.

Who or what would be affected

General population of Missouri residents: Tax policy changes would impact individuals and households, depending on the nature of the amendment (income tax, sales tax, property tax, exemptions, credits, or other tax mechanisms).

Businesses and employers: Corporate or business tax structures, exemptions, and compliance requirements could be affected.

State and local government revenue: Any constitutional change that alters taxation could influence revenue streams and funding for public services and programs.

Tax administration and policy makers: Elected representatives and the Missouri Department of Revenue and related agencies would implement and administer the new constitutional requirements if approved.

Procedural and timeline aspects

Introduction: Introduced and read First Time on 2026-01-13.

Second Reading: Read Second Time on 2026-01-14.

Referral: Referred to Emerging Issues (H) on 2026-05-15 for consideration by the committee.

Action history indicates standard progression for a joint resolution that would need to pass both chambers and be placed on the ballot for voter approval.

Voter approval: As a constitutional amendment, enactment would require a majority of voters in a statewide election to approve.

Important considerations for readers

Legislative status: Referred to committee for study and potential amendment; no final passage information is provided beyond the referral.

Constitutional nature: Any changes would be permanent unless later repealed or amended by additional constitutional amendments.

Next steps: If the committee advances the measure, it would move through the remaining legislative steps (chamber approvals) and, if passed, be placed on a ballot for Missouri voters in a future election.

If the exact text of the proposed constitutional amendment or accompanying explanations (e.g., fiscal impact statement, intended objectives) becomes available, a more detailed analysis of specific provisions, revenue impact, and policy effects can be provided.