Proposes a constitutional amendment relating to taxation

2026 Regular Session Introduced by Don Mayhew

Aims to place a Missouri constitutional amendment on taxation before voters, potentially altering how taxes are applied or governed in the state.

Referred: Emerging Issues(H)

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Summary of HJR 131 (Missouri 2026)

Purpose and intent

HJR 131 is a proposed constitutional amendment. As a House Joint Resolution, it seeks to place a specific tax-related amendment before voters for approval or rejection. The exact text of the proposed amendment is not provided here, but the title indicates it concerns taxation.

Key provisions and changes (as typically included in a constitutional amendment bill)

While the full language is not included in the summary provided, of note:

The measure would amend the Missouri Constitution to modify how taxation is addressed within the state.
As a constitutional amendment, any changes would be more lasting and require voter approval to take effect.

Details such as the particular tax type (e.g., property, income, sales), rate changes, exemptions, credits, or caps are not specified in the available information. The bill’s objective would be determined by the exact amendment text considered by voters if enacted.

Who or what would be affected

If approved, the amendment would affect all residents and entities subject to Missouri taxes, including individuals, businesses, and government entities, to the extent the constitutional change governs tax policy.

Local governments and state agencies could also be impacted depending on how the amendment interacts with existing tax authorities, distributions, and constitutional constraints.

Procedural and timeline aspects

Introduced and status:

Prefiled in December 2025.
First reading in the Missouri House on January 7, 2026.
Second reading in the House on January 8, 2026.
Referred to the Emerging Issues (H) committee on May 15, 2026.

As a constitutional amendment, after passage by both chambers, it would typically go to the voters in a statewide referendum. If approved by voters, the amendment would become part of the Missouri Constitution.

The progression indicates standard steps for a joint resolution proposing a constitutional amendment: introduction, readings, committee referral for review, and referral to a process that would place it on a ballot if advanced.

Additional notes

Co-sponsor: Don Mayhew.

The specific fiscal impact, implementation details, or transitional provisions are not available in the provided information. The practical effects would hinge on the exact text of the proposed constitutional change and any accompanying statutory adjustments.

If you can provide the full text of the proposed amendment or a summary from the sponsor's office, I can deliver a more precise, detail-focused analysis of the policy effects, fiscal implications, and implementation timeline.