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Bill Summary · HJR 108

Bill Overview

HJR 108 (2026) proposes a constitutional amendment in Missouri to prohibit any new tax or any increase in an existing tax from taking effect unless approved by voters in a general election.

Purpose and Intent

  • The primary aim is to require voter approval via a general election before new taxes can be enacted or existing taxes increased.
  • The measure seeks to embed fiscal constraint by placing tax policy changes beyond the legislative process unless validated by statewide electoral input.

Key Provisions

  • Prohibition on Taxes: No new tax shall take effect unless approved by the voters.
  • Tax Increases: No increase in any existing tax shall take effect unless approved by the voters.
  • Voting Requirement: Approval must occur in a general election, implying statewide participation rather than a local or special election.
  • Constitutional Amendment: The changes would be embedded in the Missouri Constitution, requiring the standard constitutional amendment process (typically specified by state law, including passage by both chambers and voter ratification).

Who and What Is Affected

  • Governmental Tax Actions: Any proposal to create a new tax or raise an existing tax would be subject to voter approval.
  • General Elections: The required approval must occur during a general election, affecting how and when tax-related measures can be enacted.
  • Statewide Voters: The ultimate decision rests with Missouri voters at general elections, altering the current legislative pace for tax policy changes.

Procedural and Timeline Aspects

  • Referral: The bill was referred to the Emerging Issues committee on May 15, 2026.
  • Reading History:
    • Read First Time: January 7, 2026
    • Read Second Time: January 8, 2026
    • Prefiled: December 1, 2025
  • Sponsor: Co-sponsor Brian Seitz
  • Next Steps (typical): If advanced, the measure would proceed through committee review, potential committee amendments, chamber votes, and, if approved, placement on the statewide ballot for voter ratification in a future general election.

Potential Impacts and Considerations

  • Fiscal Policy Leverage: Shifts the balance of tax policy decision-making from the legislature to voters, potentially slowing tax changes or increasing political accountability.
  • Economic Implications: Could affect funding for state programs funded by taxes, depending on voter support for proposed tax changes.
  • Legislative Dynamics: May encourage broader public debate and coalition-building around tax policy before any new or increased taxes can be enacted.
  • Legal and Constitutional Process: Requires alignment with Missouri’s constitutional amendment procedures and subsequent voter approval in a general election.

This summary captures the bill’s stated objective, core mechanisms, affected entities, and the general path it would follow through the legislative process if advanced.

Compiled from official sources — confirm details with the bill’s official record.

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