SJR 74 - This constitutional amendment, if approved by the voters, provides that, in the event that the General Assembly reduces the rate of income tax for state purposes below the rate of 4.5%, every county in the state shall be authorized to impose an income tax on the residents of such county, provided that the total combined rate of such tax and the state income tax does not exceed 4.5% The taxable income for the purposes of the county income tax shall be a taxpayer's Missouri taxable income for state purposes, and the Department of Revenue shall perform all functions incident to the administration, collection, enforcement, and operation of the tax. All taxes collected pursuant to this amendment shall be deposited in the "County Income Tax Trust Fund" and shall be considered nonstate funds, but shall not commingled with any funds of the state or be subject to appropriation by the General Assembly. JOSH NORBERG

• Missouri
• Senate
• Introduced Dec 1, 2025
• Session 2026