Missouri Bills

Establishes the "Missouri Disabled Veterans Homestead Tax Credit Act", authorizing counties to adopt a real property tax credit for certain disabled veterans who own a homestead

Modifies provisions relating to scrap metal recycling

Authorizes the "Disabled Veteran Property Tax Relief Act" relating to a property tax exemption for certain veterans

Establishes the "Missouri Domestic Abuse Offender Registration and Accountability Act"

SS/SJR 87 - This constitutional amendment, if approved by the voters, provides that each county shall elect a sheriff for a term of four years by a majority of the qualified voters of the county. This constitutional amendment shall not apply to St. Louis City, St. Louis County, or St. Charles County. Additionally, the sheriff shall commit to jail all felons and traitors as well as other duties as provided in the act. The sheriff may be removed from office by a quo warranto petition brought by the Attorney General. This amendment is identical to SS/SCS/SJR 40 (2025), is substantially similar to HJR 61 (2025) and HJR 71 (2025), and is similar to SJR 75 (2024). TRISTAN BENSON, JR.

SS#3/SB 888 - This act modifies provisions relating to the criminal and juvenile justice system. FINGERPRINTING OF JUVENILES (SECTION 43.503) Under current law, an arresting officer is required to take fingerprints to be sent to the central repository if an individual under seventeen years of age who is not currently certified as an adult is taken into custody for an offense that would be a felony if committed by an adult. This act requires that an officer take fingerprints from an individual under eighteen years of age for certain felony offenses. This act also repeals a provision that requires fingerprint cards to be made in a manner that does not reveal the juvenile's name to the central repository. Records of a juvenile that has been fingerprinted shall be closed records. This provision is similar to HB 2498 (2026). CERTIFICATION OF A JUVENILE AS AN ADULT (SECTION 211.071) Under current law, if a petition or motion to modify alleges that a child between fourteen and eighteen years of age has committed a felony offense, the court may, upon its own motion or motion by the juvenile officer, the child, or the child's custodian, order a hearing, and exercise its discretion to dismiss the motion or petition to modify and order the child to the court of general jurisdiction. This act modifies the provision so that it applies to offenses that are a class A or B felony, a felony sexual offense, or three felony offenses arising from distinct acts committed within one hundred eighty days of each other. Under this provision, the office of the prosecuting or circuit attorney shall also have the authority to make a motion and present evidence on their motion. Further, this act provides that where a juvenile officer forwards to the prosecuting attorney a class A or B felony that is not certified, the prosecuting attorney must notify the juvenile officer within fourteen days of the decision to certify the case. Under current law, the juvenile officer may consult with the prosecuting attorney concerning any offense for which the child could be certified as an adult. This act requires the juvenile officer to consult with the prosecuting or circuit attorney. Additionally, the prosecuting or circuit attorney shall be provided with a copy of the completed Missouri Juvenile Detention Assessment Form (JDTA) that was used in determining detention. Use of the JDTA to determine that a child may be held shall be used as a guideline and shall not be mandatory. Under this act, the juvenile officer shall consider all legally sufficient charges submitted by law enforcement when utilizing the JDTA form and shall provide a copy of the form to the law enforcement agency once a determination has been made. Juvenile officers shall share criminal history data with the Missouri Uniform Law Enforcement System to create a juvenile criminal history database that shall be accessible by criminal justice and law enforcement agencies. Such records maintained by the central repository shall be closed. JUVENILE DETENTION (SECTION 211.021, 211.331, 211.341, 211.342, & 211.436) Currently, circuit judges of a judicial circuit may establish a place of juvenile detention for the counties within the circuit court. This act provides that the governing body of a county may provide for juvenile detention in coordination with all other counties within the same circuit court or with all counties of the same circuit court and all counties of an adjoining circuit court. The county governing body shall approve an ordinance, order, or resolution authorizing a place of detention, shall approve an agreement as specified in this act between the counties, and shall notify the presiding circuit judge. The operation and support of a juvenile detention facility authorized pursuant to this act shall be regulated in accordance with the rules and standards of the Supreme Court of Missouri under the governance of the circuit judge. If two or more counties of adjoining judicial circuits have authorized a place of detention, the circuit judges shall jointly govern the affairs of the place of detention. Furthermore, the counties authorizing a place of detention pursuant to this section may impose, by order, a sales tax up to one percent on all retail sales. This act provides that a child shall not be placed in leg restraints unless they are charged with a class A or class B felony, or they are determined to be an immediate safety or flight risk. These provisions are similar to SB 1189 (2026) and SB 809 (2025). JUVENILE COURT PROCEEDINGS (SECTION 211.319) This act provides that all juvenile court proceedings for a criminal offense shall not be open to the general public. LONG-TERM PROGRAM TREATMENT (SECTION 217.362 & 559.115) The act repeals provisions that do not consider an offender's first incarceration in a Department of Corrections long-term substance abuse program or 120-day program as a previous prison commitment for the purpose of determining a minimum prison term. PRISON TERMS (SECTION 217.690, 217.760, 557.011, 557.021, 558.011, 558.016, 558.019, 558.026, 558.046, 566.125) Under current law, any felony offense that is defined outside of this code without a penalty provision is a class E felony. This act adds that any such offense shall also be subject to the imprisonment terms of chapter 558. Under current law, when a person is found guilty of a felony and sentenced, there is a certain percentage range of the sentence that must be served prior to parole eligibility. This act repeals such provisions and provides that offenders shall serve the following percentage of the imposed term prior to eligibility for parole based upon the felony classification as follows: 1. Class A: 70% 2. Class B: 50% 3. Class C: • 40% for an offense that requires registration as a sex offender; • 30% for a first offense; • 35% for a second offense; and • 50% for a third or subsequent offense 4. Class D: • 25% for an offense that requires registration as a sex offender; • 20% for a first offense; • 25% for a second offense; and • 50% for a third or subsequent offense 5. Class E: • 25% for an offense that requires registration as a sex offender; • 15% for a first offense; • 20% for a second offense; and • 50% for a third or subsequent offense This act also removes references to the minimum percentage ranges and replaces them with references to the eligibility percentages established in these provisions. Where a person is sentenced to concurrent sentences, such person shall serve the eligibility percentage of the longest sentence prior to parole eligibility. A person that is sentenced to consecutive sentences shall serve the minimum percentage for each felony prior to parole eligibility. Under current law, there are certain offenses that contain higher parole eligibility percentages. These provisions allow these higher percentages to be unaffected by the new eligibility percentages. Where a person is sentenced to the term of imprisonment for a higher class than the one for which they were found guilty due to their status as a prior or persistent offender, they shall serve the parole eligibility percentage of the higher class. Any person found guilty of a dangerous felony shall be required to serve eighty-five percent of the given sentence prior to parole eligibility. This act provides that a sentence of life imprisonment shall be calculated to be thirty years. Any sentence that is over seventy-five years shall be calculated to be seventy-five years. Under current law, a court may sentence a person to an extended term of imprisonment if certain conditions are made. This bill requires that they court sentence a person to an extended term of imprisonment if certain conditions are met. Sections 558.011 and 558.019 have a delayed effective date of January 1, 2028. DANGEROUS FELONIES (SECTION 556.061) This act modifies the definition of "dangerous felony" to include statutory rape in the first degree and statutory sodomy in the first degree. The requirement that the victim of statutory rape in the first degree or sodomy in the first degree be under 12 for the offense to be a dangerous felony is removed. A person found guilty of a "dangerous felony" is required to serve eighty-five percent of their sentence prior to eligibility for parole. Additionally, the act includes the following offenses in the definition of "dangerous felony": • Abuse through forced labor; • Trafficking for the purposes of slavery, involuntary servitude, peonage, or forced labor, or the attempt of such offense; • Trafficking for the purposes of sexual exploitation, or the attempt of such offense, when the offense was effected by force, abduction, or coercion; • Sexual trafficking of a child in the first degree; • Sexual trafficking of a child in the second degree; • Third offense of failing to register as a sex offender; and • Endangering the welfare of a child in the first degree. CONDITIONAL RELEASE (558.011) This act provides that conditional release terms shall not apply to any person that commits certain class A or B felony offenses after January 1, 2028. Under this act, conditional release provisions are removed from certain sexual offenses and offenses involving children. This provision is similar to SCS/SB 882, 894, & 1294 (2026) and HB 2637 & 3155 (2026). JAIL TIME CREDIT (SECTION 558.031) This act modifies jail time credit. This act requires the form developed by the Office of the State Courts Administrator for offenders committed to the Department of Corrections to include a sentencing calculation, including jail time credit supplemented by a certificate of a sheriff or custodial officer. The act further requires the court, when pronouncing a sentence, executing a suspended sentence, or suspending the imposition of a sentence, to record as part of the judgment, the number of days before the pronouncement of the sentence that the person was in custody related to the offense. Time in custody related to an offense means the time in which the offense was charged in a criminal proceeding, an arrest warrant was issued and served upon the person, and includes time served on house arrest. Time when a person was out on bond or otherwise released is not to be included. Under this act, the court may take judicial notice of any time the defendant has served in custody by comparing arrest warrant service dates with files of release. Any defendant that was held in a juvenile detention facility prior to adjudication to stand trial as an adult may make a motion to receive credit for time served in such facility. Under this act a person may challenge any jail time credit awarded or not awarded by filing a petition for a writ of habeas corpus. Section 558.031 has a delayed effective date of January 1, 2028. CRIMINAL OFFENSES (SECTION 566.030, 566.032, 566.060, 566.103, 566.203, 566.209, 566.210, 566.211, 568.045, 568.060 & 589.425) Currently, the offense of rape in the first degree has a penalty of five years unless certain factors are present. This act modifies this provision by classifying it as a class A felony and increasing the penalty to ten years but not more than thirty years. Under current law, if rape in the first degree is an aggravated sexual offense the authorized term of imprisonment is life imprisonment or a term of years not less than fifteen years. This act removes "a term of years not less than fifteen years" and add "life imprisonment without eligibility for probation or parole. Under current law, a person that was found guilty of rape in the first degree when the child was less than twelve years old, was not eligible for probation or parole until the offender has served at lease thirty years of their sentence or has reached the age of seventy-five years and served at least fifteen years of their sentence. This act repeals this provision. The authorized term of imprisonment for statutory rape in the first degree, under current law, is life imprisonment or a term of years not less than five years. This act replaces five years with ten years. Under current law, if statutory rape is an aggravated sexual offense the penalty is life imprisonment or a term of years not less than ten years. This act increases the ten years to fifteen years. Under current law, a person that is found guilty of sodomy in the first degree when the child was less than twelve years old, shall be sentenced to life imprisonment and is not eligible for probation or parole until the offender has served at least thirty years of their sentence or has reached the age of seventy-five years and served at least fifteen years of their sentence. The provision relating to release is repealed. Under this act, the penalty for sodomy in the first degree when the child was less than twelve years old is life imprisonment with or without parole. Where a person commits the offense of sodomy in the first degree and the victim is less than twelve years of age, current law states that "life imprisonment" shall mean imprisonment for the duration of the offender's life. This provision is repealed. The offense of promoting online sexual solicitation shall be a class E felony, and shall be punishable by imprisonment, fine, or both. Under current law, the offense of abusing an individual through forced labor carries a penalty of five years to life imprisonment. This act increases the penalty to ten years to life imprisonment. This act adds "intoxicating or inhibiting substances" to the list of means a person can use to commit the offense of trafficking for the purposes of sexual exploitation. Under current law, the offense of sexual trafficking of a child in the second degree if effected by force, abduction, or coercion, carries a penalty of life imprisonment without eligibility for parole until the defendant has served at least twenty-five years. This act modifies that provision by requiring that the defendant serve at least eighty-five percent of a life sentence. Under current law, a person commits the offense of endangering the welfare of a child if the person commits certain acts to a child that is less than seventeen years old. This act provides that a person commits the offense of endangering the welfare of a child if they commit certain acts to a child that is less than eighteen years old. Currently, the offense of abuse or neglect of a child is a class D felony with eligibility for probation, parole, or conditional release after serving no less than a year of their sentence. This act repeals the provision allowing for release from imprisonment after serving one year. This act classifies failing to register a sex offender as a third offense as a class A felony. Currently, a person convicted of failing to register a sex offender as a third offense is eligible for conditional release of parole after serving at least two years of imprisonment. This act repeals that provision. This act contains a severance clause. These provisions are similar to SB 1189 (2026), and SB 809 (2025) and contains provisions similar to SB 894 (2026), and SB 882 (2026), and HCS/HB 2637 & 3155 (2026). TRISTAN BENSON, JR.

Establishes provisions that require any face-to-face interview regarding child abuse or neglect to be recorded

Requires all new playground areas and surfaces to comply with the 2010 ADA Standards for Accessible Design and relevant regulations issued by the United States Department of Justice

Modifies the list of duties for the state surveyor and authorizes the Department of Agriculture to enter into contracts to complete the work by December 31, 2046.

SS#2/SB 1233 - This act modifies provisions relating to the licensing of certain professionals. ACCOUNTANTS (SECTIONS 326.256 TO 326.292) This act modifies the requirements for licensing of accountants. This act provides that an applicant for examination shall provide proof that the applicant has obtained a baccalaureate degree or a post-baccalaureate degree, instead of proof of completion of at least 120 semester hours of college education. Additionally, for licensure, the applicant shall either hold a baccalaureate degree, a baccalaureate degree and 30 additional semester hours of college education, or a post-baccalaureate degree from an accredited college or university recognized by the Missouri State Board of Accountancy ("Board") with the total educational program including a Board-appropriate accounting concentration or equivalent. If the applicant has a baccalaureate degree, the applicant shall have two years of experience. If the applicant has a baccalaureate degree and 30 additional semester hours of college education or a post-baccalaureate degree, the applicant shall have at least one year of experience. This act also repeals the eligibility for examination if the applicant expects to meet the educational requirements within 60 days. This act changes the educational and examination requirements for reciprocity of those individuals whose principal place of business, domicile, or residency is not in this state and who hold a valid and unrestricted public accounting license in another state. Current law provides that such non-Missouri individuals shall have all the privileges of licensees without the need to obtain a license, notify or register with the Board, or pay a fee if the license has been determined by the Board to be in substantial equivalence with the Missouri licensure requirements or if the individual's qualifications are substantially equivalent to Missouri licensure requirements. This act provides that a non-Missouri individual, whose license is in good standing, shall have all the privileges of a licensee without the need to obtain a license, notify or register with the Board, or pay a fee if the individual was required to show proof of passage of the Uniform Certified Public Accountant Examination and the educational and experience requirements of Missouri licensees. Additionally, non-Missouri individuals, whose licenses are in good standing to practice public accountancy from any state as of December 31, 2024, and who has practice privileges in this state as of December 31, 2024, shall continue to have such privileges. Rather than receiving verification on substantial equivalence of an individual's qualifications from the NASBA National Qualification Appraisal Service, the Board may license a person whose qualifications the Board verifies to be comparable to the Missouri licensure requirements. Sole practitioners or single member LLCs that use "certified public accountant," "CPA," or other abbreviations, but that do not offer nor perform attest services or other services subject to peer review may request exemption from the Board for the firm permit requirements. This act provides that the rules regarding peer review shall include reasonable provision for compliance by a firm showing that it has undergone a peer review that is comparable, rather than satisfactory equivalent, to peer review generally required under current law within three years. Lastly, the Board may charge a fee for oversight of peer reviews, provided that the fee charged shall be comparable, rather than substantially equivalent, to the cost of oversight. These provisions are identical to provisions in the perfected HCS/HB 1797 (2026). SOCIAL WORK SUPERVISORS (SECTION 337.600) This act modifies the definitions of a "qualified advanced macro supervisor," "qualified baccalaureate supervisor," and "qualified clinical supervisor" to provide that such person is a licensed social worker who has practiced social work for which he or she is supervising the applicant for a minimum of three, instead of five, years. This provision is identical to SB 1092 (2026), SB 1417 (2026), HB 1963 (2026), SB 479 (2025), and SB 563 (2025) and is substantially similar to HB 886 (2025). SPEECH PATHOLOGISTS AND AUDIOLOGISTS (SECTION 345.050) This act modifies the requirements for licensure as a speech pathologist or audiologist by providing for completion of a clinical fellowship under the direct supervision of a licensed speech-language pathologist in good standing, rather than under the direct supervision of a person licensed by the state of Missouri in the profession in which the applicant seeks to be licensed. This provision is identical to a provision in SB 1405 (2026), HCS/HB 2372 (2026), in HCS/SS/SB 7 (2025), in the perfected SS/SB 61 (2025), in the perfected HCS/HB 268 (2025), SB 431 (2025), in the perfected HB 478 (2025), in HB 765 (2025), and in SCS/HB 834 (2025), and is substantially similar to the perfected HB 2591 (2026). SEVERABILITY (SECTION 1) In the event that any section, provision, clause, phrase, or word of this act or the application of the act is declared invalid under the Constitution of the United States or the Constitution of the State of Missouri, the General Assembly intends for the severability of this act. KATIE O'BRIEN

Requires the department of elementary and secondary education to develop a curriculum on personal finance to be used by school districts

Requires the general assembly to approve proposed administrative rules

SS/SB 889 - This act repeals a number of expired, terminated, sunset, and obsolete statutes and references to such statutes contained in another statutes. Many provisions of this act are identical to HRB 1 (2024) which is a bill prepared by the Joint Committee on Legislative Research as required by current law. These provisions are similar to SCS/SB 757 (2025). The act additionally repeals the Missouri Economic Diversification and Afforestation Act of 1990. These provisions are identical to SB 790 (2025). Currently, a local board of education for a school district shall establish a written policy of discipline that includes the district's determination on the use of corporal punishment. This act repeals the provisions on the use of corporal punishment. Further, the act repeals a provision of current law that states that spanking, when administered by certified school personnel and in the presence of a school district employee, is not considered child abuse. Further, this act repeals a number of provisions of law concerning the acquisition of one insurance company by another, the payment of dividends by insurance companies, required deposits by life insurance companies; assessment plan life insurance and stipulated premium plan life insurance, mutual insurance companies other than for life and fire, and required cash reserves for reciprocal or interinsurance exchanges. JIM ERTLE

SS#3/SB 1062 - This act requires the Commissioner of Administration, prior to awarding any contract in an amount of $20 million or more, to obtain the consent of both the chair of the house budget committee and the chair of the senate appropriations committee. Under this act, the Missouri Commission for the Deaf and Hard of Hearing shall establish a statewide communication access services program to improve compliance with the federal Americans with Disabilities Act for agencies and businesses by coordinating resources, filling service gaps, and assisting with costs related to accommodations. The Commission shall develop a statewide registry of service providers, establish training and equipment standards, maintain an informational website, provide training, conduct outreach, and submit an annual report to the Governor and General Assembly, as described in the act. The Commission shall also, subject to appropriation, finance requests for assistance in providing communication access services and administer scholarships for professional development, internships, and certification testing. This provision is identical to SB 1637 (2026) and similar to SB 766 (2025). This act creates the "Charity Act" and the "Charity" program. The act requires the Department of Social Services to coordinate with various state agencies and a partner network to assist participants in achieving personal goals, self-sufficiency, community integration, and a prosperous future. Participation in the Charity program is limited to legal residents who are 18 years of age or older, except as otherwise provided in the act. State departments and agencies are required to participate in the Charity program at the direction of the Governor. In order to use government resources more effectively and efficiently, participating state departments and agencies shall use existing resources and personnel, to the extent possible, to operate the Charity program. This provision is substantially similar to SB 1803 (2026). SARAH HASKINS

Modifies provisions relating to alternative therapies

Adds certain psychoactive substances to the list of Schedule I controlled substances and modifies the offenses of possession of a controlled substance and delivery of a controlled substance

Establishes provisions for restroom designations in all public buildings

Establishes immunity from civil liability for certain actions taken by private schools related to access to restrooms or changing areas

SB 968 - Under this act, no pharmacy benefits manager shall prohibit or limit a covered person from selecting a pharmacy or pharmacist of their choice or impose a monetary advantage or penalty that would affect a covered person's choice if a pharmacy or pharmacist has agreed to participate in a covered person's health benefit plan. A pharmacy benefits manager shall not impose upon a pharmacy or pharmacist any course of study, accreditation, certification, or credentialing as a condition of participation that is inconsistent with, more stringent than, or in addition to what is required under state law. Additionally, a pharmacy benefits manager shall not pay or reimburse a pharmacy or pharmacist for an amount less than the most recently published National Average Drug Acquisition Cost (NADAC) for a prescription drug. This act requires a pharmacy benefits manager to reimburse pharmacies for a drug at an amount that is the greater of the maximum allowable cost (MAC) pricing or the current NADAC pricing. Additionally, no pharmacy benefits manager shall retaliate against a contracted pharmacy for exercising its right to appeal a reimbursement dispute to the pharmacy benefits manager. A pharmacy benefits manager shall reimburse any pharmacist or pharmacy located in this state for an amount equal to what the pharmacy benefits manager reimburses a pharmacy benefits manager affiliate for dispensing the same prescription drug. Finally, in addition to the reimbursement amounts determined by the MAC and NADAC, a pharmacy benefits manager shall reimburse a pharmacy or pharmacist a dispensing fee no less than 90% of the MO HealthNet professional dispensing fee in effect on the date of service. This act is similar to HB 1975 (2026). TAYLOR MIDDLETON

Modifies commercial drivers' license requirements for foreign applicants

Modifies the tax levy for blind pensions

Modifies provisions relating to public labor organizations

Designates the city of Kansas City as the "Barbecue Capital" of the state of Missouri

Modifies provisions relating to property tax

Modifies provisions relating to property tax

Creates provisions relating to the powers of the curators of the University of Missouri in the health care industry

Repeals a provision of law relating to state-based health benefit exchanges

Designates April thirteenth each year as William Lacy Clay, Sr. Day

Establishes the "Cronkite Journalistic Standards and New Voices Act" to protect the freedom of press in school-sponsored media

Requires publication of a cost estimate and project completion date for any work on the state highway system at the time bidding for a contract on the work first closes

Modifies provisions relating to collaborative practice arrangements between physicians and physician assistants

Modifies provisions relating to health screenings for a child taken into the custody of the children's division

Creates tax credits for certain capital investments

Modifies provisions governing the transfer and archive of student records

Provides for a transfer board to be responsible for handling appeals of decisions made by statewide activities associations

Creates provisions relating to artificial intelligence in mental health

Creates provisions relating to artificial intelligence in mental health

Designates the Missouri Military Academy as the official military academy of the state of Missouri

Modifies provisions governing city-county library boards of trustees in St. Charles County

Creates the "Cryptocurrency Strategic Reserve Fund" and allows the state treasurer to receive, invest, and hold digital assets under certain circumstances

Modifies provisions relating to pharmacy benefits managers

Designates the smooth chanterelle as the official state mushroom

Modifies provisions governing city-county library boards of trustees in St. Charles County

Enacts the Missouri Educators and Parental Empowerment and Rights Act

Modifies the minimum wage and overtime administrative complaint process, establishing additional requirements for employees filing certain employment complaints

Modifies the offense of animal neglect

SS#2/SB 1233 - This act modifies provisions relating to the licensing of certain professionals. ACCOUNTANTS (SECTIONS 326.256 TO 326.292) This act modifies the requirements for licensing of accountants. This act provides that an applicant for examination shall provide proof that the applicant has obtained a baccalaureate degree or a post-baccalaureate degree, instead of proof of completion of at least 120 semester hours of college education. Additionally, for licensure, the applicant shall either hold a baccalaureate degree, a baccalaureate degree and 30 additional semester hours of college education, or a post-baccalaureate degree from an accredited college or university recognized by the Missouri State Board of Accountancy ("Board") with the total educational program including a Board-appropriate accounting concentration or equivalent. If the applicant has a baccalaureate degree, the applicant shall have two years of experience. If the applicant has a baccalaureate degree and 30 additional semester hours of college education or a post-baccalaureate degree, the applicant shall have at least one year of experience. This act also repeals the eligibility for examination if the applicant expects to meet the educational requirements within 60 days. This act changes the educational and examination requirements for reciprocity of those individuals whose principal place of business, domicile, or residency is not in this state and who hold a valid and unrestricted public accounting license in another state. Current law provides that such non-Missouri individuals shall have all the privileges of licensees without the need to obtain a license, notify or register with the Board, or pay a fee if the license has been determined by the Board to be in substantial equivalence with the Missouri licensure requirements or if the individual's qualifications are substantially equivalent to Missouri licensure requirements. This act provides that a non-Missouri individual, whose license is in good standing, shall have all the privileges of a licensee without the need to obtain a license, notify or register with the Board, or pay a fee if the individual was required to show proof of passage of the Uniform Certified Public Accountant Examination and the educational and experience requirements of Missouri licensees. Additionally, non-Missouri individuals, whose licenses are in good standing to practice public accountancy from any state as of December 31, 2024, and who has practice privileges in this state as of December 31, 2024, shall continue to have such privileges. Rather than receiving verification on substantial equivalence of an individual's qualifications from the NASBA National Qualification Appraisal Service, the Board may license a person whose qualifications the Board verifies to be comparable to the Missouri licensure requirements. Sole practitioners or single member LLCs that use "certified public accountant," "CPA," or other abbreviations, but that do not offer nor perform attest services or other services subject to peer review may request exemption from the Board for the firm permit requirements. This act provides that the rules regarding peer review shall include reasonable provision for compliance by a firm showing that it has undergone a peer review that is comparable, rather than satisfactory equivalent, to peer review generally required under current law within three years. Lastly, the Board may charge a fee for oversight of peer reviews, provided that the fee charged shall be comparable, rather than substantially equivalent, to the cost of oversight. These provisions are identical to provisions in the perfected HCS/HB 1797 (2026). SOCIAL WORK SUPERVISORS (SECTION 337.600) This act modifies the definitions of a "qualified advanced macro supervisor," "qualified baccalaureate supervisor," and "qualified clinical supervisor" to provide that such person is a licensed social worker who has practiced social work for which he or she is supervising the applicant for a minimum of three, instead of five, years. This provision is identical to SB 1092 (2026), SB 1417 (2026), HB 1963 (2026), SB 479 (2025), and SB 563 (2025) and is substantially similar to HB 886 (2025). SPEECH PATHOLOGISTS AND AUDIOLOGISTS (SECTION 345.050) This act modifies the requirements for licensure as a speech pathologist or audiologist by providing for completion of a clinical fellowship under the direct supervision of a licensed speech-language pathologist in good standing, rather than under the direct supervision of a person licensed by the state of Missouri in the profession in which the applicant seeks to be licensed. This provision is identical to a provision in SB 1405 (2026), HCS/HB 2372 (2026), in HCS/SS/SB 7 (2025), in the perfected SS/SB 61 (2025), in the perfected HCS/HB 268 (2025), SB 431 (2025), in the perfected HB 478 (2025), in HB 765 (2025), and in SCS/HB 834 (2025), and is substantially similar to the perfected HB 2591 (2026). SEVERABILITY (SECTION 1) In the event that any section, provision, clause, phrase, or word of this act or the application of the act is declared invalid under the Constitution of the United States or the Constitution of the State of Missouri, the General Assembly intends for the severability of this act. KATIE O'BRIEN

SJR 96 - This constitutional amendment, if approved by the voters, prohibits any taxes from being imposed on any unrealized gains accrued on any asset prior to the sale of such asset. This amendment is identical to SJR 53 (2025). JOSH NORBERG

SB 853 - Current law requires a county assessor to provide notification to a taxpayer by no later than June 15 if the assessor increases the taxpayer's real property valuation. This act requires such notice to be provided by no later than June 1. (Section 137.180) Additionally, current law requires a taxpayer to file an appeal of the taxpayer's assessed valuation by no later than the second Monday in July. This act requires such appeal to be filed by no later than the first Monday in August. (Sections 137.275 to 138.180) JOSH NORBERG

Prohibits the possession and sale of certain mitragynine-derived products

Creates new provisions relating to the sale of kratom products

Adds an associate circuit judge to Miller County in the twenty-sixth judicial circuit

Modifies provisions relating to workers' compensation

Modifies provisions of the "Missouri Empowerment Scholarship Accounts Program" tax credit

Provides certain immunity for private contractors, subcontractors, and employees of such contractors and subcontractors acting within the scope of a government contract awarded by the Missouri department of transportation

Modifies certain provisions relating to the renewable energy

Modifies provisions relating to the publication of election notices

Adds a circuit judge and two associate circuit judges in the eleventh judicial circuit

Modifies the definition of committee for campaign contribution requirements

Increases the Public School Retirement System (PSRS) one-time death benefit payment to $10,000 for retiree member deaths arising on or after August 28, 2026