SPORTS COMPLEX AUTHORITIES (Section 67.646)

This act authorizes Clay County to establish a county sports complex authority for the purpose of developing, maintaining, or operating sports, convention, exhibition, or trade facilities. The authority shall consist of five commissioners to be appointed by the Governor from a panel of nine candidates submitted by the county commission. Commissioners shall serve five-year terms, as described in the act. The authority shall have the same powers as other county sports complex authorities as provided in current law.

The county is authorized to establish a Convention and Sports Complex Fund, which shall be separate from the general funds of the county. The General Assembly may annually appropriate an amount not to exceed $3 million into the fund, provided that the county or the authority has entered into a contract or lease with a professional sports team on or after January 1, 2026. In order to receive appropriations of state money pursuant to the act, the county shall enact ordinances for the purchase of goods and services and for construction of capital improvements administered by the authority, and shall commence paying into the fund an amount sufficient for the county to contribute at least $3 million per calendar year. In no case shall appropriations of state money exceed the amounts contributed by the county into the fund.

The county shall submit an annual report to the General Assembly, as provided in the act.

This provision is identical to SB 713 (2025).

CONVENTION AND SPORTS FACILITY AUTHORITIES (Section 67.1157)

Current law authorizes St. Charles County to establish the St. Charles County Convention and Sports Facilities Authority for the purpose of constructing, operating, and maintaining convention, visitor, and sports facilities. This act authorizes the authority to designate a project area for the acquisition, planning, construction, equipping, operation, maintenance, repair, extension, and improvement of a regional sports facility intended to provide year-round sports opportunities and draw participants from outside of the state.

Project areas designated by the authority shall be eligible to receive 50% of the incremental increase in state general revenue sales taxes generated by activity located within the project area. A project area shall not be eligible for such new state revenues unless the authority imposes the maximum transient guest tax rate allowable by current law.

The Department of Economic Development and the Commissioner of the Office of Administration shall jointly evaluate applications for new state revenues, and such revenues shall not be distributed until certain conditions are met, as described in the act.

The total amount of new state revenues that may be appropriated pursuant to the act in any given year shall not exceed $10 million, and no single project shall receive an annual appropriation in excess of $5 million.

This provision is identical to SB 676 (2025).

TAX CREDITS FOR CERTAIN SPORTING EVENTS (Sections 67.3000 and 67.3005)

Current law authorizes a tax credit for costs incurred relating to the conduct of amateur and collegiate sporting events. This act modifies such tax credit by requiring certified sponsors to be active members of the Sports Events and Tourism Association rather than of the National Association of Sports Commissions.

This act also removes the definition of "eligible costs" and bases the amount of the tax credit on either the number of admission tickets sold or the number of registered participants.

The act requires an applicant to submit a ticket sales or box office statement, or a list of registered participants, rather than documentation of eligible costs.

The amount of the tax credit shall be equal to either $6 for every admission ticket sold, rather than $5, or $12 for every registered participant, rather than $10. The Department of Revenue shall issue a refund of the tax credit within 90 days of the applicant's submission of a valid tax credit certificate, even prior to the close of the tax year for which the tax credits are issued.

Current law limits the total annual amount of tax credits to $3 million, with a limit of $2.7 million for events held in Jackson County or St. Louis City. This act increases such limits to $6 million and $5.5 million, respectively.

This act extends the sunset on the tax credit from August 28, 2025, to August 28, 2032. (Section 67.3000)

Current law also authorizes a tax credit in the amount of 50% of an eligible donation made to a certified sponsor or local organizing committee, with the total annual amount of such tax credits limited to $10 million. This act reduces such allowable annual amount of tax credits to $500,000. This act also extends the sunset on such tax credit from August 28, 2025, to August 28, 2032. (Section 67.3005)

Certain provisions of this act shall become effective on July 1, 2026.

These provisions are similar to SCS/SB 184 (2025) and substantially similar to SCS/SB 1036 (2024) and to provisions in SCS/HCS/HB 1483 (2024) and HCS/HB 1935 (2024).

COMPENSATION OF STUDENT ATHLETES (Section 167.750 and 173.280)

This act modifies provisions of current law authorizing a high school athlete to earn or attempt to earn compensation for the use of his or her name, image, likeness rights, or athletic reputation under certain conditions by transferring such provisions to a different section of law.

This provision is similar to HB 2562 (2024).

OLIVIA SHANNON