HOUSE JOINT RESOLUTION NO. 108 103RD GENERAL ASSEMBLY
INTRODUCED BY REPRESENTATIVE SEITZ.
3878H.01I JOSEPH ENGLER, Chief Clerk
JOINT RESOLUTION Submitting to the qualified voters of Missouri an amendment to Article X of the Constitution of Missouri, by adopting one new section relating to taxation.
Be it resolved by the House of Representatives, the Senate concurring therein:
That at the next general election to be held in the state of Missouri, on Tuesday next 2 following the first Monday in November, 2026, or at a special election to be called by the 3 governor for that purpose, there is hereby submitted to the qualified voters of this state, for 4 adoption or rejection, the following amendment to Article X of the Constitution of the state of 5 Missouri: Section A. Article X, Constitution of Missouri, is amended by adopting one new 2 section, to be known as Section 27, to read as follows: Section 27. 1. For the purposes of this section, "tax increase" is any increase in a 2 tax rate or increase in the persons or items subject to tax. However, the term "tax 3 increase" shall not include any change in the persons or items subject to tax because of a 4 change in, the creation of, or the elimination of a tax credit, deduction, subtraction, or 5 exemption. 6 2. No tax imposed by state statute or tax increase imposed by state statute shall 7 go into effect or continue in effect if otherwise set to expire without prior approval at a 8 statewide general election, as defined by state law.
EXPLANATION — Matter enclosed in bold-faced brackets [thus] in the above bill is not enacted and is intended to be omitted from the law. Matter in bold-face type in the above bill is proposed language. HJR 108 2
9 3. Notwithstanding any other provision of the constitution, no state funds shall 10 be expended without first being appropriated by the general assembly. ✔