HOUSE BILL NO. 4 103RD GENERAL ASSEMBLY 0004H.05T 2025
AN ACT To appropriate money for the expenses, grants, refunds, and distributions of the Department of Revenue, the Department of Transportation, and the several divisions and programs thereof, to be expended only as provided in Article IV, Section 28 of the Constitution of Missouri, and to transfer money among certain funds for the period beginning July 1, 2025, and ending June 30, 2026.
Be it enacted by the General Assembly of the state of Missouri, as follows:
1 There is appropriated out of the State Treasury, to be expended only as provided in 2 Article IV, Section 28 of the Constitution of Missouri, for the purpose of funding each 3 department, division, agency, fund transfer, and program described herein for the item or items 4 stated, and for no other purpose whatsoever, chargeable to the fund designated for the period 5 beginning July 1, 2025, and ending June 30, 2026, as follows:
1 Section 4.000. An appropriation may be comprised in whole or in part of 2 a one-time amount, and such one-time amount shall be construed 3 to be a component part of, and not in addition to, the stated 4 appropriation amount. Any amount of an appropriation identified 5 as “one-time” in this act shall not be considered an addition to 6 any ongoing core appropriation(s) in future fiscal periods beyond 7 June 30, 2026. Any amount identified as one-time may, however, 8 be requested in any future fiscal period as a new decision item.
1 Section 4.005. To the Department of Revenue CCS SCS HCS HB 4 2
2 For collecting highway related fees and taxes, provided ten percent 3 (10%) flexibility is allowed between personal service and 4 expense and equipment, ten percent (10%) flexibility is allowed 5 between Sections 4.005, 4.010, 4.015, 4.020, and 4.025, and three 6 percent (3%) flexibility is allowed from this section to Section 7 4.175 8 Personal Service .............................................................................................$9,706,970 9 Annual salary adjustment in accordance with Section 105.005, 10 RSMo ......................................................................................................................8,564 11 Expense and Equipment........................................................................... 2,913,317 12 From General Revenue Fund (1101) .........................................................................12,628,851
13 Personal Service .............................................................................................11,669,970 14 Annual salary adjustment in accordance with Section 105.005, 15 RSMo ......................................................................................................................1,256 16 Expense and Equipment........................................................................... 9,279,528 17 From State Highways and Transportation Department Fund (1644).........................20,950,754
18 Personal Service ....................................................................................................54,126 19 Expense and Equipment........................................................................... 745,000 20 From Motor Vehicle Administration Technology Fund (1696) .....................................799,126
21 For a new motor vehicle and driver licensing computer system, including 22 design and procurement analysis, provided three percent (3%) 23 flexibility is allowed from this section to Section 4.175 24 Personal Service 25 From General Revenue Fund (1101) ..............................................................................245,505
26 Personal Service ...............................................................................................1,481,598 27 Expense and Equipment (including $746,400 one-time) ......................... 982,249 28 From Motor Vehicle Administration Technology Fund (1696) .......................... 2,463,847 29 Total (Not to exceed 483.59 F.T.E.) ........................................................................$37,088,083
1 Section 4.010. To the Department of Revenue 2 For the Division of Taxation, provided ten percent (10%) flexibility is 3 allowed between personal service and expense and equipment, 4 ten percent (10%) flexibility is allowed between Sections 4.005, 5 4.010, 4.015, 4.020, and 4.025, and three percent (3%) flexibility 6 is allowed from this section to Section 4.175 7 Personal Service ...........................................................................................$26,145,307 CCS SCS HCS HB 4 3
8 Expense and Equipment........................................................................... 1,955,651 9 From General Revenue Fund (1101) .........................................................................28,100,958 10 Personal Service ....................................................................................................39,303 11 Expense and Equipment........................................................................... 1,071 12 From Petroleum Storage Tank Insurance Fund (1585).....................................................40,374
13 Personal Service ....................................................................................................48,902 14 Expense and Equipment........................................................................... 2,818 15 From Petroleum Inspection Fund (1662) ..........................................................................51,720
16 Personal Service ....................................................................................................74,833 17 Expense and Equipment........................................................................... 4,163 18 From Health Initiatives Fund (1275) ................................................................................78,996
19 Personal Service ..................................................................................................836,485 20 Expense and Equipment........................................................................... 8,277 21 From Conservation Commission Fund (1609) ...............................................................844,762
22 For organizational dues, provided three percent (3%) flexibility is 23 allowed from this section to Section 4.175 24 From General Revenue Fund (1101) ..............................................................................212,401
25 For the integrated tax system, provided three percent (3%) flexibility is 26 allowed from this section to Section 4.175 27 Expense and Equipment 28 From General Revenue Fund (1101) ...........................................................................7,500,000 29 From Missouri Veterans’ Health and Care Fund (1606) ..................................... 150,000 30 Total (Not to exceed 513.00 F.T.E.) ........................................................................$36,979,211
1 Section 4.015. To the Department of Revenue 2 For the Division of Motor Vehicle and Driver Licensing, provided ten 3 percent (10%) flexibility is allowed between personal service and 4 expense and equipment, ten percent (10%) flexibility is allowed 5 between Sections 4.005, 4.010, 4.015, 4.020, and 4.025, and three 6 percent (3%) flexibility is allowed from this section to Section 7 4.175 8 Personal Service ................................................................................................$538,764 9 Expense and Equipment........................................................................... 355,232 10 From General Revenue Fund (1101) ..............................................................................893,996 CCS SCS HCS HB 4 4
11 Personal Service ......................................................................................................3,574 12 Expense and Equipment........................................................................... 253,776 13 From Department of Revenue - Federal Fund (1132) ....................................................257,350
14 Personal Service ..................................................................................................285,010 15 Expense and Equipment........................................................................... 245,840 16 From Motor Vehicle Commission Fund (1588) .............................................................530,850
17 Personal Service ......................................................................................................8,911 18 Expense and Equipment........................................................................... 9,953 19 From Department of Revenue Specialty Plate Fund (1775). ............................... 18,864 20 Total (Not to exceed 32.05 F.T.E.) ............................................................................$1,701,060
1 Section 4.020. To the Department of Revenue 2 For the Division of Legal Services, provided ten percent (10%) flexibility 3 is allowed between personal service and expense and equipment, 4 ten percent (10%) flexibility is allowed between Sections 4.005, 5 4.010, 4.015, 4.020, and 4.025, and three percent (3%) flexibility 6 is allowed from this section to Section 4.175 7 Personal Service .............................................................................................$2,588,690 8 Expense and Equipment........................................................................... 192,426 9 From General Revenue Fund (1101) ...........................................................................2,781,116
10 Personal Service ..................................................................................................282,500 11 Expense and Equipment........................................................................... 211,728 12 From Department of Revenue - Federal Fund (1132) ....................................................494,228
13 Personal Service ..................................................................................................610,648 14 Expense and Equipment........................................................................... 28,140 15 From Motor Vehicle Commission Fund (1588) .............................................................638,788
16 Personal Service ....................................................................................................53,628 17 Expense and Equipment........................................................................... 3,323 18 From Tobacco Control Special Fund (1984) ....................................................... 56,951 19 Total (Not to exceed 55.40 F.T.E.) ............................................................................$3,971,083
1 Section 4.025. To the Department of Revenue 2 For the Division of Administration, provided ten percent (10%) 3 flexibility is allowed between personal service and expense and 4 equipment, ten percent (10%) flexibility is allowed between CCS SCS HCS HB 4 5
5 Sections 4.005, 4.010, 4.015, 4.020, and 4.025, and three percent 6 (3%) flexibility is allowed from this section to Section 4.175 7 Personal Service .............................................................................................$2,256,280 8 Annual salary adjustment in accordance with Section 105.005, 9 RSMo ......................................................................................................................1,599 10 Expense and Equipment........................................................................... 371,227 11 From General Revenue Fund (1101) ...........................................................................2,629,106
12 Personal Service ....................................................................................................75,487 13 Expense and Equipment........................................................................... 3,470,006 14 From Department of Revenue - Federal Fund (1132) .................................................3,545,493
15 Personal Service ....................................................................................................35,931 16 Expense and Equipment........................................................................... 1,462,900 17 From Child Support Enforcement Fund (1169) ...........................................................1,498,831
18 For postage, provided three percent (3%) flexibility is allowed from this 19 section to Section 4.175 20 Expense and Equipment 21 From General Revenue Fund (1101) ...........................................................................4,320,418 22 From Health Initiatives Fund (1275) ..................................................................................5,373 23 From Motor Vehicle Commission Fund (1588) ...............................................................44,029 24 From Conservation Commission Fund (1609) .................................................... 1,343 25 Total (Not to exceed 49.51 F.T.E.) ..........................................................................$12,044,593
1 Section 4.030. To the Department of Revenue 2 For distribution to any political subdivision(s) to offset tax credits 3 awarded by the state of Missouri for property taxes levied on 4 qualified rolling stock 5 From General Revenue Fund (1101) ............................................................................$500,000
1 Section 4.035. To the Department of Revenue 2 For distribution to port authorities to expand, develop, and redevelop 3 advanced industrial manufacturing zones including the 4 satisfaction of bonds, managerial, engineering, legal, research, 5 promotion, and planning expenses 6 From Port Authority AIM Zone Fund (1583) ............................................................$2,091,155
7 For distribution to targeted industrial manufacturing enhancement zone 8 boards to expand, develop, and redevelop targeted industrial CCS SCS HCS HB 4 6
9 manufacturing enhancement zones including the satisfaction of 10 bonds, managerial, engineering, legal, research, promotion, and 11 planning expenses 12 From TIME Zone Fund (1604) ............................................................................ 1,000,000 13 Total ...........................................................................................................................$3,091,155
1 Section 4.040. To the Department of Revenue 2 For fees to counties as a result of delinquent collections made by circuit 3 attorneys or prosecuting attorneys and payment of collection 4 agency fees 5 From General Revenue Fund (1101) .........................................................................$2,900,000
1 Section 4.045. To the Department of Revenue 2 For fees to counties for the filing of lien notices and lien releases 3 From General Revenue Fund (1101) ............................................................................$200,000
1 Section 4.050. To the Department of Revenue 2 For distribution to cities and counties of all funds accruing to the Motor 3 Fuel Tax Fund under the provisions of Sections 30(a) and 30(b), 4 Article IV, of the Constitution of Missouri 5 From Motor Fuel Tax Fund (1673) ........................................................................$536,000,000
1 Section 4.055. To the Department of Revenue 2 For distribution of emblem use fee contributions collected for specialty 3 plates 4 From General Revenue Fund (1101) ..............................................................................$34,100
1 Section 4.060. To the Department of Revenue 2 For refunds for overpayment or erroneous payment of any tax or any 3 payment credited to the General Revenue Fund 4 From General Revenue Fund (1101) ..................................................................$1,830,700,000
1 Section 4.065. To the Department of Revenue 2 For refunds for overpayment or erroneous payment of any tax or any 3 payment credited to Federal and Other Funds 4 From Federal and Other Funds (Various) .......................................................................$50,000
1 Section 4.070. To the Department of Revenue CCS SCS HCS HB 4 7
2 For refunds for any overpayment or erroneous payments of any tax or 3 fee credited to the State Highways and Transportation 4 Department Fund 5 From State Highways and Transportation Department Fund (1644).........................$1,200,000
1 Section 4.075. To the Department of Revenue 2 For refunds for any overpayment or erroneous payment of any amount 3 credited to the Aviation Trust Fund 4 From Aviation Trust Fund (1952)...................................................................................$50,000
1 Section 4.080. To the Department of Revenue 2 For refunds and distributions of motor fuel taxes 3 From State Highways and Transportation Department Fund (1644).......................$38,231,618
1 Section 4.085. To the Department of Revenue 2 For refunds for overpayment or erroneous payment of any tax or any 3 payment credited to the Workers’ Compensation Fund 4 From Workers’ Compensation Fund (1652) ..............................................................$2,000,000
1 Section 4.090. To the Department of Revenue 2 For refunds for overpayment or erroneous paym