SJR 115 is a proposed constitutional amendment that would be submitted to Missouri voters. It would repeal and replace two provisions of Article X dealing with taxation, with the central goal of eliminating the state individual income tax under specified conditions. The measure ties that elimination to revenue triggers established by the General Assembly and provides that, once those triggers are met and the top individual income tax rate falls below 1.4 percent, Missouri could no longer impose an individual income tax for tax years beginning in 2031 or later, while preserving the ability to collect taxes already owed for prior years.
The resolution also authorizes a broader restructuring of Missouri’s tax system. It would allow the sales and use tax base to be expanded to additional goods and services if the expansion is enacted for the purpose of reducing and eliminating the state individual income tax. In exchange, the measure requires reductions in certain constitutionally imposed sales tax rates beginning in 2029 and directs local governments with higher sales tax rates to reduce other local tax burdens, such as property tax levies or earnings taxes, in amounts roughly equal to the new revenue generated by the expanded tax base. It also directs the state auditor and the director of revenue to play roles in calculating reduced rates and preventing circumvention of the new tax rules.
Impact
If approved by voters, SJR 115 would significantly alter Missouri’s constitutional tax structure by limiting the state’s ability to levy an individual income tax and by authorizing a broader sales tax base to offset that change. It would amend Article X of the Missouri Constitution, affect state income tax authority, sales and use tax authority, and certain local taxing powers, including county, city, town, village, and other political subdivision tax rates. It would also interact with constitutional provisions governing revenue limits and spending requirements by exempting certain tax increases tied to income tax elimination from specified constitutional constraints.
Sentiment
Based on the bill text alone and the absence of committee transcripts or recorded votes in the provided materials, the measure appears to be framed as a tax-reform and tax-relief proposal rather than a narrow technical change. Its structure suggests support from lawmakers favoring income tax elimination and a shift toward consumption-based taxation, while also signaling concern for preserving revenue neutrality through sales tax base expansion and rate adjustments. Because no discussion or vote history is provided, there is no documented committee or floor sentiment to characterize beyond the bill’s policy direction.
Contention
The main points of contention are likely to be the elimination of the state individual income tax, the expansion of sales and use taxes to services and other transactions, and the required adjustments to local tax rates and levies. Opponents may object to shifting the tax burden toward consumption taxes, the potential impact on lower- and middle-income taxpayers, and the complexity of linking tax elimination to revenue triggers and future rate calculations. Local governments and school funding interests may also scrutinize the provisions requiring reductions in local tax revenue, although the resolution states that no adjustment may reduce funding for public schools.