SJR 91 is a proposed constitutional amendment that would revise Article X, Section 4(d) of the Missouri Constitution, which governs how the General Assembly may define income for state income tax purposes. The resolution would repeal the current section and replace it with language allowing lawmakers to define income by reference to federal tax law as it exists now or changes in the future, including retroactive federal changes. It also preserves the General Assembly’s authority to make exceptions, additions, or modifications to the federal provisions it adopts by reference.
The proposal would continue to require the legislature to set the income tax rate or rates in any such law, while keeping the constitutional cap that the rate may not exceed 4.7 percent. In practical terms, the measure is aimed at giving Missouri greater flexibility to conform state income tax definitions to federal law over time, while still limiting the maximum rate the state can impose.
Impact
If adopted, SJR 91 would amend the Missouri Constitution and change the legal framework for state income taxation by updating how income may be defined in state law. It would affect the General Assembly’s authority to draft income tax statutes, especially those that incorporate federal tax definitions, and would preserve the existing constitutional ceiling on income tax rates. The measure would not itself change tax rates or create a new tax, but it would alter the constitutional rules governing future income tax legislation and could reduce the need for repeated statutory updates when federal tax law changes.
Sentiment
Based on the available record, the bill appears to have been introduced as a technical or policy-driven tax amendment, with no committee transcript or recorded votes available in the provided materials to show active debate or opposition. The caption and text suggest a straightforward effort to modernize Missouri’s income tax conformity rules. Because there is no discussion or voting history included, the overall sentiment cannot be measured directly, but the measure appears to be presented in a neutral, administrative manner rather than as a highly contentious proposal.
Contention
The main point of potential contention is the degree of flexibility the amendment would give lawmakers to tie Missouri’s income tax base to federal law changes, including future and retroactive changes. Supporters would likely view this as simplifying tax administration and keeping state law aligned with federal definitions, while critics might worry about reduced legislative control, automatic incorporation of federal changes, or uncertainty created by retroactive federal tax provisions. Another possible issue is that the amendment preserves the 4.7 percent cap, so debate could focus more on conformity and drafting authority than on tax rate increases.