# Missouri HB594: Relating to taxation Missouri HB594, Relating to taxation, is a 2025 Regular Session House bill sponsored by Chad Perkins (Republican); status signed, last action 2025-07-10 (Delivered to Secretary of State (G)); PRIA reads it as touching household money (as of 2026-10-17). - Canonical: https://policyrisk.com/state-bill/MO-HB594-2025 - As of: 2026-10-17 - Plain-text twin of the page above; the HTML and this file carry the same facts. ## Facts - Bill: Missouri HB594 - State: Missouri - Session: 2025 Regular Session - Title: Relating to taxation - Status: signed - Chamber: House - Introduced: 2024-12-17 - Last action: 2025-07-10, Delivered to Secretary of State (G) - Sponsor: Chad Perkins (Republican) - Cosponsors: 8 - Touches household money: yes - Roll calls: 8 (352 yes, 146 no in all) - Economic provisions PRIA read: 10 ## Summary No summary available. ## Bill overview: provisions PRIA read - Investors get full capital gains subtraction: benefit, high. For tax years beginning January 1, 2025, or later, individuals can subtract 100% of federally reported capital-gain income. The subtraction reduces Missouri adjusted gross income for individuals subject to Missouri's individual income tax. It lowers state taxable income, not federal taxable income. - Seniors keep property tax credit baseline: benefit, low. For eligible county property-tax credit recipients, a lower tax bill generally resets the credit's starting year for future calculations. The law prevents that reset when the drop comes solely from a levy reduction under section 321.554. This preserves the existing starting year in that case. - Shoppers pay less tax on hygiene products: benefit, low. Retail sales of diapers, incontinence products, and feminine hygiene products are exempt from Missouri's state sales tax. Buyers save the tax on qualifying purchases. Savings depend on how much they buy and the applicable tax rate. - City lodging taxes can support community centers: benefit, low. Charter cities over 100,000 residents in first-class charter counties can use lodging-tax money for community-center operating costs. This adds to allowed spending on tourism promotion, operation, and development. The rule applies to voter-approved lodging taxes of 5%–7%; the change does not itself… - Broadband providers get equipment tax exemption: benefit, low. For tax years beginning January 1, 2026, or later, broadband providers get a machinery and equipment tax exemption. It covers Missouri state and local sales and use taxes on equipment used to provide broadband service. Providers must give sellers a written exemption certificate. The direct savings… - Business capital gains break gets trigger: benefit, low. Entities taxed under section 143.071 gain a subtraction for 100% of federally reported capital-gain income. It starts with tax years beginning January 1 after a year when Missouri's top individual tax rate reaches 4.5% or less. The law ties this business tax break to that rate trigger, rather than… - Fire districts trade sales and property taxes: mixed, medium. Ambulance and fire districts can seek voter approval for sales taxes capped at 1%, up from 0.5%, with county-based exclusions removed. Districts must cut property-tax revenue by 50% of the prior year's sales-tax receipts and spend sales-tax money on ballot-listed purposes. Voters can petition to re… - Counties can seek higher police taxes: mixed, low. Eligible counties can ask voters to approve a law-enforcement sales tax capped at 1%, up from 0.5%. First-class charter counties with more than 400,000 residents are excluded from that authority. Beginning August 28, 2025, a separate rule allows combined law-enforcement sales taxes under section 67… - County lodging taxes cover more stays: mixed, low. County lodging taxes can cover sleeping rooms or cabins at bed-and-breakfast inns and campgrounds, alongside hotels and motels. The tax is capped at 6% per occupied room or cabin per night and funds only tourism promotion. Added eligible counties have 17,601–18,999 residents and county seats of eit… - More cities can seek safety taxes: mixed, low. More cities and villages can seek voter-approved sales taxes capped at 0.5% for police, fire, and emergency medical services. Added places include villages of 431–479 partly in counties of 40,001–49,999 with county seats of 2,001–5,999. Added multi-county cities have 16,001–17,999 or 51,001–57,999… ## Sponsors and cosponsors - Sponsor: Chad Perkins (Republican), House - Cosponsor: Ann Kelley (Republican), House - Cosponsor: Bill Irwin (Republican), House - Cosponsor: Bill Lucas (Republican), House - Cosponsor: Brian Seitz (Republican), House - Cosponsor: Deanna Self (Republican), House - Cosponsor: Ed Lewis (Republican), House - Cosponsor: John Hewkin (Republican), House - Cosponsor: Ron Fowler (Republican), House ## Roll call votes | Date | Chamber | Motion | Result | Yes | No | Other | | --- | --- | --- | --- | --- | --- | --- | | 2025-05-07 | House | Reported Do Pass | pass | 6 | 2 | | | 2025-05-07 | House | Truly Agreed To and Finally Passed | pass | 102 | 41 | 10 | | 2025-05-07 | House | House Adopts - SS#2 | pass | 102 | 41 | 10 | | 2025-04-07 | Senate | Third Read and Passed | pass | 27 | 6 | | | 2025-02-13 | House | Third Read and Passed | pass | 100 | 48 | 1 | | 2025-02-13 | House | Reported Do Pass | pass | 3 | 2 | | | 2025-02-06 | House | Reported Do Pass | pass | 6 | 3 | | | 2025-01-29 | House | HCS Reported Do Pass | pass | 6 | 3 | | ## Actions (68) - 2025-07-10: Delivered to Secretary of State (G) (House) - 2025-07-10: Approved by Governor (G) (House) - 2025-05-30: Delivered to Governor (House) - 2025-05-30: Signed by President Pro Tem (Senate) - 2025-05-29: Signed by House Speaker (House) - 2025-05-07: House Message (House) - 2025-05-07: Truly Agreed To and Finally Passed - AYES: 102 NOES: 41 PRESENT: 10 (House) - 2025-05-07: House Adopts - SS#2 AYES: 102 NOES: 41 PRESENT: 10 (House) - 2025-05-07: Taken Up (House) - 2025-05-07: Reported Do Pass - AYES: 6 NOES: 2 PRESENT: 0 (House) - 2025-04-10: Voted Do Pass (House) - 2025-04-10: Executive Session Completed (House) - 2025-04-07: Referred: Fiscal Review (House) - 2025-04-07: Reported to the House with... - SS#2 (House) - 2025-04-07: Third Read and Passed - AYES: 27 NOES: 6 PRESENT: 0 (Senate) - 2025-04-07: Taken Up (Senate) - 2025-04-07: Reported Do Pass (Senate) - 2025-04-07: Voted Do Pass (Senate) - 2025-04-07: Executive Session Held (Senate) - 2025-04-03: Executive Session Scheduled - Monday, April 7, 2025, 3:15 p.m., Senate Committee Room 2 - 1st Floor - 2025-04-02: Referred: Fiscal Oversight (Senate) - 2025-04-02: SS#2 Adopted (Senate) - 2025-04-02: Taken Up (Senate) - 2025-04-01: Placed on Informal Calendar - SS#2, Pending (Senate) - 2025-04-01: SS#2 Offered (Senate) - 2025-04-01: SS Withdrawn (Senate) - 2025-04-01: Taken Up (Senate) - 2025-04-01: Placed on Informal Calendar - SA to SS, pending (Senate) - 2025-04-01: SS Offered (Senate) - 2025-04-01: Taken Up - SA 1 withdrawn (Senate) - 2025-03-11: Placed on Informal Calendar - SA 1, pending (Senate) - 2025-03-11: Taken Up for Third Reading (Senate) - 2025-03-10: Reported Do Pass (Senate) - 2025-03-10: Voted Do Pass (Senate) - 2025-03-10: Executive Session Held (Senate) - 2025-03-07: Executive Session Scheduled - Monday, March 10, 2025, 3:30 p.m., Senate Committee Room 2. - 2025-03-03: Executive Session Scheduled - Bill Not Heard - 2025-02-27: Executive Session Scheduled - Monday, March 3, 2025, 3:30 p.m., Senate Committee Room 1. - 2025-02-27: Referred: Fiscal Oversight (Senate) - 2025-02-27: Reported Do Pass (Senate) - 2025-02-25: Voted Do Pass (Senate) - 2025-02-25: Executive Session Held (Senate) - 2025-02-25: Public Hearing Held (Senate) - 2025-02-24: Public Hearing Scheduled - Tuesday, February 25, 2025, 8:00 a.m., Senate Lounge (Senate) - 2025-02-20: Second read and referred: General Laws (Senate) - 2025-02-13: Reported to the Senate and First Read (Senate) - 2025-02-13: Third Read and Passed - AYES: 100 NOES: 48 PRESENT: 1 (House) - 2025-02-13: Taken Up for Third Reading (House) - 2025-02-13: Reported Do Pass - AYES: 3 NOES: 2 PRESENT: 0 (House) - 2025-02-13: Voted Do Pass (House) - 2025-02-13: Executive Session Completed (House) - 2025-02-11: Referred: Fiscal Review (House) - 2025-02-11: Perfected (House) - 2025-02-11: HCS Adopted (House) - 2025-02-11: Title of Bill - Agreed To (House) - 2025-02-11: Taken Up for Perfection (House) - 2025-02-06: Reported Do Pass - AYES: 6 NOES: 3 PRESENT: 0 (House) - 2025-02-06: Voted Do Pass (House) - 2025-02-06: Executive Session Completed (House) - 2025-01-30: Referred: Rules - Administrative (House) - 2025-01-29: HCS Reported Do Pass - AYES: 6 NOES: 3 PRESENT: 0 (House) - 2025-01-29: HCS Voted Do Pass (House) - 2025-01-29: Executive Session Completed (House) - 2025-01-22: Public Hearing Completed (House) - 2025-01-21: Referred: Commerce (House) - 2025-01-09: Read Second Time (House) - 2025-01-08: Read First Time (House) - 2024-12-17: Prefiled (House) ## Bill text - Truly Agreed, 2025-05-07: [PDF](https://documents.house.mo.gov/billtracking/bills251/hlrbillspdf/1683S.04T.pdf) - Perfected, 2025-02-11: [PDF](https://documents.house.mo.gov/billtracking/bills251/hlrbillspdf/1683H.02P.pdf) - Committee Substitute, 2025-01-29: [PDF](https://documents.house.mo.gov/billtracking/bills251/hlrbillspdf/1683H.02C.pdf) - Senate Substitute, 2025-01-29: [PDF](https://documents.house.mo.gov/billtracking/bills251/hlrbillspdf/1683S.04F.pdf) - Introduced, 2025-01-08: [PDF](https://documents.house.mo.gov/billtracking/bills251/hlrbillspdf/1683H.01I.pdf) ## Related bills - HB3: Appropriates money for the expenses, grants, refunds, and distributions of the Department of Higher Education and Workforce Development (signed) - HB8: Appropriates money for the expenses, grants, refunds, and distributions of the Department of Public Safety and the Department of National Guard (signed) - HB11: Appropriates money for the expenses, grants, refunds, and distributions of the Department of Social Services (signed) - HB10: Appropriates money for the expenses, grants, refunds, and distributions of the Department of Mental Health, the Department of Health and Senior Services, and t… (signed) - SB79: Modifies provisions relating to health care (signed) - SB271: Modifies provisions relating to emergency services (signed) ## Sources - [Truly Agreed (PDF)](https://documents.house.mo.gov/billtracking/bills251/hlrbillspdf/1683S.04T.pdf) - [Perfected (PDF)](https://documents.house.mo.gov/billtracking/bills251/hlrbillspdf/1683H.02P.pdf) - [Committee Substitute (PDF)](https://documents.house.mo.gov/billtracking/bills251/hlrbillspdf/1683H.02C.pdf) - [Senate Substitute (PDF)](https://documents.house.mo.gov/billtracking/bills251/hlrbillspdf/1683S.04F.pdf) - [Introduced (PDF)](https://documents.house.mo.gov/billtracking/bills251/hlrbillspdf/1683H.01I.pdf) ## Related - [HB3: Appropriates money for the expenses, grants, refunds, and distributions of the…](https://policyrisk.com/state-bill/MO-HB3-2025) - [HB8: Appropriates money for the expenses, grants, refunds, and distributions of the…](https://policyrisk.com/state-bill/MO-HB8-2025) - [HB11: Appropriates money for the expenses, grants, refunds, and distributions of the…](https://policyrisk.com/state-bill/MO-HB11-2025) - [HB10: Appropriates money for the expenses, grants, refunds, and distributions of the…](https://policyrisk.com/state-bill/MO-HB10-2025) - [SB79: Modifies provisions relating to health care](https://policyrisk.com/state-bill/MO-SB79-2025) - [SB271: Modifies provisions relating to emergency services](https://policyrisk.com/state-bill/MO-SB271-2025) - [Missouri bills](https://policyrisk.com/states/missouri/bills) - [Missouri state hub](https://policyrisk.com/states/missouri) - [All state legislation](https://policyrisk.com/state-bills) Source: PRIA, https://policyrisk.com/state-bill/MO-HB594-2025 (as of 2026-10-17).