# Missouri HB821: Establishes the "Fair Tax Act of 2025" which replaces the state individual and corporate income tax and the estate tax with a fair tax based on all new retail sales and services

Missouri HB821, Establishes the "Fair Tax Act of 2025" which replaces the state individual and corporate income tax and the estate tax with a fair tax based on all new retail sales and services, is a 2025 Regular Session House bill sponsored by Darin Chappell (Republican); status failed, last action 2025-05-15 (Referred: Emerging Issues) (as of 2026-10-16).

- Canonical: https://policyrisk.com/state-bill/MO-HB821-2025
- As of: 2026-10-16
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: Missouri HB821
- State: Missouri
- Session: 2025 Regular Session
- Title: Establishes the "Fair Tax Act of 2025" which replaces the state individual and corporate income tax and the estate tax with a fair tax based on all new retail sales and services
- Status: failed
- Chamber: House
- Introduced: 2025-01-09
- Last action: 2025-05-15, Referred: Emerging Issues
- Sponsor: Darin Chappell (Republican)
- Cosponsors: 1
- Touches household money: no
- Economic provisions PRIA read: 0

## Summary

No summary available.

## Bill overview

No economic impacts identified for this bill.

## Sponsors and cosponsors

- Sponsor: Darin Chappell (Republican), House
- Cosponsor: John Simmons (Republican), House

## Actions (3)

- 2025-05-15: Referred: Emerging Issues (House)
- 2025-01-10: Read Second Time (House)
- 2025-01-09: Introduced and Read First Time (House)

## Bill text

- Introduced, 2025-01-09: [PDF](https://documents.house.mo.gov/billtracking/bills251/hlrbillspdf/1666H.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
- [Introduced (PDF)](https://documents.house.mo.gov/billtracking/bills251/hlrbillspdf/1666H.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-HB821-2025 (as of 2026-10-16).