MO HJR104

Proposes a constitutional amendment to be submitted to Missouri voters at the November 2016 general election or a special election called by the governor

Prohibits the General Assembly from enacting any new income or earnings taxes on or after January 1, 2030, with limited exceptions

Bars counties and political subdivisions from levying income or earnings taxes after January 1, 2030, except for gross receipts taxes already enacted and imposed as of December 31, 2016

Renders null and void any state law authorizing local income or earnings taxes effective January 1, 2030, preserving only pre-existing gross receipts taxes

Maintains current taxing authority and income tax definitions until January 1, 2030, after which the restrictions take effect