MO HB2379

Counties and cities not within a county may impose a voter-approved sales tax to establish an "Early Childhood Education Fund" for improving quality, affordability, and access to early childhood development programs for children aged five and younger

Revenues collected for early childhood education are exempt from the standard distribution formula that splits proceeds between counties and municipalities in first class charter counties with 900,000+ population

A board of directors established under section 210.861 would have sole administrative control of the fund, with priority given to children in financial need

Eligible providers include public and private entities licensed or registered by the Missouri Department of Elementary and Secondary Education, such as preschools, child care centers, Head Start programs, and family child care homes

Board members are prohibited from serving on the governing body, having financial interest in, or being employed by any entity receiving funds from the early childhood education fund