MO HB3149

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 programs for children five years and younger, prioritizing children in financial need.

Revenues collected for early childhood education purposes are exempt from the standard distribution formula that applies to first class charter counties with 900,000+ population (which normally splits proceeds between county and municipalities).

A board of directors established under section 210.861 will have sole administrative control of the fund and may contract with public, private, nonprofit, or for-profit childcare providers including 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.

The board may accept gifts, solicit and expend grants from private or public entities, and audit all fund expenditures, but cannot be mandated to expend funds by state legislation without majority voter approval.