MO HJR174

Proposes a constitutional amendment to eliminate Missouri's state individual income tax once the top rate falls below 1.4%, effective January 1, 2031 or later depending on revenue triggers

Authorizes the General Assembly to expand state and local sales and use taxes to cover any goods and services for the purpose of reducing and eliminating the individual income tax

Requires political subdivisions beginning July 1, 2029 to offset additional sales tax revenue by reducing sales/use tax rates, personal property tax levies, residential real property tax levies, or earnings tax rates—but prohibits any reduction in public school funding

Mandates that constitutionally imposed sales and use tax rates (except Article XIV taxes) be adjusted beginning July 1, 2029 to produce revenue equal to the inflation-adjusted median of the prior three fiscal years

Would be submitted to Missouri voters at the November 2026 general election or a special election called by the governor