MO SJR68

Proposes a constitutional amendment to Article X of the Missouri Constitution adding new section 4(e) that prohibits taxation of unrealized gains on any asset before the asset is sold

Submitted to qualified Missouri voters for adoption or rejection at the November 2026 general election, or at a special election called by the governor

Applies broadly to "any asset," providing constitutional protection against wealth taxes or mark-to-market taxation schemes at the state level

Combines Senate Joint Resolutions 68 and 96 into a single Senate Committee Substitute measure