Missouri 2026 Regular Session Status: In Committee

SB 950 — Modifies provisions relating to taxation

Last action — Second Read and Referred S General Laws Committee

  1. ✓
    Introduced
  2. 2
    In Committee
  3. 3
    Passed Senate
  4. 4
    Passed House
  5. 5
    To Executive
  6. 6
    Enacted

This bill is in committee in the Senate. Introduced December 01, 2025. It must pass committee before a floor vote.

Next likely step: a committee vote, then a floor vote in the Senate.

Odds of enactment

Low chance

Based on the sponsor, cosponsors, and committee posture, this bill has a low chance of becoming law.

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A statistical estimate from our own model of past outcomes — an insight, not a guarantee. Policymaking is volatile.

Prognosis

Stalled 14% · moderate confidence

  • In Committee

    Current position in the legislative process.

  • 1 sponsor

    1 primary, 0 co-sponsors signed on.

Based on stage, sponsorship breadth, committee status, recorded votes, and cross-state momentum — a description of the observable signals, not a prediction.

Summary

SB 950 - This act modifies several provisions relating to taxation. INDIVIDUAL INCOME TAX For all tax years beginning on or after January 1, 2027, this act reduces the top rate of tax by 0.17%. Such reduction in the top rate of tax shall only occur if one or more institutions is subject to the tax on the endowments of higher education institutions imposed under this act. (Section 143.011) HIGHER EDUCATION ENDOWMENT TAX For all tax years beginning on or after January 1, 2027, this act imposes a tax on the endowments of qualifying institutions of higher education at a rate of 1.9% of the aggregate fair market value of the assets of such endowments. The tax shall apply to the endowments, as defined in the act, of higher education institutions that 1) are affiliated with, or provide medical faculty to, any abortion facility, 2) offer specific medical residencies or fellowships that offer training in performing or inducing abortions, or 3) support in any manner any abortion facility where abortions are performed or induced when not necessary to save the life of the mother. Any institution that becomes a qualifying institution of higher education on or after January 1, 2027, shall remain subject to the tax imposed by the act regardless of whether such institution no longer meets the definition of qualifying institution of higher education as defined in the act. All revenues generated by the endowment tax shall be deposited in the General Revenue Fund. (Section 146.200) This act is identical to HB 3444 (2026), SB 27 (2025), SB 1143 (2024), HB 2114 (2024), SB 290 (2023), SB 892 (2022), HB 1874 (2022), SB 451 (2021), and HB 302 (2021), and is substantially similar to HB 1332 (2023), SCS/SB 574 (2020), and SCS/SB 188 (2019). JOSH NORBERG

Bill Text

Action History

  1. Second Read and Referred S General Laws Committee

  2. S First Read

  3. Prefiled

Sponsors

Sponsorship breakdown

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1 sponsors · 0 co-sponsors · 198 not signed on

Sponsors (1)

Co-sponsors (0)

None.

Not signed on (198)

198 members have not signed on to this bill.

Show all 198 →

"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Subjects

taxation education
Cross-referencing the record. Reading this bill against every other bill in the corpus by meaning, not keywords. Only the first open is slow. It’s instant for you after this. Matching · Ranking · Engrossing

Frequently asked questions

What does SB 950 do?
SB 950 - This act modifies several provisions relating to taxation. INDIVIDUAL INCOME TAX For all tax years beginning on or after January 1, 2027, this act reduces the top rate of tax by 0.17%. Such reduction in the top rate of tax shall only occur if one or more institutions is subject to the tax on the endowments of higher education institutions imposed under this act. (Section 143.011) HIGHER EDUCATION ENDOWMENT TAX For all tax years beginning on or after January 1, 2027, this act imposes a tax on the endowments of qualifying institutions of higher education at a rate of 1.9% of the aggregate fair market value of the assets of such endowments. The tax shall apply to the endowments, as defined in the act, of higher education institutions that 1) are affiliated with, or provide medical faculty to, any abortion facility, 2) offer specific medical residencies or fellowships that offer training in performing or inducing abortions, or 3) support in any manner any abortion facility where abortions are performed or induced when not necessary to save the life of the mother. Any institution that becomes a qualifying institution of higher education on or after January 1, 2027, shall remain subject to the tax imposed by the act regardless of whether such institution no longer meets the definition of qualifying institution of higher education as defined in the act. All revenues generated by the endowment tax shall be deposited in the General Revenue Fund. (Section 146.200) This act is identical to HB 3444 (2026), SB 27 (2025), SB 1143 (2024), HB 2114 (2024), SB 290 (2023), SB 892 (2022), HB 1874 (2022), SB 451 (2021), and HB 302 (2021), and is substantially similar to HB 1332 (2023), SCS/SB 574 (2020), and SCS/SB 188 (2019). JOSH NORBERG
Who sponsors SB 950?
SB 950 is sponsored by Mike Moon.
What is the current status of SB 950?
This bill is in committee in the Senate. Introduced December 01, 2025. It must pass committee before a floor vote.
Where can I track SB 950?
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