Missouri Tax Research Independent · Non-partisan · March 2026
Public Interest Research

Missouri's Income Tax Repeal: What the Research Actually Shows

A proposal to eliminate Missouri's income tax and replace it with an expanded sales tax is moving through the state legislature. This site compiles independent research on what the proposal does, who benefits, who pays, and what happened when Kansas tried it.

Research compiled from Missouri Independent, KCUR, St. Louis Public Radio, Missouri Budget Project, the Institute on Taxation and Economic Policy, the Tax Foundation, the Center on Budget and Policy Priorities, Brookings Institution, and Missouri legislative records. All sources cited throughout. Updated March 2026.
Active legislation — Senate vote pending The Missouri House passed House Joint Resolutions 173 and 174 on March 12–13, 2026 by a 98-54 vote. It now moves to the Missouri Senate. The session ends May 15, 2026. If the Senate approves it, Missouri voters will decide — likely in November 2026.

What Is Being Proposed — in Plain Terms

Missouri's governor and legislature want to eliminate the state income tax — the tax deducted from your paycheck — and replace it with a much higher sales tax on things you buy. This is not a tax cut. The state still needs the same amount of money to run. What changes is who pays it.

Income tax generates today
$9.2B
Per year — 65% of Missouri's entire state budget
Current sales tax generates
$3.1B
Would need to nearly quadruple to replace income tax on current base
Projected combined tax rate
17–19¢
Per dollar spent — up from roughly 8–9¢ today (Missouri Budget Project estimate)
House vote
98–54
Nearly party-line. Now pending in the Missouri Senate.
The Core Fact
This is not a tax cut. It is a tax shift — from the wealthy to the working class. The total tax burden on Missouri does not disappear. It relocates.

What Most Missourians Are Not Picturing

When most people imagine "higher sales tax," they picture paying a little more on groceries or a new appliance. That picture misses something critical: the proposal would give the legislature authority to add sales tax to things you pay for today that currently have zero Missouri sales tax.

The only way the revenue math gets close to working is if the state taxes a much wider range of transactions than it does now. Here are common monthly expenses currently carrying no Missouri sales tax — all within scope of what the legislature could tax under this proposal:

Streaming servicesNetflix, Hulu, Disney+, Max, Amazon Prime Video, ESPN+, Peacock, Paramount+
Music & audioSpotify, Apple Music, Audible, Amazon Music
Software subscriptionsMicrosoft 365, Adobe, TurboTax, antivirus, iCloud, Google Drive
Internet & cell serviceHome broadband, monthly cell phone plans
Home servicesLawn care, house cleaning, pest control
Repair & tradesPlumber, electrician, HVAC, car repair, oil changes
Personal careHaircuts, salon visits, nail appointments, pet grooming
Other common expensesGym memberships, child care, tutoring, dry cleaning, vet visits, accounting fees

Every item above has zero sales tax in Missouri today. Every item above is within scope of what the legislature would have the authority to tax under this proposal. The bill does not specify which ones will be taxed. That decision is left to future lawmakers after voters approve the change.

From the Right — Key Finding
"The most credible right-leaning tax research organization in the country independently criticized the main pro-repeal analysis as mathematically flawed."
The Tax Foundation — which supports lower taxes and is cited by repeal supporters — found the White House's pro-repeal projection assumed Missouri could tax purchases legally prohibited under federal law, including airfare and internet access. Remove those, and the required rate rises even higher than critics projected. This is not a left-versus-right dispute about tax cuts. It is a finding from the pro-tax-cut side that this specific plan's math doesn't hold up.

Research Visuals

Four data visualizations illustrating the math problem, senior impact, pressure on services, and the state comparison.

Visual 1 of 4

The Math Problem: Where Does the Money Come From?

Sales tax collections must nearly quadruple to replace income tax revenue — and the rate needed climbs even higher under a broad service expansion.

What income tax generates today
$9.2B
Annual revenue — 65% of the state general fund
What sales tax currently generates
$3.1B
Must nearly quadruple on current base alone
Current state sales tax
4.2%
Rate needed (current base)
~12.7%
What most Missourians would pay (state + local combined)
17–19%
The Trigger Risk
If new sales tax revenue doesn't grow fast enough, the income tax stays in place while sales taxes rise. Missourians could end up paying both — higher sales tax on more things, plus the income tax they still owe.
Visual 2 of 4

What This Means for Seniors on Fixed Incomes

Most Missouri seniors pay zero state income tax. Social Security is fully exempt. For them, this proposal is not a trade — it is a straight addition with nothing on the other side.

The Critical Difference for Seniors
Seniors on Social Security don't get the trade.
They weren't paying income tax to begin with. So there is nothing to give up. Nothing is offset. Nothing is saved on the other end. For them, this is not a swap. It is a straight addition.
Monthly Expense✓ Tax Today✗ Under Sales Tax Replacement
Social Security income ($2,200/mo)$0 — fully exemptN/A (no income tax, but see below)
Groceries ($400/mo)$0 income tax~$68–76 in new sales tax
Utilities ($180/mo)$0~$31–34
Home & auto repairs ($150/mo)$0~$26–29
Streaming, phone, internet ($80/mo)$0~$14–15
Clothing & household goods ($200/mo)$0~$34–38
Estimated Monthly Tax Increase$0 (already exempt)+$173–192/month

Estimates are illustrative, applying a projected 17% combined rate to typical retiree spending categories. Actual amounts depend on which services the legislature ultimately chooses to tax. The direction of impact is consistent across analyses from across the political spectrum.

Visual 3 of 4

Triple Pressure on Disability and Human Services

Disability and social services aren't facing one threat. They are facing three simultaneous pressures — each serious on its own.

Pressure 1
$1B
Existing state budget shortfall — before any income tax changes. Disability and developmental services budgets are already being cut.
Pressure 2
$9.2B
Income tax elimination risk. If revenue growth targets aren't met, programs without mandatory funding are first in line for cuts.
Pressure 3
$2.4B
Proposed federal Medicaid & SNAP cuts (not yet enacted as of March 2026) — equal to 17% of Missouri's entire general revenue budget.
Missouri's Republican budget chair, February 2026
"I cannot promise that those [disability care services] will suffer no loss whatsoever. But what I can promise you is that it is my intention to wring every last penny out of every place else before those cuts have to be made." — Rep. Darin Chappell, Chair, House Health Budget Subcommittee
Visual 4 of 4

Success Cases, Fail Cases — and Where Missouri Fits

Proponents cite Florida, Texas, and Tennessee. But those states had structural revenue advantages before they eliminated income taxes. Missouri doesn't. The state whose profile most closely matches Missouri's is Kansas — and Kansas reversed its experiment as a failure.

✓ Works — Texas
Constitutional ban on income tax. Revenue sustained by massive oil & gas revenue and among the highest property taxes in the US. Does not fund health care or transit at comparable levels.
✓ Never switched mid-stream
✓ Works — Florida
Never had income tax. Revenue sustained by massive tourism. Trade-off: school spending of $12,415/student — lowest in the US (national avg: $17,277).
✓ Never switched mid-stream
✗ Failed — Kansas
2012: Major income tax cuts. Growth covered only 10–30% of lost revenue. Schools closed early. Bond rating downgraded. Missouri, with higher taxes, gained 7,000 residents while Kansas lost 9,000.
✗ Republican legislature reversed it in 2017 — over governor's veto
? Proposed — Missouri
No major tourism base. No significant oil/mineral revenue. Already facing ~$1B shortfall. Attempting mid-stream switch. Profile matches Kansas, not Florida or Texas.
? Goes to voters if Senate approves
The Striking Comparison
During the three years after Kansas enacted its income tax cuts, neighboring Missouri — with its higher taxes — grew by 7,000 residents. Kansas lost 9,000. The population movement argument Missouri Republicans are using to justify this proposal ran in the opposite direction when Kansas tried it.

Who Benefits — and Who Pays

Income taxes scale with ability to pay. Sales taxes do not. Shifting from one to the other produces a predictable result, confirmed by independent data across the political spectrum.

The 1% advantage, in concrete numbers

Missouri's top 1% currently pay 5.7% of their income in state and local taxes. The same group in Florida pays 2.7%. For a household earning $1.9 million — the average top 1% Missouri income — that 3 percentage point gap equals approximately $57,000 per year in additional taxes under the current system. That is the financial interest at stake.

The capital gains preview

Missouri's 2025 capital gains tax elimination — the step before this proposal — offers a documented preview. The Institute on Taxation and Economic Policy found that over 66% of the savings went to the top 1%. The average millionaire saved $43,000 annually. The average non-millionaire saved $80. That is 529 times more benefit for the highest earners. The income tax repeal is the next and larger step in the same framework.

The working middle gets hit hardest

The group that loses most is not the very poorest — households at the absolute bottom sometimes receive enough in benefits to partially offset. The hardest hit are households earning roughly $35,000 to $80,000: they currently pay some income tax but spend nearly all their income on taxable goods and services. They lose the income tax benefit without the wealth to absorb higher consumption costs.

ITEP data on comparable no-income-tax states confirms the pattern: people in the lowest 20% of income pay about one third more of their income in sales and other taxes in Tennessee, Texas, and Florida than the same group in Missouri under the current system.

The AI displacement timing problem

The workers most exposed to AI-driven job displacement in the near term are white-collar working-class employees: administrative workers, entry-level professionals, paralegals, data analysts, customer service workers. These are precisely the workers who currently pay Missouri income tax at meaningful rates, whose incomes would shrink under displacement, and who would face the highest effective burden under a consumption tax. This proposal shifts their tax burden upward at the exact moment their earning capacity is most at risk.

Who's Behind It

The House vote was 98-54, nearly entirely along party lines. The primary sponsors and leaders who designed and championed this proposal are listed below, along with the four Republicans who voted no.

Governor Mike Kehoe (R)
Governor of Missouri
Made income tax elimination his top legislative priority for 2026. The primary public advocate for the proposal since his State of the State address in January.
Rep. Jon Patterson (R, Lee's Summit)
House Speaker — Sponsor of HJR 174
Wrote and sponsored HJR 174. Managed it through the House. Called it likely the most consequential measure of his eight years in the legislature.
Rep. Bishop Davidson (R, Republic)
House Floor Manager — Sponsor of HJR 173
Co-sponsor and floor manager during House debate. Argued the proposal gives growth back to the people over time.
Sen. Cindy O'Laughlin (R, Shelbina)
Senate President Pro Tem
Reiterated that tax relief is a Senate priority. Expressed support for letting voters decide on the proposal.
Sen. Tony Luetkemeyer (R, Parkville)
Senate Majority Floor Leader
Stated the Senate had been waiting on the House version and expressed confidence in finding a path forward.

Four Republicans voted against the proposal in the House, citing concerns about seniors, rural families, agriculture, and long-term fiscal stability:

Rep. Mazzie Christensen (R, Bethany)
Voted No — House
Cited concerns about rural families and long-term fiscal stability.
Rep. Brenda Shields (R, St. Joseph)
Voted No — House
Cited concerns about the proposal's impact on working families.
Rep. Gregg Sharpe (R, Ewing)
Voted No — House
Cited concerns about agriculture and rural community impact.
Rep. Rudy Viet (R, Wardsville)
Voted No — House
Cited concerns about seniors and the state's long-term fiscal stability.

What You Can Do

This proposal has not become law. It still has to pass the Missouri Senate, then win a statewide voter referendum. You have real leverage at both steps.

01
Contact Your State Senator — Right Now
The Senate is the current gate. The session ends May 15, 2026. Your senator's vote determines whether this ever reaches a ballot. Call or email and tell them where you stand.
Find your senator →
02
Vote No If It Reaches the November Ballot
If the Senate approves it, voters decide — likely November 2026. This is a constitutional amendment: it cannot take effect without majority voter approval. Read the ballot language carefully; how it is framed may not tell the full story.
03
Vote in State Legislative Races
Missouri holds state legislative elections in November 2026. Republicans hold supermajorities in both chambers — that is why this passed 98-54. Electing legislators who oppose this proposal is the structural long-term lever.
04
Share This Research
Most Missouri voters don't know that this proposal would add sales tax to their Netflix, Spotify, internet bill, cell plan, haircut, oil change, and vet visit. Sharing plain-language research before the vote matters.

Sources & Attribution

This research compiles and synthesizes reporting and analysis from the following organizations. All findings are attributed to their original sources throughout. This site presents no original reporting — only synthesis of publicly available research and journalism.

Missouri Independent — primary legislative reporting, January–March 2026
KCUR (Kansas City Public Radio) — legislative and economic coverage
St. Louis Public Radio (STLPR) — statehouse and policy reporting
Missouri Budget Project — fiscal analysis and distributional modeling
Institute on Taxation and Economic Policy (ITEP) — Missouri: Who Pays? 7th Edition; Missouri capital gains analysis
Tax Foundation — state tax competitiveness analysis; CEA rebuttal; tariff impact data
Center on Budget and Policy Priorities — Kansas experiment analysis; state tax volatility research
Brookings Institution — Kansas tax cut experiment; data center rural impact research
White House Council of Economic Advisers — state income tax elimination analysis, January 2026
Stateline (Pew Charitable Trusts) — state tax reform coverage; data center incentive reporting
U.S. Census Bureau — education spending data; state fiscal data
Deloitte — U.S. Economic Forecast 2026–2030
RSM US — recession probability estimates, 2026
J.P. Morgan Research — recession probability analysis
Mercer Global Talent Trends 2026 — AI workforce impact data
Lincoln Institute of Land Policy — data center land and water impact research
Good Jobs First — data center subsidy analysis
Missouri Independent and Missouri legislative records — House vote and sponsor information
Missouri Office of Administration — revenue shortfall projections
Missouri Department of Economic Development — data center sales tax exemption program records

Research compiled March 2026. This site is independent and not affiliated with any political campaign, party, or advocacy organization. All cost and rate estimates are illustrative projections from cited sources and are not official government figures.

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