Missouri 2025 1st Special Session

Missouri Senate Bill SB3

Introduced
6/2/25  
Refer
6/3/25  
Refer
6/4/25  
Engrossed
6/5/25  
Refer
6/10/25  
Report Pass
6/10/25  
Refer
6/10/25  
Report Pass
6/10/25  
Refer
6/10/25  
Report Pass
6/11/25  
Enrolled
6/11/25  

Caption

Modifies provisions relating to taxation

Impact

If enacted, SB3 would significantly impact Missouri's tax system by introducing tax credits based on contributions to infrastructure development for athletic events. These credits can be transferred or sold, which can increase financial flexibility for contributors while promoting investment in local sports infrastructure. This policy aims to enhance public investment and local government revenue, encouraging broader community engagement through tax incentives tied to the economic benefits of hosting major sporting events.

Summary

Senate Bill 3 (SB3), known as the Show-Me Sports Investment Act, aims to modify provisions relating to taxation associated with athletic and entertainment facility projects in Missouri. The bill enables the state to provide tax credits for donations made towards eligible sporting events and infrastructure projects, with the goal of attracting and retaining professional sports franchises and stimulating economic activity around these events. The bill states that the state may expend funds to aid in facilities that serve as venues for sports, recreational, and entertainment activities, which is crucial for the operational success of professional sports franchises within the state.

Sentiment

The sentiment surrounding SB3 has been generally positive among proponents who view it as a beneficial economic development tool. Advocates argue that investing in sports facilities can lead to increased tourism, job creation, and overall economic growth for local communities. However, some critics express concern about the sustainability of state expenditures and the potential for prioritizing corporate welfare over more essential public services, fearing a disproportionate focus on sports at the expense of other community needs.

Contention

Notable points of contention include discussions regarding the fiscal responsibility of issuing tax credits for sports-related investments and the implications for property tax adjustments stemming from the new credits. The bill seeks to streamline processes for issuing tax credits, but opponents worry it may lead to revenue shortfalls for local governments. Furthermore, there are concerns regarding how effectively the anticipated benefits will offset the costs of the credits, sparking a broader debate about prioritizing state resources in a time of limited funding.

Companion Bills

No companion bills found.

Previously Filed As

MO SB80

Creates and modifies provisions relating to sports

MO HB501

Modifies provisions relating to tax credits for sporting events

MO HB967

Creates new provisions and modifies existing provisions relating to tourism

MO SB184

Modifies a tax credit relating for certain sporting events

MO HB326

Modifies provisions of the "Champion for Children" tax credit and the "Donated Food" tax credit relating to tax credit award denials

MO SB348

Enacts provisions relating to state designations

MO SJR56

Modifies provisions relating to taxation

MO SJR31

Modifies provisions relating to taxation

MO SJR24

Modifies provisions relating to taxation

MO SJR42

Modifies provisions relating to taxation

Similar Bills

No similar bills found.