Institute for Legislative Analysis

Angela Mosley

This resolution would amend the state Constitution to exempt all property (real and personal) from taxation if it is utilized primarily for the care of a child. Oppose is the Limited Government Position as all state and local tax codes should be constructed in a broadly applied manner with as low of rates as possible for everyone. This and other central planning and tax cronyism schemes merely dilute the tax base which results in higher taxes on all other individuals and products to make up for the lost revenue. To reduce the costs of childcare, lawmakers should instead work to cut all unnecessary regulatory burdens and foster competition through a free marketplace.

Hiking Property Tax Rates through a Constitutional Amendment which Dilutes the Tax Base via Special Interest Exemptions for Childcare Centers.

The Hoskins amendment #2 to the State Board of Education appropriations bill. This amendment prohibits taxpayer funds from being used to advance "Diversity, Equity, Inclusion, Belonging" (DEI) which typically include Critical Race Theory (CRT). Support is the Limited Government Position as taxpayer funds should not be utilized to promote DEI or CRT which are ideologies that sow division amongst Americans and are intended to further grow the role of government.

Protecting Classrooms from Critical Race Theory and Politicized Initiatives Surrounding Diversity, Equity, Inclusion and Belonging".

This resolution, upon voter approval, amends the state Constitution to allow localities to provide property tax deductions for seniors. Specifically, the resolution allows a locality to exempt taxpayers 65 years of age and older from increases in the assessed valuation of their property. Localities may also require the taxpayer to meet certain income requirements. Oppose is the Limited Government Position as all state and local tax codes should be constructed in a broadly applied manner with as low of rates as possible for everyone. This and other tax cronyism schemes merely dilute the tax base which results in higher taxes on all other property owners to make up for the lost revenue. Lawmakers should instead make drastic cuts in spending at all levels of government and provide property tax relief for all property owners.

Hiking Property Taxes on Most Residents through a Constitutional Amendment which Dilutes the Tax Base by Authorizing Special Exemptions for Seniors.

This omnibus bill primarily pertaining to healthcare includes multiple provisions which expand eligibility for state welfare programs. For example, the bill makes more individuals eligible for the "Ticket to Work Health Assurance Program" and transitional benefits under TANF and SNAP by increasing the amount of income and assets and individual may possess and still be eligible. Additionally, the bill expands Medicaid under Obamacare from 60 days postpartum to a full year. Oppose is the Limited Government Position as this bill traps an even greater number of individuals into government dependency while continuing to grow the size and role of government. This is especially troubling considering Missouri's state debt and liabilities currently exceed $17 billion, representing a $8,600 debt burden for each Missourian. The state must pursue every available avenue to reign in its out-of-control spending, as, when coupled with the over $185 trillion federal liabilities, represents the greatest existential threat facing this country.

Increasing Government Dependency by Growing Welfare Benefits and Expanding Medicaid Under Obamacare to 12 Months Postpartum.

This resolution, upon voter approval, amends the state Constitution to allow the elected governing body of a locality to decrease the replacement tax levy (a tax which replaces revenue lost due to the enactment of property tax exemptions). Under existing law, only the majority of voters within a locality could approve a decrease in the replacement tax levy. Support is the Limited Government Position as lawmakers should provide every possible avenue to officials and voters to provide tax relief to property owners. A low tax environment represents one of the greatest ways lawmakers can attract investment and grow the state economy.

Providing Additional Opportunities for Property Tax Relief through a Constitutional Amendment Authorizing Local Officials to Decrease the Replacement Tax Levy.

The Beck amendment #1 to the sales tax exemption bill. The amendment exempts solely firearms and ammunition manufactured within the United States from the state sales tax. Oppose is the Limited Government Position as while there should be no special sales tax exemptions within the firearm industry as the action dilutes the tax base, this protectionist amendment merely worsens the cronyism. Free trade has been a foundational principle of limited government dating back to Adam Smith, the father of modern economics, who identified the disastrous consequences of protectionist trade practices in the "Wealth of Nations" in 1776.

Expanding Cronyism through a Protectionist Sales Tax Exemption for Only U.S. Manufactured Firearms.

This bill enacts both the Show Mo Act and the Entertainment Industry Jobs Act which provide subsidies to companies producing television, film, and traveling entertainment projects in the state. These two programs provide tax credits which reimburse between 20% to 30% of the costs of the projects. According to the fiscal note, the programs are expected to cost taxpayers roughly $24 million a year. Oppose is the Limited Government Position as there is no role for government to subsidize the film production or live entertainment costs of private companies - especially considering this measure enriches woke Hollywood production companies that are antagonistic to limited government principles.

Forcing Taxpayers to Subsidize Woke Hollywood Production Companies via Tax Credits Under the "Show Mo Act" and "Entertainment Industry Jobs Act".

This omnibus bill primarily pertaining to healthcare and government assistance programs largely boosts state spending, regulations, and welfare eligibility. First, the bill establishes a new health insurance mandate requiring greater coverage for mammography screenings. Second, the bill lifts the cap (was $156) on supplemental welfare benefits to individuals in assisted living, while also increasing asset limits and eligibility for welfare programs such as TANF, SNAP, Ticket to Work Health Assurance, and Missouri Employment First. Furthermore, the bill expands Medicaid under Obamacare from 60 days postpartum to a full year. Oppose is the Limited Government Position as this bill drives up health insurance premiums and traps an even greater number of individuals into government dependency while continuing to grow the size and role of government. This is especially troubling considering Missouri's state debt and liabilities currently exceed $17 billion, representing a $8,600 debt burden for each Missourian. The state must pursue every available avenue to reign in its out-of-control spending, as, when coupled with the over $185 trillion federal liabilities, represents the greatest existential threat facing this country.

Growing Government Welfare Spending and Health Insurance Mandates Plus Expanding Medicaid Under Obamacare to 12 Months Postpartum.

The Schroer amendment #2 to amendment #11 to a bill relating to gambling. The amendment strikes language within the underlying amendment which prohibits any person who has been convicted of a felony or crime involving illegal gambling from becoming licensed by the state to sell video lottery games as a sales agent. Support is the Limited Government Position as there should be no licensing barriers in the first place for an individual to become a sales agent of video lottery games. Furthermore, it should be the role of private companies - not government licensing regimes - to evaluate an individual's previous criminal record and determine whether or not to provide them employment.

Protecting Employment Opportunities by Eliminating an Overreaching Government Ban on Individuals Convicted of Illegal Gambling Crimes from Becoming a Video Lottery Game Sales Agent.

This bill ensures that no member of the Missouri National Guard can be forced to receive a COVID-19 vaccination as a prerequisite for state service. Support is the Limited Government Position as this bill strengthens individual liberties by ensuring individuals - not government bureaucrats - are the ones making the decision on whether or not to receive the COVID-19 vaccination.

Strengthening Individual Liberties by Preventing Members of National Guard from Being Forced to Receive COVID-19 Vaccinations.

This bill increases the amount of tax credits that may be issued to biodiesel producers from $4 million to $5.5 million a year. Additionally, the bill establishes the "Missouri Rural Access to Capital Act" which provides up to $16 million in tax credits to certain businesses that make investments in their companies and are located in rural regions of the state. Oppose is the Limited Government Position as all state and local tax codes should be constructed in a broadly applied manner with as low of rates as possible for everyone. This and other central planning and tax cronyism schemes merely dilute the tax base which results in higher taxes on all other individuals and products to make up for the lost revenue. The free market is the best mechanism to drive investment to the most promising investments and regions of the state.

Expanding Cronyism and Government Central Planning through Subsidies for Biodiesel and Businesses which Make Investments in Rural Regions of the State.

This resolution, upon voter approval, would modify the threshold required to approve changes to the state constitution under the initiative process. Under existing law, changes to the state Constitution require a simple majority to pass. This resolution would raise the percentage needed for approval from 50 percent to 57 percent. Support is the Limited Government Position as the state's Constitution has been amended more than 60 times since 1945, resulting in the enactment of many big government and anti-freedom policies. The higher threshold will help limit the ability of out-of-state special interest groups and big government proponents to enact policies that violate limited government principles.

Restricting Abuse of the Initiative Process to Pass Big Government Policies by Raising the Threshold for Constitutional Amendments to 57% of the Vote.

This bill contains multiple new spending programs and tax exemptions for select industries. For example, the bill provides income tax deductions of up to $500,000 a year for selling a farm to a young farmer, and deductions up to $25,000 for leases and crop share agreements with beginner farmers. The bill also increases tax exemptions for biofuel production, while providing funding for "Missouri hardwood forest product promotion" and "large animal veterinary student loans." Additionally, the bill allows trucks in the logging industry to exceed roadway weight limits. Oppose is the Limited Government Position as this cronyism enriches select companies, industries, and individuals while shifting tax burdens onto others not favored by government. The free market - not central planning by government bureaucrats - is the best mechanism to drive investment and expand economic growth.

Expanding Cronyism and Government Central Planning through Multiple Special-Interest Tax Cuts and Spending Programs.

This omnibus bill contains numerous provisions which change criminal law. However, some of the bill's key provisions surround substantial changes around expungement and the trial of juveniles. For example, the bill contains a "clean slate provision" which allows a previously incarcerated individual to now expunge a much greater range of records, such as the possession of a firearm at a school, as well as crime sprees committed during an "extended course of criminal conduct." The bill also significantly shortens the amount of time that must past to have a record expunged to 18 months instead of the previous 3-year requirement. Additionally, the bill contains a "raise the age" provision which loosens penalties for serious felony offenses committed by a juvenile by increasing the age from 12 to 14 in which they may be tried in an adult court. Oppose is the Limited Government Position as safeguarding communities and ensuring public safety is one of the most important roles of government. This bill prevents businesses and families from protecting themselves from dangerous convicted criminals and unknowingly sharing housing or providing employment in key financial roles - critical information considering the national 44% recidivism rate. Unfortunately, this bill is one of many so-called criminal justice "reforms" which have led to skyrocketing crime rates and are being advanced in state legislatures by George Soros and other radical-left billionaires through their funding of advocacy organizations on both sides of the political aisle.

Threatening Public Safety by Implementing Multiple Dangerous Criminal Justice "Reforms" Including "Clean Slate" and "Raise the Age".

The Washington amendment #9 to the sales tax exemption bill. The amendment titled "Tax Relief for Constitutionally Protected Activities" requires taxpayers to cover any medical costs or other expenses incurred by individuals engaging in a protest. The funds are to be reimbursed through tax credits and any amount that exceeds a taxpayer's liability is to be refunded. Oppose is the Limited Government Position as this politicized amendment threatens public safety by encouraging violence and public disorder. While lawmakers should ensure strong protections for free speech as detailed under the First Amendment, under no circumstances should taxpayers be subsidizing injuries, violence, and other resulting medical expenses. Unfortunately, many so-called criminal justice "reforms" have advanced violent protests and led to skyrocketing crime rates, with such policies being advanced in state legislatures by George Soros and other radical-left billionaires through their funding of advocacy organizations on both sides of the political aisle.

Forcing Taxpayers to Cover the Medical Costs and Expenses Incurred by Individuals Engaging in a Protest.

This bill appropriates $16 billion to the Department of Social Services. This includes increased funding for a range of welfare programs, such as the state's Medicaid system. Oppose is the Limited Government Position as this appropriation, combined with the other appropriation bills, totals $50.7 billion which is the largest budget in state history. This amount of spending represents $1.3 billion more than requested by Governor Parson and $1.7 billion over the prior year. The state must pursue every available avenue to reign in its out-of-control spending, as, when coupled with the over $185 trillion federal liabilities, represents the greatest existential threat facing this country.

Fueling Out-of-Control Spending through a $16 Billion Appropriation to the Department of Social Services with Increased Funding for Medicaid and other Welfare Programs.

This bill provides the Governor the power to appoint a special prosecutor (with a staff of 15 attorneys) to the St. Louis Circuit Attorney's Office to handle cases involving gun violence and other violent crime. The appointment may be made if the Governor determines there is a threat to public safety and health, and the measure is largely in response to cases within St. Louis and around the nation of prosecutors refusing to prosecute crime. The bill also contains multiple other provisions intended to bolster law enforcement and public safety. Support is the Limited Government Position as ensuring public safety and protecting property rights serve as essential components of government. There have also been countless cases of George Soros-funded prosecutors across the nation refusing to prosecute crime to advance "racial justice". Unfortunately, this bill is especially necessary due to many so-called criminal justice "reforms" which have led to skyrocketing crime rates and are being advanced in state legislatures by radical-left billionaires through their funding of advocacy organizations on both sides of the political aisle.

Increasing Public Safety by Authorizing the Governor to Appoint a Special Prosecutor to Handle Cases Involving Violent Crime.

This bill establishes the "Parents Bill of Rights Act" and contains a number of provisions surrounding elementary and secondary education. Under the bill, a "Transparency and Accountability Portal" is created which provides information on all school curriculum, school board members, as well as speakers and guests used by a school in its professional development activities. Additionally, the bill creates "accountability report cards" and prohibits the teaching of Critical Race Theory (CRT) and other divisive topics in school classrooms. Support is the Limited Government Position as the public education system should be solely utilized to promote excellence in core subject fields such as reading, mathematics, and the sciences, as well as to prepare children for their careers. Schools should be held accountable to parents, and measures such as this bill are crucial to ensure classrooms are not weaponized to advance any political or social agendas onto children.

Strengthening Parental Rights in Education and Prohibiting the Teaching of Critical Race Theory.

This bill makes multiple changes to the state's legal tender law and taxation of precious metals. First, the bill requires the State Treasurer to hold at least 1% of state funds in gold or silver. Second, the bill declares that gold and silver may be accepted as legal tender for payment of all debts in Missouri at their spot price plus market premium. Finally, the bill exempts all gold and silver bullion purchases from state and local sales taxes and exempts the bullion from the state capital gains tax. Support is the Limited Government Positionas this bill helps ensure gold and silver bullion can serve as an alternative competitive currency to the dollar, as well as provide taxpayers protection in a significant inflation or hyperinflationary event. This measure is especially critical considering the reckless policies of the Federal Reserve, such as quantitative easing.

Protecting Missourians from Runaway Inflation and Ensuring Sound Money by Requiring 1% of State Funds be Held in Gold or Silver and Exempting Bullion from Taxation.

This bill appropriates $1.47 billion to public colleges and universities operating across the state. The bill also contains funding for initiatives such as the "Fast Track" workforce incentive grant which provide additional subsidies to individuals pursuing certain careers prioritized by government. Oppose is the Limited Government Position as it is a necessary role for government to provide quality K-12 education - ideally through school choice. College and university-level education should be funded through user fees (i.e., tuition) by those who wish to pursue their selected career path. These enormous costs should not be imposed on individuals who elect to pursue activities other than higher education, such as those who start their own businesses or work in the trades.Furthermore, Missouri's state debt and liabilities currently exceed $17 billion, representing a $8,600 debt burden for each Missourian. The state must pursue every available avenue to reign in its out-of-control spending, as, when coupled with the over $185 trillion federal liabilities, represents the greatest existential threat facing this country.

Fueling Out-of-Control Spending and Wealth Redistribution through a $1.47 Billion Appropriation for State Colleges and Universities.

This bill contains a multitude of tax credits for various industries, activities, and products. First, the bill creates a new "Socially Disadvantaged Communities Outreach Program" to provide underserved communities with healthy food knowledge and cooking skills. Second, the bill provides sales tax exemptions to feminine hygiene products, diapers, and certain medical equipment. Additionally, the bill provides up to $22 million in annual tax credits to support grocery store construction in "food desserts". Oppose is the Limited Government Position as all state and local tax codes should be constructed in a broadly applied manner with as low of rates as possible for everyone. This and other central planning and tax cronyism schemes merely dilute the tax base which results in higher taxes on all other individuals and products to make up for the lost revenue. This government interference further fuels runaway spending despite the fact Missouri's state debt and liabilities currently exceed $17 billion, representing a $8,600 debt burden for each Missourian. The state must pursue every available avenue to reign in its out-of-control spending, as, when coupled with the over $185 trillion federal liabilities, represents the greatest existential threat facing this country.

Expanding Cronyism and Wealth Redistribution through a Multitude of Special interest Tax Credits and Subsidies Covering Farming, Grocery Stores, and Consumer Products.

The Washington amendment #5 to the sales tax exemption bill. The amendment advances racial justice and reparations by providing a $2,000 annual tax credit to taxpayers who have an ancestor who was a slave under the "Three-Fifths Compromise". Oppose is the Limited Government Position as this politicized amendment represents government racial discrimination and merely stokes division within society. While it is impossible for government to "fix" the tragedy of slavery from generations ago, today lawmakers have a duty to ensure that everyone is provided equal treatment and opportunity under the law. Government should be held strictly accountable to ensure discrimination is prohibited across every category including race, sex, ethnicity, sexual orientation, and any other class.

Enacting Government Racial Discrimination and Reparations by Providing a $2,000 Annual Tax Credit to the Descendants of Black Slaves Under the "Three-Fifths Compromise".

This bill expands the scope of practice of pharmacists. First, the bill authorizes pharmacists to provide certain medication therapy services to patients based on protocols provided by physicians for their patients. Additionally, the bill authorizes pharmacists to order and administer vaccines (such as COVID-19 vaccinations) approved by the FDA during a state of emergency, as well as provide influenza and COVID-19 medications. Support is the Limited Government Position as this bill expands access to healthcare and competition - not surprisingly physicians lobbied against the bill and advanced unfounded fears of this measure being utilized to distribute abortion drugs. And while some individuals may disagree with the effectiveness and distribution of vaccinations (such as for COVID-19), government should not be utilized to advanced politicized efforts to restrict distribution to individuals who wish to become vaccinated.

Expanding Access to Healthcare and Lowering Costs by Providing Pharmacists the Ability to Administer Vaccinations and Provide Certain Medication Therapy Services.

The Carter amendment #1 to a resolution amending the initiative and constitutional amendment process. The amendment modifies the process to require a majority of voter approval from at least half of the state's congressional districts in order amend the constitution through a proposal advanced through the general assembly or initiative process. The amendment provides a greater voice to residents across the entire state versus highly populated regions such as St. Louis, thus making constitutional changes less likely. Support is the Limited Government Position as the state's Constitution has been amended more than 60 times since 1945, resulting in the enactment of many big government and anti-freedom policies. Requiring approval from a majority of voters across the state will help limit the ability of out-of-state special interest groups and big government proponents from enacting policies that violate limited government principles.

Further Safeguarding the Initiative Process from Being Abused to Advance Big Government Policies by Requiring Majority Approval by Voters Across at Least Half of the State's Congressional Districts.

This bill appropriates $850 million to the Department of Economic Development as well as roughly $450 million to the Departments of Commerce and Labor and Industrial Relations. Also within the bill are a long list of supplemental appropriations such as $300,000 to support the history of American Jazz, $1 million to "celebrate the emancipation of black slaves in the U.S.," $500,000 for a non-profit to "increase the number of young community leaders," and $2 million to educate the public on the value of Missouri hardwood forestry products. Other expenditures surround incentives for certain businesses and tax increment financing programs. Oppose is the Limited Government Position as the Department of Economic Development is an unnecessary entity along with many of the other initiatives funded under this bill. The free market - not central planning tax schemes by bureaucrats - is the best mechanism to direct investment to the most promising initiatives and regions of the state. This appropriation, combined with the other appropriation bills, totals $50.7 billion which is the largest budget in state history. This amount of spending represents $1.3 billion more than requested by Governor Parson and $1.7 billion over the prior year. The state must pursue every available avenue to reign in its out-of-control spending, as, when coupled with the over $185 trillion federal liabilities, represents the greatest existential threat facing this country.

Fueling Out-of-Control Spending and Cronyism through an $850 Million Appropriation to the Department of Economic Development.

This bill makes permanent a number of the temporary regulatory waivers the Governor implemented during the COVID-19 pandemic which concern the practicing authority of advanced practice registered nurses (APRNs). Under the bill, APRNs have greater flexibility with regard to the amount of time a physician under their collaborative practice arrangement must be present. Additionally, APRNs can more easily obtain waivers to practice outside the current 75-mile radius restriction from their collaborating physician, among other provisions. Support is the Limited Government Position as this regulatory relief results in greater access to healthcare and competition which ultimately drives down costs for patients.

Expanding Access to Healthcare and Reducing Costs by Providing APRNs Greater Practicing Authority Under their Collaborative Agreements with Physicians.

This bill expands the eligibility limit for food stamps under the Temporary Assistance for Needy Families (TANF) from 130% to 300% of the federal poverty level or 85% of the state median income. The new limit would surpass California, New York, and Massachusetts to make Missouri's system the most progressive in the nation. Additionally, the bill expands the Hand-Up pilot program statewide, permanently codifies the program into state law, and boosts income eligibility. The Hand-Up program provides subsidies for childcare. The boosts in the food stamp and childcare eligibility are touted by proponents as attempting to solve the "welfare cliff" which allegedly discourages individuals to obtain higher earnings for fear of losing benefits. Oppose is the Limited Government Position as lawmakers should be shrinking - certainly not growing - the welfare state to reduce government dependency. These enormous new payouts will merely attract more individuals to enroll within the welfare system and become dependent on government. The continued growth of government welfare has crowed out the role of the private sector (charitable efforts) to assist those truly in need - an enormously more efficient system that ensures resources are protected from abuse and directed to the most impactful initiatives.

Growing Government Dependency by Increasing Food Stamp Eligibility to 300% of the Poverty Level and Enacting the Most Expansive Welfare System in the Nation.

This bill creates a statewide mechanical contractor's license, allowing a licensee to work in any of the state's 15 political subdivisions. Under existing law, there are a patchwork of different licensing requirements for each political subdivision making. Support is the Limited Government Position as this bill expands competition and lowers consumer costs by allowing an individual with a statewide license to work in all regions of the state. The current regime benefits large companies who have the luxury of assigning (and getting licensed) a portion of their employees in the various regions of the state. The current structure serves as a tremendous regulatory barrier for an individual or small business wishing to provide services across the state.

Expanding Competition and Reducing Regulatory Burdens through the Creation of a State-wide Mechanical Contractors License.

The Beck amendment #3 to the personal property tax relief bill. The amendment requires the state to reimburse localities for any revenue collection that is less than the previous year. A locality may receive less revenue due to the underlying bill which reduces the assessment rate from 33.3% to 31% of the assessed value of personal property. Oppose is the Limited Government Position as every level of government should cut spending, not advance schemes such as this amendment to merely snatch revenue from other tax sources to avoid fiscal responsibility.

Undermining the Property Tax Relief Bill by Forcing the State to Reimburse Localities for Any Lost Revenue.

This bill contains multiple provisions surrounding the operation of motor vehicles and the automotive industry. First, the bill further strengthens laws surrounding cellphone usage while driving to now ban texting as well as any scrolling or pushing of buttons on a mobile device. Second, the bill implements a series of new regulations on motor vehicle financial protection products and prohibits credit and the sale or lease of a vehicle be conditioned on purchasing a product. Furthermore, among other provisions, the bill contains the same regulations found within HB 894 governing franchise agreements between automobile manufacturers and dealers. This includes the requirement that manufacturers now reimburse dealerships for warranty and recall repair work at the rate the dealership wishes to set, versus the rate of comparable franchisees within the market. Oppose is the Limited Government Position as this overreaching one size fits all ban on mobile device usage while driving fails to account for new vehicle self-driving technologies. Additionally, this measure represents one of the worst examples of cronyism and utilization of government power to enrich one party (dealerships) at the expense of another party (manufacturers) in contracting agreements which should be privately negotiated without any government involvement.

Imposing an Overreaching Ban on Mobile Device Usage While Driving and Enriching Automobile Dealers at the Expense of Manufacturers through Draconian New Regulations.

The Beck amendment #1 to amendment #8 to the personal property tax relief bill. The amendment requires the state to reimburse localities for their fire protection costs if they experience a lower revenue collection than the previous year. A locality may receive less revenue due to the underlying bill which reduces the assessment rate from 33.3% to 31% of the assessed value of personal property. Oppose is the Limited Government Position as every level of government should cut spending, not advance schemes such as this amendment to merely snatch revenue from other tax sources to avoid fiscal responsibility. Additionally, most governments have countless wasteful initiatives that they should cut, with law enforcement, emergency services, and fire protection being among the very last services that should ever receive a funding cut in the event of a budget shortfall.

Undermining the Property Tax Relief Bill by Forcing the State to Reimburse Localities for their Fire Protection Costs.

This resolution, upon approval by voters, places a 5.5% cap on the state income tax rate and amends the constitution to allow the state's sales and use tax to be applied to online purchases, subscriptions, and licenses for digital products. Support is the Limited Government Position as while the current state income tax rate is 4.95%, the measure ensures that it cannot reach a level found in other states, such as California's 13.3% rate. Additionally, the measure provides an opportunity for lawmakers to grow the economy by expanding the sales tax to cover a greater range of sales while in conjunction lowering the overall sales tax rate due to the expansion of the tax base.

Protecting Taxpayers through a Constitutional Amendment Capping the State Income Tax at 5.5% and Authorizing an Expansion of the Sales Tax to Cover Online Purchases.

This omnibus bill contains multiple provisions surrounding workforce training. First, the bill contains multiple taxpayer-funded loan repayment programs for individuals pursuing medical, nursing, and veterinary careers. Second, the bill establishes the "Intern and Apprentice Recruitment Act" which provides $1,500 tax credits to companies who provide internships and apprenticeships. Additionally, among other provisions, the bill creates the "Upskill Credential Training Fund" which awards certain employers with $30,000 grants if they provide training opportunities to upskill their employees with industry-recognized credentials. Oppose is the Limited Government Provision as these wealth redistribution schemes enrich select individuals and companies at the expense of businesses and individuals with careers that are not favored by government. Instead of this central planning and tax cronyism, lawmakers should allow the free market to provide much greater returns by reducing tax rates for all companies.