TAXABLE INCOME OF TRUSTS AND ESTATES (SECTIONS 143.081 & 143.341)

Beginning January 1, 2026, an income tax deduction shall be included for the amount in the Missouri taxable income of the estate or trust that would not be included as Missouri taxable income if the estate or trust were considered a nonresident estate or trust. This deduction shall only apply to the extent it is not a determinant of the federal distributable net income of the estate or trust.

Additionally, current law authorizes a taxpayer to claim a tax credit for income tax paid to another state on income that is also taxable in Missouri. This act provides that such credit shall be allowed with respect to any estate or trust of which the Missouri adjusted gross income is excluded from Missouri taxable income according to this act.

TITLE SEARCH OF PROPERTY IN TRUSTS (SECTION 456.008)

This act provides that before real property is placed in a trust that a title search of such property shall be conducted.

PRINCIPAL PLACE OF ADMINISTRATION OF A TRUST (SECTION 456.1-108)

This act provides that the notice of a proposed transfer of a trust's principal place of administration shall include a notice stating that a change in the place of administration may result in a change of the trust's governing law, which may affect the rights of any beneficiaries if the new governing law differs from the current governing law.

This provision is identical to a provision in SB 289 (2025), in SB 428 (2025), in SCS/SB 897 (2024), in SCS/SBs 1221 & 988 (2024), and in SB 569 (2023) and is substantially similar to HB 174 (2025), a provision in HCS/HB 176 (2025), and HB 180 (2025).

STATUTE OF LIMITATIONS ON ACTIONS AGAINST A TRUSTEE (SECTION 456.10-1005)

Currently, if a trustee has not furnished a report on potential claims or such report fails to meet the information requirements, a proceeding against a trustee for breach of trust shall be commenced within five years after the first of certain events. This act modifies the provision by providing that such action shall be commenced within the first of:

(1) The removal, resignation, or death of the trustee;

(2) The occurrence of the event causing a termination of the beneficiary's interest in the trust; or

(3) The occurrence of the event causing a termination of the trust.

This provision is identical to HB 175 (2025), a provision in HCS/HB 176 (2025), and HB 180 (2025), and is substantially similar to SB 289 (2025).

MISSOURI ELECTRONIC WILLS AND ELECTRONIC ESTATE PLANNING DOCUMENTS ACT (SECTIONS 474.540 TO 474.564)

This act establishes the "Missouri Electronic Wills and Electronic Estate Planning Documents Act" which provides for the execution of wills through electronic methods.

An electronic will shall be a will for all purposes of the laws of this state. An electronic will is a record that is readable, and remains accessible, as text at the time of signing by the testator or by another individual in the testator's name, in the testator's physical presence, and by the testator's direction. Additionally, an electronic will shall be signed by at least two individuals in the physical or electronic presence of the testator within a reasonable amount of time after witnessing the signing of the will or acknowledgment of the will or signing. Furthermore, an electronic will that has not been executed in compliance with these requirements shall still be considered an electronic will under this act if executed in compliance with the law of the jurisdiction where the testator is physically located when the will was signed or where the testator is domiciled or resides when the will is signed or upon his or her death.

The intent of the testator that the record be an electronic will may be established by extrinsic evidence. As provided in the act, an electronic will may be made self-proving by acknowledgment of the testator.

An electronic will may revoke all or part of a previous will and an electronic will shall be revoked by use of:

(1) A subsequent will that revokes the electronic will expressly or by inconsistency;

(2) A written instrument signed by the testator declaring the revocation; or

(3) A physical act, if established by a preponderance of the evidence that the testator, with the intent of revoking, performed or directed another individual to perform the act in the testator's physical presence.

Additionally, if there is evidence that a testator signed an electronic will, but neither the electronic will nor a certified paper copy can be located after a testator's death, there shall be a presumption that the testator revoked the electronic will, even if no instrument or later will revoking such electronic will can be located. At any time during the administration of the estate or as determined by the court if there is no grant of administration, the court may issue an order for a custodian of an account held under a terms-of-service agreement to disclose digital assets for purposes of obtaining an electronic will from the account of a deceased user.

Furthermore, this act provides that any written estate planning document, as defined in the act, may be executed electronically and no such estate planning document shall be invalid or void solely because of its electronic form or electronic signatures. Any written estate planning document that requires one or more witnesses to the signature of a principal may be witnessed by any individual in the electronic presence of the principal. Additionally, this act provides that a person who acts in reliance upon an electronically executed written estate planning document shall not be liable to any person for so relying and may assume without inquiry the valid execution of the electronically executed written estate planning document.

An individual may create a certified paper copy of an electronic will or estate planning document by affirming under penalty of perjury that a paper copy of the electronic will or document is a complete, true, and accurate copy. If a provision of law or rule of procedure requires a will or document to be presented or retained in its original form or provides consequences for the failure to present or retain the will or document in its original form, a certified paper copy shall satisfy the provision or rule.

This act also supersedes the federal Electronic Signatures in Global and National Commerce Act, except for certain provisions relating to consumer disclosures, and does not authorize electronic delivery of certain notices.

Finally, this act shall apply to any will of a decedent who dies on or after August 28, 2025, and to any written estate planning document signed or remotely witnessed on or after August 28, 2025.

These provisions are identical to provisions in HCS/HB 83 (2025), in SCS/HCS/HB 176 (2025), in SB 289 (2025), in SB 428 (2025), and in SCS/HCS/HB 615 (2025), and are substantially similar to provisions in HB 180 (2025), in SCS/SB 897 (2024), in SCS/SBs 1221 & 988 (2024), in SCS/HCS#2/HB 1886 & HCS/HB 2064 (2024), in HB 2109 (2024), in CCS/HCS/SS/SCS/SB 72 (2023), in SB 569 (2023), and in HB 881 (2023).

ESTATE PLANNING DURING COVID-19 (SECTION 474.600)

With respect to the execution of an estate planning document, a person required for the execution of an estate planning document shall be deemed to have satisfied any physical presence requirement under Missouri law during the COVID-19 state of emergency if the following requirements were met:

(1) The signer affirmatively represented that he or she was physically in this state;

(2) The notary was physically located in this state and stated the county he or she was physically located in;

(3) The notary identified the signers to the satisfaction of the notary and Missouri law;

(4) Any person whose signature was required appeared using video conference software where live, interactive audio-visual communication between the principal, notary, and any other necessary person allowed for observation, direct interaction, and communication at the time of signing; and

(5) The notary recorded in his or her journal the exact time and means used to perform the act.

These requirements shall be deemed satisfied if a licensed Missouri attorney present at the remote execution signs a written acknowledgment made before an officer authorized to administer oaths and evidenced by the officer's certificate, which shall be affixed to or logically associated with the acknowledgment.

This provision is identical to a provision in HCS/HB 83 (2025), in SCS/HCS/HB 176 (2025), in SB 289 (2025), in SB 428 (2025), SCS/SB 897 (2024), in SCS/SBs 1221 & 988 (2024), and in SCS/HCS/HB 2064 & HCS#2/HB 1886 (2024), and is substantially similar to a provision in HB 178 (2025), a provision in HB 180 (2025), in HCS/SS/SB 221 (2025), in HB 2109 (2024), in CCS/HCS/SS/SCS/SB 72 (2023), in SB 569 (2023), and in HB 881 (2023).

JUDICIAL PRIVACY ACT (SECTIONS 476.1300 TO 476.1313)

This act modifies the Judicial Privacy Act by providing for the regulation of the use of personal information of certain court-related officers, including circuit clerks, court administrators, deputy circuit clerks, division clerks, municipal clerks, juvenile officers, and chief deputy juvenile officers.

The act provides that the Judicial Privacy Act shall not apply to personal information present in records of court proceedings on the statewide court automation system (Missouri Case.net). Additionally, under this act, no person, business, or association shall publicly post or display on the internet a judicial officer's personal information if such person, business, or association has received a written request, rather than if the judicial officer has provided written consent or made a written request.

These provisions are substantially similar to provisions in HCS/HB 1457 (2025).

JURISDICTION OF THE EASTERN DISTRICT COURT OF APPEALS (SECTION 477.050)

This act provides that Cole County shall be within the territorial jurisdiction of the Eastern District of the Missouri Court of Appeals, rather than within the Western District.

BASIC CIVIL LEGAL SERVICES FUND (SECTION 477.650)

Currently, the provision of law establishing the Basic Civil Legal Services Fund, which provides funding to legal services organizations in this state to provide civil legal services and representation to eligible low-income persons, is set to expire on December 31, 2025. This act repeals the expiration date.

This provision is identical to a provision in SS#2/SCS/SB 10 (2025), in HCS/HB 83 (2025), in SCS/HCS/HB 87 (2025), HB 124 (2025), in SCS/HCS/HB 176 (2025), in HCS/HB 179 (2025), HB 181 (2025), in the truly agreed to and finally passed HCS/SS/SB 218 (2025), in HCS/SS/SB 221 (2025), in SCS/SBs 391 & 355 (2025), in SCS/HCS/HB 615 (2025), HB 1838 (2024), and in SCS/HCS/HB 2064 & HCS#2/HB 1886 (2024) and is substantially similar to SB 946 (2024) and a provision in SCS/HB 2719 (2024).

CIRCUIT AND ASSOCIATE CIRCUIT JUDGES (SECTIONS 478.600 TO 478.705)

Currently, St. Charles County, located in the 11th Judicial District, has six circuit judges. This act provides for an additional circuit judge to be elected in 2030, and every six years thereafter.

Additionally, there are two circuit judges in the 25th Judicial Circuit, which consists of the counties of Maries, Phelps, Pulaski, and Texas. This act increases the number of circuit judges to three, with the third circuit judge appointed by the Governor for a term ending January 1, 2029, and thereafter shall be elected, beginning with an election in 2028.

Miller County, located in the 26th Judicial District, currently has one associate circuit judges per the statutory formula. This act provides for an additional associate circuit judge for Miller County to be appointed by the Governor until January 1, 2029, and elected thereafter. The additional associate circuit judge shall not be included in the statutory formula.

These provisions are identical to a provision in HB 435 (2025) and are similar to provisions in HCS/HBs 93 & 1139 (2025).

ADMISSIBILITY OF CERTAIN EVIDENCE IN CRIMINAL CASES (SECTIONS 491.075 & 492.304)

Under current law, a statement made by a child under 14 years of age may be admissible in criminal proceedings under certain circumstances. This act changes the age to a child under the age of 18 years of age.

Additionally, this act provides that visual or audio recordings of a child under 18 years of age or a vulnerable person relating to certain criminal offenses shall be admissible in criminal proceedings under certain circumstances.

These provisions are identical to provisions in SB 143 (2025), SCS/SB 897 (2024), SCS/SB 1245 (2024), SS/SCS/HCS/HB 1659 (2024), HCS#2/HB 1886 (2024), SCS/HCS/HB 2700 (2024), the perfected HCS/HB 454 (2023), and SCS/HS/HCS/HBs 1108 & 1181 & HCS/HB 1133 (2023).

JUDICIAL REVIEW OF AGENCY DETERMINATIONS (SECTION 536.140)

This act modifies the standard for review for a state agency's interpretation of statutes, rules, regulations, and other subregulatory documents. Specifically, a court or administrative hearing officer shall interpret the meaning and effect of such statutes, rules, regulations, and documents de novo, rather than de novo upon motion by a party if the action only involves the agency's application of the law to the facts and does not involve administrative discretion. Further, after applying customary tools of interpretation, the court or officer shall decide any remaining doubt in favor of a reasonable interpretation that limits agency power and maximizes individual liberty.

This provision is identical to SS/SB 221 (2025) and is substantially similar to HB 663 (2025).

UNIFORM PUBLIC EXPRESSION PROTECTION ACT (SECTION 537.529 & THE REPEAL OF SECTION 537.528)

This act establishes the "Uniform Public Expression Protection Act". Currently, any action against a person for conduct or speech undertaken or made in connection with a public hearing or meeting in a quasi-judicial proceeding before a tribunal or decision-making body of the state or a political subdivision thereof is subject to a special motion to dismiss, a motion for judgment on the pleadings, or motion for summary judgment and any such motion shall be considered by the court on a priority or expedited basis. This act repeals this provision and creates procedures for dismissal of causes of action asserted in a civil action based on a person's:

(1) Communication in a legislative, executive, judicial, administrative, or other governmental proceeding;

(2) Communication on an issue under consideration or review in a legislative, executive, judicial, administrative, or other governmental proceeding; or

(3) Exercise of the right of freedom of speech or of the press, the right to assemble or petition, or the right of association, guaranteed by the United States Constitution or the Missouri Constitution, on a matter of public concern.

However, this act shall not apply to a cause of action asserted:

(1) Against a governmental unit, as described in the act, or an employee or agent of a governmental unit acting in an official capacity;

(2) By a governmental unit or an employee or agent of a governmental unit acting in an official capacity to enforce a law to protect against an imminent threat to public health or safety; or

(3) Against a person primarily engaged in the business of selling or leasing goods or services if the cause of action arises out of a communication related to the sale or lease of such goods or services.

No later than 60 days after a party is served with a complaint, cross-claim, counterclaim, third-party claim, or other pleading that asserts a cause of action covered by this act, or at a later time upon a showing of good cause, a party may file a special motion to dismiss. The court shall hear and rule on such motion no later than 60 days after the filing of the motion, unless the court orders a later hearing to allow for limited discovery or upon good cause. However, this act provides that the court shall hear and rule on the motion for dismissal no later than 60 days after the order allowing for discovery.

This act provides that all other proceedings between the moving party and the responding party in the action, including discovery and any pending hearings or motions, shall be stayed upon the filing of the special motion to dismiss. Additionally, this act provides that the court may stay, upon motion by the moving party, a hearing or motion involving another party or discovery by another party if a ruling on such hearing or motion or discovery relates to a legal or factual issue.

Any stay pursuant to this act shall remain in effect until the entry of an order ruling on the special motion to dismiss and the expiration of the time to appeal the order. A moving party may appeal an order denying the special motion to dismiss in whole or in part within 21 days of such order. If a party appeals an order ruling on a special motion to dismiss, this act provides that all proceedings between all parties shall be stayed until the conclusion of the appeal.

The court may allow discovery if a party shows that specific information is necessary to establish whether a party has satisfied or failed to satisfy the requirements of this act and such information is not reasonably available without discovery. Additionally, a motion for costs and expenses, voluntary dismissal, or a motion to sever shall not be stayed. During a stay, the court upon good cause may hear and rule on any motions unrelated to the special motion to dismiss and any motions seeking a special or preliminary injunction to protect against an imminent threat to public health or safety.

In ruling on a special motion to dismiss, this act provides that the court shall consider the parties' pleadings, the motion, any replies and responses to the motion, and any evidence that could be considered in a ruling on a motion for summary judgment. The court shall dismiss the cause of action with prejudice if:

(1) The moving party has established that the cause of action is covered by this act;

(2) The responding party has failed to establish that this act does not apply to the cause of action; and

(3) Either the responding party failed to establish a prima facie case as to each essential element of the cause of action, or the moving party has established that the responding party failed to state a cause of action upon which relief can be granted or that there is no genuine issue as to any material fact and that the party is entitled to judgment as a matter of law.

A voluntary dismissal without prejudice of a cause of action that is subject to a special motion to dismiss pursuant to this act shall not affect the moving party's right to obtain a ruling on the motion and seek costs, reasonable attorneys' fees, and reasonable litigation expenses. Additionally, if the moving party prevails on the motion, this act provides that such costs, fees, and expenses shall be awarded to the moving party. A voluntary dismissal with prejudice of a cause of action that is subject to a special motion to dismiss establishes that the moving party prevailed on the motion. The responding party shall be entitled to such costs, fees, and expenses if the responding party prevails on the motion and the court finds that the motion was frivolous or filed solely with the intent to delay the proceeding.

Finally, this act applies to causes of action filed or asserted on or after August 28, 2025.

These provisions are identical to SB 503 (2025), provisions in SCS/HCS/HB 615 (2025), and SB 1293 (2024) and are substantially similar to provisions in HCS/HB 83 (2025), in SCS/HCS/HB 176 (2025), in SB 352 (2025), HB 1092 (2025), in SCS/SB 897 (2024), HB 1785 (2024), in SCS/HCS/HB 2064 & HCS#2/HB 1886 (2024), in CCS/HCS/SS/SCS/SB 72 (2023), SB 432 (2023), HB 750 (2023), SB 1219 (2022), in HCS/SS#2/SCS/SB 968 (2022), HB 2624 (2022), and HB 1151 (2021).

OFFENSES INVOLVING THE JUDICIARY (SECTIONS 575.095 & 575.260) This act provides that any person convicted of the offense of tampering with a judicial officer and the offense of tampering with a judicial proceeding shall not be eligible for parole, probation, or conditional release.

These provisions are identical to provisions in HCS/SS/SB 218 (2025), SB 453 (2025), in SCS/HCS/HB 615 (2025), in HCS/HB 1457 (2025), SB 1441 (2024), and in the perfected HCS/HB 2700 (2024).

CRIME VICTIMS' COMPENSATION FUND (SECTIONS 595.045)

This act adds that a person who pleads guilty to a class E felony shall pay a fee of $46 payable to the Crime Victims' Compensation Fund.

This provision is identical to a provision in SS/SCS/HCS/HB 1659 (2024), SCS/SB 897 (2024), HCS#2/HB 1886 (2024), HCS/HB 2700 (2024), HCS/SS#3/SB 22 (2023), in CCS/HCS/SS/SCS/SB 72 (2023), and in HS/HCS/HBs 1108 & 1181 (2023).

MENTAL HEALTH DETENTION NOTARIZATION REQUIREMENTS (SECTION 632.305)

This act modifies notarization requirements for applications for detention for evaluation and treatment at a mental health facility. Under this act, no notarization shall be required for the application, or any affidavits, declarations, or other supporting documents, that were completed or executed by certain peace officers, licensed physicians, mental health professionals, registered professional nurses, or employees acting on behalf of a hospital.

This provision is identical to HB 543 (2025) and is similar to SB 436 (2025).

REPEAL OF THE MISSOURI INCARCERATION REIMBURSEMENT ACT (SECTIONS 650.058 & THE REPEAL OF SECTIONS 217.825 TO 217.841)

This act repeals the Missouri Incarceration Reimbursement Act, which provides requirements for offenders to submit information regarding their assets and provides authority for the Attorney General to investigate and seek reimbursement for the state from an offender's assets for their cost of care provided by the Department of Corrections.

These provisions are identical to provisions in the truly agreed to and finally passed SS#2/SCS/HCS#2/HB 495 (2025), SB 617 (2025), and HB 723 (2025).

CYBER CRIME INVESTIGATION FUND (SECTION 650.120)

This act extends, from December 31, 2024, to December 31, 2034, the sunset date of the grant program created under the Cyber Crime Investigation Fund.

This provision is identical to a provision in SCS/HCS/HB 87 (2025), in SCS/HCS/HB 615 (2025), and in SS/HCS/HB 1464 (2025) and is similar to a provision in HCS/SS/SCS/SB 60 (2025).

KATIE O'BRIEN