Modifies and creates new provisions relating to electric utilities
This Bill Replaced with a Substitute Bill - Check Primary Bill - HB 2762 - 03/26/2026 - HCS Reported Do Pass (H)
Summary
HB 2402 repeals six existing sections of the Missouri Revised Statutes and replaces them with eight new sections that redefine terms used in tax and revenue law. The new definitions cover agricultural crops, hydroelectric equipment, intangible and tangible personal property—including solar panels—and various categories of real property. By clarifying these terms, the bill aims to affect how electric utilities and other owners of energy‑production assets are taxed.
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