Did the Missouri AG approve the fiscal note summary for Winston Apple's initiative petition (20-049) amending Chapters 286 and 143?

Plain-English summary

Attorney General Eric Schmitt approved the State Auditor's fiscal note summary for Winston Apple's initiative petition 20-049, a proposed amendment to Chapter 286 (Labor and Industrial Relations) and Chapter 143 (Income Tax) of the Revised Statutes of Missouri. The summary read:

State governmental entities estimate unknown annual revenue increases to fund the proposed program, one-time costs of approximately $800,000, and annual operating costs of at least $3 million. Local governmental entities expect no fiscal impact.

The AG approved the legal content and form of that summary under § 116.175.4. The letter states expressly that this statutory review is not an endorsement of the petition. The petition text itself is not reproduced in this short letter, so the opinion does not describe the petition's specific provisions beyond naming the chapters it would amend.

Currency note

This opinion was issued in 2019. Subsequent statutory amendments, court decisions, or later AG opinions may have changed the analysis. Treat this page as historical context, not current legal advice. Verify current law before relying on any specific rule, deadline, or remedy mentioned here.

Common questions

Why is the revenue line "unknown" while the costs are concrete?

Cost projections for administering a new state program are relatively straightforward, but revenue projections depend on taxpayer behavior, which is harder to forecast. The Auditor reported one-time and operating costs while acknowledging revenue uncertainty rather than committing to a number. Those figures are the Auditor's; the AG reviewed only the summary's legal content and form.

Why is local fiscal impact reported as zero?

The fiscal note summary states that local governmental entities expect no fiscal impact. The opinion does not explain the reasoning behind that estimate.

Background and statutory framework

§ 116.175, RSMo, governs the State Auditor's fiscal note process. § 116.175.4 sends the fiscal note summary to the AG for legal review. Chapter 143 (income tax) and Chapter 286 (labor and industrial relations) are the chapters the petition proposed to amend.

Citations

• § 116.175, RSMo (fiscal note and fiscal note summary process)
• § 116.175.4, RSMo (AG review of fiscal note summary)
• Chapters 143 and 286, Revised Statutes of Missouri (statutes the petition proposed to amend)
• Initiative Petition 20-049 (Apple, Chapters 286 and 143)

Source

• Landing page: https://ago.mo.gov/other-resources/ag-opinions/
• Original PDF: https://ago.mo.gov/wp-content/uploads/attachments/72-2019.pdf?sfvrsn=2

Original opinion text

ATTORNEY GENERAL OF MISSOURI
ERIC SCHMITT

April 18, 2019
OPINION LETTER NO. 72-2019

The Honorable Nicole Galloway
Missouri State Auditor
State Capitol, Room 121
Jefferson City, MO 65101

Dear Auditor Galloway:

This office received your letter of April 8, 2019, submitting a fiscal note and fiscal note summary prepared under § 116.175, RSMo, for an initiative petition submitted by Winston Apple (20-049). The fiscal note summary that you submitted is as follows:

State governmental entities estimate unknown annual revenue increases to fund the proposed program, one-time costs of approximately $800,000, and annual operating costs of at least $3 million. Local governmental entities expect no fiscal impact.

Under § 116.175.4, RSMo, we approve the legal content and form of the fiscal note summary. Because our review of the fiscal note summary is mandated by statute, no action that we take with respect to such review should be construed as an endorsement of the initiative petition or as the expression of any view regarding the objectives of its proponents.

Very truly yours,

ERIC S. SCHMITT
Attorney General

Broadway Building
P.O. Box 899
Jefferson City, MO 65102
Phone: (573) 751-3321
Fax: (573) 751-0774
www.ago.mo.gov

OP-2019-0074