Access to affordable child care is one of the biggest barriers to workforce participation, affecting recruitment, retention, productivity, and absenteeism. Child care benefits can help address these challenges while delivering a measurable return on investment. For-profit employers offering child care benefits may qualify for the federal 45F Employer-Provided Child Care Tax Credit. Eligible employers can receive a tax credit equal to 40% of qualified child care benefit expens

July 14, 2026 - The 2026 Legislative Session is complete and we have summarized our actions on behalf of all Missouri businesses. NOTE: The updated document linked below now contains actions taken by Governor Kehoe (spoiler alert: the governor did not veto any of our business legislation). From testifying against a major tax proposal, opposing a dramatic expansion of gambling at gas stations and fighting an attack on Missouri's manufacturing sales/use tax exemption to providi

Written by attorney Ruth A. Binger, with research and assistance by attorney Sarah L. Ayers. July 14, 2026 - A growing number of Missouri businesses are receiving demand letters alleging that the tracking technologies on their websites violate the California Invasion of Privacy Act (CIPA)—a 1967 law designed to combat “Big Brother” surveillance. Many of these letters come from California resident Vivek Shah, a “serial tester”[1] who has filed numerous website privacy claims a

May 27, 2026 - The 2026 Legislative Session is now complete and we have summarized our actions on behalf of all Missouri businesses. From testifying against a major tax proposal, opposing a dramatic expansion of gambling at gas stations and fighting an attack on Missouri's manufacturing sales/use tax exemption to providing an alternative source of funding for environmental programs at the Missouri Department of Natural Resources, Associated Industries of Missouri is pleased w

By Ray McCarty, president and CEO, Associated Industries of Missouri May 15, 2026 - The 2026 Legislative Session is in its final day. With about an hour left, here are a few of the issues that passed in the session's final days. Air Pollution Control Program funding (AIM supports) One of the top priorities of Associated Industries of Missouri (AIM) this year was providing funding to support the Missouri Department of Natural Resources Air Pollution Control Program (APCP). The

By Ray McCarty May 7, 2026 - HB 2989 (Rep. Hardwick), a bill that would have legalized gambling in areas outside casinos in violation of the Missouri Constitution, was voted down in committee yesterday. Associated Industries of Missouri has consistently opposed the legislation. Operators of such machines have operated illegally in Missouri for years, unfairly competing with legitimate games that do not offer cash prizes. Despite ongoing investigations by federal, state and lo

By Ray McCarty May 7, 2026 - Governor Mike Kehoe signed two bills of importance to Missouri businesses yesterday. HCS SS SCS SB's 907, 1154 & 1272 (Sen. Hudson) is a bill that deals with a big problem facing many businesses, particularly small businesses: lawsuits alleging violations of the Americans with Disabilities Act (ADA). The purpose of such lawsuits is not to improve the accessibility of websites for persons with disabilities, but to extract payment from the businesse

By Ray McCarty May 7, 2026 - We told you yesterday that HB 2243 (Rep. Wolfin) that would increase the sales tax on business inputs received a hearing in the House Rules - Legislative Committee. The bill would raise taxes by $35 million on Missouri manufacturing companies, mining operations, and other companies processing or producing goods and taxable services. Associated Industries of Missouri was the only statewide business advocate to testify against and work against the b

By Ray McCarty May 5, 2026 - After not receiving a hearing all session, HB 2243 (Rep. Wolfin) that would increase the sales tax on business inputs, received a hearing today in the House Rules - Legislative Committee. The bill would raise taxes on Missouri manufacturing companies, mining operations, and other companies processing or producing goods and taxable services. Associated Industries of Missouri was the only statewide business advocate to testify against the bill. I ex

By Matthew Smith and Ray McCarty May 1, 2026 - Here is a recap highlighting some of our efforts on the highest profile issues on behalf of Missouri employers this week. There are two weeks remaining in the 2026 Legislative Session (not that we're counting). Manufacturing Exemption is at risk (AIM opposes) Last year, AIM successfully defeated an attempt by a few local government officials and their State Representative to eliminate the local sales and use tax exemption for man

By Matthew Smith and Ray McCarty April 24, 2026 - Here is a recap highlighting some of our efforts on the highest profile issues on behalf of Missouri employers this week. There are three weeks remaining in the 2026 Legislative Session. Tax shifting proposal (TAFP) SS SCS HCS HJR 173 & 174 (Rep. Davidson and Speaker Patterson), Governor Kehoe’s proposal to shift funding for state government from individual income tax to sales and use taxes, received a final vote and will now

By Matthew Smith and Ray McCarty April 17, 2026 - Here is a recap highlighting some of our efforts on the highest profile issues on behalf of Missouri employers this week. Tax shifting proposal (AIM opposes) SS SCS HCS HJR 173 & 174 (Rep. Davidson and Speaker Patterson), Governor Kehoe’s proposal to shift funding for state government from individual income tax to sales and use taxes, passed the Senate this week in a revised form, despite strong opposition from Associated In

By Matthew Smith and Ray McCarty April 9, 2026 - Here is a recap highlighting some of our efforts on the highest profile issues on behalf of Missouri employers this week. Tax shifting proposal (AIM opposes) HJR 173 (Rep. Davidson), Governor Kehoe’s proposal to shift funding for state government from individual income tax to sales and use taxes, continues to advance, despite strong opposition from Associated Industries of Missouri. The bill contains no protection against inc

By Matthew Smith and Ray McCarty April 6, 2026 - Here is a recap highlighting some of our efforts on the highest profile issues on behalf of Missouri employers last week. Governor Kehoe's tax shift/reform (AIM currently opposes, negotiations appear unlikely to provide protections for Missouri businesses) Topping our agenda for the remainder of the legislative session is revising or opposing Governor Kehoe's tax reform proposal. The bill asks voters for permission to increase

By Matthew Smith and Ray McCarty March 27, 2026 - The second half of the 2026 Missouri Legislative Session began this week and there are now seven weeks left in the regular session. Here is a recap highlighting some of our efforts on the highest profile issues on behalf of Missouri employers so far this session. Governor Kehoe's tax shift/reform (AIM currently opposes, negotiations appear unlikely to provide protections for Missouri businesses) Topping our agenda for the rema

By Matthew Smith and Ray McCarty March 13, 2026 - We are now at halftime in the 2026 Missouri Legislative Session and the legislators are on their spring break until March 23. Here is a recap highlighting some of our efforts on the highest profile issues on behalf of Missouri employers so far this session. These are bills that are still alive and likely to have some activity in the second half of the session. Governor Kehoe's tax shift/reform (AIM currently opposes, but we ar

By Matthew Smith and Ray McCarty February 27, 2026 - This was the final week for filing bills (using the normal bill filing process). Here is a recap highlighting some of our efforts on behalf of Missouri employers this week. Providing support for rural workforce housing (AIM supports) In the House Economic Development committee, we testified in support of HB 1716 (Rep. Sharpe), which creates a grant program in the state of Missouri to assist in the construction of low cost

By Matthew Smith and Ray McCarty February 20, 2026 - – It was another busy week in the Missouri Legislature for pro-business legislation. Here is a recap highlighting some of our efforts on behalf of Missouri employers this week. Funding to Support State Administration of Air Pollution Laws (AIM supports) We previously told you about AIM's approach to providing funding to support the Air Pollution Control Program in the Missouri Department of Natural Resources. SB 953 (Bean)

By Matthew Smith and Ray McCarty February 13, 2026 - – It was another busy week in the Missouri Legislature for pro-business legislation. Here is a recap highlighting our efforts on behalf of Missouri employers this week. Income tax bill passes Senate (AIM supports) SB 994 (Sen. Henderson), a bill that ensures taxpayers will not be liable for penalties or interest on an income tax balance due if such taxpayer is denied part or all of an approved tax credit due to lack of ava

By Matthew Smith and Ray McCarty February 6, 2026 - – It was another busy week in the Missouri Legislature for pro-business legislation. Here is a recap highlighting our efforts on behalf of Missouri employers this week. Accountability for Administrative Law Judges (AIM supports) In the Senate Judiciary Committee, SB 996 (Sen. David Gregory) was heard which brings accountability and transparency to Administrative Law Judges (ALJs). ALJs are responsible for deciding workers