Repeals a portion of the tax on motor fuel, and specifies an expiration date for the exemption and refund process applicable to that portion.

Repeals a portion of the motor fuel tax in Missouri and modifies the tax rates and exemption process for various types of fuel. Eliminates a graduated additional tax on motor fuel that was previously scheduled to increase from 2.5 cents per gallon in 2021-2022 to 12.5 cents per gallon by July 2025. Maintains the base motor fuel tax of 17 cents per gallon and keeps existing tax rates for alternative fuels like compressed natural gas, liquefied natural gas, and propane, which have phased tax increases until 2024. Preserves an exemption and refund process for motor vehicles with a gross weight of 26,000 pounds or less, allowing taxpayers to claim a refund for the additional fuel tax. Claimants must submit detailed documentation about their fuel purchases, including vehicle identification numbers, purchase dates, and seller information. The exemption and refund process will remain in effect until October 1, 2026.

Pending committee assignment.

02/25/2025 First reading in Senate.