SB 14 - In addition to the income tax imposed by current law, beginning with the 2026 calendar year, this act imposes an additional tax of 1% on all Missouri taxable income in excess of $1 million. The revenue derived from such tax shall be deposited in the Disaster Relief Fund, which is created by the act. Seventy-five percent of such moneys shall be reserved for emergencies located in any area wholly or partially located within the City of St. Louis. The remaining twenty-five percent of the moneys may be used for emergencies located in any other area of the state. The tax imposed by this act shall expire on December 31, 2028. JOSH NORBERG