CCS/SB 86 - This act prohibits the contribution or expenditure of public funds by any school district or by any officer, employee, or agent of any school district: • To support or oppose the nomination or election of any candidate for public office; • To support or oppose the passage or defeat of any ballot measure; • To any committee supporting or opposing candidates or ballot measures; or • To pay debts or obligations of any candidate or committee previously incurred for the above purposes. The act additionally prohibits the contribution or expenditure of public funds by any officer, employee, or agent of any political subdivision to pay debts or obligations of any candidate or committee previously incurred for the purposes described above. Any purposeful violation of this act is punishable as a class four election offense. This provision is identical to provisions in the truly agreed to and finally passed CCS/SS#2/SCS/HCS/HB 271, SCS/SB 282 (2021), and SS#2/SCS/HCS/HB 1854 (2020), which was vetoed by the Governor. The act also creates new provisions relating to educational assistance organizations (EAOs). Specifically, notwithstanding the provisions of the truly agreed to and finally passed HB 349 (2021) to the contrary, the act prohibits the annual increase to the cumulative amount of tax credits that can be issued for purposes of contributions to EAOs when the amount of tax credits reaches $50 million. Furthermore, the cumulative amount of tax credits that may be allocated to all taxpayers contributing to EAOs in the first year of the Missouri Empowerment Scholarship Accounts Program shall not exceed $25 million. The act limits the number of EAOs that can be certified to no more than 10 in any single school year, with no more than 6 having their principal place of business in: · Greene County; · Jackson County; · St. Charles County; · St. Louis County; and · St. Louis City. The act creates the Missouri Empowerment Scholarship Accounts Board. The State Treasurer is permitted to delegate duties assigned to him under the truly agreed to and finally passed HB 349 (2021) to the Board. Four percent of the total qualifying contributions received by each EAO per calendar year is required to be deposited in the Missouri Empowerment Scholarship Accounts Fund to be used by the State Treasurer for marketing and administrative expenses or the costs incurred in administering the program, whichever is less. SCOTT SVAGERA