SS#2/SCS/SB 1029 - This act creates and modifies provisions relating to education. FUNDING FOR EARLY CHILDHOOD EDUCATION SERVICES (Sections 67.547 and 67.5420) This act provides that current law relating to the distribution of sales tax proceeds in St. Louis County shall not apply to a tax for the purpose of funding early childhood educational services, and requires that such proceeds shall be deposited in the county's Early Childhood Education Fund, which is created by the act. (Section 67.547) This act also requires the proceeds of any tax imposed by St. Louis County or St. Louis City for the purposes of improving the quality, affordability, and access to early childhood development programs for children aged five years and younger to be deposited into the county or city Early Childhood Education Fund. The administrative control and management of such funds shall be by the board of directors responsible for the administration of a city or county Community Children's Services Fund. The board of directors shall use or disburse the funds in the Early Childhood Education Fund to provide and administer programs subsidizing the cost of providing early childhood education, prioritizing children in financial need. Financial assistance may be used for early childhood education and child care provided by public, private, not-for-profit, and for-profit entities licensed, contracted to receive child care subsidies, or otherwise registered by the Missouri Department of Elementary and Secondary Education, including preschools, childcare centers, nursery schools, local education agencies, charter schools, Head Start and Early Head Start programs, informal childcare providers and independent and system-affiliated family child care homes, as described in the act. (Section 67.5420) These provisions are similar to HB 2379 (2026), HB 3149 (2026), SB 20 (2025), SB 1447 (2024), and HB 373 (2023). MISSOURI EMPOWERMENT SCHOLARSHIP ACCOUNTS PROGRAM (Sections 135.714, 135.715, and 135.716) Currently, educational assistance organizations (EAOs) that award student scholarships through the Missouri Empowerment Scholarship Accounts Program are required to spend at least 90% of all taxpayer contributions on scholarship accounts. Between three and ten percent of such contributions may be spent on marketing and administrative expenses, depending on the total amount of contributions received. Additionally, four percent of all contributions are to be deposited into a state fund to be used by the State Treasurer for marketing and administrative expenses or the costs incurred in administering the program, whichever is less. This act requires EAOs to ensure that at least 94% of all contributions and state appropriations are spent on scholarship accounts. Three percent of the EAO's remaining revenue from contributions and appropriations may be spent on the EAO's administrative expenses. Additionally, three percent, rather than four percent, of all contributions and appropriations to each EAO shall be deposited into the Missouri Empowerment Scholarship Accounts Fund, to be used by the State Treasurer for administrative expenses or the costs incurred in administering the program, whichever is less. (Sections 135.714, 135.715, and 135.716). The act further provides that each EAO shall submit to an annual audit conducted by the State Auditor within six months of the end of the EAO's fiscal year, rather than submitting audits prepared by a certified public accountant to the State Treasurer annually. The State Treasurer shall provide all information included in the annual audits if requested by a public governmental body, without redactions. However, any personally identifiable information of any qualified student or parent that satisfies the definition of "personally identifiable information" under the federal Family Educational Rights and Privacy Act shall be a closed record under the Missouri Sunshine Law and shall not be disclosed to the public by any public governmental body. (Section 135.714) SCHOOL DISTRICT FINANCIAL INFORMATION (Section 162.192) Under this act, each school district shall maintain a searchable, publicly accessible database on its website setting forth all financial transactions conducted with school district funds. The financial ledger shall be available without login credentials, registration, or fees, and shall be downloadable and exportable in formats specified in the act. The financial ledger shall record transactions using codes set forth in the Missouri Financial Accounting Manual published by the Department of Elementary and Secondary Education (DESE), as applicable. Certain data fields shall be included in the financial ledger at minimum, such as transaction date, transaction amount, revenue or expenditure designation, fund code, function code, object code, vendor or payee name, and a description or memo field. The homepage of each public school's website shall include a direct link to the financial ledger of the school district that oversees such public school. The link shall make the financial ledger accessible within one click, and shall be functional and mobile-responsive. DESE may provide standardized language or icons that public schools may use for this purpose. A school district's financial ledger shall be updated at least monthly. Details of each calendar month's financial transactions shall be posted no later than 45 days after the close of that calendar month. For record keeping purposes, a school district shall maintain at least five fiscal years of historical data on its financial ledger. Protected personal information may be redacted only to the extent required by applicable law. Vendor names, amounts, and accounting codes shall not be redacted. Payroll data may be presented in aggregated form where disclosure of individual information is restricted. Debt obligations shall be posted in a separate section of the financial ledger, with disclosure of outstanding debt balances, issuance dates, repayment schedules, annual debt service amounts, and debt service as a percentage of total expenditures. DESE may provide or approve standardized templates or platforms school districts may use for their financial ledgers. DESE may additionally provide guidance to assist school districts with compliance. DESE shall promulgate rules establishing procedures and timelines for school districts to certify compliance annually. A school district that violates any provision of this act may be subject to the withholding of state aid from such school district. DESE shall establish a process for members of the public to file complaints if they believe a school district has violated any provision of the act. DESE may also establish a public compliance dashboard on DESE's website to enable members of the public to check whether a particular school district is certified as in compliance. SCHOOL DISTRICT LEGAL EXPENSES (Section 162.821) The act requires school districts to include the amount expended for legal services in their Annual Secretary of the Board Report. If the report does not include the amount expended for legal services, then the Attorney General may bring a civil action, including an action for injunctive relief, against the school district. Such action shall be brought in the county where the school district is located. This provision is identical to SB 1353 (2026) and substantially similar to SB 793 (2025). OLIVIA SHANNON