HB 2379: Sales tax for early childhood educational services
Sponsor: Cecelia Williams
OPPOSE
Broad delegation & expands government
HB 2379 modifies Missouri law dealing with county sales taxes to create a dedicated Early Childhood Education Fund. If voters approve a local sales tax for that purpose, the money may be used to improve quality, affordability, and access for programs serving children age five and younger. While framed as a local funding mechanism, it builds a government-controlled subsidy and grant system administered by an unelected board, funneling tax dollars to a wide range of public, private, and informal childcare providers.
What Does This Bill Do?
- Creates a Special Fund: Establishes the "Early Childhood Education Fund" for revenues generated by voter-approved county or St. Louis City taxes for early childhood development programs.
- Broadens Provider Subsidies: Allows funds to support public, private, nonprofit, for-profit, licensed, license-exempt, or DESE-registered providers, including informal child care and family child care homes.
- Empowers an Unelected Board: Gives administrative control to a board of directors with the authority to contract, set eligibility standards, attach conditions to funds, and audit spending.
Constitutional or Critical Context
HB 2379 bypasses several existing statutory safeguards for children's services funds. Under current law (§210.861), spending is limited to a defined list of child welfare, crisis, and family-support services, with contracts restricted to public or not-for-profit agencies. This bill removes those limits for the new fund, establishing a government-controlled mechanism that channels broad sales tax revenue to an expansive list of entities. Furthermore, expanding the state's role in early childhood formation is a serious concern from a biblical limited-government perspective, as civil government is not supposed to replace or manage the family's role in raising young children.
Red Flags & Recommended Amendments
Outside Proper Role of Government
Uses tax revenue to fund early childhood development, affordability, and access—areas that are primarily family, church, community, and private-sector responsibilities, not core civil-government functions.
Broad Delegation & Privacy Risks
Gives an unelected board sole administrative control. Because the fund prioritizes financial need and allows for eligibility standards and audits, administration may require collecting child, family, income, or provider data without requiring informed opt-in consent or limits on data sharing.
Act for Missouri Recommendation:
Act for Missouri OPPOSES HB 2379. It creates a government-administered funding stream for early childhood programs, relies on burdensome sales tax revenue, empowers a board with broad discretion, creates DESE-linked provider hooks, and lacks strong privacy and opt-in protections. Care and formation of young children should remain primarily with parents, families, churches, and private providers—not a tax-funded board-controlled program that can expand over time.