Mo. Rev. Stat. § 163.096

For any school district that, during fiscal year 2005, recorded revenues from intangible taxes, the merchants' and manufacturers' surcharge, and payments in lieu of taxes other than tax increment financing surplus to the district's teacher and incidental funds and, as a result, caused an elevation of the district's local effort figure, as the term local effort is defined in section 163.011, the department of elementary and secondary education shall calculate the amount of state aid the district would have received had the district placed such revenues in its capital projects fund or debt service fund. The department shall use this revised local effort figure for all state aid payments subsequent to August 28, 2024.