We acknowledge mixed emotions when it comes to tax amnesty programs.
We believe they encourage delinquency and repeat what one former lawmaker characterized as a "tax cheat program." In that regard, they are fundamentally unfair to residents who meet their tax obligations on time.
But experience shows they do work to bring in revenue owed to the state.
Missouri Gov. Jay Nixon announced Tuesday the state received about $35 million in previously unpaid taxes during the most recent amnesty program, authorized by lawmakers in the 2015 session.
The amount is within the $20-$60 million range cited by lawmakers during the previous session, but below the amounts collected during previous amnesty programs - $74 million in 2002 and the $42 million in 2003.
In accordance with the budget approved by lawmakers, Nixon will direct the bulk of the revenue to provide dental care for about 282,000 low-income Missourians. The Legislature included one-time dental benefits in Medicaid in the current state budget.
Adult dental benefits were among 2005 cuts to Missouri Medicaid made by former Gov. Matt Blunt.
According to Nixon's announcement, Medicaid coverage for adult dental care will be expanded to include preventative services, restorative services, periodontal treatment, oral surgery extractions, radiographs, pain evaluation and relief, infection control, and general anesthesia.
The money also will cover a 1 percent increase to Medicaid providers for alcohol and drug abuse prevention and treatment, psychiatric services, developmental disabilities community programs, in-home services, private-duty nursing, and child welfare providers.
We are pleased services budgeted by state officials will be provided, but we offer two reminders.
First, although the governor announced the allocation of amnesty money, lawmakers also deserve credit for including it in the budget.
And, if taxpayers obeyed the law, state services would be financed as budgeted without the added effort or fanfare that accompanies an occasional program that coddles and coaxes tax scofflaws.