SB 1291 MO
SCS/SB 1291 - Current law authorizes an income tax deduction for certain income received for the sale or lease of farmland to beginning farmers. This act adds a definition of "taxpayer" to such deduction. This provision is substantially similar to HB 3324 (2026), SB 682 (2025), and HB 1042 (2025), and to a provision in CCS/HCS/SB 994 (2026), HCS/SS/SB 67 (2025), HCS/HB 828 (2025), and HCS/SS/SCS/SB 466 (2025). JOSH NORBERG
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Summary
SCS/SB 1291 - Current law authorizes an income tax deduction for certain income received for the sale or lease of farmland to beginning farmers. This act adds a definition of "taxpayer" to such deduction. This provision is substantially similar to HB 3324 (2026), SB 682 (2025), and HB 1042 (2025), and to a provision in CCS/HCS/SB 994 (2026), HCS/SS/SB 67 (2025), HCS/HB 828 (2025), and HCS/SS/SCS/SB 466 (2025). JOSH NORBERG
Sponsor (1)
- Hudson, Brad Republican · primary
Action history (5)
- Feb 12, 2026 SCS Voted Do Pass S Agriculture, Food Production and Outdoor Resources Committee (4319S.02C) · upper
- Feb 5, 2026 Hearing Conducted S Agriculture, Food Production and Outdoor Resources Committee · upper
- Jan 27, 2026 Second Read and Referred S Agriculture, Food Production and Outdoor Resources Committee · upper
- Jan 7, 2026 S First Read · upper
- Dec 1, 2025 Prefiled · upper
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