Modifies provisions relating to an income tax deduction for certain farmers

Taxes

Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor: Hudson, Brad; House handler: N/A
Last action: 2026-02-12
Official status: SCS Voted Do Pass S Agriculture, Food Production and Outdoor Resources Committee (4319S.02C)
Effective date: 2026-08-28

Plain English Breakdown

The plain English breakdown is still being put together. The official documents below are already here.

Bill History

2026-02-12 Missouri House of Representatives and Missouri Senate
SCS Voted Do Pass S Agriculture, Food Production and Outdoor Resources Committee (4319S.02C)
2026-02-05 Missouri House of Representatives and Missouri Senate
Hearing Conducted S Agriculture, Food Production and Outdoor Resources Committee
2026-01-27 S241
Second Read and Referred S Agriculture, Food Production and Outdoor Resources Committee
2026-01-07 S78
S First Read
2025-12-01 Missouri House of Representatives and Missouri Senate
Prefiled

Official Summary Text

The following summaries of this bill are available:

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Senate Committee Substitute

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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 act is substantially similar to SB 682 (2025) and HB 1042 (2025), and to a provision in HCS/SS/SB 67 (2025), HCS/HB 828 (2025), and HCS/SS/SCS/SB 466 (2025).
JOSH NORBERG

Introduced

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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 act is identical to SB 682 (2025) and HB 1042 (2025), and to a provision in HCS/SS/SB 67 (2025), HCS/HB 828 (2025), and HCS/SS/SCS/SB 466 (2025).
JOSH NORBERG