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

{"id": "ocd-bill/6913013d-0052-4600-a8f1-c1172d104e9e", "session": "2026", "jurisdiction": {"id": "ocd-jurisdiction/country:us/state:mo/government", "name": "Missouri", "classification": "state"}, "from_organization": {"id": "ocd-organization/8ff25b39-cd33-4cee-a2a9-d88b80b2c6fe", "name": "Senate", "classification": "upper"}, "identifier": "SB 1291", "title": "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.\r\n\r\n\tThis 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).\r\nJOSH NORBERG", "classification": ["bill"], "subject": [], "extras": {"MO_BILL_LR": "4319S.01I"}, "created_at": "2025-12-02T22:18:52.204913+00:00", "updated_at": "2026-06-03T19:58:55.051385+00:00", "openstates_url": "https://openstates.org/mo/bills/2026/SB1291/", "first_action_date": "2025-12-01T06:00:00+00:00", "latest_action_date": "2026-02-12T06:00:00+00:00", "latest_action_description": "SCS Voted Do Pass S Agriculture, Food Production and Outdoor Resources Committee (4319S.02C)", "latest_passage_date": ""}