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
- Chamber
- Senate
- Introduced
- Dec 1, 2025
- Last action
- Dec 1, 2025 — Prefiled
- Session
- 2026
- Momentum
- 40 · Moderate