Modifies provisions relating to an income tax deduction for certain farmers

Introduced

In Committee

Floor

Crossed Over

Passed

Enacted

Overview Bill text 2 Compare versions History 5 Sponsors

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

PASSAGE PROBABILITY

1% Unlikely

Why this number

Stage base Floor Consideration — base rate 2%, measured from MO's completed sessions
Momentum -2 40/100 from the pace of recorded action
Time since last action -22 316 days quiet

A transparent scoring model over stage, momentum, recency, sponsorship and recorded votes — not a trained predictor. Treat it as a way to rank attention, not as a forecast.