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

Statutes affected:
Introduced (4319S.01): 143.121

---

Senate Committee Minutes:
SENATE COMMITTEE MINUTES Bill No.: SB 1291
Sponsor: Hudson
Hearing Date: 2/5/2026


COMMITTEE: Agriculture, Food Production and Outdoor Resources

CHAIRMAN: Bean

DATE REFERRED: 1/27/2026 DATE HEARING REQUESTED: 1/28/2026



STAFF:
Kyle Aubuchon
Jackie Buschjost
Julia Sheveleva


WITNESSES GIVING INFORMATION:



WITNESSES FOR:
Ben Travlos - MO Soybean Assn
Mark Fiegenbaum - MO Farm Bureau
Alayna Forck - MO Corn Growers Assn.
Emily Lewis - MO Bankers Assn.
Shannon Cooper - MO Cattlemen Assn.


WITNESSES AGAINST:
Lisa Pannett - ArmorVine