Missouri SB1291: Modifies provisions relating to an income tax deduction for certain farmers

What the bill says

From the introduced text:

SECOND REGULAR SESSION SENATE BILL NO. 1291 103RD GENERA L ASSEMBLY INTRODUCED BY SENATOR HUDSON. 4319S.01I KRISTINA MARTIN, Secretary To repeal section 143.121, RSMo, and to enact in lieu thereof one new section relating to an income tax deduction for certain farmers. Section A. Section 143.121, RSMo, is repealed and one new section enacted in lieu thereof, to be known as section 143.121, to read as follows: 143.121. 1. The Missouri adjusted gross income of a resident individual shall be the taxpayer's federal adjusted gross income subject to the modifications in this section. 2. There shall be added to the taxpayer's federal adjusted gross income: (1) The amount of any federal income tax refund received for a prior year which resulted in a Missouri income tax benefit. The amount added pursuant to this subdivision shall not include any amount of a federal income tax refund attributable to a tax credit reducing a taxpayer's federal tax liability pursuant to Public Law 116136 or 116-260, enacted by the 116th United States Congress, for the tax year beginning on or after January 1, 2020, and ending on or before December 31, 2020, and deducted from Missouri adjusted gross income pursuant to section 143.171. The amount added under this subdivision shall also not include any amount of a federal income tax refund EXPLANATION-Matter enclosed …

Read the full official text

Sponsors

• Brad Hudson (R, 33) · primary sponsor

Latest actions

1. February 12, 2026: SCS Voted Do Pass S Agriculture, Food Production and Outdoor Resources Committee (4319S.02C)
2. February 5, 2026: Hearing Conducted S Agriculture, Food Production and Outdoor Resources Committee
3. January 27, 2026: Second Read and Referred S Agriculture, Food Production and Outdoor Resources Committee
4. January 7, 2026: S First Read
5. December 1, 2025: Prefiled

Common questions

What is SB1291?

SB1291 is a bill in the Missouri Legislature (2026 Regular Session): Modifies provisions relating to an income tax deduction for certain farmers.

What does SB1291 do?

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

What is the status of SB1291?

In committee as of February 12, 2026. Latest action: SCS Voted Do Pass S Agriculture, Food Production and Outdoor Resources Committee (4319S.02C) (February 12, 2026).

Who sponsored SB1291?

Brad Hudson (R, 33).

Where is the official record for SB1291?

On the Missouri Legislature website: https://www.senate.mo.gov/BillTracking/Bills/BillInformation?year=2026&billid=304