BEGINNING FARMER INCOME TAX DEDUCTION 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. (Section 143.121) This provision is identical to SB 1291 (2026), 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). TAX RETURNS Current law provides that the date for filing income tax returns shall be the fifteenth day of the fourth month following the close of the taxpayer's taxable year. This act provides that such date shall be the date prescribed for the filing of federal tax returns. The act provides that if such date is changed for any reason, the date for filing state income tax returns shall also be changed to such date. (Section 143.511) This provision is identical to a provision in HCS/SS/SB 67 (2025), HCS/SS/SCS/SB 466 (2025), and HCS/HB 828 (2025). This act provides that tax return forms for all tax years beginning on or after January 1, 2026, shall indicate the name of the public school district in which the taxpayer resides. (Section 143.971)