SB 658 - For all tax years beginning on or after January 1, 2026, this act provides an income tax deduction for the amount included in Missouri taxable income of a resident estate or trust that would not be included as Missouri taxable income if said estate or trust were considered a nonresident estate or trust. Such deduction shall only apply to the extent it is not a determinant of the federal distributable net income of the estate or trust. This act is substantially similar to a provision in SS/SCS/SB 98 (2025), SS/SCS/HB 754 (2025), and SCS/HCS/HB 1259 (2025). JOSH NORBERG