Title X TAXATION AND REVENUE Chapter 143 • Effective - 28 Aug 1999 143.111. Missouri taxable income. — The Missouri taxable income of a resident shall be such resident's Missouri adjusted gross income less: (1) Either the Missouri standard deduction or the Missouri itemized deduction; (2) The Missouri deduction for personal exemptions; (3) The Missouri deduction for dependency exemptions; (4) The deduction for federal income taxes provided in section 143.171; and (5) The deduction for a self-employed individual's health insurance costs provided in section 143.113. -------- (L. 1972 S.B. 549, A.L. 1999 H.B. 516)
Missouri Legal Code