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Title X TAXATION AND REVENUE

Chapter 143

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  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.

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(L. 1972 S.B. 549, A.L. 1999 H.B. 516)


---- end of effective   28 Aug 1999 ----

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