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