143.111. Missouri taxable income.

Missouri taxable income.

143.111. The Missouri taxable income of a resident shall be suchresident's Missouri adjusted gross income less:

(1) Either the Missouri standard deduction or the Missouri itemizeddeduction;

(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 insurancecosts provided in section 143.113.

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