92.112. Earnings tax not to include deferred compensation and certain other salary reduction plans, when (Kansas City, St. Joseph and St. Louis City). - Missouri Statutes

Earnings tax not to include deferred compensation and certainother salary reduction plans, when (Kansas City, St. Joseph andSt. Louis City).

92.112. As referred to in sections 92.110 and 92.210, the termssalaries, wages, commissions and other compensation shall not include anycontributions to any deferred compensation plans, such as but not limitedto, any salary reduction plans, cafeteria plans or any other similar plansdeferring the receipt of compensation by a resident or nonresident if suchcontribution is not subject to Missouri state income tax at the time suchcontribution is made.

(L. 1997 H.B. 331 § 1)