143.131. Missouri standard deduction, when used, amount. - Missouri Statutes

Missouri standard deduction, when used, amount.

143.131. 1. The Missouri standard deduction may be deductedin determining Missouri taxable income of a resident individualunless the taxpayer or his spouse has elected to itemize hisdeduction as provided in section 143.141.

2. The Missouri standard deduction shall be the allowablefederal standard deduction.

(L. 1972 S.B. 549, A.L. 1977 S.B. 451, A.L. 1989 H.B. 35, et al.)

Effective 1-1-90