143.151. Missouri personal exemptions. - Missouri Statutes

Missouri personal exemptions.

143.151. For all taxable years beginning before January 1, 1999, aresident shall be allowed a deduction of one thousand two hundred dollarsfor himself or herself and one thousand two hundred dollars for his or herspouse if he or she is entitled to a deduction for such personal exemptionsfor federal income tax purposes. For all taxable years beginning on orafter January 1, 1999, a resident shall be allowed a deduction of twothousand one hundred dollars for himself or herself and two thousand onehundred dollars for his or her spouse if he or she is entitled to adeduction for such personal exemptions for federal income tax purposes.

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