2011 Missouri Revised Statutes
TITLE X TAXATION AND REVENUE
Chapter 143 Income Tax
Section 143.151. Missouri personal exemptions.
Missouri personal exemptions.
143.151. For all taxable years beginning before January 1, 1999, a resident shall be allowed a deduction of one thousand two hundred dollars for himself or herself and one thousand two hundred dollars for his or her spouse if he or she is entitled to a deduction for such personal exemptions for federal income tax purposes. For all taxable years beginning on or after January 1, 1999, a resident shall be allowed a deduction of two thousand one hundred dollars for himself or herself and two thousand one hundred dollars for his or her spouse if he or she is entitled to a deduction for such personal exemptions for federal income tax purposes.
(L. 1972 S.B. 549, A.L. 1999 H.B. 516)
Annotation Copyright Missouri Joint Committee on Legislative Research
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