reglab/housing_qa huggingface dataset:
MO Rev Stat § 143.071 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 143 - Income Tax|Section 143.071 - Corporations — inapplicable to out-of-state businesses, when.

Effective - 28 Aug 2018, 2 histories   143.071. Corporations — inapplicable to out-of-state businesses, when. — 1. For all tax years beginning before September 1, 1993, a tax is hereby imposed upon the Missouri taxable income of corporations in an amount equal to five percent of Missouri taxable income.  2. For all tax years beginning on or after September 1, 1993, and ending on or before December 31, 2019, a tax is hereby imposed upon the Missouri taxable income of corporations in an amount equal to six and one-fourth percent of Missouri taxable income.  3. For all tax years beginning on or after January 1, 2020, a tax is hereby imposed upon the Missouri taxable income of corporations in an amount equal to four percent of Missouri taxable income.  4. The provisions of this section shall not apply to out-of-state businesses operating under sections 190.270 to 190.285. ­­-------- (L. 1972 S.B. 549, A.L. 1993 S.B. 380, A.L. 2014 H.B. 1190, A.L. 2018 S.B. 884)  (2000) Member institutions of the Farm Credit System, which are federal instrumentalities, are exempt from state income taxation; silence of the federal statute does not constitute express congressional consent to tax. Production Credit Ass'n. v. Director of Revenue, 10 S.W.3d 142 (Mo.banc), certiorari granted 120 S.Ct. 2716, 68 USLW 3725.
MO Rev Stat § 143.091 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 143 - Income Tax|Section 143.091 - Meaning of terms.

Effective - 01 Jan 1990   143.091. Meaning of terms. — Any term used in sections 143.011 to 143.996 shall have the same meaning as when used in a comparable context in the laws of the United States relating to federal income taxes, unless a different meaning is clearly required by the provisions of sections 143.011 to 143.996. Any reference in sections 143.011 to 143.996 to the laws of the United States shall mean the provisions of the Internal Revenue Code of 1986, and amendments thereto, and other provisions of the laws of the United States relating to federal income taxes, as the same may be or become effective, at any time or from time to time, for the taxable year. ­­-------- (L. 1972 S.B. 549, A.L. 1989 H.B. 35, et al.)  Effective 1-1-90
MO Rev Stat § 143.101 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 143 - Income Tax|Section 143.101 - Definitions.

Effective - 01 Jan 1973   143.101. Definitions. — 1. "Resident" means an individual who is domiciled in this state, unless he (1) maintains no permanent place of abode in this state, (2) does maintain a permanent place of abode elsewhere, and (3) spends in the aggregate not more than thirty days of the taxable year in this state; or who is not domiciled in this state but maintains a permanent place of abode in this state and spends in the aggregate more than one hundred eighty-three days of the taxable year in this state.  2. "Nonresident" means an individual who is not a resident of this state. ­­-------- (L. 1972 S.B. 549)  Effective 1-1-73
MO Rev Stat § 143.111 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 143 - Income Tax|Section 143.111 - Missouri taxable income.

Effective - 28 Aug 1999   143.111. Missouri taxable income. — The Missouri taxable income of a resident shall be such resident's Missouri adjusted gross income less:  (1) Either the Missouri standard deduction or the Missouri itemized deduction;  (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 insurance costs provided in section 143.113. ­­-------- (L. 1972 S.B. 549, A.L. 1999 H.B. 516)
MO Rev Stat § 143.113 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 143 - Income Tax|Section 143.113 - Deduction for health insurance costs of self-employed individuals, rules.

Effective - 28 Aug 1999   143.113. Deduction for health insurance costs of self-employed individuals, rules. — 1. For all taxable years beginning on or after January 1, 2000, an individual taxpayer who is an employee within the meaning of Section 401(c)(1) of the Internal Revenue Code of 1986, as amended, shall be allowed to subtract from the taxpayer's Missouri adjusted gross income to determine Missouri taxable income an amount equal to the amount which the taxpayer has paid during the taxable year for insurance which constitutes medical care for the taxpayer, the taxpayer's spouse, and dependents to the extent that such amounts qualify as deductible pursuant to Section 162(l) of the Internal Revenue Code of 1986, as amended, for the same taxable year, and shall only be deductible to the extent that such amounts are not deducted on the taxpayer's federal income tax return for that taxable year.  2. The director of the department of revenue shall promulgate rules and regulations to administer the provisions of this section. No rule or portion of a rule promulgated pursuant to the authority of this section shall become effective unless it has been promulgated pursuant to the provisions of chapter 536. ­­-------- (L. 1999 H.B. 516)
MO Rev Stat § 143.118 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 143 - Income Tax|Section 143.118 - Health care sharing ministry deduction — rulemaking authority.

Effective - 28 Aug 2007   143.118. Health care sharing ministry deduction — rulemaking authority. — 1. For all taxable years beginning on or after January 1, 2007, an individual taxpayer shall be allowed to subtract from the taxpayer's Missouri adjusted gross income to determine Missouri taxable income an amount equal to the amount which the taxpayer has paid during the taxable year as a member of a health care sharing ministry as defined in section 376.1750 and shall only be deductible to the extent that such amounts are not deducted on the taxpayer's federal income tax return for that taxable year.  2. The director of the department of revenue shall promulgate rules and regulations to administer the provisions of this section. Any rule or portion of a rule, as that term is defined in section 536.010, that is created under the authority delegated in this section shall become effective only if it complies with and is subject to all of the provisions of chapter 536 and, if applicable, section 536.028. This section and chapter 536 are nonseverable and if any of the powers vested with the general assembly pursuant to chapter 536 to review, to delay the effective date, or to disapprove and annul a rule are subsequently held unconstitutional, then the grant of rulemaking authority and any rule proposed or adopted after August 28, 2007, shall be invalid and void. ­­-------- (L. 2007 H.B. 818)
MO Rev Stat § 143.119 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 143 - Income Tax|Section 143.119 - Federal health insurance deduction, state tax credit — rulemaking authority.

Effective - 28 Aug 2007   143.119. Federal health insurance deduction, state tax credit — rulemaking authority. — 1. A self-employed taxpayer, as such term is used in the federal internal revenue code, who is otherwise ineligible for the federal income tax health insurance deduction under Section 162 of the federal internal revenue code shall be entitled to a credit against the tax otherwise due under this chapter, excluding withholding tax imposed by sections 143.191 to 143.265, in an amount equal to the portion of such taxpayer's federal tax liability incurred due to such taxpayer's inclusion of such payments in federal adjusted gross income. The tax credits authorized under this section shall be nontransferable. To the extent tax credit issued under this section exceeds* a taxpayer's state income tax liability, such excess shall be considered an overpayment of tax and shall be refunded to the taxpayer.  2. The director of the department of revenue shall promulgate rules and regulations to administer the provisions of this section. Any rule or portion of a rule, as that term is defined in section 536.010, that is created under the authority delegated in this section shall become effective only if it complies with and is subject to all of the provisions of chapter 536 and, if applicable, section 536.028. This section and chapter 536 are nonseverable and if any of the powers vested with the general assembly pursuant to chapter 536 to review, to delay the effective date, or to disapprove and annul a rule are subsequently held unconstitutional, then the grant of rulemaking authority and any rule proposed or adopted after August 28, 2007, shall be invalid and void. ­­-------- (L. 2007 H.B. 818)  *Word "exceed" appears in original rolls.
MO Rev Stat § 143.123 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 143 - Income Tax|Section 143.123 - Taxes on annuities, pensions and retirement allowances, subtraction per taxpayer, maximums per year or six-month period.

Effective - 14 Jun 1989   143.123. Taxes on annuities, pensions and retirement allowances, subtraction per taxpayer, maximums per year or six-month period. — Any six thousand dollar subtraction provided by law for annuities, pensions, and retirement allowances in total per taxpayer, as hereafter provided by subsequent law, shall be implemented in a maximum amount of six thousand dollars per year, or three thousand dollars for a six-month period. ­­-------- (L. 1989 H.B. 610 § 1)  Effective 6-14-89
MO Rev Stat § 143.127 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 143 - Income Tax|Section 143.127 - Deduction for restitution received by victims of National Socialist (Nazi) persecution.

Effective - 28 Aug 2000   143.127. Deduction for restitution received by victims of National Socialist (Nazi) persecution. — 1. For all tax years beginning on or after January 1, 2000, the following amounts received by an individual or returns and payments to an individual shall be subtracted from such individual's federal adjusted gross income, to the extent such amounts, returns or payments are included in such individual's federal adjusted gross income:  (1) Amounts received as reparations or restitution for the loss of liberty or life or damage to health by the victims of National Socialist (Nazi) persecution;  (2) Returns of tangible or intangible property seized, misappropriated or lost as a result of National Socialist (Nazi) actions or policies and any cash values in replacement of such property;  (3) Payments of insurance policies purchased prior to December 31, 1945, by the victims of National Socialist (Nazi) persecution; and  (4) Any accumulated or accrued interest on such amounts, returns or payments.  2. The subtraction of the amounts, returns or payments from an individual's Missouri adjusted gross income shall only apply if such individual was a victim of National Socialist (Nazi) persecution, actions or policies or is the spouse or descendant of a victim of National Socialist (Nazi) persecution, actions or policies, and such individual or family member is the first recipient of such amounts, returns or payments.  3. As used in this section, "National Socialist (Nazi) persecution, actions and policies" means persecution, actions or policies taken by Germany and other countries, or by organizations, institutions and companies within those countries, against the victims of the Nazi Holocaust. ­­-------- (L. 2000 H.B. 1452)
MO Rev Stat § 143.131 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 143 - Income Tax|Section 143.131 - Missouri standard deduction, when used, amount.

Effective - 01 Jan 1990   143.131. Missouri standard deduction, when used, amount. — 1. The Missouri standard deduction may be deducted in determining Missouri taxable income of a resident individual unless the taxpayer or his spouse has elected to itemize his deduction as provided in section 143.141.  2. The Missouri standard deduction shall be the allowable federal 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
MO Rev Stat § 143.141 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 143 - Income Tax|Section 143.141 - Itemized deductions, when authorized, how computed.

Effective - 01 Jan 1993   143.141. Itemized deductions, when authorized, how computed. — If federal taxable income of a resident individual is determined by itemizing deductions from his federal adjusted gross income, he may elect to deduct his Missouri itemized deduction in lieu of his Missouri standard deduction. The Missouri itemized deduction of a resident individual means the allowable federal itemized deductions which consist of allowable federal deductions other than those allowable in arriving at federal adjusted gross income and other than the federal deductions for personal and dependency exemptions, with the following modifications:  (1) Reduced by the proportional amount thereof representing the tax imposed by sections 143.011 to 143.998;  (2) Reduced by the proportional amount thereof representing any income taxes imposed by another state of the United States or a political subdivision thereof or the District of Columbia;  (3) Increased by the fair market value of a literary, musical, scholarly, or artistic composition contributed to any tax exempt agency or institution which is operated on a not-for-profit basis by any taxpayer whose personal efforts created such composition less the amount deducted from federal adjusted gross income attributable to such contribution. The fair market value of such literary, musical, scholarly or artistic composition shall be determined by written appraisal of the property by a person qualified to make such an appraisal other than the taxpayer, the donee, or any "related taxpayer" within the meaning of such term as defined by sections 267(b) and 1313(c) of the Internal Revenue Code, as amended. The appraisal shall be made within one year of the date of the donation and attached to the taxpayer's income tax return;  (4) Increased to the extent not otherwise deductible, by the taxes for the same taxable year for which the return is being filed that are imposed by the following provisions of the Internal Revenue Code:  (a) Section 3101, relating to the tax on employees under the Federal Insurance Contributions Act;  (b) Sections 3201 and 3211, relating to the taxes on railroad employees and railroad employee representatives under the Railroad Retirement Tax Act;  (c) Section 1401, relating to tax on self-employment income, to the extent that such taxes were not deducted in the computation of the taxpayer's federal adjusted gross income under the Internal Revenue Code of 1986, as amended. ­­-------- (L. 1972 S.B. 549, A.L. 1977 S.B. 451, A.L. 1984 H.B. 1112, A.L. 1989 H.B. 35, et al., A.L. 1992 H.B. 1155)  Effective 1-1-93
MO Rev Stat § 143.143 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 143 - Income Tax|Section 143.143 - Provisions of sections 143.131 and 143.141 effective, when.

Effective - 28 Aug 1977   143.143. Provisions of sections 143.131 and 143.141 effective, when. — The provisions of sections 143.131 to 143.143 shall apply with respect to all taxable years beginning after December 31, 1976. ­­-------- (L. 1977 S.B. 451 § A)
MO Rev Stat § 143.151 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 143 - Income Tax|Section 143.151 - Missouri personal exemptions.

Effective - 01 Jan 2019, 2 histories   143.151. Missouri personal exemptions. — 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, provided that the exemption amount as defined under 26 U.S.C. Section 151 is not zero. For all tax years beginning on or after January 1, 2017, a resident with a Missouri adjusted gross income of less than twenty thousand dollars shall be allowed an additional deduction of five hundred dollars for himself or herself and an additional five 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, provided that the exemption amount as defined under 26 U.S.C. Section 151 is not zero, and his or her spouse's Missouri adjusted gross income is less than twenty thousand dollars. ­­-------- (L. 1972 S.B. 549, A.L. 1999 H.B. 516, A.L. 2014 S.B. 509 & 496, A.L. 2018 H.B. 2540)  Effective 1-01-19
MO Rev Stat § 143.161 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 143 - Income Tax|Section 143.161 - Missouri dependency exemptions.

Effective - 01 Jan 2019, 2 histories   143.161. Missouri dependency exemptions. — 1. For all taxable years beginning after December 31, 1997, a resident may deduct one thousand two hundred dollars for each dependent for whom such resident is entitled to a dependency exemption deduction for federal income tax purposes, provided that the exemption amount as defined under 26 U.S.C. Section 151 is not zero. In the case of a dependent who has attained sixty-five years of age on or before the last day of the taxable year, if such dependent resides in the taxpayer's home or the dependent's own home or if such dependent does not receive Medicaid or state funding while residing in a facility licensed pursuant to chapter 198, the taxpayer may deduct an additional one thousand dollars.  2. For all taxable years beginning on or after January 1, 1999, a resident who qualifies as an unmarried head of household or as a surviving spouse for federal income tax purposes may deduct an additional one thousand four hundred dollars.  3. For all taxable years beginning on or after January 1, 2015, for each birth for which a certificate of birth resulting in stillbirth has been issued under section 193.165, a taxpayer may claim the exemption under subsection 1 of this section only in the taxable year in which the stillbirth occurred, if the child otherwise would have been a member of the taxpayer's household. ­­-------- (L. 1972 S.B. 549, A.L. 1998 S.B. 675, et al., A.L. 1999 H.B. 516, A.L. 2015 H.B. 517 & 754, A.L. 2018 H.B. 2540)  Effective 1-01-19
MO Rev Stat § 143.174 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 143 - Income Tax|Section 143.174 - Tax deduction for compensation received as an active duty military member.

Effective - 28 Aug 2016   143.174. Tax deduction for compensation received as an active duty military member. — For all tax years beginning on or after January 1, 2016, for purposes of calculating the Missouri taxable income as required under section 143.011, one hundred percent of the income received by any person as salary or compensation in any form as a member of the active duty component of the Armed Forces of the United States, and to the extent that such income is included in the federal adjusted gross income, may be deducted from the taxpayer's Missouri adjusted gross income to determine such taxpayer's Missouri taxable income. If such person files a combined return with a spouse, any military income received while engaging in the performance of active duty may be deducted from their Missouri combined adjusted gross income. ­­-------- (L. 2016 S.B. 814)
MO Rev Stat § 143.175 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 143 - Income Tax|Section 143.175 - Military personnel, reserves and inactive duty training, deduction, amount.

Effective - 28 Aug 2018   143.175. Military personnel, reserves and inactive duty training, deduction, amount. — 1. For all tax years beginning on or after January 1, 2020, for purposes of calculating the Missouri taxable income as required under section 143.011, a percentage of the income received by any person as salary or compensation:  (1) In performance of inactive duty for training (IDT) of the National Guard or annual training status (AT) of the National Guard; or  (2) In reserve components of the Armed Forces of the United States; ­­and to the extent that such income is included in the federal adjusted gross income, may be deducted from the taxpayer's Missouri adjusted gross income to determine such taxpayer's Missouri taxable income. If such person files a combined return with a spouse, a percentage of any military income received while engaging in the performance of National Guard or reserve military duty may be deducted from their Missouri combined adjusted gross income. Such military income shall be deducted as follows:  (a) For the tax year beginning on or after January 1, 2020, twenty percent of such military income;  (b) For the tax year beginning on or after January 1, 2021, forty percent of such military income;  (c) For the tax year beginning on or after January 1, 2022, sixty percent of such income;  (d) For the tax year beginning on or after January 1, 2023, eighty percent of such income;  (e) For all tax years beginning on January 1, 2024, and thereafter, one hundred percent of such income.  2. Notwithstanding the provisions of this section or any other provision of law to the contrary, the deduction authorized by this section shall not apply to compensation received while engaging in civilian federal service, including civil service positions requiring the wearing of military uniform and military affiliation. ­­-------- (L. 2018 S.B. 573)
MO Rev Stat § 143.201 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 143 - Income Tax|Section 143.201 - Information statement for employee.

Effective - 01 Jan 1973   143.201. Information statement for employee. — Every employer required to deduct and withhold tax under sections 143.011 to 143.996 from the wages of an employee shall furnish to each employee in respect to the wages paid by such employer to such employee during the calendar year on or before January thirty-first of the succeeding year, or, if his employment is terminated before the close of such calendar year, within thirty days from the date on which the last payment of wages is made, a written statement in a form prescribed by the director of revenue showing the amount of wages paid by the employer to the employee, the amount if any deducted and withheld as tax, and such other information as the director of revenue shall prescribe. ­­-------- (L. 1972 S.B. 549)  Effective 1-1-73
MO Rev Stat § 143.211 (2021)
2021 Missouri Revised Statutes|Title X - Taxation and Revenue|Chapter 143 - Income Tax|Section 143.211 - Credit for tax withheld.

Effective - 01 Jan 1973   143.211. Credit for tax withheld. — Any amount of tax actually deducted and withheld under sections 143.011 to 143.996 in any calendar year shall be deemed to have been paid to the director of revenue on behalf of the person from whom withheld. Such person shall be credited with having paid that amount for his taxable year beginning in such calendar year. ­­-------- (L. 1972 S.B. 549)  Effective 1-1-73