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Current as of January 01, 2023 | Updated by FindLaw Staff
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.
Cite this article: FindLaw.com - Missouri Revised Statutes Title X. Taxation and Revenue § 143.175. Military personnel, reserves and inactive duty training, deduction, amount - last updated January 01, 2023 | https://codes.findlaw.com/mo/title-x-taxation-and-revenue/mo-rev-st-143-175/
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature or via Westlaw before relying on it for your legal needs.
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