Mo. Rev. Stat. § 143.111
Missouri taxable income.
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)