Mo. Rev. Stat. § 143.131
143.131 Missouri standard deduction, when used, amount.
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