FIRST REGULAR SESSION
HOUSE BILL NO. 682
91ST GENERAL ASSEMBLY
INTRODUCED BY REPRESENTATIVES WIGGINS, REID, BOWMAN, NAEGER, SHOEMYER,
KELLY (36) (Co-sponsors), GREEN (15), ABEL, HOLT AND ST. ONGE.
Read 1st time February 7, 2001, and 1000 copies ordered printed.
TED WEDEL, Chief Clerk
AN ACT
To repeal section 143.111, RSMo 2000, relating to income tax, and to enact in lieu thereof two new sections relating to the same subject.
Section A. Section 143.111, RSMo 2000, is repealed and two new sections enacted in lieu thereof, to be known as sections 143.111 and 143.136, to read as follows:
143.111. 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; and
(6) The deduction for health insurance premiums provided in section 143.136.
143.136. For all tax years beginning on or after January 1, 2001, a resident individual may deduct from such
individual's Missouri taxable income an amount equal to one hundred percent of the amount paid by such
individual for health insurance premiums to the extent such amount is included in the individual's federal taxable
income and to the extent such amount is not otherwise deductible from the individual's Missouri taxable income
pursuant to Missouri law. A married individual filing a Missouri income tax return separately from his or her
spouse shall be allowed to make a deduction pursuant to this section in an amount equal to the proportion of such
individual's payment of health insurance premiums.
Missouri House of Representatives