{"data":{"id":"us-mo/mo.-rev.-stat.-143.131","jurisdiction":"us-mo","citation":"Mo. Rev. Stat. § 143.131","heading":"Missouri standard deduction, when used, amount.","body":"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.\n2. The Missouri standard deduction shall be the allowable federal standard deduction.","path":["Title X - TAXATION AND REVENUE","Chapter 143 - Income Tax"],"source_url":"https://revisor.mo.gov/main/OneSection.aspx?section=143.131","current_through":"2026 legislative session (floor)","vintage":"","retrieved_at":"2026-09-03T22:23:25Z","sha256":"7006a4d4d6982f1ed9577a36b9a269acb25e44d21981dd685c962404125b379d","source_id":"us-mo","stale":false,"prev":"us-mo/mo.-rev.-stat.-143.127","next":"us-mo/mo.-rev.-stat.-143.141"},"notice":"GroundRules: Original legal text. Not legal advice."}