Missouri § 143.174 - Tax deduction for compensation received as an active duty military member.
Full text of Missouri Revised Statutes of Missouri § 143.174 — Tax deduction for compensation received as an active duty military member., with citation guidance and answers to common questions.
§ 143.174. Tax deduction for compensation received as an active duty military member.
For all tax years beginning on or after January 1, 2016, for purposes of calculating the Missouri taxable income as required under section 143.011, one hundred percent of the income received by any person as salary or compensation in any form as a member of the active duty component 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, any military income received while engaging in the performance of active duty may be deducted from their Missouri combined adjusted gross income. For the purposes of this section, "salary or compensation" shall include any signing bonus.
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(L. 2016 S.B. 814, A.L. 2024 S.B. 912)
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Source: official Missouri text · Last verified 2026-08-27
Frequently Asked Questions About Missouri § 143.174
What does Revised Statutes of Missouri § 143.174 cover?
Section 143.174 ("Tax deduction for compensation received as an active duty military member.") is part of the Revised Statutes of Missouri, the codified statutory law of Missouri. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Missouri § 143.174?
A common citation format is "Revised Statutes of Missouri § 143.174" (Missouri). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Missouri law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Missouri official source linked on this page or consult a licensed Missouri attorney.
How does Missouri § 143.174 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Missouri can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Missouri.