Does Missouri tax tips and overtime?

RSMo 143.121.1: "The Missouri adjusted gross income of a resident individual shall be the taxpayer's federal adjusted gross income subject to the modifications in this section." Because IRC 224 is below-the-line it does not change federal AGI and therefore does not change Missouri AGI, and Missouri has enacted no corresponding subtraction. The Dept. of Revenue states this directly: "No Tax on Tips, No Tax on Overtime, No Tax on Car Loan Interest, and an Enhanced Deduction for Seniors. These deductions apply only at the federal level and cannot be claimed on the Missouri individual income tax return, as Missouri statutes do not provide corresponding provisions for these deductions."

Same mechanism, and the same Missouri DOR statement expressly covers "No Tax on Overtime." Proposed Missouri subtractions for overtime and tips (SB 452, HB 860) were not enacted; as of the 2026 session no Missouri statute exempts tip or overtime income, and 2026 tax activity centered on the income-tax phase-out measure (rejected by voters in Aug 2026) rather than OBBBA conformity. Missouri did enact a 100% capital gains subtraction, showing it legislates such subtractions explicitly when it intends them.