Missouri Revised Statutes













Chapter 143

Income Tax

←143.113

Section 143.118.1

143.119→

August 28, 2015

Health care sharing ministry deduction--rulemaking authority.

143.118. 1. For all taxable years beginning on or after January 1, 2007,

an individual taxpayer shall be allowed to subtract from the taxpayer's

Missouri adjusted gross income to determine Missouri taxable income an amount

equal to the amount which the taxpayer has paid during the taxable year as a

member of a health care sharing ministry as defined in section 376.1750 and

shall only be deductible to the extent that such amounts are not deducted on

the taxpayer's federal income tax return for that taxable year.



2. The director of the department of revenue shall promulgate rules and

regulations to administer the provisions of this section. Any rule or

portion of a rule, as that term is defined in section 536.010, that is

created under the authority delegated in this section shall become effective

only if it complies with and is subject to all of the provisions of chapter

536 and, if applicable, section 536.028. This section and chapter 536 are

nonseverable and if any of the powers vested with the general assembly

pursuant to chapter 536 to review, to delay the effective date, or to

disapprove and annul a rule are subsequently held unconstitutional, then the

grant of rulemaking authority and any rule proposed or adopted after August

28, 2007, shall be invalid and void.



(L. 2007 H.B. 818)







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