In addition to the personal exemption credit allowed by this chapter for state personal income tax purposes, there shall be allowed an additional personal exemption credit for the taxpayer if the taxpayer has a severe disability at the close of the taxable year. The amount of the credit shall be equal to the amount allowed as the personal exemption credit for the taxpayer for state personal income tax purposes for the taxable year. [Formerly 316.136; 1985 c.345 §10; 1987 c.293 §28; 2007 c.70 §86]
Section: Previous 316.744 316.745 316.746 316.750 316.751 316.752 316.755 316.758 316.760 316.761 316.765 316.770 316.771 316.775 316.777 NextLast modified: August 7, 2008