Authorizes an income tax deduction for tipped income

This bill's title claims to authorize an income tax deduction for tipped income, but the provided text describes a different measure: it modifies Missouri's tax code to adjust federal adjusted gross income (AGI) for state tax calculations. The bill adds specific federal tax items to Missouri taxable income (like certain federal tax refunds, interest on exempt bonds, and excess business deductions) and subtracts others (like state tax refunds or military income). It does not address tipped income deductions, making the title misleading based on the actual provisions. The bill would affect Missouri taxpayers by altering how federal tax items impact their state tax liability.