Authorizes an income tax deduction for certain survivor benefits

SB 11 modifies Missouri's income tax code by adjusting how federal adjusted gross income (AGI) is calculated for state tax purposes. It adds specific items to federal AGI (like certain federal tax refunds and interest on government bonds) and subtracts others (such as state tax refunds and some interest income) to determine Missouri taxable income. The bill directly affects Missouri residents filing state income tax returns by changing how they calculate their taxable income based on federal tax items. It does not create a new deduction for survivor benefits as the title suggests, but rather adjusts existing tax computation rules for various federal tax items. This is a technical tax code revision, not a policy change affecting specific benefit types.