Authorizes income tax deductions for educators and first responders

HB 1922 modifies Missouri's tax computation rules by repealing and replacing section 143.121 of the state tax code. The bill adds specific modifications to federal adjusted gross income for Missouri tax purposes, including adjustments for federal tax refunds (excluding pandemic-related credits), interest on certain government bonds, and net operating losses. It does not create new tax deductions for educators or first responders, as the title suggests, but instead adjusts how existing tax calculations are processed. The changes primarily affect how Missouri calculates taxable income based on federal tax filings, with no direct new benefits specified for any profession.