Modifies provisions relating to income tax on tips

HB 2173 is titled "Modifies provisions relating to income tax on tips," but the bill text actually adjusts how Missouri calculates taxable income by modifying adjustments to federal adjusted gross income (AGI). It adds back certain federal tax refunds (like pandemic-related payments excluded from Missouri tax) and specific deductions, while subtracting items like interest from federal bonds. The bill directly affects Missouri taxpayers by changing their state tax liability based on federal tax calculations, particularly for refunds and deductions related to federal tax law changes. This is a procedural tax code adjustment, not a new policy, and does not involve income tax on tips as the title suggests.