JEFFERSON CITY, Mo. -

The Republican-led Legislature enacted a highly contested income tax cut by overriding the veto of Democratic Gov. Jay Nixon.  

The legislation will cut Missouri's top individual income tax rate, starting in 2017, for the first time in almost a century.  It also will make Missouri just the third state to enact a special deduction for business income reported on personal tax returns.  The cuts will occur only if state revenues keep growing by a certain amount.

Republicans have large majorities in the House and Senate but still needed Democratic help to achieve the two-thirds majority required for an override.  Rep. Keith English, D - Florissant, joined Republicans in voting for the tax cut, providing just enough votes, along with all Republicans in the House, to override the veto. 

The Senate voted 23-8 for the override on Monday afternoon.  All Republicans in the Senate voted for it and all the Democrats voted against it.

English said he supports the bill because it has triggers and fail-safes to protect state revenues.  English says the legislation would help small businesses and make Missouri competitive with other states.

The legislation will gradually reduce Missouri's top individual income tax rate from 6 percent to 5.5 percent and phase in a new 25 percent deduction for business income reported on personal tax returns.

Nixon denounced the cut as a reckless financial experiment that could jeopardize funding for public education and state services.

Republicans made the measure a priority after failing last year to override Nixon's veto of a more expansive tax cut.