JEFFERSON CITY, Mo. (AP) - The Missouri Senate has endorsed a massive tax overhaul intended to keep pace with recent tax cuts in Kansas. Senators gave preliminary approval yesterday to legislation that would phase in a three-quarters of a percentage point cut in state income tax rates for individuals and businesses over the next five years. The plan includes an additional income tax cut for low-income residents, and it seeks to boost tax collections from Internet sales and some out-of-state retailers.