SESSION OF 2024
SUPPLEMENTAL NOTE ON SENATE BILL NO. 30
As Amended by Senate Committee on
Assessment and Taxation

Brief*
SB 30, as amended, would provide, beginning in tax
year 2024, for all Kansas individual income tax standard
deduction amounts and personal exemption allowance
amounts to be annually increased by the cost-of-living
adjustment determined under Section 1(f)(3) of the Internal
Revenue Code.

Background
The bill was introduced by the Senate Committee on
Assessment and Taxation at the request of Senator Tyson.

Senate Committee on Assessment and Taxation
In the Senate Committee hearing, proponent testimony
was provided by a representative for Americans for
Prosperity, stating the bill would protect low-income Kansans
from inflation and maintain Kansans’ after-tax purchasing
power.
Written-only proponent testimony was provided by a
representative of the Kansas Policy Institute.
No other testimony was provided.

____________________
*Supplemental notes are prepared by the Legislative Research
Department and do not express legislative intent. The supplemental
note and fiscal note for this bill may be accessed on the Internet at
http://www.kslegislature.org
 On January 9, 2024, the bill was withdrawn from the
Senate Calendar and rereferred to the Senate Committee on
Assessment and Taxation.
On March 25, 2024, the Senate Committee on
Assessment and Taxation amended the bill to delay the
implementation of the bill to tax year 2024, add the provision
related to the personal exemption amounts, and make
technical changes.

Fiscal Information
A fiscal note on the amended bill was not immediately
available.
Taxation; income tax; personal exemption; standard deduction; cost-of-living
adjustments


2- 30


Statutes affected:
As introduced: 79-32
As Amended by Senate Committee: 79-32