SESSION OF 2024
SUPPLEMENTAL NOTE ON HOUSE BILL NO. 2219
As Amended by House Committee on Taxation

Brief*
HB 2219, as amended, would allow for purposes of
Kansas individual income tax, beginning tax year 2024, an
itemized deduction of 100 percent of wagering losses allowed
as itemized deductions under federal law.

Background
The bill was introduced by the House Committee on
Taxation at the request of Representative Hoheisel.

House Committee on Taxation
In the House Committee hearing, proponent testimony
was provided by Representative Hoheisel and a private
citizen. The proponents generally stated the bill would bring
Kansas itemized deductions more into alignment with federal
itemization and allow gambling winnings to be offset by
losses, as is available to other forms of income.
Written-only proponent testimony was provided by
representatives of T&T Chemical and 14 private citizens.
The House Committee amended the bill to provide for
the implementation date to be tax year 2024 and to make
technical amendments.

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*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
Fiscal Information
According to the fiscal note prepared by the Division of
the Budget on the bill, as introduced, the Department of
Revenue estimates enactment of the bill would reduce State
General Fund revenues by $8.6 million in FY 2024. [Note:
The deduction authorized by the bill, as introduced, would
have begun to be available for tax year 2023. As amended,
reduction of revenues would not occur until FY 2025.]
Any fiscal effect associated with enactment of the bill is
not reflected in The FY 2024 Governor’s Budget Report.
Taxation; income tax; itemized deductions; wagering losses


2- 2219


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