The bill amends the Kansas income tax law to provide additional personal exemptions for certain taxpayers. Specifically, it introduces an additional personal exemption of $2,320 for individuals filing as head of household. Furthermore, it increases the personal exemption for disabled members of the armed forces from $2,250 to $2,320, applicable for tax year 2025 and beyond. The bill also repeals the existing section of K.S.A. 2024 Supp. 79-32,121, which outlines the previous exemptions.

In terms of personal exemptions, the bill maintains the existing amounts for married individuals filing jointly at $18,320 and for other individuals (single, head of household, or married filing separately) at $9,160. Additionally, taxpayers can claim $2,320 for each dependent they are entitled to deduct for federal income tax purposes. The changes aim to provide greater tax relief for head of household filers and disabled veterans, reflecting a commitment to support these groups within the state.

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