This bill amends K.S.A. 2025 Supp. 79-32,119 to increase the standard deduction amounts for individual taxpayers in Kansas. The new standard deduction amounts for tax years 2021 through 2023 will be set at $3,500 for single individuals, $8,000 for married couples, and $6,000 for heads of household. For tax year 2026 and all subsequent years, these amounts will increase to $3,805 for single individuals, $8,640 for married couples, and $6,480 for heads of household. The bill also clarifies that the federal standard deduction for couples filing separately will be based on their separate federal returns, while those filing jointly will be based on a joint federal return.

Additionally, the bill repeals the existing section of K.S.A. 2025 Supp. 79-32,119, which previously outlined the standard deduction amounts for tax years 2021 through 2024. This repeal is part of the effort to streamline and update the tax code in accordance with the new standard deduction amounts established in the bill. The act will take effect upon its publication in the statute book.

Statutes affected:
As introduced: 79-32