SESSION OF 2020
SUPPLEMENTAL NOTE ON HOUSE BILL NO. 2005
As Amended by House Committee on Taxation
Brief*
HB 2005, as amended, would remove the restriction that
prevents Kansas individual income taxpayers from itemizing
deductions for state income tax purposes unless they also
itemize deductions for federal income tax purposes.
Beginning with tax year 2020, the bill would provide an
option to claim Kansas itemized deductions regardless of
whether itemized deductions or the standard deduction are
claimed for federal tax purposes.
Background
The bill was introduced by Representative Bishop during
the 2019 Session.
In the House Committee hearing on January 29, 2020,
representatives of the Kansas Association of Realtors, the
Kansas Policy Institute, and the National Federation of
Independent Business provided proponent testimony. Written-
only proponent testimony was submitted by the Kansas
Building Industry Association, the Overland Park Chamber of
Commerce, and the Wichita Regional Chamber of
Commerce. A representative of Kansas Action for Children
provided opponent testimony. Written-only opponent
testimony was submitted by Kansas Appleseed, the Kansas
National Education Association, the Kansas Organization of
State Employees, and the Mainstream Coalition. A
representative of the Kansas Chamber provided neutral
testimony.
____________________
*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
 Similar language authorizing all individual income
taxpayers to itemize was approved by the Legislature twice in
2019: SB 22 and HB 2033. Both bills were vetoed by the
Governor.
The bill, as introduced, would have been effective
beginning with tax year 2018 returns. The House Committee
amended the bill to provide prospective application, making it
effective for tax year 2020 and thereafter.
A fiscal note provided by the Division of the Budget on
the bill, as introduced, indicated that the Department of
Revenue would be expected to incur an additional $285,280
in administrative costs beginning in FY 2021. The Department
of Revenue stated verbally that after the amendment making
the bill effective for tax year 2020, State General Fund
receipts would be expected to be reduced by $60.3 million in
FY 2021; $60.9 million in FY 2022; and $61.5 million in FY
2023. Any fiscal effect associated with enactment of the bill is
not reflected in The FY 2021 Governor’s Budget Report.


2- 2005


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