Kansas 2023 2023-2024 Regular Session

Kansas Senate Bill SB169 Introduced / Bill

Filed 02/07/2023

                    Session of 2023
SENATE BILL No. 169
By Committee on Assessment and Taxation
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AN ACT concerning income taxation; relating to rates; providing a 4.75% 
tax rate for individuals; amending K.S.A. 2022 Supp. 79-32,110 and 
repealing the existing section.
Be it enacted by the Legislature of the State of Kansas:
Section 1. K.S.A. 2022 Supp. 79-32,110 is hereby amended to read as 
follows: 79-32,110. (a) Resident Individuals. Except as otherwise provided 
by K.S.A. 79-3220(a), and amendments thereto, a tax is hereby imposed 
upon the Kansas taxable income of every resident individual, which tax 
shall be computed in accordance with the following tax schedules:
(1) Married individuals filing joint returns.
(A) For tax year 2012:
If the taxable income is: The tax is:
Not over $30,000......................................3.5% of Kansas taxable income
Over $30,000 but not over $60,000..........$1,050 plus 6.25% of excess
over $30,000
Over $60,000.............................................$2,925 plus 6.45% of excess
over $60,000
(B) For tax year 2013:
If the taxable income is: The tax is:
Not over $30,000......................................3.0% of Kansas taxable income
Over $30,000.............................................$900 plus 4.9% of excess over
$30,000
(C) For tax year 2014:
If the taxable income is: The tax is:
Not over $30,000......................................2.7% of Kansas taxable income
Over $30,000.............................................$810 plus 4.8% of excess over
$30,000
(D) For tax years 2015 and 2016:
If the taxable income is: The tax is:
Not over $30,000......................................2.7% of Kansas taxable income
Over $30,000.............................................$810 plus 4.6% of excess over
$30,000
(E) For tax year 2017:
If the taxable income is: The tax is:
Not over $30,000......................................2.9% of Kansas taxable income
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Over $30,000 but not over $60,000..........$870 plus 4.9% of excess over
$30,000
Over $60,000.............................................$2,340 plus 5.2% of excess over
$60,000
(F) For tax year years 2018, and all tax years thereafter through 2023:
If the taxable income is: The tax is:
Not over $30,000......................................3.1% of Kansas taxable income
Over $30,000 but not over $60,000..........$930 plus 5.25% of excess
over $30,000
Over $60,000.............................................$2,505 plus 5.7% of excess
over $60,000
(2) All other individuals.
(A) For tax year 2012:
If the taxable income is: The tax is:
Not over $15,000......................................3.5% of Kansas taxable income
Over $15,000 but not over $30,000..........$525 plus 6.25% of excess
over $15,000
Over $30,000.............................................$1,462.50 plus 6.45% of excess
over $30,000
(B) For tax year 2013:
If the taxable income is: The tax is:
Not over $15,000......................................3.0% of Kansas taxable income
Over $15,000.............................................$450 plus 4.9% of excess over
$15,000
(C) For tax year 2014:
If the taxable income is: The tax is:
Not over $15,000......................................2.7% of Kansas taxable income
Over $15,000.............................................$405 plus 4.8% of excess over
$15,000
(D) For tax years 2015 and 2016:
If the taxable income is: The tax is:
Not over $15,000......................................2.7% of Kansas taxable income
Over $15,000.............................................$405 plus 4.6% of excess over
$15,000
(E) For tax year 2017:
If the taxable income is: The tax is:
Not over $15,000......................................2.9% of Kansas taxable income
Over $15,000 but not over $30,000..........$435 plus 4.9% of excess over
$15,000
Over $30,000.............................................$1,170 plus 5.2% of excess over
$30,000
(F) For tax year years 2018, and all tax years thereafter through 2023:
If the taxable income is: The tax is:
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Not over $15,000......................................3.1% of Kansas taxable income
Over $15,000 but not over $30,000..........$465 plus 5.25% of excess
over $15,000
Over $30,000.............................................$1,252.50 plus 5.7% of excess
over $30,000
(3) All resident individuals. For tax year 2024, and all tax years 
thereafter, for all individuals regardless of filing status, the tax shall be in 
an amount equal to 4.75% of the Kansas taxable income that is in excess 
of:
(A) $10,450 for married individuals filing joint returns; and
(B) $5,225 for all other individuals.
(b) Nonresident Individuals. A tax is hereby imposed upon the Kansas 
taxable income of every nonresident individual, which tax shall be an 
amount equal to the tax computed under subsection (a) as if the 
nonresident were a resident multiplied by the ratio of modified Kansas 
source income to Kansas adjusted gross income.
(c) Corporations. A tax is hereby imposed upon the Kansas taxable 
income of every corporation doing business within this state or deriving 
income from sources within this state. Such tax shall consist of a normal 
tax and a surtax and shall be computed as follows unless otherwise 
modified pursuant to K.S.A. 2022 Supp. 74-50,321, and amendments 
thereto:
(1) The normal tax shall be in an amount equal to 4% of the Kansas 
taxable income of such corporation; and
(2) The surtax shall be in an amount equal to 3% of the Kansas 
taxable income of such corporation in excess of $50,000.
(d) Fiduciaries. A tax is hereby imposed upon the Kansas taxable 
income of estates and trusts at the rates provided in subsection (a)(2) 
hereof for tax years 2012 through 2023 and at the rate provided in 
subsection (a)(3) for tax year 2024, and all tax years thereafter.
(e) Notwithstanding the provisions of subsections (a) and (b): (1) For 
tax years 2016 and 2017, married individuals filing joint returns with 
taxable income of $12,500 or less, and all other individuals with taxable 
income of $5,000 or less, shall have a tax liability of zero; and (2) for tax 
year years 2018, and all tax years thereafter through 2023, married 
individuals filing joint returns with taxable income of $5,000 or less, and 
all other individuals with taxable income of $2,500 or less, shall have a tax 
liability of zero.
(f) No taxpayer shall be assessed penalties and interest arising from 
the underpayment of taxes due to changes to the rates in subsection (a) that 
became law on July 1, 2017, so long as such underpayment is rectified on 
or before April 17, 2018.
Sec. 2. K.S.A. 2022 Supp. 79-32,110 is hereby repealed.
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Sec. 3. This act shall take effect and be in force from and after its 
publication in the statute book.
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