Kansas 2025-2026 Regular Session

Kansas House Bill HB2084 Compare Versions

Only one version of the bill is available at this time.

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1	1	Session of 2025
2	2	HOUSE BILL No. 2084
3	3	By Committee on Taxation
4	4	Requested by Representative Kessler
5	5	1-23
6	6	AN ACT concerning income taxation; allowing an itemized deduction for
7	7	certain wagering losses; amending K.S.A. 2024 Supp. 79-32,120 and
8	8	repealing the existing section.
9	9	Be it enacted by the Legislature of the State of Kansas:
10	10	Section 1. K.S.A. 2024 Supp. 79-32,120 is hereby amended to read as
11	11	follows: 79-32,120. (a) (1) (A) For all tax years prior to tax year 2021, if
12	12	federal taxable income of an individual is determined by itemizing
13	13	deductions from such individual's federal adjusted gross income, such
14	14	individual may elect to deduct the Kansas itemized deduction in lieu of the
15	15	Kansas standard deduction.
16	16	(B) For tax year 2021, and all tax years thereafter, an individual may
17	17	elect to deduct the Kansas itemized deduction in lieu of the Kansas
18	18	standard deduction, regardless of whether or not such individual's federal
19	19	taxable income is determined by itemizing deductions from such
20	20	individual's federal adjusted gross income.
21	21	(2) For the tax years commencing on and after January 1, 2015, and
22	22	ending before January 1, 2018, the Kansas itemized deduction of an
23	23	individual means the following deductions from federal adjusted gross
24	24	income, other than federal deductions for personal exemptions, as
25	25	provided in the federal internal revenue code with the modifications
26	26	specified in this section: (A) 100% of charitable contributions that qualify
27	27	as charitable contributions allowable as deductions in section 170 of the
28	28	federal internal revenue code; (B) 50% of the amount of qualified
29	29	residence interest as provided in section 163(h) of the federal internal
30	30	revenue code; and (C) 50% of the amount of taxes on real and personal
31	31	property as provided in section 164(a) of the federal internal revenue code.
32	32	(3) For the tax year commencing on and after January 1, 2018, and
33	33	ending before January 1, 2019, the Kansas itemized deduction of an
34	34	individual means the following deductions from federal adjusted gross
35	35	income, other than federal deductions for personal exemptions, as
36	36	provided in the federal internal revenue code with the modifications
37	37	specified in this section: (A) 100% of charitable contributions that qualify
38	38	as charitable contributions allowable as deductions in section 170 of the
39	39	federal internal revenue code; (B) 50% of expenses for medical care
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75	75	allowable as deductions in section 213 of the federal internal revenue
76	76	code; (C) 50% of the amount of qualified residence interest as provided in
77	77	section 163(h) of the federal internal revenue code; and (D) 50% of the
78	78	amount of taxes on real and personal property as provided in section
79	79	164(a) of the federal internal revenue code.
80	80	(4) For the tax year commencing on and after January 1, 2019, and
81	81	ending before January 1, 2020, the Kansas itemized deduction of an
82	82	individual means the following deductions from federal adjusted gross
83	83	income, other than federal deductions for personal exemptions, as
84	84	provided in the federal internal revenue code with the modifications
85	85	specified in this section: (A) 100% of charitable contributions that qualify
86	86	as charitable contributions allowable as deductions in section 170 of the
87	87	federal internal revenue code; (B) 75% of expenses for medical care
88	88	allowable as deductions in section 213 of the federal internal revenue
89	89	code; (C) 75% of the amount of qualified residence interest as provided in
90	90	section 163(h) of the federal internal revenue code; and (D) 75% of the
91	91	amount of taxes on real and personal property as provided in section
92	92	164(a) of the federal internal revenue code.
93	93	(5) For the tax years commencing on and after January 1, 2020, and
94	94	ending before January 1, 2025, the Kansas itemized deduction of an
95	95	individual means the following deductions from federal adjusted gross
96	96	income, other than federal deductions for personal exemptions, as
97	97	provided in the federal internal revenue code with the modifications
98	98	specified in this section: (A) 100% of charitable contributions that qualify
99	99	as charitable contributions allowable as deductions in section 170 of the
100	100	federal internal revenue code; (B) 100% of expenses for medical care
101	101	allowable as deductions in section 213 of the federal internal revenue
102	102	code; (C) 100% of the amount of qualified residence interest as provided
103	103	in section 163(h) of the federal internal revenue code; and (D) 100% of the
104	104	amount of taxes on real and personal property as provided in section
105	105	164(a) of the federal internal revenue code.
106	106	(3) For the tax years commencing on and after January 1, 2025, the
107	107	Kansas itemized deduction of an individual means the following
108	108	deductions from federal adjusted gross income, other than federal
109	109	deductions for personal exemptions, as provided in the federal internal
110	110	revenue code with the modifications specified in this section: (A) 100% of
111	111	charitable contributions that qualify as charitable contributions allowable
112	112	as deductions in section 170 of the federal internal revenue code; (B)
113	113	100% of expenses for medical care allowable as deductions in section 213
114	114	of the federal internal revenue code; (C) 100% of the amount of qualified
115	115	residence interest as provided in section 163(h) of the federal internal
116	116	revenue code; (D) 100% of the amount of taxes on real and personal
117	117	property as provided in section 164(a) of the federal internal revenue
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161	161	code; and (E) 100% of the losses from wagering transactions allowable as
162	162	deductions in section 165(d) of the federal internal revenue code.
163	163	(b) The total amount of deductions from federal adjusted gross
164	164	income shall be reduced by the total amount of income taxes imposed by
165	165	or paid to this state or any other taxing jurisdiction to the extent that the
166	166	same are deducted in determining the federal itemized deductions and by
167	167	the amount of all depreciation deductions claimed for any real or tangible
168	168	personal property upon which the deduction allowed by K.S.A. 79-32,221,
169	169	79-32,227, 79-32,232, 79-32,237, 79-32,249, 79-32,250, 79-32,255 or 79-
170	170	32,256, and amendments thereto, is or has been claimed.
171	171	Sec. 2. K.S.A. 2024 Supp. 79-32,120 is hereby repealed.
172	172	Sec. 3. This act shall take effect and be in force from and after its
173	173	publication in the statute book.
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