SESSION OF 2025
SUPPLEMENTAL NOTE ON HOUSE BILL NO. 2231
As Amended by House Committee on Taxation
Brief*
HB 2231, as amended, would establish, beginning in tax
year 2024, that head-of-household filers would be allowed an
additional personal exemption of $2,320 and would increase
the additional personal exemption for 100 percent
permanently disabled military veterans to the same amount.
Background
The bill was introduced by the House Committee on
Taxation at the request of a representative of the Kansas
Department of Revenue (KDOR).
House Committee on Taxation
In the House Committee hearing, proponent testimony
was provided by the Secretary of Revenue, who stated the
bill would clarify that the intent of the Legislature is to provide
a personal exemption for head-of-household filers as has
been the practice of KDOR since related changes were made
to statute in 1998.
No other testimony was provided.
The House Committee amended the bill to increase the
personal exemption for disabled military veterans.
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*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
https://klrd.gov/ Fiscal Information
According to the fiscal note provided by the Division of
the Budget on the bill, as introduced, KDOR indicates the
fiscal effect of the bill is already included in the current
Consensus Revenue Estimates and enactment of the bill
would have no effect on State General Fund (SGF) revenues.
According to a representative of KDOR, the increase to
the additional personal exemption amount for disabled
veterans would reduce SGF revenues by approximately
$21,000 per year.
Any fiscal affect associated with the bill is not reflected
in The FY 2026 Governor’s Budget Report.
Taxation; income tax; exemptions; head of household; disabled military veterans
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