Kansas 2025-2026 Regular Session

Kansas Senate Bill SB226 Compare Versions

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

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1	1	Session of 2025
2	2	SENATE BILL No. 226
3	3	By Committee on Assessment and Taxation
4	4	2-6
5	5	AN ACT concerning income taxation; relating to deductions; allowing a
6	6	Kansas itemized deduction for certain losses from wagering
7	7	transactions; amending K.S.A. 2024 Supp. 79-32,120 and repealing the
8	8	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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76	76	allowable as deductions in section 213 of the federal internal revenue
77	77	code; (C) 50% of the amount of qualified residence interest as provided in
78	78	section 163(h) of the federal internal revenue code; and (D) 50% of the
79	79	amount of taxes on real and personal property as provided in section
80	80	164(a) of the federal internal revenue code.
81	81	(4) For the tax year commencing on and after January 1, 2019, and
82	82	ending before January 1, 2020, the Kansas itemized deduction of an
83	83	individual means the following deductions from federal adjusted gross
84	84	income, other than federal deductions for personal exemptions, as
85	85	provided in the federal internal revenue code with the modifications
86	86	specified in this section: (A) 100% of charitable contributions that qualify
87	87	as charitable contributions allowable as deductions in section 170 of the
88	88	federal internal revenue code; (B) 75% of expenses for medical care
89	89	allowable as deductions in section 213 of the federal internal revenue
90	90	code; (C) 75% of the amount of qualified residence interest as provided in
91	91	section 163(h) of the federal internal revenue code; and (D) 75% of the
92	92	amount of taxes on real and personal property as provided in section
93	93	164(a) of the federal internal revenue code.
94	94	(5) For the tax years commencing on and after January 1, 2020, and
95	95	ending before January 1, 2025, the Kansas itemized deduction of an
96	96	individual means the following deductions from federal adjusted gross
97	97	income, other than federal deductions for personal exemptions, as
98	98	provided in the federal internal revenue code with the modifications
99	99	specified in this section: (A) 100% of charitable contributions that qualify
100	100	as charitable contributions allowable as deductions in section 170 of the
101	101	federal internal revenue code; (B) 100% of expenses for medical care
102	102	allowable as deductions in section 213 of the federal internal revenue
103	103	code; (C) 100% of the amount of qualified residence interest as provided
104	104	in section 163(h) of the federal internal revenue code; and (D) 100% of the
105	105	amount of taxes on real and personal property as provided in section
106	106	164(a) of the federal internal revenue code.
107	107	(3) For the tax years commencing on and after January 1, 2025, the
108	108	Kansas itemized deduction of an individual means the following
109	109	deductions from federal adjusted gross income, other than federal
110	110	deductions for personal exemptions, as provided in the federal internal
111	111	revenue code with the modifications specified in this section: (A) 100% of
112	112	charitable contributions that qualify as charitable contributions allowable
113	113	as deductions in section 170 of the federal internal revenue code; (B)
114	114	100% of expenses for medical care allowable as deductions in section 213
115	115	of the federal internal revenue code; (C) 100% of the amount of qualified
116	116	residence interest as provided in section 163(h) of the federal internal
117	117	revenue code; (D) 100% of the amount of taxes on real and personal
118	118	property as provided in section 164(a) of the federal internal revenue
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162	162	code; and (E) 100% of the losses from wagering transactions allowable as
163	163	deductions in section 165(d) of the federal internal revenue code.
164	164	(b) The total amount of deductions from federal adjusted gross
165	165	income shall be reduced by the total amount of income taxes imposed by
166	166	or paid to this state or any other taxing jurisdiction to the extent that the
167	167	same are deducted in determining the federal itemized deductions and by
168	168	the amount of all depreciation deductions claimed for any real or tangible
169	169	personal property upon which the deduction allowed by K.S.A. 79-32,221,
170	170	79-32,227, 79-32,232, 79-32,237, 79-32,249, 79-32,250, 79-32,255 or 79-
171	171	32,256, and amendments thereto, is or has been claimed.
172	172	Sec. 2. K.S.A. 2024 Supp. 79-32,120 is hereby repealed.
173	173	Sec. 3. This act shall take effect and be in force from and after its
174	174	publication in the statute book.
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