Session of 2025
SENATE BILL No. 226
By Committee on Assessment and Taxation
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AN ACT concerning income taxation; relating to deductions; allowing a
Kansas itemized deduction for certain losses from wagering
transactions; amending K.S.A. 2024 Supp. 79-32,120 and repealing the
existing section.
Be it enacted by the Legislature of the State of Kansas:
Section 1. K.S.A. 2024 Supp. 79-32,120 is hereby amended to read as
follows: 79-32,120. (a) (1) (A) For all tax years prior to tax year 2021, if
federal taxable income of an individual is determined by itemizing
deductions from such individual's federal adjusted gross income, such
individual may elect to deduct the Kansas itemized deduction in lieu of the
Kansas standard deduction.
(B) For tax year 2021, and all tax years thereafter, an individual may
elect to deduct the Kansas itemized deduction in lieu of the Kansas
standard deduction, regardless of whether or not such individual's federal
taxable income is determined by itemizing deductions from such
individual's federal adjusted gross income.
(2) For the tax years commencing on and after January 1, 2015, and
ending before January 1, 2018, the Kansas itemized deduction of an
individual means the following deductions from federal adjusted gross
income, other than federal deductions for personal exemptions, as
provided in the federal internal revenue code with the modifications
specified in this section: (A) 100% of charitable contributions that qualify
as charitable contributions allowable as deductions in section 170 of the
federal internal revenue code; (B) 50% of the amount of qualified
residence interest as provided in section 163(h) of the federal internal
revenue code; and (C) 50% of the amount of taxes on real and personal
property as provided in section 164(a) of the federal internal revenue code.
(3) For the tax year commencing on and after January 1, 2018, and
ending before January 1, 2019, the Kansas itemized deduction of an
individual means the following deductions from federal adjusted gross
income, other than federal deductions for personal exemptions, as
provided in the federal internal revenue code with the modifications
specified in this section: (A) 100% of charitable contributions that qualify
as charitable contributions allowable as deductions in section 170 of the
federal internal revenue code; (B) 50% of expenses for medical care
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allowable as deductions in section 213 of the federal internal revenue
code; (C) 50% of the amount of qualified residence interest as provided in
section 163(h) of the federal internal revenue code; and (D) 50% of the
amount of taxes on real and personal property as provided in section
164(a) of the federal internal revenue code.
(4) For the tax year commencing on and after January 1, 2019, and
ending before January 1, 2020, the Kansas itemized deduction of an
individual means the following deductions from federal adjusted gross
income, other than federal deductions for personal exemptions, as
provided in the federal internal revenue code with the modifications
specified in this section: (A) 100% of charitable contributions that qualify
as charitable contributions allowable as deductions in section 170 of the
federal internal revenue code; (B) 75% of expenses for medical care
allowable as deductions in section 213 of the federal internal revenue
code; (C) 75% of the amount of qualified residence interest as provided in
section 163(h) of the federal internal revenue code; and (D) 75% of the
amount of taxes on real and personal property as provided in section
164(a) of the federal internal revenue code.
(5) For the tax years commencing on and after January 1, 2020, and
ending before January 1, 2025, the Kansas itemized deduction of an
individual means the following deductions from federal adjusted gross
income, other than federal deductions for personal exemptions, as
provided in the federal internal revenue code with the modifications
specified in this section: (A) 100% of charitable contributions that qualify
as charitable contributions allowable as deductions in section 170 of the
federal internal revenue code; (B) 100% of expenses for medical care
allowable as deductions in section 213 of the federal internal revenue
code; (C) 100% of the amount of qualified residence interest as provided
in section 163(h) of the federal internal revenue code; and (D) 100% of the
amount of taxes on real and personal property as provided in section
164(a) of the federal internal revenue code.
(3) For the tax years commencing on and after January 1, 2025, the
Kansas itemized deduction of an individual means the following
deductions from federal adjusted gross income, other than federal
deductions for personal exemptions, as provided in the federal internal
revenue code with the modifications specified in this section: (A) 100% of
charitable contributions that qualify as charitable contributions allowable
as deductions in section 170 of the federal internal revenue code; (B)
100% of expenses for medical care allowable as deductions in section 213
of the federal internal revenue code; (C) 100% of the amount of qualified
residence interest as provided in section 163(h) of the federal internal
revenue code; (D) 100% of the amount of taxes on real and personal
property as provided in section 164(a) of the federal internal revenue
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code; and (E) 100% of the losses from wagering transactions allowable as
deductions in section 165(d) of the federal internal revenue code.
(b) The total amount of deductions from federal adjusted gross
income shall be reduced by the total amount of income taxes imposed by
or paid to this state or any other taxing jurisdiction to the extent that the
same are deducted in determining the federal itemized deductions and by
the amount of all depreciation deductions claimed for any real or tangible
personal property upon which the deduction allowed by K.S.A. 79-32,221,
79-32,227, 79-32,232, 79-32,237, 79-32,249, 79-32,250, 79-32,255 or 79-
32,256, and amendments thereto, is or has been claimed.
Sec. 2. K.S.A. 2024 Supp. 79-32,120 is hereby repealed.
Sec. 3. This act shall take effect and be in force from and after its
publication in the statute book.
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