79-32,111. Credits against tax. (a) The amount of income tax paid to another state by a resident individual, resident estate or resident trust on income derived from sources in another state, and included in Kansas adjusted gross income, shall be allowed as a credit against the tax computed under the provisions of this act. Such […]
79-32,111c. Credit against tax for household and dependent care expenses; limitation. (a) There shall be allowed as a credit against the tax liability of a resident individual imposed under the Kansas income tax act an amount equal to 12.5% for tax year 2018; an amount equal to 18.75% for tax year 2019; and an amount […]
79-32,112a. Secretary of revenue authorized to promulgate tax tables for use by individuals; use of tables optional. (a) The secretary of revenue is hereby authorized to promulgate tax tables for use by resident individuals or resident husbands and wives filing joint Kansas returns in computing Kansas income tax liability. Such tables may be limited to […]
79-32,113. Exempted organizations; requirements and restrictions. (a) A person or organization exempt from federal income taxation under the provisions of the federal internal revenue code shall also be exempt from the tax imposed by this act in each year in which such person or organization satisfies the requirements of the federal internal revenue code for […]
79-32,114. Accounting periods and methods. (a) The taxpayer’s taxable year under this act shall be the same as his or her taxable year for federal income tax purposes. If, on the effective date of this act, the taxpayer’s taxable year for Kansas income tax purposes is different than his or her taxable year for federal […]
79-32,115. Rules pertaining to husbands and wives. (a) In all cases where husband and wife file a joint Kansas income tax return, the determination of Kansas taxable income shall, unless otherwise provided, be made as if husband and wife were one individual taxpayer. (b) If the federal taxable income of a husband and wife are […]
79-32,116. Kansas taxable income of an individual. The Kansas taxable income of an individual shall be his or her Kansas adjusted gross income less his or her Kansas deductions and Kansas personal exemptions. History: L. 1967, ch. 497, § 9; L. 1978, ch. 407, § 4; July 1.
79-32,117. Kansas adjusted gross income of an individual; addition and subtraction modification. [See Revisor’s Note] (a) The Kansas adjusted gross income of an individual means such individual’s federal adjusted gross income for the taxable year, with the modifications specified in this section. (b) There shall be added to federal adjusted gross income: (i) Interest income […]
79-32,117a. Compensation of persons missing in action or prisoners of war during Vietnam conflict exempt from Kansas income tax. Notwithstanding any other section of the Kansas income tax act, any individual who was or is presently in active service as a member of the armed forces of the United States or as an employee in […]
79-32,117b. Same; abatement and refund of taxes paid; claims. Whenever any of the above stated compensation has been included in a Kansas income tax return or whenever an assessment was made based upon any of the compensation set out above, said assessment shall be abated by the division of taxation and any payment that has […]
79-32,117c. Same; compensation defined. The term “compensation” as used in this act shall include but not be limited to all pay, allowances, bonuses, any accrued interest earned from any special account opened for the benefit of an individual missing in action or a prisoner of war, or any compensation of any kind from any source […]
79-32,117d. Compensation of persons missing in action or prisoners of war; tax exemption; liberal construction of act; meaning of terms. A liberal construction shall be given to this act and any term used in the act shall have the same meaning as when used in a comparable context in the federal internal revenue code. History: […]
79-32,117e. Federal income tax rebate exempt from Kansas income tax. Any payment, which may be authorized by enactment of the federal congress as a measure to stimulate the general economy of the United States, made to any resident or nonresident individual as a refund or rebate of federal income tax levied for the calendar year […]
79-32,117q. Kansas adjusted gross income of an individual; addition and subtraction modification. [See Revisor’s Note] (a) The Kansas adjusted gross income of an individual means such individual’s federal adjusted gross income for the taxable year, with the modifications specified in this section. (b) There shall be added to federal adjusted gross income: (i) Interest income […]
79-32,117r. Unemployment compensation attributed to identity fraud exempt from Kansas income tax. Notwithstanding any other provision of law, for any individual whose identity was fraudulently used to secure unemployment compensation, if such individual never received such compensation, such compensation shall not be considered gross income and shall not be taxable for Kansas income tax purposes […]
79-32,118. Kansas deduction of an individual. The Kansas deduction of an individual shall be such individual’s Kansas standard deduction unless such individual elects to deduct such individual’s Kansas itemized deductions under the conditions set forth in K.S.A. 79-32,120, and amendments thereto. History: L. 1967, ch. 497, § 11; L. 1978, ch. 407, § 6; L. […]
79-32,119. Kansas standard deduction of an individual. (a) The Kansas standard deduction of an individual, including a husband and wife who are either both residents or who file a joint return as if both were residents, shall be equal to the sum of the standard deduction amount allowed pursuant to this section, and the additional […]
79-32,120. Kansas itemized deductions of an individual. (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. […]
79-32,121. Kansas personal exemption of an individual. An individual shall be allowed a Kansas exemption of $2,250 for tax year 1998, and all tax years thereafter, for each exemption for which such individual is entitled to a deduction for the taxable year for federal income tax purposes. In addition to the exemptions authorized in the […]
79-32,121a. Application of 79-32,121. The provisions of this act shall apply to all taxable years commencing after December 31, 1978. History: L. 1979, ch. 322, § 2; July 1.
