Kansas § 79-32,121 Kansas exemption for an individual

Kansas Statutes

§ 79-32,121 — Kansas exemption for an individual

Kansas § 79-32,121

Ch. 79TAXATION

Art. 32INCOME TAX

This text of Kansas § 79-32,121 (Kansas exemption for an individual) is published on Counsel Stack Legal Research, covering Kansas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Kan. Stat. Ann. § 79-32,121 (2026).

Text

(a)For tax year 2024, and all tax years thereafter, a taxpayer shall be allowed a Kansas exemption as follows:

(1)In the case of married individuals filing a joint return, a personal exemption of $18,320;

(2)in the case of all other individuals with a filing status of single, head of household or married filing separate, a personal exemption of $9,160; and

(3)in addition to the amount allowed pursuant to paragraph (1) or (2), a personal exemption of $2,320 for each dependent for which such taxpayer is entitled to a deduction for the taxable year for federal income tax purposes.

(b)In addition to the exemptions provided in subsection (a), any individual who has been honorably discharged from active service in any branch of the armed forces of the United States and who is certified by t

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(a) For tax year 2024, and all tax years thereafter, a taxpayer shall be allowed a Kansas exemption as follows:
(1) In the case of married individuals filing a joint return, a personal exemption of $18,320;
(2) in the case of all other individuals with a filing status of single, head of household or married filing separate, a personal exemption of $9,160; and
(3) in addition to the amount allowed pursuant to paragraph (1) or (2), a personal exemption of $2,320 for each dependent for which such taxpayer is entitled to a deduction for the taxable year for federal income tax purposes.
(b) In addition to the exemptions provided in subsection (a), any individual who has been honorably discharged from active service in any branch of the armed forces of the United States and who is certified by the United States department of veterans affairs or its successor to be in receipt of disability compensation at the 100% rate, if the disability is permanent and was sustained through military action or accident or resulted from disease contracted while in such active service, such individual shall be allowed an additional Kansas exemption of $2,250 for tax year 2023 and all tax years thereafter.

Legislative History

L. 1967, ch. 497, § 14; L. 1977, ch. 344, § 5; L. 1978, ch. 407, § 9; L. 1979, ch. 322, § 1; L. 1988, ch. 381, § 7; L. 1998, ch. 130, § 21; L. 2022, ch. 63, § 40; L. 2024, ch. 1, § 20 (Special Session); June 27.