Kansas State Tax Rulings
Free plain-English summaries of state tax letter rulings and advisory opinions issued in Kansas, with full citations and the original source on every page.
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Is Kansas participating in the new federal tax credit for donations to scholarship granting organizations?
Yes. Kansas Notice 26-10 explains 2026 Senate Bill 361, by which the State of Kansas elects to participate in the new federal tax credit for individuals' contributions to scholarship granting organiza…
Which Kansas income, privilege, and premium tax credits did 2026 Senate Bill 82 repeal?
Kansas Notice 26-09 explains 2026 Senate Bill 82, which deletes or repeals five income, privilege, and/or premium tax credits effective July 1, 2026. Section 2 amends K.S.A. 65-7107 to delete the cred…
Does Kansas give an income tax subtraction for portable benefit plan contributions for independent contractors?
Yes, beginning with tax years after December 31, 2026. Kansas Notice 26-08 explains 2026 House Bill 2602, which defines a "portable benefit plan" for independent contractors and amended K.S.A. 79-32,1…
Can Kansans deduct health care sharing ministry payments and shares on their state income tax?
Yes, beginning with tax years after December 31, 2026. Kansas Notice 26-07 explains 2026 Senate Bill 368 — enacted over the Governor's veto — which created the Health Care Sharing Ministries Tax Deduc…
Does Kansas offer an income tax credit for buying gun and ammunition storage?
Yes. For tax years 2026 through 2028, a Kansas resident individual can claim a credit against Kansas income tax equal to 25% of what they spend to buy lockable storage designed primarily for guns and …
Does Kansas give employers a tax credit for childcare expenses?
Yes. Kansas has an income and privilege tax credit for employers that help pay for their employees' child care, and 2026 Senate Bill 82 expanded it (applies to tax years beginning on or after January …
Does Kansas give fuel retailers a tax credit for selling higher ethanol blends?
Yes. A new Kansas income tax credit, created by 2026 Senate Bill 82 and added to K.S.A. 79-32,201 as subsection (h), lets a retail dealer claim $0.05 for each gallon of "higher ethanol blend" it sells…
Did Kansas extend its angel investor, Eisenhower Foundation, Cedar Crest, and aviation tax credits?
Kansas Notice 26-03 explains 2026 House Bill 2464, which extends four Kansas income tax credits. The angel investor credit (K.S.A. 74-8133) is extended through tax year 2031, and starting in tax year …
Can I still claim the Kansas food sales tax credit on my income tax return?
No. Kansas Notice 25-08 explains that the food sales tax credit under K.S.A. 79-32,271 — an individual income tax credit for taxpayers who bought food in Kansas, had federal adjusted gross income no g…
How did 2025 laws change Kansas individual income tax personal exemptions?
Kansas Notice 25-07 explains changes to Kansas individual income tax personal exemptions under K.S.A. 79-32,121. Under 2025 House Bill 2231 (Section 9): a filer using federal head-of-household status …
Will Kansas income and privilege tax rates drop under the 2025 revenue-triggered law?
Not for tax year 2026. Kansas Notice 25-06 explains 2025 Senate Bill 269, which sets up future income and privilege tax rate decreases that trigger only if state revenues exceed inflation-adjusted bas…
What is the Kansas historic preservation tax credit and how much is it after the 2025 changes?
Kansas Notice 25-04 explains 2025 Senate Bill 227, which amended K.S.A. 2024 Supp. 79-32,211 to set new percentages for the income, privilege, or premium tax credit for restoring and preserving qualif…
How did 2025 changes limit the Kansas Affordable Housing and Housing Investor tax credits?
Kansas Notice 25-02 explains 2025 House Bill 2289, which changed two housing credits. For the Kansas Affordable Housing Tax Credit (K.S.A. 79-32,306), HB 2289 caps the total credit that can be awarded…
Can I deduct contributions to a Kansas adoption savings account on my income tax return?
Kansas Notice 24-22 explains 2024 House Bill 2465, which created the Adoption Savings Account Act and amended K.S.A. 79-32,117. Starting July 1, 2025, an individual can open an adoption savings accoun…
How much is the Kansas adoption tax credit for 2024 and later?
Kansas Notice 24-20 explains how 2024 House Bill 2465 changed the Kansas adoption income tax credit under K.S.A. 79-32,202a. For tax years 2014 through 2023, the earlier credit rules still apply. Begi…
How did 2024 Senate Bill 410 change Kansas's SALT Parity Act for pass-through entities?
Kansas Notice 24-15 explains 2024 Senate Bill 410, which amended the Kansas SALT Parity Act (K.S.A. 79-32,284 through 79-32,289) effective for tax years beginning on or after January 1, 2022. The Act …
Can an individual subtract a CARES Act federal net operating loss carryback on the Kansas return?
Kansas Notice 24-17 explains 2024 Senate Bill 410 (Section 18), which amended K.S.A. 79-32,117 to add subsection (c)(xxix), a subtraction modification for individual taxpayers who carried back certain…
Can I subtract wages that federal law disallowed when I claimed a federal jobs credit on my Kansas return?
Kansas Notice 24-18 explains 2024 Senate Bill 410 (Section 18), which amended K.S.A. 79-32,117 to add a subtraction modification tied to federal jobs tax credits. When a taxpayer claims certain federa…
How does Kansas treat business interest expense that federal law limits under Section 163(j)?
Kansas Notice 24-16 explains 2024 Senate Bill 410 (Section 18), which amended K.S.A. 79-32,117 to clarify how Kansas treats the federal business interest deduction limited under Internal Revenue Code …
What tax credit does the Kansas Pregnancy Resource Act give for donations to pregnancy centers?
Kansas Notice 24-14 explains the Pregnancy Resource Act, created by 2024 House Bill 2465. For tax years beginning after December 31, 2023, a taxpayer may claim a credit equal to 70% of contributions m…
How much is the Kansas child and dependent care tax credit for 2024?
Kansas Notice 24-09 explains an increase to the Kansas child and dependent care credit made by 2024 Special Session Senate Bill 1, Section 17, which amended K.S.A. 79-32,111c. The Kansas credit had eq…
What changed for Kansas individual income tax in 2024 -- rates, Social Security, deductions, and exemptions?
Kansas Notice 24-08 summarizes several individual income tax changes made by 2024 Special Session Senate Bill 1, effective for tax year 2024 and after. Tax rates (K.S.A. 79-32,110) become two brackets…
Can I deduct contributions to a Kansas first-time home buyer savings account?
Kansas Notice 24-04 explains that 2024 Senate Bill 360, Section 2, amended K.S.A. 79-32,117 to expand the income tax subtraction for contributions to a first-time home buyer savings account. Under sub…
Can I deduct 529 education savings or ABLE account contributions on my Kansas return, and when?
Kansas Notice 24-03 explains that 2024 Senate Bill 360, Section 2, amended K.S.A. 79-32,117 to expand the income tax subtraction for contributions to certain education savings accounts and ABLE accoun…
How does the Kansas Disability Employment Act tax credit work?
Kansas Notice 24-02 explains that 2024 Senate Bill 15, Section 4, amended K.S.A. 79-32,273 -- now known as the disability employment act -- to continue and expand the income tax credit for buying good…
Did Kansas increase its research and development tax credit and who can claim it?
Kansas Notice 23-09 explains that 2022 House Bill 2239 (Section 41) amended K.S.A. 79-32,182b to increase and broaden the Kansas research and development income tax credit. Starting with tax year 2023…
What is the Kansas Affordable Housing Tax Credit and how does it work?
Kansas Notice 23-08 explains the Kansas Affordable Housing Tax Credit Act, created by 2022 House Bill 2237 (Sections 1-6, now K.S.A. 2022 Supp. 79-32,304 through 79-32,309). For tax years beginning af…
What is the Kansas Housing Investor Tax Credit and who can claim it?
Kansas Notice 23-07 explains the Kansas Housing Investor Tax Credit Act, created by 2022 House Bill 2237 (Sections 7-12, now K.S.A. 79-32,310 through 79-32,315). For tax year 2022 and after, a qualifi…
Do 100% disabled veterans get an extra Kansas income tax personal exemption?
Yes. Kansas Notice 23-06 explains that 2022 House Bill 2239 (Section 40) added a new subsection (b) to K.S.A. 79-32,121 giving certain disabled veterans an additional Kansas income tax personal exempt…
How did Kansas change first-time home buyer savings accounts and the related income tax modification?
Kansas Notice 23-05 explains changes made by 2023 House Bill 2197 to the First-Time Home Buyer Savings Account Act and the related Kansas income tax modification, effective for tax year 2022 and after…
What is the Kansas Apprenticeship Act tax credit for employers?
Kansas Notice 23-04 explains the Kansas Apprenticeship Act, created by 2023 House Bill 2292 (Sections 1-6). Section 3 creates a nonrefundable, nontransferable Kansas income tax credit for eligible emp…
How much is the Kansas tax credit for contributions to a scholarship granting organization?
Kansas Notice 23-03 explains changes to the Tax Credit for Low Income Students Scholarship Program, made by 2023 House Substitute for Senate Bill 113. Section 13 amended K.S.A. 72-4357 so that, for ta…
What is the Kansas SALT Parity Act and how does the pass-through entity tax election work?
Kansas Notice 22-16 explains the SALT Parity Act, created by 2022 House Bill 2239 (New Sections 1-6), effective for tax year 2022 and after. It lets certain pass-through entities -- S corporations and…
What is the Kansas Targeted Employment Act credit for hiring people with developmental disabilities?
Kansas Notice 22-14 explains the Kansas Targeted Employment Act, created by 2022 House Bill 2703 (New Sections 1-6). For tax years 2022 through 2027, a "targeted employment business" -- an employer au…
How did Kansas increase the historic preservation tax credit for smaller cities?
Kansas Notice 22-12 explains changes to the Kansas historic preservation tax credit made by 2022 House Bill 2237 (Section 24), which amended K.S.A. 79-32,211. The existing credit -- 25% of qualified e…
What is the Kansas commercial restoration and preservation tax credit for older buildings?
Kansas Notice 22-11 explains the Commercial Restoration and Preservation Credit under the Historic Kansas Act, created by 2022 House Bill 2237 (New Sections 13-14), for tax years beginning after Decem…
What Kansas income tax credits are available for aviation and aerospace employers and employees?
Kansas Notice 22-10 explains new aviation and aerospace income tax credits created by 2022 House Bill 2239 (New Sections 10-15), beginning in tax year 2022. There are three credits. First (Section 11)…
What is the Kansas short line railroad tax credit for track maintenance?
Kansas Notice 22-05 explains a new short line railroad income tax credit created by 2022 House Bill 2239 (New Section 18), for tax years 2022 through 2031. An eligible taxpayer -- a Class II or Class …
Did Kansas extend the Rural Opportunity Zone income tax credit and student loan program?
Kansas Notice 22-08 explains that 2022 House Bill 2239 (Sections 31 and 43) extended the Rural Opportunity Zone (ROZ) program. Section 31 amends K.S.A. 74-50,223 to extend the cutoff for an individual…
Can Kansas teachers get an income tax credit for buying classroom supplies?
Kansas Notice 22-07 explains a new income tax credit for teachers' purchases of school and classroom supplies, created by 2022 House Bill 2239 (New Section 16), effective for tax year 2022 and after. …
How did Kansas expand the employer child day care assistance tax credit?
Kansas Notice 22-06 explains changes to the employer child day care assistance tax credit made by 2022 House Bill 2237 (Section 23), which amended K.S.A. 79-32,190. Two changes are made. First, new su…
What is the Kansas tax credit for contributions to community and technical colleges?
Kansas Notice 22-03 explains a tax credit for contributions to community colleges and technical colleges, created by 2022 House Bill 2239 (Section 42), which amended K.S.A. 79-32,261. For tax years 20…
How does the Kansas first-time home buyer savings account work and what is the tax benefit?
Kansas Notice 21-06 explains that 2021 House Bill 2187 established the First-Time Home Buyer Savings Account Act and amended K.S.A. 79-32,117 to add income tax modifications for these accounts, effect…
What changes did Kansas make to the Angel Investor Tax Credit in 2021?
Kansas Notice 21-13 explains that 2021 Senate Bill 66 revised the Kansas Angel Investor Tax Credit Act. It (1) amended definitions -- changing which debt instruments count as 'qualified securities' (d…
What did Kansas change about the High Performance Incentive Program (HPIP) investment tax credit in 2021?
Kansas Notice 21-12 explains that 2021 Senate Bill 65 (Section 2) amended K.S.A. 79-32,160a to make two changes to the High Performance Incentive Program (HPIP) investment tax credit. First, it remove…
Why did Kansas update its income tax withholding tables for 2021, and what are the new standard deduction amounts?
Kansas Notice 21-22 announces that, because 2021 Senate Bill 50 (Section 9) amended K.S.A. 79-32,119 to raise the Kansas standard deduction, the Department updated its income tax withholding tables ef…
What does the Kansas Taxpayer Protection Act require of paid income tax return preparers?
Kansas Notice 21-21 explains the Kansas Taxpayer Protection Act, created by 2021 Senate Bill 47 (New Sections 1-6) and effective on and after January 1, 2022. It applies to 'paid tax return preparers'…
Is there a Kansas tax credit for contributions to the Friends of Cedar Crest Association?
Kansas Notice 21-11 explains that 2021 Senate Bill 47 (New Section 8) created an income or privilege tax credit for contributions to the Friends of Cedar Crest Association, for tax years 2021 through …
Is there a Kansas tax credit for contributions to the Eisenhower Foundation?
Kansas Notice 21-10 explains that 2021 Senate Bill 47 (New Section 7) created an income or privilege tax credit for contributions to the Eisenhower Foundation, for tax years 2021 through 2025. The cre…
When are Kansas non-corporate income tax returns due, and do I need a separate Kansas extension?
Kansas Notice 21-09 explains that 2021 Senate Bill 47 (Section 13) amended K.S.A. 79-3221 to restate the filing deadline for income tax returns of taxpayers who do not file corporate income tax return…
What is the Kansas disabled access credit for home accessibility renovations after 2021?
Kansas Notice 21-04 explains that 2021 Senate Bill 66 (Section 4) amended K.S.A. 79-32,176a, the income tax credit for home renovations made for a disabled family member's access. Effective for tax ye…
Are BNSF retirement plan pensions and Railroad Retirement Board (RRB) pensions exempt from Kansas income tax?
It depends which pension. Kansas has a subtraction modification for Railroad Retirement Board (RRB) benefits, so RRB pensions are exempt from Kansas income tax. But there is no modification for a priv…
Does Kansas charge income tax on qualified Roth IRA distributions?
No, when the distribution is a qualified (federally tax-free) Roth IRA distribution. Kansas income tax starts from your federal income and has no special modification for Roth IRAs, so the federal tre…
Does Kansas give a credit or deduction for unemployment benefits repaid in a later year?
No. Unemployment compensation that was included in your federal adjusted gross income is subject to Kansas income tax, and when you repay it in a later year Kansas allows neither a subtraction modific…
Are 403(b) retirement distributions taxable in Kansas for K-12 school and university employees, and does moving a 403(b) to an IRA affect the exemption?
It depends on the account. Kansas starts from federal income and exempts retirement income only when a specific state subtraction applies. There is no subtraction for 403(b) accounts held by K-12 scho…
Are a deceased employee's wages exempt from Kansas tax, and does Kansas impose an estate or inheritance tax on them?
No exemption, but no death tax either. Kansas does not impose any inheritance or estate tax on a decedent's assets, including wages. However, wages an employee earned before death are subject to Kansa…
How does a Kansas taxpayer living abroad report foreign income and get credit for foreign tax?
It depends on domicile — but Kansas does credit foreign income tax. A person domiciled in Kansas first computes the tax 'as if' all income were from Kansas sources, then claims a credit for income tax…
Can a Kansas partner offset the guaranteed-payments add-back with SE tax, retirement, or health deductions?
No. Kansas law does not permit deducting self-employment tax, retirement-plan contributions, or self-employed health insurance to offset the guaranteed payments a partner must add back on Kansas Sched…
Is a pension distribution from the Kansas National Education Association exempt from Kansas income tax?
Taxable, absent documentation otherwise. A pension distribution from the Kansas National Education Association has no specific subtraction modification listed in K.S.A. 79-32,117, and the Department w…
Do Kansas fiduciaries filing Form K-41 have to make estimated income tax payments?
No. Fiduciaries filing a Kansas Form K-41 (for a trust or estate) are not required to make estimated income tax payments. As of 2016 the Department's system was not designed to accept them, and volunt…
Browse Kansas rulings by topic
These are official tax letter rulings and advisory opinions issued by Kansas's revenue authority in response to questions from specific taxpayers about how the tax law applies to their facts. A ruling is binding on the department only for the taxpayer who requested it and cannot be relied on by anyone else, but it is strong evidence of how the state reads the law. Every ruling above has a plain-English question and short answer, plus a link to the full original source.