What changed for Kansas individual income tax in 2024 -- rates, Social Security, deductions, and exemptions?

Plain-English summary

Kansas Notice 24-08 summarizes four individual income tax changes made by 2024 Special Session Senate Bill 1, all effective for tax year 2024 and all tax years after.

Tax rates (K.S.A. 79-32,110). Kansas moved to two brackets:

• Married filing jointly: 5.2% of Kansas taxable income not over $46,000; $2,392 plus 5.58% of the excess over $46,000.
• All other filers: 5.2% of Kansas taxable income not over $23,000; $1,196 plus 5.58% of the excess over $23,000.

Social Security (K.S.A. 79-32,117). The subtraction modification for Social Security benefits previously applied only to taxpayers with federal adjusted gross income of $75,000 or less. The amendment removes that income limit, so for tax years beginning after December 31, 2023, all taxpayers whose Social Security benefits are included in federal adjusted gross income may subtract them, regardless of income.

Standard deduction (K.S.A. 79-32,119). Increased to $3,605 for a single filer, $8,240 for married filing status, and $6,180 for head of household.

Personal exemption (K.S.A. 79-32,121). Now based on filing status: $18,320 for married filing jointly; $9,160 for single, head of household, or married filing separate; plus $2,320 for each dependent. The separate additional exemption of $2,250 for certain disabled veterans (subsection (b)) was not changed.

What this means for you

Kansas individual taxpayers

• Your 2024 tax is figured on two rates, 5.2% and 5.58%, with the breakpoint at $46,000 (married filing jointly) or $23,000 (other filers).
• If your Social Security benefits are taxed federally, you can subtract them on your Kansas return regardless of your income for 2024 and later -- the old $75,000 cutoff is gone.
• Your standard deduction is higher: $3,605 single, $8,240 married, $6,180 head of household.
• Your personal exemption is larger and now depends on filing status: $18,320 married filing jointly, $9,160 for single/head of household/married filing separate, plus $2,320 per dependent.

Disabled veterans

The separate $2,250 Kansas exemption for certain disabled veterans is unchanged and still available.

Common questions

What are the 2024 Kansas income tax rates? 5.2% and 5.58%, with the breakpoint at $46,000 (married filing jointly) or $23,000 (all others).

Is my Social Security taxed by Kansas now? If your Social Security benefits are in your federal adjusted gross income, you can subtract them on the Kansas return regardless of income, for tax years beginning after December 31, 2023.

What is the new standard deduction? $3,605 single, $8,240 married, $6,180 head of household.

What is the new personal exemption? $18,320 married filing jointly; $9,160 single, head of household, or married filing separate; plus $2,320 per dependent.

Did the disabled-veteran exemption change? No -- the additional $2,250 exemption is unchanged.

Citations and references

• Senate Bill 1 (2024 Special Session) -- made the individual income tax rate, Social Security, standard deduction, and personal exemption changes (Sections 16, 18, 19, and 20).
• K.S.A. 79-32,110 -- individual income tax rates; two-bracket structure for tax year 2024 and after.
• K.S.A. 79-32,117 -- addition and subtraction modifications; Social Security subtraction income limit removed.
• K.S.A. 79-32,119 -- standard deduction amounts, increased for tax year 2024 and after.
• K.S.A. 79-32,121 -- personal exemption amounts, increased and based on filing status for tax year 2024 and after.

Source

• Landing page: Kansas Department of Revenue Policy Information Library
• Original document: Notice 24-08

Original ruling text

Policy and Research
109 SW 9th Street Phone: 785-368-8222
PO Box 3506 Fax: 785-296-1279
Topeka KS 66601-3506 www.ksrevenue.gov
Mark A. Burghart, Secretary Laura Kelly, Governor

                                       NOTICE 24-08

                  CHANGES TO INDIVIDUAL INCOME TAX
         TAX RATES, SOCIAL SECURITY SUBTRACTION MODIFICATION
            STANDARD DEDUCTION, AND PERSONAL EXEMPTION

                                       (JULY 1, 2024)

   During the 2024 Special Legislative Session, Senate Bill 1 was passed and signed into law.

In part, this Bill amends Kansas law regarding individual income tax, including the tax rates,
subtraction modifications for computing Kansas adjusted gross income, the amount of the standard
deduction, and the amount of the personal exemption.

Tax Rates

   Section 16 of the Bill amends K.S.A. 2023 Supp. 79-32,110 to change the individual income

tax rates for tax year 2024 and all tax years thereafter. As amended, the statute now provides, in
subsection (a)(1)(B), the individual income tax rate for married individuals filing joint returns is:

   (B) For tax year 2024, and all tax years thereafter:

   If the taxable income is:                       The tax is:
   Not over $46,000                                5.2% of Kansas taxable income
   Over $46,000                                    $2,392 plus 5.58% of excess over $46,000

And in subsection (a)(2)(B), the statute now provides the individual income tax rate of all other
individuals is:

   (B) For tax year 2024, and all tax years thereafter:

   If the taxable income is:                       The tax is:
   Not over $23,000                                5.2% of Kansas taxable income
   Over $23,000                                    $1,196 plus 5.58% of excess over $23,000

Social Security Subtraction Modification

   Section 18 of the Bill amends K.S.A. 2023 Supp. 79-32,117 to change the subtraction

modification for social security benefits. Prior to amendment, subsection (c)(xviii) provided a
subtraction modification for amounts received as benefits under the federal social security act

which are included in federal adjusted gross income of a taxpayer with federal adjusted gross
income of $75,000 or less, regardless of whether the taxpayer's filing status was single, head of
household, married filing jointly, or married filing separate. The amended language removes the
income limitation and allows all taxpayers receiving social security benefits which are included in
federal adjusted gross income to claim the subtraction modification, regardless of the amount of
their federal adjusted gross income. As amended, subsection (c)(xviii) now provides, in new
subclause (c)(xviii)(B), a subtraction modification:

      (B) For all taxable years beginning after December 31, 2023, amounts received
 as benefits under the federal social security act that are included in federal adjusted
 gross income of a taxpayer.

Standard Deduction

 Section 19 of the Bill amends K.S.A. 2023 Supp. 79-32,119 to increase the standard

deduction for individuals filing Kansas income tax returns. Specifically, the new statutory
language, found in subsection (c)(2), provides:

        (c)(2) For tax year 2024, and all tax years thereafter, the standard deduction
 amount of an individual, including husband and wife who are either both residents or
 who file a joint return as if both were residents, shall be as follows: Single individual
 filing status, $3,605; married filing status, $8,240; and head of household filing status,
 $6,180.

Personal Exemptions

  Section 20 of the Bill amends K.S.A. 2023 Supp. 79-32,121 to increase the amount of the

personal exemption. Prior to amendment, subsection (a) allowed a personal exemption of $2,250
for each deduction for which such individual is entitled to a deduction for the taxable year for
federal income tax purposes. The amended language increases the amount of the personal
exemption and bases the amount on the filing status of the taxpayer. As amended, subsection (a)
now provides:

      For tax year 2024, and all tax years thereafter, a taxpayer shall be allowed to
 claim 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.

  Language in subsection (b) of the statute, which provides an additional Kansas exemption of

$2,250 for certain disabled veterans was not amended. The additional exemption of $2,250 is still
available to qualified disabled veterans.

                                TAXPAYER ASSISTANCE

 Additional copies of this notice, forms or publications are available from our website,

www.ksrevenue.gov. If you have questions about this Notice, please contact:

                             Taxpayer Assistance Center
                            Kansas Department of Revenue
                            Scott Office Building, 1st Floor
                                   120 SE 10th Ave
                                    P. O. Box 3506
                               Topeka, KS 66601-3506
                                 Phone: 785-368-8222
                                  Fax: 785-291-3614