How did 2025 laws change Kansas individual income tax personal exemptions?

Plain-English summary

Two 2025 laws changed Kansas individual income tax personal exemptions under K.S.A. 79-32,121.

2025 House Bill 2231 (Section 9):

• Head of household. A person filing a federal head-of-household return (as defined in 26 U.S.C. § 2(b)) gets an additional Kansas exemption of $2,320, for tax year 2024 and all years after (new K.S.A. 79-32,121(b)(1)).
• Disabled veterans. The additional exemption for a veteran honorably discharged and certified by the U.S. Department of Veterans Affairs to receive disability compensation at the 100% rate (for a permanent disability sustained through military action/accident or disease contracted in active service) is raised from $2,250 to $2,320, for tax year 2025 and after (K.S.A. 79-32,121(b)(2)).

2025 House Bill 2062 (Section 6):

• Newborns and stillbirths. A new additional personal exemption of $2,320 is added (new K.S.A. 79-32,121(a)(4)) for (1) a qualifying dependent born during the taxable year, and (2) an unborn child who does not result in a live birth in the taxable year — a stillbirth as defined in K.S.A. 65-2401 — for whom a certificate of stillbirth is filed under law.

The notice was issued November 19, 2025.

What this means for you

Head-of-household filers

• You get an extra $2,320 Kansas exemption, effective back to tax year 2024 — so it can apply to your 2024 return as well as later years.

100%-disabled veterans

• Your additional Kansas exemption increases to $2,320 (from $2,250) starting tax year 2025.

New parents / families with a stillbirth

• A $2,320 additional exemption is available for a child born during the year, and also for a stillbirth (as defined in K.S.A. 65-2401) if a certificate of stillbirth is filed — a rare, specific provision worth flagging to affected taxpayers.

Tax preparers

• Note the different effective years: head-of-household exemption applies for 2024+, the disabled-veteran increase and the newborn/stillbirth exemption apply for 2025+.
• The head-of-household exemption keys off federal head-of-household status under IRC § 2(b).

Common questions

Q: How much is each new/changed exemption?
A: $2,320 in each case — for head-of-household filers, for the (increased) disabled-veteran exemption, and for the newborn/stillbirth exemption.

Q: When do they take effect?
A: Head-of-household exemption: tax year 2024 and after. Disabled-veteran increase and newborn/stillbirth exemption: tax year 2025 and after.

Q: Who qualifies for the head-of-household exemption?
A: Anyone filing a federal return as head of household, as defined in 26 U.S.C. § 2(b).

Q: Does the stillbirth exemption require documentation?
A: Yes — the unborn child must be a stillbirth as defined in K.S.A. 65-2401, and a certificate of stillbirth must be filed pursuant to law.

Citations and references

• House Bill 2231 (2025), Section 9 — amends K.S.A. 2024 Supp. 79-32,121; adds the head-of-household additional exemption of $2,320 (K.S.A. 79-32,121(b)(1), tax year 2024+) and raises the disabled-veteran additional exemption from $2,250 to $2,320 (K.S.A. 79-32,121(b)(2), tax year 2025+).
• 26 U.S.C. § 2(b) — federal definition of head of household used for the new Kansas exemption.
• House Bill 2062 (2025), Section 6 — amends K.S.A. 2024 Supp. 79-32,121(a) to add paragraph (4): $2,320 additional exemption for a dependent born in the taxable year and for a stillbirth for whom a certificate of stillbirth is filed.
• K.S.A. 65-2401 — definition of "stillbirth."
• Issued: November 19, 2025.

Source

• Landing page: Kansas Department of Revenue Policy Information Library
• Original document: Notice 25-07

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 25-07

             CHANGES TO INDIVIDUAL INCOME TAX PERSONAL EXEMPTIONS

                                   (NOVEMBER 19, 2025)



   During the 2025 Legislative Session, House Bill 2231 was passed and signed into law.

Section 9 of the Bill amends K.S.A. 2024 Supp. 79-32,121, which provides personal exemptions
for Kansas individual income tax, codifying the additional personal exemption for head of
household tax filers, and increasing the additional personal exemption for certain disabled
veterans.

  Section 9 of the Bill amends K.S.A. 79-32,121(b) to add new paragraph (1) regarding head

of household filers. The new subparagraph provides:

        (1) Any individual filing a federal income tax return under the status of head of
   household, as defined in 26 U.S.C. § 2(b), shall be allowed an additional Kansas
   exemption of $2,320 for tax year 2024 and all tax years thereafter;


   Section 9 also amends the paragraph that is now K.S.A. 79-32,121(b)(2), regarding the

additional personal exemption for "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" by increasing the amount of the
exemption, for tax year 2025 and all years thereafter, from $2,250 to $2,320.

   In addition, during the 2025 Legislative Session, House Bill 2062 was passed and signed into

law. Section 6 of the Bill amends K.S.A. 2024 Supp. 79-32,121(a) to add new paragraph (4) that
provides an additional personal exemption of $2,320 for (1) any qualifying dependent of the
taxpayer who was born in the taxable year, and (2) for an unborn child who does not result in a
live birth in the taxable year, known as a stillbirth as defined in K.S.A. 65-2401, and amendments
thereto, and for whom a certificate of stillbirth is filed pursuant to law.

                               TAXPAYER ASSISTANCE

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

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
                        Hearing Impaired TTY: 785-296-6461
                                 Fax: 785-291-3614