Printable Format79-32,110. Tax imposed; classes of taxpayers; schedules of tax rates. (a) Resident individuals. Except as otherwise provided by K.S.A. 79-3220(a), and amendments thereto, a tax is hereby imposed upon the Kansas taxable income of every resident individual, which tax shall be computed in accordance with the following tax schedules:
(1) Married individuals filing joint returns.
(A) For tax years 2018 through 2023:
- Not over $30,0003.1% of Kansas taxable income
- Over $30,000 but not over $60,000$930 plus 5.25% of excess over $30,000
- Over $60,000$2,505 plus 5.7% of excess over $60,000
If the taxable income is:The tax is:
(B) For tax year 2024, and all tax years thereafter:
- Not over $46,0005.2% of Kansas taxable income
- Over $46,000$2,392 plus 5.58% of excess over $46,000
If the taxable income is:The tax is:
(2) All other individuals.
(A) For tax years 2018 through 2023:
- Not over $15,0003.1% of Kansas taxable income
- Over $15,000 but not over $30,000$465 plus 5.25% of excess over $15,000
- Over $30,000$1,252.50 plus 5.7% of excess over $30,000
If the taxable income is:The tax is:
(B) For tax year 2024, and all tax years thereafter:
- Not over $23,0005.2% of Kansas taxable income
- Over $23,000$1,196 plus 5.58% of excess over $23,000
If the taxable income is:The tax is:
(b) Nonresident individuals. A tax is hereby imposed upon the Kansas taxable income of every nonresident individual, which tax shall be an amount equal to the tax computed under subsection (a) as if the nonresident were a resident multiplied by the ratio of modified Kansas source income to Kansas adjusted gross income.
(c) Corporations. A tax is hereby imposed upon the Kansas taxable income of every corporation doing business within this state or deriving income from sources within this state. Such tax shall consist of a normal tax and a surtax and shall be computed as follows unless otherwise modified pursuant to K.S.A. 2024 Supp. 74-50,321, and amendments thereto:
(1) The normal tax shall be in an amount equal to 4% of the Kansas taxable income of such corporation; and
(2) the surtax shall be in an amount equal to 3% of the Kansas taxable income of such corporation in excess of $50,000.
(d) Fiduciaries. A tax is hereby imposed upon the Kansas taxable income of estates and trusts at the rates provided in subsection (a)(2).
(e) Notwithstanding the provisions of subsections (a) and (b), for tax years 2018 through 2023, married individuals filing joint returns with taxable income of $5,000 or less, and all other individuals with taxable income of $2,500 or less, shall have a tax liability of zero.
History: L. 1967, ch. 497, § 3; L. 1969, ch. 454, § 1; L. 1970, ch. 394, § 1; L. 1977, ch. 344, § 3; L. 1978, ch. 407, § 2; L. 1979, ch. 321, § 1; L. 1988, ch. 381, § 2; L. 1989, ch. 303, § 1; L. 1992, ch. 280, § 55; L. 1997, ch. 41, § 13; L. 1998, ch. 130, § 19; L. 2008, ch. 182, § 22; L. 2012, ch. 135, § 10; L. 2013, ch. 135, § 1; L. 2015, ch. 99, § 25; L. 2015, ch. 102, § 3; L. 2017, ch. 84, § 4; L. 2022, ch. 3, § 15; L. 2024, ch. 1, § 16; L. 2024, ch. 1, § 16 (Special Session); June 27.
Source or prior law:
79-3203.
Cross References to Related Sections:
Tax credit for small employer health benefit plan contributions, see 40-2246.
Law Review and Bar Journal References:
"Survey of Kansas Law: Taxation," Sandra Craig McKenzie, 41 K.L.R. 727, 754 (1993).
"A Review of Kansas Tax Law Governing the Allocation and Apportionment of Income for Multistate Corporations Doing Business in Kansas," Ryan Pace, 37 W.L.J. 703 (1998).
"The Revolutionary 2012 Kansas Tax Act," Martin B. Dickinson, et al., 61 K.L.R. 295 (2012).
Attorney General's Opinions:
Oil and gas property as personalty; property held by federal land bank exempt from taxation. 86-16.
CASE ANNOTATIONS
1. Kansas tax laws do not conflict with Soldiers' and Sailors' Relief Act. United States v. State of Kansas, 580 F. Supp. 512, 514, 515 (1984).
2. Using military pay of nonresident service member to determine rate on nonmilitary income did not violate federal law. United States v. State of Kan., 810 F.2d 935, 936 (1987).
3. Filing of consolidated federal income tax return by bank and holding company as not necessitating consolidated state return examined. First Nat'l Bank of Manhattan v. Kansas Dept. of Revenue, 13 Kan. App. 2d 706, 711, 779 P.2d 457 (1989).
4. Applying separate income tax rates for single and married persons does not violate due process. Peden v. Kansas Dept. of Revenue, 261 Kan. 239, 243, 930 P.2d 1 (1996).