KANSAS OFFICE of
  REVISOR of STATUTES

  

Home >> Statutes >> Back


Click to open printable format in new window.Printable Format
 | Next

79-32,110. 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:

    If the taxable income is:The tax is:                                                          

  • 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         

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

    If the taxable income is:The tax is:                                                          

  • Not over $46,0005.2% of Kansas taxable income                        
  • Over $46,000$2,392 plus 5.58% of excess over $46,000       

(2)  All other individuals.

(A)  For tax years 2018 through 2023:

    If the taxable income is:The tax is:                                                          

  • 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    

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

    If the taxable income is:The tax is:                                                          

  • Not over $23,0005.2% of Kansas taxable income                        
  • Over $23,000$1,196 plus 5.58% of excess over $23,000       

(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).


 | Next


LEGISLATIVE COORDINATING COUNCIL
  12/17/2024 Meeting Notice Agenda
  12/02/2024 Meeting Notice Agenda


  LCC Policies

REVISOR OF STATUTES
  Chapter 72 Statute Transfer List
  Kansas School Equity & Enhancement Act
  Gannon v. State
  A Summary of Special Sessions in Kansas
  Bill Brief for Senate Bill No. 1
  Bill Brief for House Bill No. 2001
  2024 New, Amended & Repealed Statutes By Bill
  2024 New, Amended & Repealed Statutes By KSA
  2023 New, Amended & Repealed Statutes By Bill
  2023 New, Amended & Repealed Statutes By KSA
USEFUL LINKS
Session Laws

OTHER LEGISLATIVE SITES
Kansas Legislature
Administrative Services
Division of Post Audit
Research Department