reglab/housing_qa huggingface dataset:
KS Stat § 79-32,115 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 32 - Income Tax|79-32,115 Rules pertaining to husbands and wives.

79-32,115. Rules pertaining to husbands and wives. (a) In all cases where husband and wife file a joint Kansas income tax return, the determination of Kansas taxable income shall, unless otherwise provided, be made as if husband and wife were one individual taxpayer.(b) If the federal taxable income of a husband and wife are determined on separate federal returns, their Kansas taxable income shall be separately reported and taxed.(c) If both husband and wife are residents, and if their federal taxable income is determined on a joint federal return, their Kansas taxable income shall be reported and taxed on the basis of a joint Kansas income tax return.(d) If both husband and wife are nonresidents, and if their federal taxable income is determined on a joint federal return, their Kansas taxable income shall be reported and taxed on the basis of a joint Kansas income tax return.(e) If either husband or wife is a resident and the other is a nonresident, and if their federal taxable income is determined on a joint federal return, their Kansas taxable income shall be reported and taxed on the basis of a joint Kansas return as provided under K.S.A. 79-32,110(b).(f) If neither husband or wife files a federal return, their Kansas taxable income shall be determined on a separate basis unless both elect to have their Kansas taxable income determined on the basis of a joint Kansas tax return.(g) If Kansas taxable income of a husband and wife is determined on a separate basis, and if both are required to file returns under the provisions of this act, neither spouse shall be allowed to use any tax table promulgated by the secretary pursuant to K.S.A. 79-32,112a unless both use such tax table, and neither shall be allowed the Kansas itemized deductions authorized by K.S.A. 79-32,120, unless both itemize their deductions.History: L. 1967, ch. 497, § 8; L. 1977, ch. 344, § 4; L. 1978, ch. 405, § 2; L. 1979, ch. 321, § 2; July 1.
KS Stat § 79-32,116 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 32 - Income Tax|79-32,116 Kansas taxable income of an individual.

79-32,116. Kansas taxable income of an individual. The Kansas taxable income of an individual shall be his or her Kansas adjusted gross income less his or her Kansas deductions and Kansas personal exemptions.History: L. 1967, ch. 497, § 9; L. 1978, ch. 407, § 4; July 1.
KS Stat § 79-32,117a (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 32 - Income Tax|79-32,117a Compensation of persons missing in action or prisoners of war during Vietnam conflict exempt from Kansas income tax.

79-32,117a. Compensation of persons missing in action or prisoners of war during Vietnam conflict exempt from Kansas income tax. Notwithstanding any other section of the Kansas income tax act, any individual who was or is presently in active service as a member of the armed forces of the United States or as an employee in a support capacity to the armed forces of the United States in the geographical area of the Vietnam conflict, and for any month or part of a month on or after February 28, 1961, missing in action or prisoner of war during the Vietnam conflict as a result of such conflict, any compensation without any limitation received during this period or compensation received on account of such missing in action or prisoner of war shall not be considered gross income and shall not be taxable for Kansas income tax purposes.History: L. 1973, ch. 397, § 1; April 16.
KS Stat § 79-32,117b (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 32 - Income Tax|79-32,117b Same; abatement and refund of taxes paid; claims.

79-32,117b. Same; abatement and refund of taxes paid; claims. Whenever any of the above stated compensation has been included in a Kansas income tax return or whenever an assessment was made based upon any of the compensation set out above, said assessment shall be abated by the division of taxation and any payment that has been made shall be credited or refunded by the division of taxation out of the income tax refund fund established by K.S.A. 79-32,105. The division of taxation shall immediately review the official listing of individuals as missing in action or prisoners of war and all income tax returns of said individuals and their spouses or their estates for all years covered by this act and if it is determined that a tax has been paid by a Kansas resident on any compensation received as a result of being missing in action or a prisoner of war the division of taxation shall allow a credit or refund to those eligible individuals: Provided, however, Nothing hereinbefore shall prevent any claim for credit or refund being filed. The division of taxation shall make available suitable forms with instructions for claims for credit or refund hereunder. If a credit or refund of any overpayment for a taxable year, resulting from the application of this act, is barred by any statute of limitations at any time before the expiration of one (1) year after the date of enactment of this act, or two (2) years after the date on which the individual's status of missing in action or prisoner of war is terminated (whichever is later) a credit or refund shall nevertheless be made by the division of taxation. The above tolling of the statute of limitations is applicable to the division of taxation and to any claim which may be filed pursuant to this act.History: L. 1973, ch. 397, § 2; April 16.
KS Stat § 79-32,117c (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 32 - Income Tax|79-32,117c Same; compensation defined.

79-32,117c. Same; compensation defined. The term "compensation" as used in this act shall include but not be limited to all pay, allowances, bonuses, any accrued interest earned from any special account opened for the benefit of an individual missing in action or a prisoner of war, or any compensation of any kind from any source which is received by any individual as a result of being missing in action or a prisoner of war.History: L. 1973, ch. 397, § 3; April 16.
KS Stat § 79-32,117d (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 32 - Income Tax|79-32,117d Compensation of persons missing in action or prisoners of war; tax exemption; liberal construction of act; meaning of terms.

79-32,117d. Compensation of persons missing in action or prisoners of war; tax exemption; liberal construction of act; meaning of terms. A liberal construction shall be given to this act and any term used in the act shall have the same meaning as when used in a comparable context in the federal internal revenue code.History: L. 1973, ch. 397, § 4; L. 1987, ch. 385, § 3; July 1.
KS Stat § 79-32,117e (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 32 - Income Tax|79-32,117e Federal income tax rebate exempt from Kansas income tax.

79-32,117e. Federal income tax rebate exempt from Kansas income tax. Any payment, which may be authorized by enactment of the federal congress as a measure to stimulate the general economy of the United States, made to any resident or nonresident individual as a refund or rebate of federal income tax levied for the calendar year 1974, or for any fiscal year beginning in 1974, shall not be added to federal adjusted gross income to arrive at Kansas adjusted gross income, pursuant to K.S.A. 79-32,117(b)(iv), for the year in which the payment is received, and any such payment is hereby declared to be exempt from taxation under the provisions of article 32 of chapter 79 of the Kansas Statutes Annotated.History: L. 1975, ch. 492, § 1; July 1.
KS Stat § 79-32,117r (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 32 - Income Tax|79-32,117r Unemployment compensation attributed to identity fraud exempt from Kansas income tax.

79-32,117r. Unemployment compensation attributed to identity fraud exempt from Kansas income tax. Notwithstanding any other provision of law, for any individual whose identity was fraudulently used to secure unemployment compensation, if such individual never received such compensation, such compensation shall not be considered gross income and shall not be taxable for Kansas income tax purposes after determination by the department of labor that the benefits were obtained fraudulently by another individual.History: L. 2021, ch. 93, § 5; July 1.
KS Stat § 79-32,118 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 32 - Income Tax|79-32,118 Kansas deduction of an individual.

79-32,118. Kansas deduction of an individual. The Kansas deduction of an individual shall be such individual's Kansas standard deduction unless such individual elects to deduct such individual's Kansas itemized deductions under the conditions set forth in K.S.A. 79-32,120, and amendments thereto.History: L. 1967, ch. 497, § 11; L. 1978, ch. 407, § 6; L. 2012, ch. 135, § 13; L. 2013, ch. 87, § 4; Apr. 25.
KS Stat § 79-32,119 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 32 - Income Tax|79-32,119 Kansas standard deduction of an individual.

79-32,119. Kansas standard deduction of an individual. (a) The Kansas standard deduction of an individual, including a husband and wife who are either both residents or who file a joint return as if both were residents, shall be equal to the sum of the standard deduction amount allowed pursuant to this section, and the additional standard deduction amount allowed pursuant to this section for each such deduction allowable to such individual or to such husband and wife under the federal internal revenue code.(b) For tax year 1998, and all tax years thereafter, the additional standard deduction amount shall be as follows: Single individual and head of household filing status, $850; and married filing status, $700.(c) (1) For tax year 2013 through tax year 2020, 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, $3,000; married filing status, $7,500; and head of household filing status, $5,500.(2) For tax year 2021, 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, $3,500; married filing status, $8,000; and head of household filing status, $6,000.(d) For purposes of this section, the federal standard deduction allowable to a husband and wife filing separate Kansas income tax returns shall be determined on the basis that separate federal returns were filed, and the federal standard deduction of a husband and wife filing a joint Kansas income tax return shall be determined on the basis that a joint federal income tax return was filed.History: L. 1967, ch. 497, § 12; L. 1977, ch. 344, § 1; L. 1978, ch. 405, § 4; L. 1988, ch. 381, § 5; L. 1989, ch. 303, § 2; L. 1992, ch. 280, § 56; L. 1998, ch. 130, § 20; L. 2012, ch. 135, § 14; L. 2013, ch. 135, § 11; L. 2021, ch. 93, § 9; July 1.
KS Stat § 79-32,121 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 32 - Income Tax|79-32,121 Kansas personal exemption of an individual.

79-32,121. Kansas personal exemption of an individual. An individual shall be allowed a Kansas exemption of $2,250 for tax year 1998, and all tax years thereafter, for each exemption for which such individual is entitled to a deduction for the taxable year for federal income tax purposes. In addition to the exemptions authorized in the foregoing provision, an individual filing a federal income tax return under the status of head of household, as the same is defined by 26 U.S.C. § 2(b), shall be allowed an additional Kansas exemption of $2,250 for tax year 1998.History: L. 1967, ch. 497, § 14; L. 1977, ch. 344, § 5; L. 1978, ch. 407, § 9; L. 1979, ch. 322, § 1; L. 1988, ch. 381, § 7; L. 1998, ch. 130, § 21; July 1.
KS Stat § 79-32,121a (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 32 - Income Tax|79-32,121a Application of 79-32,121.

79-32,121a. Application of 79-32,121. The provisions of this act shall apply to all taxable years commencing after December 31, 1978.History: L. 1979, ch. 322, § 2; July 1.
KS Stat § 79-32,128 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 32 - Income Tax|79-32,128 Individual who is Kansas resident for part of year, election; computation of tax; modifications.

79-32,128. Individual who is Kansas resident for part of year, election; computation of tax; modifications. An individual who is a resident of Kansas for part of a year shall have the election to:(a) Report and compute such individual's Kansas tax as if such individual was a resident for the entire year and take the applicable credit as provided in K.S.A. 79-32,111, and amendments thereto; or(b) report and compute such individual's Kansas tax as if such individual was a nonresident for the entire year, except, however, that for purposes of this computation the following modifications shall be made: (i) Modified Kansas source income for that period during which such individual was a resident shall include all items of income, gain, loss or deductions as set forth in K.S.A. 79-32,117, and amendments thereto, whether or not derived from sources within Kansas; and (ii) the credit provided by K.S.A. 79-32,111, and amendments thereto, shall be allowed. For purposes of computing such credit, the amount of income taxes paid to another state shall be deemed to be limited by an amount which bears the same proportion to the total taxes paid to such other state for such year as the amount of Kansas adjusted gross income derived from sources within that state while such individual was a resident bears to the total Kansas adjusted gross income derived from sources within such state for such year.History: L. 1967, ch. 497, § 21; L. 2012, ch. 135, § 15; Jan. 1, 2013.
KS Stat § 79-32,129 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 32 - Income Tax|79-32,129 Partners, not partnership, subject to tax.

79-32,129. Partners, not partnership, subject to tax. (a) A partnership as such shall not be subject to tax under this act. Persons carrying on business as partners shall be liable for the tax under this act only in their separate or individual capacities.(b) Any partnership which elects under the internal revenue code to be taxed as a corporation shall not be considered as a partnership for purposes of this act but shall be taxed under the provisions of this act relating to corporations and the partners thereof shall not be considered as partners for purposes of this act, but shall be taxed as shareholders.History: L. 1967, ch. 497, § 22; May 12.
KS Stat § 79-32,130 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 32 - Income Tax|79-32,130 Partners and partnerships; federal income tax provisions applicable in determining Kansas taxable income; exceptions.

79-32,130. Partners and partnerships; federal income tax provisions applicable in determining Kansas taxable income; exceptions. The provisions of the internal revenue code relating to the determination of taxable income of partners and partnerships shall apply with equal force in determining Kansas taxable income of each partner except, however, for the modifications provided in K.S.A. 79-32,131.History: L. 1967, ch. 497, § 23; L. 1978, ch. 407, § 11; July 1.
KS Stat § 79-32,131 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 32 - Income Tax|79-32,131 Partnership modification for a partner.

79-32,131. Partnership modification for a partner. The partnership modification referred to in K.S.A. 79-32,117 for a partner shall be the difference between such partner's distributive share of partnership income as determined under the internal revenue code for purposes of the federal income tax and the amount of such partner's distributive share of partnership income after the adjustments referred to in K.S.A. 79-32,117 are applied in computing partnership income the same as if the partnership were an individual. If the distributive share recomputed as aforesaid is more than the distributive share as determined under the internal revenue code, then the modification shall be an addition to federal adjusted gross income under K.S.A. 79-32,117. If the distributive share recomputed as aforesaid is less than the distributive share as determined under the internal revenue code, then the modification shall be a subtraction from federal adjusted gross income under K.S.A. 79-32,117. Where a partner's distributive share of any item of income, gain, loss or deduction is required to be taken into account separately for federal income tax purposes, the adjustments referred to in K.S.A. 79-32,117 shall be separately applied to such items in accordance with such partner's distributive share.History: L. 1967, ch. 497, § 24; L. 1978, ch. 407, § 12; July 1.
KS Stat § 79-32,133 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 32 - Income Tax|79-32,133 Determination of distributive share.

79-32,133. Determination of distributive share. For purposes of this act, a partner's distributive share of partnership income or of any item of income, gain, loss or deduction shall be determined in accordance with his or her distributive share of such item or items as determined for federal income tax purposes: Provided, however, That where a partner's distributive share of an item of partnership income, gain, loss, deduction, or credit is determined for federal income tax purposes by special provision of the partnership agreement with respect to such item, and where the principal purpose of such provision is the avoidance or evasion of tax under this act, the partner's distributive share of such item, and any modification required with respect thereto, shall be determined as if the partnership agreement made no special provision with respect to such item.History: L. 1967, ch. 497, § 26; May 12.
KS Stat § 79-32,134 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 32 - Income Tax|79-32,134 Kansas taxable income of a resident estate or trust.

79-32,134. Kansas taxable income of a resident estate or trust. The Kansas taxable income of a resident estate or trust means its federal taxable income as defined in the internal revenue code for the taxable year, with the following modifications:(a) There shall be subtracted an amount equal to the Kansas exemption of the estate or trust, and there shall be added the amount of its federal deduction for a personal exemption. The Kansas exemption shall be an amount equal to the personal exemption allowable to such estate or trust for federal income tax purposes.(b) There shall be added or subtracted, as the case may be, the modifications described in K.S.A. 79-32,117 (b), (c), (e), K.S.A. 79-32,120 (b) and (c), to the extent such items are excluded from federal distributable net income of the estate or trust.(c) There shall be added or subtracted, as the case may be, the share of the estate or trust in the Kansas fiduciary adjustment determined under K.S.A. 79-32,135.History: L. 1967, ch. 497, § 27; May 12.
KS Stat § 79-32,135 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 32 - Income Tax|79-32,135 Share of a resident estate, trust, or beneficiary in Kansas fiduciary adjustments.

79-32,135. Share of a resident estate, trust, or beneficiary in Kansas fiduciary adjustments. (a) An adjustment shall be made in determining the Kansas taxable income of a resident estate or trust under K.S.A. 79-32,134, or the Kansas adjusted gross income of a resident beneficiary or any estate or trust under K.S.A. 79-32,117 (d), in the amount of the share of each in the Kansas fiduciary adjustment as determined in this section.(b) The Kansas fiduciary adjustment shall be the net amount of the modifications described in K.S.A. 79-32,117 (b), (c), (d), (if the estate or trust is a beneficiary of another estate or trust), and 79-32,117 (e), and in K.S.A. 79-32,120 (b) and (c). The net amount of such modifications shall not include any modification described in K.S.A. 79-32,117 or 79-32,120 to the extent such items are excluded from federal distributable net income of the estate or trust.(c) (i) The respective shares of an estate or trust and its beneficiaries (including, solely for the purpose of this allocation, nonresident and charitable beneficiaries) in the Kansas fiduciary adjustment shall be in proportion to their respective shares of the sum of federal distributable net income of the estate or trust and the amount paid or required to be paid to a charitable organization to the extent such amount is attributable to income for the current year.(ii) If the estate or trust has no federal distributable net income for the taxable year, the share of each beneficiary in the Kansas fiduciary adjustment shall be in proportion to his or her share of the estate or trust income for such year, under local law or the governing instrument, which is required to be distributed currently and any other amounts of such income distributed in such year. Any balance of the Kansas fiduciary adjustment shall be allocated to the estate or trust.(d) The director may, by regulation, establish such other method or methods of determining to whom the items comprising the fiduciary adjustment shall be attributed, as may be appropriate and equitable. Such method may be used by the fiduciary in his or her discretion whenever the allocation of the fiduciary adjustment, pursuant to K.S.A. 79-32,135 (c), would result in an inequity which is substantial both in amount and in relation to the amount of the fiduciary adjustment.History: L. 1967, ch. 497, § 28; May 12.
KS Stat § 79-32,136 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 32 - Income Tax|79-32,136 Kansas taxable income of a nonresident estate or trust.

79-32,136. Kansas taxable income of a nonresident estate or trust. The Kansas taxable income of a nonresident estate or trust shall be determined as follows:(a) There shall be determined its share of income, gain, loss, deduction, and credit from sources within Kansas under K.S.A. 79-32,137 of items entering into the definition of federal distributable net income.(b) There shall be added or subtracted, as the case may be, the amount derived from sources within Kansas of any income, gain, loss, deduction, and credit recognized for federal income tax purposes but excluded from the definition of federal distributable net income of the estate or trust. The source of such income, gain, loss, deduction, and credit shall be determined in accordance with the applicable rules of K.S.A. 79-32,109(h), as in the case of a nonresident individual.(c) There shall be added or subtracted, as the case may be, the amount of any modifications described in K.S.A. 79-32,117(b), (c), (d), (e), 79-32,120(b) and (c) to the extent relating to income or gain referred to in subsection (b) of this section.(d) There shall be subtracted a fractional share of the exemption to which such nonresident estate or trust is entitled the numerator of which shall be the amount determined under subsection (a) of this section and the denominator of which shall be the federal distributable net income.History: L. 1967, ch. 497, § 29; L. 1978, ch. 407, § 13; July 1.
KS Stat § 79-32,139 (2021)
2021 Kansas Statutes|Chapter 79 - Taxation|Article 32 - Income Tax|79-32,139 Taxation of subchapter S corporate income.

79-32,139. Taxation of subchapter S corporate income. A corporation having an election in effect under subchapter S of the internal revenue code shall not be subject to the Kansas income tax on corporations, and the shareholders of such corporation shall include in their taxable incomes their proportionate part of such corporation's federal taxable income, subject to the modifications as set forth in K.S.A. 79-32,117, and amendments thereto, in the same manner and to the same extent as provided by the internal revenue code.History: L. 1967, ch. 497, § 32; L. 1978, ch. 407, § 15; L. 1984, ch. 351, § 20; July 1.