reglab/statecodes huggingface dataset:
2023 Kansas Statutes › Chapter 79 - Taxation › Article 32 - Income Tax › 79-32,111c Credit against tax for household and dependent care expenses; limitation.

79-32,111c. Credit against tax for household and dependent care expenses; limitation.
(a) There shall be allowed as a credit against the tax liability of a resident individual imposed under the Kansas income tax act an amount equal to 12.5% for tax year 2018; an amount equal to 18.75% for tax year 2019; and an amount equal to 25% for tax year 2020, and all tax years thereafter, of the amount of the credit allowed against such taxpayer's federal income tax liability pursuant to 26 U.S.C. § 21 for the taxable year in which such credit was claimed against the taxpayer's federal income tax liability.
(b) The credit allowed by subsection (a) shall not exceed the amount of the tax imposed by K.S.A. 79-32,110, and amendments thereto, reduced by the sum of any other credits allowable pursuant to law.
(c) No credit provided under this section shall be allowed to any individual who fails to provide a valid social security number issued by the social security administration, to such individual, the individual's spouse and every dependent of the individual.
History:
L. 2017, ch. 84, § 1; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 32 - Income Tax › 79-32,112a Secretary of revenue authorized to promulgate tax tables for use by individuals; use of tables optional.

79-32,112a.
Secretary of revenue authorized to promulgate tax tables for use by individuals; use of tables optional.
(a) The secretary of revenue is hereby authorized to promulgate tax tables for use by resident individuals or resident husbands and wives filing joint Kansas returns in computing Kansas income tax liability. Such tables may be limited to classes of taxpayers upon the basis of the particular federal income tax return filed by such taxpayers, Kansas adjusted gross income of such taxpayers or any other standard determined applicable by the secretary of revenue.
(b) Any tables promulgated under this section shall set forth the tax consistent with K.S.A. 79-32,110, and amendments thereto, to the nearest $5, or such smaller amount as the secretary may establish.
(c) The use of the tables promulgated by the secretary of revenue pursuant to this section shall be at the sole option of the taxpayer, and no deficiency in Kansas income tax may be assessed against such individual solely by reason of the fact that the use of such tables produces a smaller Kansas tax liability than the liability which would have resulted from an actual computation of Kansas taxable income. A taxpayer's election to compute Kansas income tax liability by use of the tax tables shall be irrevocable upon the filing of a return computing tax by use of such tables, and no refund may be claimed or granted to any taxpayer solely by reason of the fact that such tables produce a greater Kansas tax liability than the liability which would have resulted from an actual computation of Kansas taxable income. In the event it is subsequently determined that a taxpayer underreported or overreported Kansas adjusted gross income, number of exemptions or misstated marital status or made any other error which would affect the computation of the Kansas income tax liability, the taxpayer shall have a new election to either use the tax tables for computing the deficiency or refund or to compute tax liability by computation of Kansas taxable income as provided otherwise. If the taxpayer makes no affirmative election, the deficiency or refund shall be computed on the basis of the tax tables if such taxpayer is still eligible to use the same.
History:
L. 1978, ch. 405, § 8; L. 1985, ch. 325, § 1; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 32 - Income Tax › 79-32,113 Exempted organizations; requirements and restrictions.

79-32,113. Exempted organizations; requirements and restrictions.
(a) A person or organization exempt from federal income taxation under the provisions of the federal internal revenue code shall also be exempt from the tax imposed by this act in each year in which such person or organization satisfies the requirements of the federal internal revenue code for exemption from federal income taxation. If the exemption applicable to any person or organization under the provisions of the federal internal revenue code is limited or qualified in any manner, the exemption from taxes imposed by this article shall be limited or qualified in a similar manner.
(b) Notwithstanding the provisions of subsection (a), the unrelated business taxable income, as computed under the provisions of the federal internal revenue code, of any person or organization otherwise exempt from the tax imposed by this act and subject to the tax imposed on unrelated business income by the federal internal revenue code shall be subject to the tax which would have been imposed by this act but for the provisions of subsection (a).
(c) In addition to the persons or organizations exempt from federal income taxation under the provision of the federal internal revenue code, there shall also be exempt from the tax imposed by this act, insurance companies, banks, trust companies, savings and loan associations, credit unions and any other organizations, entities or persons specifically exempt from Kansas income taxation under the laws of the state of Kansas.
(d) Notwithstanding the provisions of K.S.A. 79-32,110, and amendments thereto, the following entities shall be exempt from the tax imposed by the Kansas income tax act pursuant to K.S.A. 79-32,110, and amendments thereto:
(1) Any utility that is a cooperative as defined in K.S.A. 66-104d, and amendments thereto, or owned by one or more such cooperatives; and
(2) effective for tax years ending on or after January 1, 2021, every electric and natural gas public utility as defined in K.S.A. 66-104, and amendments thereto, that is subject to rate regulation by the state corporation commission.
(e) Every electric and natural gas public utility as defined in K.S.A. 66-104, and amendments thereto, not including any such utility that is a cooperative as defined in K.S.A. 66-104d, and amendments thereto, or owned by one or more such cooperatives shall:
(1) Not be permitted to be included in a consolidated or unitary combined return; and
(2) except as provided in K.S.A. 2023 Supp. 66-1,239, and amendments thereto, not collect, as a component of such utility's retail rates, Kansas income tax expenses.
History:
L. 1967, ch. 497, § 6; L. 1978, ch. 403, § 2; L. 1988, ch. 381, § 17; L. 2020, ch. 13, § 4; July 1.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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; April 25.
2023 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.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 32 - Income Tax › 79-32,121 Kansas exemption for an individual.

79-32,121. Kansas exemption for an individual.
(a) An individual shall be allowed a Kansas exemption of $2,250 for each exemption for which such individual is entitled to a deduction for the taxable year for federal income tax purposes.
(b) In addition to the exemptions provided in subsection (a), 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, such individual shall be allowed an additional Kansas exemption of $2,250 for tax year 2023 and all tax years thereafter.
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; L. 2022, ch. 63, § 40; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 32 - Income Tax › 79-32,121a Application of K.S.A. 79-32,121.

79-32,121a.
Application of
K.S.A.
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.
2023 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; January 1, 2013.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 32 - Income Tax › 79-32,140 Credit for taxes paid in section 337 liquidation.

79-32,140.
Credit for taxes paid in section 337 liquidation.
(a) For corporate liquidations occurring in taxable years commencing prior to January 1, 1984, to the extent that a corporation incurs a Kansas income tax liability by reason of gains realized in a sale or sales which qualify as being exempt from federal income taxation under section 337 of the internal revenue code, such Kansas income tax liability so attributable to such gains shall be allowed as a credit against the Kansas income tax liability of each common stockholder of such corporation in an amount which bears the same ratio to such Kansas income tax liability as the liquidation distribution received or receivable by such common stockholder bears to the liquidation distribution received or receivable by all common stockholders.
(b) (1) Except as otherwise provided in paragraph (2) of this subsection, such credit shall be allowable only in the taxable year or years of each stockholder in which such liquidation distribution is received and taxable years in which payments are received on an installment obligation received by the stockholder as part of the liquidation distribution and shall be limited to the amount of Kansas income tax liability, if any, of such stockholder for such year or years as computed before application of the credit provided by this section and before any credits for withholding or estimated tax payments.
(2) For corporate liquidations occurring after December 31, 1979, such credit shall be deducted from the stockholder's income tax liability in the taxable year or years of each stockholder in which such liquidation distribution is received and taxable years in which payments are received on an installment obligation received by the stockholder as part of the liquidation distribution as computed before application of the credit allowed by this section and before any credits for withholding or estimated tax payments. If the amount of such tax credit exceeds the stockholder's income tax liability for any such taxable year, the amount thereof which exceeds such tax liability may be carried over for deduction from the stockholder's income tax liability in the next succeeding taxable year or years until the total amount of the tax credit has been deducted from tax liability.
History: L. 1967, ch. 497, § 33; L. 1982, ch. 411, § 2; L. 1984, ch. 351, § 21; May 3.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 32 - Income Tax › 79-32,140a Accrual of interest and penalties on underpayment or overpayment of income tax.

79-32,140a.
Accrual of interest and penalties on underpayment or overpayment of income tax.
(a) Whenever, as a result of the provisions of K.S.A. 79-32,138 or 79-32,140, an assessment of additional income tax is required to be made, no interest or penalties shall begin to accrue upon such assessment until July 1, 1984.
(b) Whenever, as a result of the provisions of K.S.A. 79-32,138 or 79-32,140, an overpayment of income tax was incurred, interest shall not accrue on such overpayment until 90 days after the date of receipt of the taxpayer's claim of overpayment of tax.
History:
L. 1984, ch. 351, § 22; May 3.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 32 - Income Tax › 79-32,141 Allocation of income and deductions.

79-32,141.
Allocation of income and deductions.
The director may allocate gross income, deductions, credits, or allowances between two or more organizations, trades or businesses (whether or not incorporated, or organized in the United States or affiliated) owned or controlled directly or indirectly by the same interests, if the director determines such allocation is necessary to prevent evasion of taxes or to clearly reflect income of the organizations, trades or businesses.
History:
L. 1967, ch. 497, § 34; May 12.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 32 - Income Tax › 79-32,142 Consolidated returns.

79-32,142.
Consolidated returns.
(a) In the event two or more corporations file federal income tax returns on a consolidated basis, and in the event that all of such corporations derive all of their income and expenses from sources within Kansas, then, and in such events, such corporations shall file consolidated returns for purposes of determining their Kansas income tax liability the same as if such corporations were one corporation.
(b) The director may permit or require any group of affiliated corporations to file consolidated returns under regulations to be promulgated by the director where the director determines, that the filing of such consolidated returns is necessary to clearly reflect the Kansas taxable income of the affiliated group. For purposes hereof, any affiliated group means any group of corporations permitted to file a consolidated return for federal income tax purposes.
History:
L. 1967, ch. 497, § 35; L. 1980, ch. 316, § 14; July 15.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 32 - Income Tax › 79-32,152l Application of act.

79-32,152l.
Application of act.
Except as otherwise more specifically provided, the provisions of this act shall be applicable to all taxable years commencing after December 31, 1987.
History:
L. 1988, ch. 381, § 20; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 32 - Income Tax › 79-32,152m Application of K.S.A. 79-3230, 79-32,101 and 79-32,107.

79-32,152m.
Application of
K.S.A.
79-3230, 79-32,101 and 79-32,107.
The provisions of K.S.A. 79-3230, 79-32,101 and 79-32,107 shall be applicable to all taxable years commencing after December 31, 1988.
History:
L. 1989, ch. 296, § 6; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 32 - Income Tax › 79-32,152n Application of K.S.A. 79-32,176.

79-32,152n.
Application of
K.S.A.
79-32,176.
The provisions of this act shall be applicable to all taxable years commencing after December 31, 1988.
History:
L. 1989, ch. 298, § 2; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 32 - Income Tax › 79-32,152o Application of K.S.A. 79-32,117.

79-32,152o.
Application of
K.S.A.
79-32,117.
The provisions of this act shall be applicable to all taxable years commencing after December 31, 1989.
History:
L. 1990, ch. 352, § 2; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 32 - Income Tax › 79-32,152p Application of K.S.A. 79-32,110, 79-32,119 and 79-32,120.

79-32,152p.
Application of
K.S.A.
79-32,110, 79-32,119 and 79-32,120.
The provisions of the amendments to K.S.A. 79-32,110, 79-32,119 and 79-32,120 shall apply to all taxable years commencing after December 31, 1991.
History:
L. 1992, ch. 280, § 65; May 28.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 32 - Income Tax › 79-32,152q Application of K.S.A. 79-32,117.

79-32,152q.
Application of
K.S.A.
79-32,117.
The provisions of this act shall be applicable to all taxable years commencing after December 31, 1991.
History:
L. 1992, ch. 247, § 2; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 32 - Income Tax › 79-32,152r Application of K.S.A. 79-1117 and 79-32,176.

79-32,152r.
Application of
K.S.A.
79-1117 and 79-32,176.
The provisions of this act shall be applicable to all taxable years commencing after December 31, 1993.
History:
L. 1994, ch. 173, § 4; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 32 - Income Tax › 79-32,155 Same; election to defer credit.

79-32,155.
Same; election to defer credit.
A taxpayer entitled to the credit allowed by K.S.A. 79-32,153, and amendments thereto, may elect to defer the commencement of the ten-year period during which such credit is allowed to any taxable year not later than the third taxable year following the taxable year in which commencement of commercial operations at the qualified business facility occurs. The taxpayer shall perfect such election by notifying the secretary of revenue, by a written statement attached to the return for the taxable year in which commencement of commercial operations at the qualified business facility occurs, of the intention to make such election. Once said election has been perfected, the credit shall be allowed for the taxable year specified in such election and for each of the nine succeeding taxable years.
History:
L. 1976, ch. 431, § 3; L. 1986, ch. 385, § 3; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 32 - Income Tax › 79-32,157 Same; termination and resumption of operation of qualified business facility; credit allowable, when.

79-32,157.
Same; termination and resumption of operation of qualified business facility; credit allowable, when.
If a taxpayer has terminated the operation of a revenue producing enterprise at a qualified business facility prior to the expiration of the ten-year period during which a credit is allowed under K.S.A. 79-32,153, 79-32,155 or 79-32,156, or amendments thereto, and later resumes the operation of the same or a different revenue producing enterprise at such qualified business facility, the taxpayer may, with the consent of the secretary of revenue, elect to claim a credit, upon resuming the operation of a revenue producing enterprise at such qualified business facility, computed in accordance with K.S.A. 79-32,153, or amendments thereto, but for a number of years following resumption of such operations equal to 10 reduced by the number of years for which the credit was claimed prior to termination of operation of such revenue producing enterprise. The secretary of revenue shall grant such consent if it is determined that the termination of operations was due to reasonable cause and that the resumption of operations of a revenue producing enterprise at such qualified business facility will provide increased opportunities for employment and result in a substantial contribution to the economy of the state.
History:
L. 1976, ch. 431, § 5; L. 1986, ch. 385, § 5; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 32 - Income Tax › 79-32,159 Application of K.S.A. 79-32,111 and 79-32,153 through 79-32,158.

79-32,159.
Application of
K.S.A.
79-32,111 and 79-32,153 through 79-32,158.
The provisions of this act shall apply to all taxable years commencing after December 31, 1975.
History: L. 1976, ch. 431, § 8; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 32 - Income Tax › 79-32,159a Application of K.S.A. 79-32,153 and 79-32,154.

79-32,159a.
Application of
K.S.A.
79-32,153 and 79-32,154.
The provisions of this act shall be applicable to all taxable years commencing after December 31, 1977.
History:
L. 1978, ch. 411, § 3; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 32 - Income Tax › 79-32,159b Applicability of 1986 amendments.

79-32,159b.
Applicability of 1986 amendments.
Any taxpayer who has invested in a qualified business facility and commenced commercial operations at such facility prior to the effective date of this act, shall be subject to the provisions of the acts of which this act is amendatory which were in effect at the time commercial operations commenced at such facility. Any taxpayer who has qualified for and claimed credits under the acts of which this act is amendatory prior to the effective date of this act shall continue to be subject to the provisions of the acts of which this act is amendatory which were in effect at the time the taxpayer qualified for such credits for the entire period for which the credits may be claimed.
History:
L. 1986, ch. 385, § 7; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 32 - Income Tax › 79-32,159c Application of K.S.A. 79-32,153, 79-32,154, 79-32,155, 79-32,156, 79-32,157 and 79-32,159b.

79-32,159c.
Application of
K.S.A.
79-32,153, 79-32,154, 79-32,155, 79-32,156, 79-32,157 and 79-32,159b.
The provisions of this act shall be applicable to all taxable years commencing after December 31, 1985.
History:
L. 1986, ch. 385, § 8; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 32 - Income Tax › 79-32,160b Planned project within existing enterprise zone; tax election; prior act.

79-32,160b.
Planned project within existing enterprise zone; tax election; prior act.
Any taxpayer who has developed plans for the construction, reconstruction, enlarging or remodeling of a qualified business facility located within an enterprise zone or who has developed plans for the purchase of machinery or equipment for installation at a qualified business facility located within an enterprise zone may elect to claim the income tax credits and sales tax exemption available prior to the effective date of this act. In order to make such an election, the taxpayer shall submit to the department of revenue by certified mail, a form provided by the department, which shall identify the planned project prior to January 1, 1993.
History:
L. 1992, ch. 202, § 9; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 32 - Income Tax › 79-32,160g Limitation on credits earned through Kansas enterprise zone act and the job expansion and investment tax credit act.

79-32,160g. Limitation on credits earned through Kansas enterprise zone act and the job expansion and investment tax credit act.
Except as otherwise provided, for taxable years commencing after December 31, 2011, no credits may be earned through the Kansas enterprise zone act, K.S.A. 79-32,160a; or the job expansion and investment tax credit act, K.S.A. 79-32,153. Any carry forward credit that has been earned through the Kansas enterprise zone act, K.S.A. 79-32,160a, and is remaining after December 31, 2011, may be carried forward to succeeding taxable years as long as all requirements continue to be met. Any credit that has been earned through the job expansion and investment tax credit act, K.S.A. 79-32,153, with years left in recomputing the credit after December 31, 2011, may continue for the remainder of the nine-year period as long as all requirements continue to be met.
History:
L. 2011, ch. 116, § 3; July 1.
2023 Kansas Statutes › Chapter 79 - Taxation › Article 32 - Income Tax › 79-32,175 Credit against tax for making taxpayer's principal dwelling or property accessible to persons with a disability; definitions.

79-32,175.
Credit against tax for making taxpayer's principal dwelling or property accessible to persons with a disability; definitions.
As used in this act:
(a) "Accessible to individuals with a disability" means in conformance with Title I and Title III of the Americans with disabilities act of 1990, 42 USCA 12101 et seq. and 28 C.F.R. Part 36 and 29 C.F.R. 1630 et seq.
(b) "Facility" means facility as such term is defined in 28 C.F.R. Part 36.104, but shall not mean new construction or any addition made to an existing facility except with regard to a facility described by K.S.A. 79-32,176, and amendments thereto.
(c) "Expenditures for the purpose of making all or any portion of an existing facility accessible to individuals with a disability" includes only those expenditures specifically attributable to the: (1) Removal or equivalent facilitation of an existing architectural barrier, when removal or equivalent facilitation is for the purpose of making an existing facility accessible to individuals with a disability; or (2) new construction of a facility described by K.S.A. 79-32,176, and amendments thereto which will facilitate its accessibility to individuals with a disability. Such term shall not include any part of any expense paid or incurred in connection with the new construction or substantial alteration of a facility, except with regard to a facility described by K.S.A. 79-32,176, or the normal replacement of depreciable property.
(d) "Expenditures for the purpose of making all or any portion of an existing facility or of equipment usable for the employment of persons with a disability" includes only those expenditures specifically attributable to the modification or adaptation of an existing facility or of equipment, which modification or adaptation is for the purpose of employing individuals with a disability.
History:
L. 1978, ch. 409, § 1; L. 1981, ch. 388, § 1; L. 1992, ch. 208, § 19; L. 1994, ch. 195, § 11; L. 1997, ch. 120, § 3; July 1.