Kansas Statutes Annotated
Updated Through the 2013 Legislative Session

Statute Number:79-32,121
Chapter Title:TAXATION
Article Title:INCOME TAX
Tax Type:Individual Income Tax; Corporate Income Tax; Privilege
Brief Description: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.

Date Composed: 04/04/2011 Date Modified: 04/04/2011