Session of 2025
HOUSE BILL No. 2084
By Committee on Taxation
Requested by Representative Kessler
1-23
1AN ACT concerning income taxation; allowing an itemized deduction for
2certain wagering losses; amending K.S.A. 2024 Supp. 79-32,120 and
3repealing the existing section.
4
5Be it enacted by the Legislature of the State of Kansas:
6Section 1. K.S.A. 2024 Supp. 79-32,120 is hereby amended to read as
7follows: 79-32,120. (a) (1) (A) For all tax years prior to tax year 2021, if
8federal taxable income of an individual is determined by itemizing
9deductions from such individual's federal adjusted gross income, such
10individual may elect to deduct the Kansas itemized deduction in lieu of the
11Kansas standard deduction.
12(B) For tax year 2021, and all tax years thereafter, an individual may
13elect to deduct the Kansas itemized deduction in lieu of the Kansas
14standard deduction, regardless of whether or not such individual's federal
15taxable income is determined by itemizing deductions from such
16individual's federal adjusted gross income.
17(2) For the tax years commencing on and after January 1, 2015, and
18ending before January 1, 2018, the Kansas itemized deduction of an
19individual means the following deductions from federal adjusted gross
20income, other than federal deductions for personal exemptions, as
21provided in the federal internal revenue code with the modifications
22specified in this section: (A) 100% of charitable contributions that qualify
23as charitable contributions allowable as deductions in section 170 of the
24federal internal revenue code; (B) 50% of the amount of qualified
25residence interest as provided in section 163(h) of the federal internal
26revenue code; and (C) 50% of the amount of taxes on real and personal
27property as provided in section 164(a) of the federal internal revenue code.
28(3) For the tax year commencing on and after January 1, 2018, and
29ending before January 1, 2019, the Kansas itemized deduction of an
30individual means the following deductions from federal adjusted gross
31income, other than federal deductions for personal exemptions, as
32provided in the federal internal revenue code with the modifications
33specified in this section: (A) 100% of charitable contributions that qualify
34as charitable contributions allowable as deductions in section 170 of the
35federal internal revenue code; (B) 50% of expenses for medical care
1allowable as deductions in section 213 of the federal internal revenue
2code; (C) 50% of the amount of qualified residence interest as provided in
3section 163(h) of the federal internal revenue code; and (D) 50% of the
4amount of taxes on real and personal property as provided in section
5164(a) of the federal internal revenue code.
6(4) For the tax year commencing on and after January 1, 2019, and
7ending before January 1, 2020, the Kansas itemized deduction of an
8individual means the following deductions from federal adjusted gross
9income, other than federal deductions for personal exemptions, as
10provided in the federal internal revenue code with the modifications
11specified in this section: (A) 100% of charitable contributions that qualify
12as charitable contributions allowable as deductions in section 170 of the
13federal internal revenue code; (B) 75% of expenses for medical care
14allowable as deductions in section 213 of the federal internal revenue
15code; (C) 75% of the amount of qualified residence interest as provided in
16section 163(h) of the federal internal revenue code; and (D) 75% of the
17amount of taxes on real and personal property as provided in section
18164(a) of the federal internal revenue code.
19(5) For the tax years commencing on and after January 1, 2020, and
20ending before January 1, 2025, the Kansas itemized deduction of an
21individual means the following deductions from federal adjusted gross
22income, other than federal deductions for personal exemptions, as
23provided in the federal internal revenue code with the modifications
24specified in this section: (A) 100% of charitable contributions that qualify
25as charitable contributions allowable as deductions in section 170 of the
26federal internal revenue code; (B) 100% of expenses for medical care
27allowable as deductions in section 213 of the federal internal revenue
28code; (C) 100% of the amount of qualified residence interest as provided
29in section 163(h) of the federal internal revenue code; and (D) 100% of the
30amount of taxes on real and personal property as provided in section
31164(a) of the federal internal revenue code.
32(3) For the tax years commencing on and after January 1, 2025, the
33Kansas itemized deduction of an individual means the following
34deductions from federal adjusted gross income, other than federal
35deductions for personal exemptions, as provided in the federal internal
36revenue code with the modifications specified in this section: (A) 100% of
37charitable contributions that qualify as charitable contributions allowable
38as deductions in section 170 of the federal internal revenue code; (B)
39100% of expenses for medical care allowable as deductions in section 213
40of the federal internal revenue code; (C) 100% of the amount of qualified
41residence interest as provided in section 163(h) of the federal internal
42revenue code; (D) 100% of the amount of taxes on real and personal
43property as provided in section 164(a) of the federal internal revenue
1code; and (E) 100% of the losses from wagering transactions allowable as
2deductions in section 165(d) of the federal internal revenue code.
3(b) The total amount of deductions from federal adjusted gross
4income shall be reduced by the total amount of income taxes imposed by
5or paid to this state or any other taxing jurisdiction to the extent that the
6same are deducted in determining the federal itemized deductions and by
7the amount of all depreciation deductions claimed for any real or tangible
8personal property upon which the deduction allowed by K.S.A. 79-32,221,
979-32,227, 79-32,232, 79-32,237, 79-32,249, 79-32,250, 79-32,255 or 79-
1032,256, and amendments thereto, is or has been claimed.
11Sec. 2. K.S.A. 2024 Supp. 79-32,120 is hereby repealed.
12Sec. 3. This act shall take effect and be in force from and after its
13publication in the statute book.