HB 2291--
Session of 1997
By Representative Wempe

9 AN ACT relating to income taxation; providing for additional personal 10 exemption amounts; amending K.S.A. 79-32,121 and repealing the ex- 11 isting section. 12 13 Be it enacted by the Legislature of the State of Kansas: 14 Section 1. K.S.A. 79-32,121 is hereby amended to read as follows: 15 79-32,121. (a) An individual shall be allowed a Kansas exemption of 16 $1,950 for tax year 1988, and $2,000 for each tax year thereafter, for each 17 exemption for which such individual is entitled to a deduction for the 18 taxable year for federal income tax purposes. In addition to the exemp- 19 tions authorized in the foregoing provision, an individual filing a federal 20 income tax return under the status of head of household, as the same is 21 defined by 26 U.S.C. 2(b), shall be allowed an additional Kansas exemp- 22 tion of $1,950 for tax year 1988, and $2,000 for each tax year thereafter. 23 (b) For tax year 1987, there shall be allowed as a credit against the 24 tax liability of a resident individual imposed under the Kansas income tax 25 act who except for the operation of the provisions of K.S.A. 79-32,121 26 resulting from amendments to the federal internal revenue code would 27 have been allowed an additional exemption for blindness or age or both 28 pursuant to such section in tax year 1987, an amount equal to $60 for 29 each such exemption. The total amount of such credits shall not exceed 30 the amount of tax imposed by K.S.A. 79-32,110, and amendments thereto, 31 reduced by the sum of any other credits allowable pursuant to law. For 32 any taxable year concurrent with a calendar year in which the joint es- 33 timate of revenue to the state general fund prepared pursuant to K.S.A. 34 1996 Supp. 75-6701, and amendments thereto, on or before December 4 35 of such calendar year exceeds by more than $10,000,000 such estimate 36 prepared on or before April 4 of such calendar year as adjusted by the 37 estimate prepared pursuant to subsection (b) of K.S.A. 1996 Supp. 75- 38 6701, and amendments thereto, there shall be allowed to an individual an 39 additional exemption amount for each exemption for which such individ- 40 ual is entitled for federal income tax purposes equal to the quotient de- 41 termined by dividing 50% of the total amount of such excess by the ag- 42 gregate number of personal exemptions claimed on all returns in the next 43 preceding taxable year. Such amount shall be computed and published by HB 2291

 1  the department of revenue on or before December 31 of the appropriate
 2  calendar year, and shall be allowed for deduction in the taxable year
 3  concurrent with any such calendar year.
 4    Sec. 2.  K.S.A. 79-32,121 is hereby repealed.
 5    Sec. 3.  This act shall take effect and be in force from and after its
 6  publication in the statute book.