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HB 2231KANSASSession 2025-2026State BillSigned into law
Enacted

Kansas expands head of household tax exemptions, increases disabled veteran benefits, and raises property tax refund limits

Original title: AN ACT concerning income taxation; relating to personal exemptions; providing an additional personal exemption for head of household tax filers; increasing the personal exemption for certain disabled veterans; relating to homestead property tax refund claims; modifying the definition of household income; relating to income and privilege taxes; providing for the apportionment of business income by the single sales factor and the apportionment of financial institution income by the receipts factor; providing for the apportionment pursuant to the three-factor test of a manufacturer who sells alcoholic liquor; requiring the use of single sales factor pursuant to the multistate tax compact; establishing deductions from income when using the single sales factor and receipts factor; providing for the decrease in corporate income tax rates; determining when sales other than tangible personal property are made in the state; excluding sales of a unitary business group of electric and natural gas public utilities; relating to property taxation; providing exemptions for certain personal property including watercraft, marine equipment, off-road vehicles, motorized bicycles and certain trailers; amending K.S.A. 79-213, 79-1129, 79-3279, 79-3287, 79-4301 and 79-5501 and K.S.A. 2024 Supp. 79-32,110, 79-32,113, 79-32,121 and 79-4508a and repealing the existing sections.

Last action · April 11, 2025: Motion to suspend Joint Rule 4 (k) to allow consideration adopted

Bill progressHistory & official text ↓
Introduced
Committee
Floor Vote
Passed
Law

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What This Bill Does

Kansas law now provides an additional $2,320 personal income tax exemption for head of household filers starting in tax year 2024, increases the disabled veteran personal exemption to $2,320 for tax year 2025, and raises eligibility thresholds for seniors and disabled veterans.

Why it matters

Qualifying Kansas taxpayers gain higher tax exemptions and expanded property tax refund eligibility limits, allowing seniors and disabled veterans with household incomes up to $80,000 to qualify for s starting in tax year 2025.

Background
  • House Bill 2231 was considered during the 2025-2026 Kansas legislative session and signed into law by the Governor on April 11, 2025. context
  • Kansas homestead property tax refunds provide direct financial relief to qualifying low-income seniors and disabled veterans to offset local property tax burdens. context

Who It Affects

Groups the bill's text affects, as described in the record. Being affected is not a position for or against it.

Directly affected

Head of household tax filers

Filers receive an additional $2,320 personal income tax exemption starting in tax year 2024.

Directly affected

Disabled veterans

Veterans receiving 100% permanent service-connected disability compensation receive an increased personal exemption of $2,320 starting in 2025 and benefit from expanded homestead property tax refund thresholds.

Directly affected

Seniors

Individuals aged 65 or older qualify for higher household income and home appraised value thresholds when claiming homestead property tax refunds.

Key Facts

You don't have to trust us. Each fact below is taken straight from the official document - click any one to see the exact passage, highlighted in the original.

Frequently Asked Questions

Who qualifies for the new additional head of household personal exemption?
Any individual filing a federal income tax return under the status of head of household, as defined in 26 U.S.C. § 2(b), is allowed an additional Kansas exemption of $2,320.
What are the new income and home value limits for senior and disabled veteran homestead property tax refunds?
Starting in tax year 2025, the maximum household income limit is $80,000. Starting in 2024, the maximum appraised value of the claimant's homestead is $450,000.
What disability rating must a veteran have to qualify for the disabled veteran personal exemption?
The individual must be certified by the U.S. Department of Veterans Affairs or its successor to be in receipt of disability compensation at the 100% rate for a permanent disability sustained through military action, accident, or disease contracted in active service.

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Where This Stands

Current status: Signed into law.

Procedural history

28 actions
  1. Apr 11, 2025HouseFloor
    Motion to suspend Joint Rule 4 (k) to allow consideration adopted
  2. Apr 11, 2025HouseFloor
    Conference Committee Report was adopted
  3. Apr 11, 2025House
    Reengrossed on Monday, April 14, 2025
  4. Apr 11, 2025House
    Enrolled and presented to Governor on Friday, April 18, 2025
  5. Apr 11, 2025HouseEnrolled
    Approved by Governor on Thursday, April 24, 2025
  6. Apr 10, 2025Senate
    Conference committee report now available
Show 22 earlier actions
  1. Apr 10, 2025SenateFloor
    Motion to suspend Joint Rule 4 (k) to allow consideration adopted
  2. Apr 10, 2025SenateFloor
    Conference Committee Report was adopted
  3. Mar 20, 2025House
    Nonconcurred with amendments; Conference Committee requested; appointed , and
  4. Mar 20, 2025SenateFloor
    Motion to accede adopted; Senator Tyson, Senator Peck, Senator Corson, , appointed as conferees
  5. Mar 19, 2025Senate
    Committee of the Whole - Now working on
  6. Mar 19, 2025SenateFloor
    Committee of the Whole - Committee Report be adopted
  7. Mar 19, 2025SenateFloor
    Committee of the Whole - Be passed as amended
  8. Mar 19, 2025Senate
    fa_fabc_912
  9. Mar 19, 2025SenateFloor
    Emergency Final Action - Passed as amended
  10. Mar 13, 2025SenateFloor
    Committee Report recommending bill be passed as amended by
  11. Mar 10, 2025Senate
    Hearing: Monday, March 10, 2025, 9:30 AM — Room 548-S
  12. Mar 3, 2025House
    Engrossed on Tuesday, February 25, 2025
  13. Feb 27, 2025SenateCommittee
    Referred to Senate Committee on Assessment and Taxation
  14. Feb 26, 2025HouseFloor
    Final Action - Passed as amended
  15. Feb 26, 2025SenateIntroduced
    Received and Introduced
  16. Feb 25, 2025House
    Committee of the Whole - Now working on
  17. Feb 25, 2025HouseFloor
    Committee of the Whole - Committee Report be adopted
  18. Feb 25, 2025HouseFloor
    Committee of the Whole - Be passed as amended
  19. Feb 13, 2025HouseFloor
    Committee Report recommending bill be passed as amended by
  20. Feb 10, 2025House
    Hearing: Monday, February 10, 2025, 3:30 PM — Room 346-S
  21. Feb 4, 2025HouseIntroduced
    Introduced
  22. Feb 4, 2025HouseCommittee
    Referred to House Committee on Taxation

Version history

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Lobbying Activity

No state lobbying filings in our records match this bill. Federal lobbying reports (LDA) cover Congress, so they are not listed on state bills.

Full breakdown

Who this bill affects and the strongest case for and against it, written only from the bill’s own text.

Discoveries

1 pattern noticed across the record

Patterns POLISCOPE noticed across the record. These are observations to investigate, not conclusions.

policy shift95% confidence

Indexed Cost-of-Living Adjustments for Homestead Limits

The legislation implements automatic annual inflation adjustments for the upper limit household income threshold and residential valuation changes for appraised value thresholds.

Connected Entities

House Committee on Taxation, Kansas, United States department of veterans affairs
OrganizationHouse Committee on Taxation“Legislative committee that sponsored HB 2231”Map →
locationKansas“State jurisdiction enacting the tax legislation”Map →
OrganizationUnited States department of veterans affairs“Certifies permanent service-connected disability ratings for veterans”Map →

Sources

Open source document

www.kslegislature.gov

Analysis Score

0–100
  • Significance75
    How much this matters to a regular citizen
  • Controversy20
    Intensity of disagreement among stakeholders
  • Entertainment5
    Compellingness for a non-policy-wonk reader
  • Buzz40
    Current news / social attention level

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