Kansas personal exemptions. [See Revisor's Note]

# (a)

For tax year 2025, and all tax years thereafter, a taxpayer shall be allowed a Kansas exemption as follows:

# (1)

In the case of married individuals filing a joint return, a personal exemption of $18,320;

# (2)

in the case of all other individuals with a filing status of single, head of household or married filing separate, a personal exemption of $9,160;

# (3)

in addition to the amount allowed pursuant to paragraph (1) or (2), a personal exemption of $2,320 for each dependent for which such taxpayer is entitled to a deduction for the taxable year for federal income tax purposes; and

# (4)

in addition to the amount allowed pursuant to paragraphs (1), (2) and (3), an unborn child as defined in K.S.A. 23-3001 , and amendments thereto, shall be recognized as a dependent and shall be allowed a personal exemption of $2,320 as follows:

(A) For live births, the unborn child personal exemption shall be an additional exemption for any qualifying dependent of the taxpayer pursuant to paragraph (3) who was born in the taxable year; and

(B) for an unborn child who does not result in a live birth known as a stillbirth as defined in K.S.A. 65-2401 , and amendments thereto, and for whom a certificate of stillbirth is filed pursuant to law, a personal exemption may be allowed by the taxpayer who is a parent for the taxable year of the issuance of the certificate.

# (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.