Kansas legislation · 2025-2026 Regular Session
Kansas SB277: Exempting certain qualified tips from state income tax
Status: In committee, April 10, 2026
What the bill says
An act concerning income taxation; relating to Kansas adjusted gross income; exempting certain qualified tips from state income tax by providing a subtraction modification for such tips; amending K.S.A. 2024 Supp. 79-32,117 and repealing the existing section.
From the introduced text, February 19, 2025:
AN ACT concerning income taxation; relating to Kansas adjusted gross income; exempting certain qualified tips from state income tax by providing a subtraction modification for such tips; amending K.S.A. 2024 Supp. 79-32,117 and repealing the existing section. Be it enacted by the Legislature of the State of Kansas: Section 1. K.S.A. 2024 Supp. 79-32,117 is hereby amended to read as follows: 79-32,117. (a) The Kansas adjusted gross income of an individual means such individual's federal adjusted gross income for the taxable year, with the modifications specified in this section. (b) There shall be added to federal adjusted gross income: (i) Interest income less any related expenses directly incurred in the purchase of state or political subdivision obligations, to the extent that the same is not included in federal adjusted gross income, on obligations of any state or political subdivision thereof, but to the extent that interest income on obligations of this state or a political subdivision thereof issued prior to January 1, 1988, is specifically exempt from income tax under the laws of this state authorizing the issuance of such obligations, it shall be excluded from computation of Kansas adjusted gross income whether or not included in federal adjusted gross income. Interest income on obligations of this state or a political subdivision thereof issued after December 31, 1987, shall be …
Sponsors
- Timothy Johnson (R) · primary sponsor
Latest actions
- : Died in Committee
- : Referred to Senate Committee on Assessment and Taxation
- : Introduced
Subjects: Taxation
Common questions
- What is SB277?
- SB277 is a bill in the Kansas Legislature (2025-2026 Regular Session): Exempting certain qualified tips from state income tax.
- What does SB277 do?
- In its own words: An act concerning income taxation; relating to Kansas adjusted gross income; exempting certain qualified tips from state income tax by providing a subtraction modification for such tips; amending K.S.A. 2024 Supp. 79-32,117 and repealing the existing section.
- What is the status of SB277?
- In committee as of April 10, 2026. Latest action: Died in Committee (April 10, 2026).
- Who sponsored SB277?
- Timothy Johnson (R).
- Where is the official record for SB277?
- On the Kansas Legislature website: https://kslegislature.gov/li/b2025_26/measures/sb277/
Source: official Kansas record. Tracked by Delilah, AI for legislation across all 50 states and Congress.