Kansas legislation · 2025-2026 Regular Session
Kansas SB311: Eliminating state income tax on certain qualified overtime compensation
Status: In committee, April 10, 2026
What the bill says
An act concerning income taxation; relating to Kansas adjusted gross income; eliminating state income tax on certain qualified overtime compensation by providing a subtraction modification for such compensation; amending K.S.A. 2025 Supp. 79-32,117 and repealing the existing section.
From the introduced text, January 12, 2026:
AN ACT concerning income taxation; relating to Kansas adjusted gross income; eliminating state income tax on certain qualified overtime compensation by providing a subtraction modification for such compensation; amending K.S.A. 2025 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. 2025 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 …
Sponsors
- Ethan Corson, Ethan (I) · primary sponsor
Latest actions
- : Died in Committee
- : Referred to Committee on Insurance
- : Introduced
- : Referred to Senate Committee on Assessment and Taxation
- : Introduced
Subjects: Taxation
Common questions
- What is SB311?
- SB311 is a bill in the Kansas Legislature (2025-2026 Regular Session): Eliminating state income tax on certain qualified overtime compensation.
- What does SB311 do?
- In its own words: An act concerning income taxation; relating to Kansas adjusted gross income; eliminating state income tax on certain qualified overtime compensation by providing a subtraction modification for such compensation; amending K.S.A. 2025 Supp. 79-32,117 and repealing the existing section.
- What is the status of SB311?
- In committee as of April 10, 2026. Latest action: Died in Committee (April 10, 2026).
- Who sponsored SB311?
- Ethan Corson, Ethan (I).
- Where is the official record for SB311?
- On the Kansas Legislature website: https://kslegislature.gov/li/b2025_26/measures/sb311/
Source: official Kansas record. Tracked by Delilah, AI for legislation across all 50 states and Congress.