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Committee approves head‑of‑household exemption bill with amendment raising disabled‑veteran exemption
Summary
The Committee on Taxation voted to pass House Bill 2231 favorably as amended; the bill creates an additional Kansas exemption for head‑of‑household filers ($2,320) effective for tax year 2024 and raises an honorably discharged disabled‑veteran exemption amount, a change Revenue estimated would cost about $21,000 annually.
The Committee on Taxation voted to advance House Bill 2231, which provides head‑of‑household tax filers an additional Kansas exemption of $2,320 for tax year 2024 and going forward, and includes an amendment that increases an additional exemption for honorably discharged disabled veterans.
Reviser summary and amendment: The reviser told the committee the bill would apply the additional exemption beginning with tax year 2024. Representative Howerton offered a balloon amendment to update an existing disabled‑veteran exemption amount to align with the new head‑of‑household figure; the amendment was distributed and explained as a technical update that raises the dollar amount used for that veteran exemption starting in tax year 2025.
Fiscal note: Kathleen Smith of the Department of Revenue said the amendment changing the disabled‑veteran exemption would have a small fiscal impact — around $21,000 — and that approximately 8,300 veterans would be eligible to claim the increased exemption.
Committee action: Representative Francis moved that House Bill 2231 be passed favorably as amended; Representative Howerton seconded. The voice vote was taken and the motion carried.
Context and committee discussion: Representatives asked whether the statutory change would affect taxpayers who already filed for 2024; committee members and staff indicated the change reflects current department interpretation and would not require adjustments for returns already filed. During debate members compared the change to federal head‑of‑household treatment and described the amendment as bringing statutory language into alignment with existing practice.
Ending: The committee advanced the bill to the next stage with the approved amendment; the Department of Revenue provided the committee with the primary fiscal estimate for the amended provision.
