Bill > HB2189

This bill provides a tax subtraction modification for individuals who receive compensation for property taken through eminent domain or sold to prevent such a taking. Specifically, the bill allows taxpayers who reside within 10 miles of a farm or ranch property that was either transferred through an appraiser's award/final judgment or sold to the Kansas Department of Transportation or a public utility to subtract those amounts from their federal adjusted gross income. This modification applies to taxable years beginning after December 31, 2020, and is available for amounts included in the taxpayer's federal adjusted gross income. The purpose appears to be providing financial relief to property owners who are impacted by government or utility-initiated land acquisitions, allowing them to exclude such compensation from their state income tax calculation. The bill amends Kansas state tax law by adding this specific subtraction modification to the existing statute governing income tax adjustments.

Budget and Finance

Taxation (House)

https://kslegislature.gov/li/b2025_26/measures/hb2189/