Bill
Bill > SB311
summary
Introduced
01/12/2026
01/12/2026
In Committee
01/13/2026
01/13/2026
Crossed Over
Passed
Dead
Introduced Session
2025-2026 Regular Session
Bill Summary
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.
AI Summary
This bill amends Kansas tax law to eliminate state income tax on certain qualified overtime compensation by allowing it to be subtracted from an individual's Kansas adjusted gross income, which is calculated based on their federal adjusted gross income with specific modifications. Essentially, this means that any overtime pay that meets the bill's definition of "qualified overtime compensation" will not be subject to Kansas state income tax, effectively reducing the tax burden for individuals who earn such compensation. The bill also repeals the existing section of law it amends, indicating a complete replacement of the previous provisions with these new ones.
Committee Categories
Budget and Finance
Sponsors (1)
Last Action
Senate Referred to Committee on Assessment and Taxation (on 01/13/2026)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://kslegislature.gov/li/b2025_26/measures/sb311/ |
| BillText | https://kslegislature.gov/li/b2025_26/measures/documents/sb311_00_0000.pdf |
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