Kansas Food Sales Tax Credit Sunsets End of 2024

KS DOR Tax Notices

Published November 19th, 2025

Detected March 20th, 2026

Summary

The Kansas Department of Revenue issued a notice stating that the food sales tax credit for individual income taxpayers has sunsetted at the end of the 2024 tax year. This change, enacted by House Bill 2106 during the 2022 Legislative Session, means the credit can no longer be claimed on tax year 2025 returns or subsequent years.

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What changed

The Kansas Department of Revenue has issued Notice 25-08, clarifying that the food sales tax credit provided under K.S.A. 79-32,271 has sunsetted. This credit, previously available to individual income taxpayers meeting specific federal adjusted gross income and other qualifications, will not be claimable for tax year 2025 and beyond. The sunsetting of this provision was enacted through Section 4 of House Bill 2106, passed in the 2022 Legislative Session, making the 2024 tax year the final period for which the credit could be claimed.

Taxpayers should be aware that they cannot claim the food sales tax credit on their 2025 individual income tax returns, which are filed in 2026, or any subsequent tax years. This notice serves as an informational update to ensure taxpayers are aware of the cessation of this tax credit. No specific compliance actions are required beyond understanding that this credit is no longer available.

What to do next

Note that the food sales tax credit is no longer available for tax year 2025 and subsequent years.

Source document (simplified)

Policy and Research 109 SW 9th Street PO Box 3506 Topeka KS 66601-3506 Phone: 785-368-8222 Fax: 785-296-1279 www.ksrevenue.gov Mark A. Burghart, Secretary Laura Kelly, Governor NOTICE 25-08 FOOD SALES TAX CREDIT SUNSET (NOVEMBER 19, 2025) Prior to tax year 2025, K.S.A. 79-32,271 provided an income tax credit for individual income taxpayers who purchased food in Kansas, had federal adjusted gross income for the tax year that did not exceed $30,615, and met certain other qualifications. During the 2022 Legislative Session House Bill 2106 was passed and signed into law. Amendments made by Section 4 of the Bill sunset the food sales tax credit in K.S.A. 79-32,271 at the end of tax year 2024. Due to these changes, the last time a qualified taxpayer could claim the credit was on their 2024 tax year income tax return, which was to be filed with the Department of Revenue in 2025. To reiterate, a taxpayer may not claim a food sales tax credit on their individual income tax return for tax year 2025, which will be filed with the Department of Revenue in 2026, or on their individual income tax returns for subsequent years. TAXPAYER ASSISTANCE Additional copies of this notice, forms or publications are available from our web site, www.ksrevenue.gov. If you have questions about this Notice, please contact: Taxpayer Assistance Center Kansas Department of Revenue Scott Office Building, 1st Floor 120 SE 10th Ave P. O. Box 3506 Topeka, KS 66601-3506 Phone: 785-368-8222 Hearing Impaired TTY: 785-296-6461 Fax: 785-291-3614