KS DOR Tax Notices

Kansas Historic Preservation Credit Changes

The Kansas Department of Revenue has issued Notice 25-04 detailing changes to the Historic Preservation Credit, effective July 1, 2025. Senate Bill 227 amends tax law to adjust credit percentages based on location and expenditure amounts for historic structure restoration. The Department may also reduce credits to offset delinquent taxes.

Kansas Household Income Definition for Senior/Veteran Property Tax Relief

The Kansas Department of Revenue issued Notice 25-05 clarifying the definition of 'household income' for senior and disabled veteran property tax relief claims. House Bill 2231 amended K.S.A. 79-4508a to define household income as total Kansas adjusted gross income for tax year 2025 and thereafter.

KS DOR Tax Rate Decreases Contingent on Revenue

The Kansas Department of Revenue issued Notice 25-06 detailing new provisions from Senate Bill 269, which allows for future income and privilege tax rate decreases. These reductions are contingent on state revenues exceeding inflation-adjusted base year revenues and maintaining specific levels in the budget stabilization fund. The notice indicates that for FY 2025, revenues did not meet the threshold for a rate reduction.

Kansas Tax Changes: Personal Exemptions and Head of Household

The Kansas Department of Revenue has issued Notice 25-07 detailing changes to individual income tax personal exemptions resulting from House Bills 2231 and 2062 passed in the 2025 Legislative Session. These changes include a new $2,320 exemption for head of household filers, an increased exemption for 100% disabled veterans, and an exemption for qualifying dependents born or stillborn during the taxable year.

Kansas Food Sales Tax Credit Sunsets End of 2024

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.