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AN ACT relating to income taxation; concerning personal exemption
  amounts; amending K.S.A. 79-32,121 and repealing the existing
  section.
Be it enacted by the Legislature of the State of Kansas:
  Section 1.  K.S.A. 79-32,121 is hereby amended to read as follows:
79-32,121. (a) For tax year 1997, and all taxable years thereafter, an in-
dividual shall be allowed a Kansas exemption of $1,950 for tax year 1988,
and $2,000 for each tax year thereafter, in the amount provided for a
federal personal exemption by section 151 of the federal internal revenue
code for each exemption for which such individual is entitled to a deduc-
tion for the taxable year for federal income tax purposes. In addition to
the exemptions authorized in the foregoing provision, an individual filing
a federal income tax return under the status of head of household, as the
same is defined by 26 U.S.C. 2(b), shall be allowed an additional Kansas
exemption of $1,950 for tax year 1988, and $2,000 for each tax year there-
after in the amount provided for a federal personal exemption by section
151 of the federal internal revenue code.
  (b)  For tax year 1987, there shall be allowed as a credit against the
tax liability of a resident individual imposed under the Kansas income tax
act who except for the operation of the provisions of K.S.A. 79-32,121
resulting from amendments to the federal internal revenue code would
have been allowed an additional exemption for blindness or age or both
pursuant to such section in tax year 1987, an amount equal to $60 for
each such exemption. The total amount of such credits shall not exceed
the amount of tax imposed by K.S.A. 79-32,110, and amendments thereto,
reduced by the sum of any other credits allowable pursuant to law.
  Sec. 2.  K.S.A. 79-32,121 is hereby repealed.
  Sec. 3.  This act shall take effect and be in force from and after its
publication in the statute book.