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AN ACT relating to income taxation; providing for cost-of-living adjust-
  ment to the standard deduction; amending K.S.A. 1996 Supp. 79-
  32,119 and repealing the existing section.
Be it enacted by the Legislature of the State of Kansas:
  Section 1.  K.S.A. 1996 Supp. 79-32,119 is hereby amended to read
as follows: 79-32,119. The Kansas standard deduction of an individual,
including a husband and wife who are either both residents or who file a
joint return as if both were residents, shall be the sum of the standard
deduction and the additional standard deduction allowable to such indi-
vidual or to such husband and wife under the federal internal revenue
code as in effect for tax year 1988. In the case of any taxable year com-
mencing after December 31, 1996, such amounts shall be increased by an
amount equal to such amounts multiplied by the cost-of-living adjustment
determined under section 1(f)(3) of the federal internal revenue code for
the calendar year in which the taxable year commences. For purposes of
the foregoing, the federal standard deduction allowable to a husband and
wife filing separate Kansas income tax returns shall be determined on the
basis that separate federal returns were filed, and the federal standard
deduction of a husband and wife filing a joint Kansas income tax return
shall be determined on the basis that a joint federal income tax return
was filed.
  Sec. 2.  K.S.A. 1996 Supp. 79-32,119 is hereby repealed.
  Sec. 3.  This act shall take effect and be in force from and after its
publication in the statute book.