---

Session of 1999
          HOUSE BILL No. 2187           By Committee on Taxation           1-28          

---

  9             AN  ACT relating to income taxation; concerning personal exemption
10             amounts; amending K.S.A. 1998 Supp. 79-32,121 and repealing the
11             existing section.
12      
13       Be it enacted by the Legislature of the State of Kansas:
14             Section  1. K.S.A. 1998 Supp. 79-32,121 is hereby amended to read
15       as follows: 79-32,121. An individual shall be allowed a Kansas exemption
16       of $2,250 for tax year 1998, $2,340 for tax years 1999 and 2000, $3,200
17       for tax years 2001 and 2002, $4,100 for tax year 2003, and $4,825 for tax
18       year 2004, and all tax years thereafter, for each exemption for which such
19       individual is entitled to a deduction for the taxable year for federal income
20       tax purposes. In addition to the exemptions authorized in the foregoing
21       provision, an individual filing a federal income tax return under the status
22       of head of household, as the same is defined by 26 U.S.C. 2(b), shall be
23       allowed an additional Kansas exemption of $2,250 for tax year 1998,
24       $2,340 for tax years 1999 and 2000, $3,200 for tax years 2001 and 2002,
25       $4,100 for tax year 2003, and $4,825 for tax year 2004, and all tax years
26       thereafter. 
27       Sec.  2. K.S.A. 1998 Supp. 79-32,121 is hereby repealed.
28        Sec.  3. This act shall take effect and be in force from and after its
29       publication in the statute book.