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KS SB226

Bill

Status

Introduced

2/6/2025

Primary Sponsor

Assessment and Taxation

Click for details

Origin

Senate

2025-2026 Regular Session

AI Summary

  • Adds 100% of gambling losses as an allowable Kansas itemized deduction for tax years beginning January 1, 2025, aligning with federal tax treatment under IRC Section 165(d)

  • Gambling losses may only be deducted to the extent of gambling winnings, consistent with existing federal limitations

  • Expands the list of Kansas itemized deductions, which already includes charitable contributions, medical expenses, mortgage interest, and real/personal property taxes at 100%

  • Amends K.S.A. 2024 Supp. 79-32,120 and takes effect upon publication in the statute book

Legislative Description

Allowing an itemized deduction for certain losses from wagering transactions for individuals for income tax purposes.

Last Action

Senate Hearing: Tuesday, March 4, 2025, 9:30 AM Room 548-S

3/4/2025

Committee Referrals

Assessment and Taxation2/7/2025

Full Bill Text

No bill text available