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KS SB311

Bill

Official Source

Status

Introduced

1/12/2026

Primary Sponsor

Ethan Corson

Click for details

Origin

Senate

2025-2026 Regular Session

AI Summary

  • Allows Kansas taxpayers to subtract 100% of qualified overtime compensation from their federal adjusted gross income when calculating Kansas state income tax, effectively eliminating state taxation on overtime pay

  • Applies to taxable years beginning after December 31, 2025

  • References Section 225 of the federal Internal Revenue Code of 1986 to define "qualified overtime compensation"

  • Amends K.S.A. 2025 Supp. 79-32,117, which governs modifications to Kansas adjusted gross income for individual taxpayers

  • Takes effect upon publication in the statute book

Legislative Description

Eliminating state income tax on certain qualified overtime compensation.

Last Action

Senate Referred to Committee on Assessment and Taxation

1/13/2026

Committee Referrals

Assessment and Taxation1/13/2026

Full Bill Text

No bill text available