2011 Kansas Code
Chapter 79. - TAXATION
Article 32. - INCOME TAX
79-32,121 Kansas personal exemption of an individual.
79-32,121. Kansas personal exemption of an individual. An individual shall be allowed a Kansas exemption of $2,250 for tax year 1998, and all tax years thereafter, for each exemption for which such individual is entitled to a deduction 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 $2,250 for tax year 1998.
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