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us-ks/statute/2026/79-32-116/block-1 — 2026 Kansas Statutes · Axiom

2026 Kansas Statutes

3 rules

Prev Article 32. - INCOME TAX Next

79-32,116. Kansas taxable income of an individual. The Kansas taxable income of an individual shall be his or her Kansas adjusted gross income less his or her Kansas deductions and Kansas personal exemptions.

History: L. 1967, ch. 497, § 9; L. 1978, ch. 407, § 4; July 1.

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in view

Whole section

Encodings · 3

Encoded from this provision

us-ks/policy/income_tax/2026_full_year_resident_core

ks_pit_2026_candidate_taxable_incomeKS 2026 § 79-32-116 (block-1) · derived

K.S.A. 79-32,116

name: ks_pit_2026_candidate_taxable_income
kind: derived
entity: TaxUnit
dtype: Money
period: Year
unit: USD
source: K.S.A. 79-32,116
metadata:
  private: true
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-ks/statute/2026/79-32-116/block-1
          excerpt: >-
            Kansas adjusted gross income less his or her Kansas deductions and
            Kansas personal exemptions
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: >-
      max(0, ks_pit_2026_candidate_kansas_adjusted_gross_income -
      ks_pit_2026_candidate_deduction -
      ks_pit_2026_candidate_personal_exemptions)

ks_pit_2026_supported_deductions_and_exemptionsKS 2026 § 79-32-116 (block-1) · derived

Public source-gated deduction and exemption total

name: ks_pit_2026_supported_deductions_and_exemptions
kind: derived
entity: TaxUnit
dtype: Money
period: Year
unit: USD
source: Public source-gated deduction and exemption total
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-ks/statute/2026/79-32-116/block-1
          excerpt: less his or her Kansas deductions and Kansas personal exemptions
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: >-
      if ks_pit_2026_supported_profile_applies: ks_pit_2026_candidate_deduction
      + ks_pit_2026_candidate_personal_exemptions else: 0

ks_pit_2026_supported_taxable_incomeKS 2026 § 79-32-116 (block-1) · derived

Public source-gated Kansas taxable income

name: ks_pit_2026_supported_taxable_income
kind: derived
entity: TaxUnit
dtype: Money
period: Year
unit: USD
source: Public source-gated Kansas taxable income
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-ks/statute/2026/79-32-116/block-1
          excerpt: Kansas taxable income of an individual
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: >-
      if ks_pit_2026_supported_profile_applies: max(0,
      ks_pit_2026_candidate_taxable_income) else: 0

▸rulespec code

Shown source

policies/income_tax

Displaying the canonical repository encoding.

View on GitHub

Rules

ks_pit_2026_candidate_taxable_income

Derived

source: K.S.A. 79-32,116

- name: ks_pit_2026_candidate_taxable_income
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: K.S.A. 79-32,116
  metadata:
    private: true
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-ks/statute/2026/79-32-116/block-1
            excerpt: >-
              Kansas adjusted gross income less his or her Kansas deductions and Kansas personal
              exemptions
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: >-
        max(0, ks_pit_2026_candidate_kansas_adjusted_gross_income - ks_pit_2026_candidate_deduction
        - ks_pit_2026_candidate_personal_exemptions)

ks_pit_2026_supported_deductions_and_exemptions

Derived

source: Public source-gated deduction and exemption total

- name: ks_pit_2026_supported_deductions_and_exemptions
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: Public source-gated deduction and exemption total
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-ks/statute/2026/79-32-116/block-1
            excerpt: less his or her Kansas deductions and Kansas personal exemptions
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: >-
        if ks_pit_2026_supported_profile_applies: ks_pit_2026_candidate_deduction +
        ks_pit_2026_candidate_personal_exemptions else: 0

ks_pit_2026_supported_taxable_income

Derived

source: Public source-gated Kansas taxable income

- name: ks_pit_2026_supported_taxable_income
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: Public source-gated Kansas taxable income
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-ks/statute/2026/79-32-116/block-1
            excerpt: Kansas taxable income of an individual
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: >-
        if ks_pit_2026_supported_profile_applies: max(0, ks_pit_2026_candidate_taxable_income) else:
        0

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2026 Kansas Statutes

3 rules

Official source

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Prev Article 32. - INCOME TAX Next

History: L. 1967, ch. 497, § 9; L. 1978, ch. 407, § 4; July 1.

Prev Article 32. - INCOME TAX Next

in view

Whole section

Encodings · 3

Encoded from this provision

us-ks/policy/income_tax/2026_full_year_resident_core

ks_pit_2026_candidate_taxable_incomeKS 2026 § 79-32-116 (block-1) · derived

K.S.A. 79-32,116

name: ks_pit_2026_candidate_taxable_income
kind: derived
entity: TaxUnit
dtype: Money
period: Year
unit: USD
source: K.S.A. 79-32,116
metadata:
  private: true
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-ks/statute/2026/79-32-116/block-1
          excerpt: >-
            Kansas adjusted gross income less his or her Kansas deductions and
            Kansas personal exemptions
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: >-
      max(0, ks_pit_2026_candidate_kansas_adjusted_gross_income -
      ks_pit_2026_candidate_deduction -
      ks_pit_2026_candidate_personal_exemptions)

ks_pit_2026_supported_deductions_and_exemptionsKS 2026 § 79-32-116 (block-1) · derived

Public source-gated deduction and exemption total

name: ks_pit_2026_supported_deductions_and_exemptions
kind: derived
entity: TaxUnit
dtype: Money
period: Year
unit: USD
source: Public source-gated deduction and exemption total
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-ks/statute/2026/79-32-116/block-1
          excerpt: less his or her Kansas deductions and Kansas personal exemptions
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: >-
      if ks_pit_2026_supported_profile_applies: ks_pit_2026_candidate_deduction
      + ks_pit_2026_candidate_personal_exemptions else: 0

ks_pit_2026_supported_taxable_incomeKS 2026 § 79-32-116 (block-1) · derived

Public source-gated Kansas taxable income

name: ks_pit_2026_supported_taxable_income
kind: derived
entity: TaxUnit
dtype: Money
period: Year
unit: USD
source: Public source-gated Kansas taxable income
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-ks/statute/2026/79-32-116/block-1
          excerpt: Kansas taxable income of an individual
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: >-
      if ks_pit_2026_supported_profile_applies: max(0,
      ks_pit_2026_candidate_taxable_income) else: 0

▸rulespec code

Shown source

policies/income_tax

Displaying the canonical repository encoding.

View on GitHub

Rules

ks_pit_2026_candidate_taxable_income

Derived

source: K.S.A. 79-32,116

- name: ks_pit_2026_candidate_taxable_income
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: K.S.A. 79-32,116
  metadata:
    private: true
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-ks/statute/2026/79-32-116/block-1
            excerpt: >-
              Kansas adjusted gross income less his or her Kansas deductions and Kansas personal
              exemptions
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: >-
        max(0, ks_pit_2026_candidate_kansas_adjusted_gross_income - ks_pit_2026_candidate_deduction
        - ks_pit_2026_candidate_personal_exemptions)

ks_pit_2026_supported_deductions_and_exemptions

Derived

source: Public source-gated deduction and exemption total

- name: ks_pit_2026_supported_deductions_and_exemptions
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: Public source-gated deduction and exemption total
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-ks/statute/2026/79-32-116/block-1
            excerpt: less his or her Kansas deductions and Kansas personal exemptions
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: >-
        if ks_pit_2026_supported_profile_applies: ks_pit_2026_candidate_deduction +
        ks_pit_2026_candidate_personal_exemptions else: 0

ks_pit_2026_supported_taxable_income

Derived

source: Public source-gated Kansas taxable income

- name: ks_pit_2026_supported_taxable_income
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: Public source-gated Kansas taxable income
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-ks/statute/2026/79-32-116/block-1
            excerpt: Kansas taxable income of an individual
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: >-
        if ks_pit_2026_supported_profile_applies: max(0, ks_pit_2026_candidate_taxable_income) else:
        0