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HOUSE BILL No. 2029—page 62 taxpayer is entitled to a deduction for the taxable year for federal income tax purposes; and (4) in addition to the amount allowed pursuant to paragraphs (1), (2) and (3), an unborn child as defined in K.S.A. 23-3001, and amendments thereto, shall be recognized as a dependent and shall be allowed a personal exemption of $2,320 as follows: (A) For live births, the unborn child personal exemption shall be an additional exemption for any qualifying dependent of the taxpayer pursuant to paragraph (3) who was born in the taxable year; and (B) for an unborn child who does not result in a live birth known as a stillbirth as defined in K.S.A. 65-2401, and amendments thereto, and for whom a certificate of stillbirth is filed pursuant to law, a personal exemption may be allowed by the taxpayer who is a parent for the taxable year of the issuance of the certificate. (b) In addition to the exemptions provided in subsection (a),: (1) Any individual filing a federal income tax return under the status of head of household, as defined in 26 U.S.C. § 2(b), shall be allowed an additional Kansas exemption of $2,320 for tax year 2024 and all tax years thereafter; and (2) any individual who has been honorably discharged from active service in any branch of the armed forces of the United States and who is certified by the United States department of veterans affairs or its successor to be in receipt of disability compensation at the 100% rate, if the disability is permanent and was sustained through military action or accident or resulted from disease contracted while in such active service, such individual shall be allowed an additional Kansas exemption of $2,250 $2,320 for tax year 2023 2025 and all tax years thereafter. Sec. 25. K.S.A. 2025 Supp. 82a-955, as amended by section 194 of 2026 House Bill No. 2513, is hereby amended to read as follows: 82a-955. (a) On July 1, 2025, July 1, 2026, and July 1, 2027, the director of accounts and reports shall transfer $35,000,000 from the state general fund to the state water plan fund. It is the intent of the legislature to provide for the transfer of $35,000,000 from the state general fund to the state water plan fund on July 1, 2028. (b) (1) The state water plan fund shall continue to be appropriated and expended for the purposes prescribed in K.S.A. 82a-951, and amendments thereto, except that if an appropriation is made for any fiscal year as intended in subsection (a), on July 1, 2025, July 1, 2026, and July 1, 2027, or as soon thereafter on such dates as moneys are available: (A) $5,000,000 shall be transferred from the state water plan fund to the water technical assistance fund established in K.S.A. 2025 Supp. 82a-956, and amendments thereto; and (B) $12,000,000 shall be transferred from the state water plan fund to the water projects grant fund established in K.S.A. 2025 Supp. 82a-957, and amendments thereto. (2) The provisions of this section shall expire on July 1, 2028 2029. On July 1, 2028 2029, the director of accounts and reports shall transfer all moneys in the water technical assistance fund and the water projects grant fund to the state water plan fund and all liabilities of the water technical assistance fund and the water projects grant fund shall be imposed upon the state water plan fund. On July 1, 2028 2029, the water technical assistance fund and the water projects grant fund shall be abolished. (c) (1) (A) Notwithstanding any restrictions in K.S.A. 82a-951, and amendments thereto, the Kansas water authority may recommend to the legislature the appropriation of up to 10% of the unencumbered balance of the state water plan fund to be used to supplement salaries of existing state agency full-time equivalent employees and for funding new full-time equivalent positions created to implement the state water plan. Moneys from such appropriation may be used to supplement existing positions, but such moneys shall not be used to replace state