If approved, Kansas taxpayers could subtract some military pay and keep certain homestead refunds or credits after a home's assessed value rises above $350,000.
Military members could subtract qualifying service pay from Kansas income, up to the amount paid to a senior enlisted member, for tax years beginning after 2026.
People who previously qualified for certain homestead refunds or the SAFESR credit could remain eligible after their home's assessed value rises above $350,000, if other rules are met.
An individual could subtract some compensation for serving in the armed forces from Kansas adjusted gross income. The provision covers active-duty members of the Army, Navy, Air Force, Coast Guard, Marine Corps or Space Force, including active-duty reserve and National Guard members. The subtraction would cover pay, bonuses, reimbursements and other service compensation. The amount could not exceed the compensation set by the U.S. Department of Defense for a senior enlisted member for that tax year. The subtraction would apply to tax years beginning after December 31, 2026.
A person could keep eligibility for certain homestead property-tax refunds or the SAFESR income-tax credit after the home's assessed value rises above $350,000. The rule covers people who previously received a refund or SAFESR credit when their homestead's assessed value was $350,000 or less. The person must otherwise meet the legal requirements for the refund or credit. The rule applies to claims under K.S.A. 79-32,263 and 79-4508, but not claims under K.S.A. 79-4508a. The rule would apply for tax year 2026 and later years when the home's assessed value exceeds $350,000.
No hearings or votes scheduled.