Miscellaneous

Kansas Additional Personal Exemption for Disabled Veterans

An extra $2,320 Kansas exemption from tax year 2025 for a veteran receiving compensation at the 100 percent rate for a permanent disability. It was $2,250 before, and the revisor still prints that figure under 79-32,121.

Also called: 79-32,121, personal exemption, $2,250, $2,320, disabled veteran exemption, HB 2239, HB 2231, 79-32,121b, Notice 23-06, 100 percent rate.

For: Veteran or service member.

Where it applies

Written for the jurisdictions listed here.

KansasState

Section 79-32,121(b) gives a disabled veteran an additional Kansas personal exemption on top of the ordinary ones. The condition is narrow. The individual must have been honorably discharged from active service in any branch of the armed forces and must be certified by VA to be in receipt of disability compensation at the 100 percent rate, if the disability is permanent and was sustained through military action or accident or resulted from disease contracted while in active service. "In receipt of disability compensation at the 100% rate" is the operative phrase and it is broader than a 100 percent schedular rating. A veteran paid at the 100 percent rate through individual unemployability is in receipt of compensation at that rate. The permanence requirement is separate and still has to be met. The amount is $2,320 for tax year 2025 and after. It was $2,250 for tax years 2023 and 2024. The statute is easy to misread here, because the 2025 session amended section 79-32,121 twice and the revisor prints both versions. House Bill 2382, chapter 112, became law over the Governor's veto on April 10, 2025 and left subsection (b) at "$2,250 for tax year 2023 and all tax years thereafter." House Bill 2231, chapter 123, was approved on April 24, 2025 and changed it to "$2,320 for tax year 2025 and all tax years thereafter." The revisor prints the first as 79-32,121 and the second as 79-32,121b, with a note pointing from each to the other. Read together, the later act's change to the veteran's figure stands, and the Department of Revenue applies $2,320 per qualifying veteran on the 2025 Form K-40. A source that quotes $2,250 for tax year 2025 has most likely read 79-32,121 and stopped there. The exemption came from section 40 of House Bill 2239 in the 2022 session, effective for tax year 2023 and after. The Department of Revenue explained it in Notice 23-06 and updated the K-40 to carry it. This stacks with everything else. It is an exemption within the income tax computation and has nothing to do with the property tax refunds, the sales tax exemption or any of the discharge-based programs, so a veteran can hold it alongside any of them. It is also one of the very few Kansas veteran provisions with no residency-duration requirement written into it. Note the discharge wording once more. Like the sales tax exemption and unlike the property tax refunds, this subsection says honorably discharged and does not extend to a general discharge under honorable conditions.

Thresholds

Thresholds for Kansas Additional Personal Exemption for Disabled Veterans
Gate	Rule
In receipt of compensation at the 100 percent rate	Certified by VA to be in receipt of disability compensation at the 100% rate. The phrase describes the rate paid rather than the schedular rating assigned.
And the disability is permanent	Subsection (b) conditions the exemption on the disability being permanent and having been sustained through military action or accident or resulted from disease contracted in active service.
Unemployability pays at the 100 percent rate	A veteran paid at the 100 percent rate through individual unemployability is in receipt of compensation at that rate for purposes of this subsection, subject to the same permanence condition.
Permanence on the unemployability route too	The permanence condition applies on this route as well.
Honorable discharge only	The subsection reaches an individual honorably discharged from active service and does not carry the general discharge language used elsewhere in the Kansas code.
The amount is $2,320 from tax year 2025	House Bill 2231 of 2025 raised the veteran exemption in subsection (b) from $2,250 to $2,320 for tax year 2025 and after. The revisor prints that version as 79-32,121b; the copy at 79-32,121 still shows $2,250.

Sources

Legislation

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2025 Session Laws of Kansas, Chapter 123 (House Bill 2231), section 9 Raised the disabled veteran personal exemption from $2,250 to $2,320

Catalog reconciledEnactedFigure moved

Signed 2025-04-24

Introduced Done, 2025-02-04, step 1 of 6
In committee Done, 2025-02-04, step 2 of 6
Passed one chamber Done, 2025-02-26, step 3 of 6
Passed both chambers Done, 2025-04-11, step 4 of 6
Signed by the governor Done, 2025-04-24, step 5 of 6
In effect Done, 2025-04-24, step 6 of 6

Expands benefits Raises the disabled veteran income tax exemption from $2,250 to $2,320.

Amended K.S.A. 79-32,121(b) so a veteran honorably discharged and in receipt of VA compensation at the 100% rate for a permanent disability gets an additional Kansas exemption of $2,320 for tax year 2025 and after, matching the per-dependent exemption, where it had been $2,250 since tax year 2023. Chapter 112 of the same session, House Bill 2382, had amended the section two weeks earlier without touching the figure, so the revisor prints both versions: 79-32,121 still reads $2,250 and 79-32,121b reads $2,320. The Department of Revenue applies $2,320 on the 2025 Form K-40. Tracked because the copy a reader finds first is the stale one.

Sponsor

Touches K.S.A. 79-32,121b

Official record

2022 Session Laws of Kansas, Chapter 63 (House Bill 2239), section 40 Created the additional personal exemption for disabled veterans

Needs reviewEnactedProgram created

Signed 2022-04-14

Introduced Done, 2021-02-04, step 1 of 6
In committee Done, 2021-02-04, step 2 of 6
Passed one chamber Done, 2021-03-04, step 3 of 6
Passed both chambers Done, 2022-04-01, step 4 of 6
Signed by the governor Done, 2022-04-14, step 5 of 6
In effect Done, 2022-04-14, step 6 of 6

Expands benefits Adds a $2,250 Kansas income tax exemption for a veteran paid at the 100% rate for a permanent disability.

Added subsection (b) to K.S.A. 79-32,121, giving an individual honorably discharged from active service whom VA certifies to be in receipt of disability compensation at the 100% rate, for a permanent disability, an additional Kansas exemption of $2,250 for tax year 2023 and all tax years thereafter. The Department of Revenue explained it in Notice 23-06 and updated the K-40. The figure held at $2,250 for tax years 2023 and 2024; chapter 123 of 2025 raised it to $2,320 from tax year 2025.

Sponsor

Touches K.S.A. 79-32,121

Official record

Updated

Last updated 2026-09-29.

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Disclaimer

VetTOC is not affiliated with the U.S. Department of Veterans Affairs or the Department of Defense. Information is for reference only and is not an eligibility determination. Verify with VA, the relevant state or territory, or an accredited VSO.