Kansas / State / 2023-2024 Regular Session

2024 Session Laws of Kansas, Chapter 94 (House Bill 2098), section 1 Created the disabled veteran sales tax exemption, over the Governor’s veto

Catalog reconciledEnactedProgram created

Veto overridden Takes effect

Expands benefits Exempts up to $24,000 a year of purchases by a 100% or totally disabled veteran from Kansas sales tax.

Enacted K.S.A. 79-3606h, exempting from Kansas retailers’ sales tax all sales of tangible personal property and services to a Kansas resident honorably discharged from active service whom VA certifies at 100% disability or deems totally disabled or unemployable, where the disability is permanent. Capped at $24,000 of qualifying sales per year per eligible person, with motor vehicles, alcohol, tobacco and vaping products carved out and nothing for the production of income. A spouse or authorised household member may purchase on the veteran’s behalf, and a surviving spouse continues until remarriage. Governor Kelly vetoed the bill and both chambers overrode the veto. The act took effect July 1, 2024 but wrote the exemption itself to begin July 1, 2026, so guidance published in between describes it in the future tense. Tracked because the two-year gap between enactment and operation is exactly the window in which a veteran is told a benefit exists and finds it does not yet.

Progress

Path to law: Bill in a two-chamber legislature

  1. Introduced Done, House
  2. In committee Done, House Insurance, then Senate Financial Institutions and Insurance
  3. Passed one chamber Done, House, as an insurance bill
  4. Passed both chambers Done, House adopted the conference report that made it the sales tax bill
  5. Veto overridden Done, Vetoed 2024-04-24; House 99 to 20 on April 26, Senate 37 to 0 on April 30
  6. In effect Done,

Sponsors

  • House Committee on InsuranceSponsor, House

What it touches

  • K.S.A. 79-3606h

Catalog entries (2)

Official record

Read 2024 Session Laws of Kansas, Chapter 94 (House Bill 2098), section 1 on the jurisdiction's own record