Exempts certain qualified tips from Kansas state income tax.
This bill amends the definition of Kansas adjusted gross income to exempt certain qualified tips from state income tax. Qualified tips are defined as cash tips received by an individual in the course of their employment in an occupation that traditionally and customarily received tips on or before December 31, 2024. The exemption applies to qualified tips received by individuals with a federal adjusted gross income of $75,000 or less. The bill also repeals the existing section and replaces it with the new provisions.
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