Update Kansas 2025 Individual Income Tax Model

changelog_entry.yaml

@@ -0,0 +1,10 @@
+- bump: minor
+  changes:
+    added:
+      - Kansas Pregnancy Resource Act Credit (Form K-94) implementing 70% credit for qualifying contributions to pregnancy resource centers.
+      - Comprehensive Kansas 2025 income tax integration tests.
+    changed:
+      - Updated Kansas disabled veteran exemption from $2,250 to $2,320 for 2024+.
+      - Added 2025 Form K-40 references to all Kansas income tax parameters.
+    fixed:
+      - Kansas food sales tax credit now correctly sunsets (returns $0) for tax years 2025 and later.

policyengine_us/parameters/gov/states/ks/tax/income/agi/subtractions/oasdi/agi_limit.yaml

@@ -16,7 +16,9 @@ metadata:
     href: https://www.ksrevenue.gov/pdf/ip23.pdf#page=11
   - title: 2024 Form K-40 instructions - Schedule S, Line A9
     href: https://www.ksrevenue.gov/pdf/ip24.pdf#page=12
-  - title: Kansas 2022 Statute | Article 32 | §79-32,271(c)(xviii)
+  - title: 2025 Form K-40 instructions - Schedule S, Line A9
+    href: https://www.ksrevenue.gov/pdf/ip25.pdf#page=12
+  - title: Kansas 2022 Statute Article 32 79-32,271(c)(xviii)
     href: https://casetext.com/statute/kansas-statutes/chapter-79-taxation/article-32-income-tax/section-79-32117-kansas-adjusted-gross-income-of-an-individual-addition-and-subtraction-modifications
   - title: Kansas Notice 24-08 Changes to individual income tax
     href: https://www.ksrevenue.gov/taxnotices/notice24-08.pdf#page=2

policyengine_us/parameters/gov/states/ks/tax/income/credits/cdcc_fraction.yaml

@@ -18,7 +18,9 @@ metadata:
     href: https://www.ksrevenue.gov/pdf/ip23.pdf#page=8
   - title: 2024 Form K-40 instructions - Line 14
     href: https://www.ksrevenue.gov/pdf/ip24.pdf#page=8
-  - title: Kansas 2022 Statute | Article 32 | §79-32,111c.
+  - title: 2025 Form K-40 instructions - Line 14
+    href: https://www.ksrevenue.gov/pdf/ip25.pdf#page=8
+  - title: Kansas 2022 Statute Article 32 79-32,111c.
     href: http://www.kslegislature.org/li/b2023_24/statute/079_000_0000_chapter/079_032_0000_article/079_032_0111c_section/079_032_0111c_k/
   - title: Kansas Notice 24-09 Child and dependent care expenses credit
     href: https://www.ksrevenue.gov/taxnotices/notice24-09.pdf

policyengine_us/parameters/gov/states/ks/tax/income/credits/eitc_fraction.yaml

@@ -16,6 +16,8 @@ metadata:
     href: https://www.ksrevenue.gov/pdf/ip23.pdf#page=8
   - title: 2024 Form K-40 instructions - Line 17
     href: https://www.ksrevenue.gov/pdf/ip24.pdf#page=8
-  - title: Kansas 2022 Statute | Article 32 | §79-32,205
+  - title: 2025 Form K-40 instructions - Line 17
+    href: https://www.ksrevenue.gov/pdf/ip25.pdf#page=8
+  - title: Kansas 2022 Statute Article 32 79-32,205
     href: http://www.kslegislature.org/li/b2023_24/statute/079_000_0000_chapter/079_032_0000_article/079_032_0205_section/079_032_0205_k/
 

policyengine_us/parameters/gov/states/ks/tax/income/credits/food_sales_tax/agi_limit.yaml

@@ -15,5 +15,7 @@ metadata:
     href: https://www.ksrevenue.gov/pdf/ip23.pdf#page=5
   - title: 2024 Form K-40 instructions
     href: https://www.ksrevenue.gov/pdf/ip24.pdf#page=5
-  - title: Kansas 2021 Statute Article 32 §79-32,271
+  - title: 2025 Form K-40 instructions (credit eliminated)
+    href: https://www.ksrevenue.gov/pdf/ip25.pdf#page=5
+  - title: Kansas 2021 Statute Article 32 79-32,271
     href: http://www.kslegislature.org/li_2022/b2021_22/statute/079_000_0000_chapter/079_032_0000_article/079_032_0271_section/079_032_0271_k/

policyengine_us/parameters/gov/states/ks/tax/income/credits/food_sales_tax/amount.yaml

@@ -1,6 +1,7 @@
-description: Kansas provides a food sales tax credit of this amount per qualifying exemption.
+description: Kansas provides a food sales tax credit of this amount per qualifying exemption. Credit was sunset by HB 2106 (2022) effective January 1, 2025 when state food sales tax rate was reduced to 0%.
 values:
   2015-01-01: 125
+  2025-01-01: 0
 
 metadata:
   period: year
@@ -13,5 +14,9 @@ metadata:
     href: https://www.ksrevenue.gov/pdf/ip23.pdf#page=5
   - title: 2024 Form K-40 instructions
     href: https://www.ksrevenue.gov/pdf/ip24.pdf#page=5
-  - title: Kansas 2022 Statute Article 32 §79-32,271(d)
+  - title: 2025 Form K-40 instructions (credit eliminated)
+    href: https://www.ksrevenue.gov/pdf/ip25.pdf#page=5
+  - title: HB 2106 (2022) - Food sales tax phase-out and credit sunset
+    href: https://kslegislature.gov/li_2022/b2021_22/measures/hb2106/
+  - title: Kansas 2022 Statute Article 32 79-32,271(d)
     href: http://www.kslegislature.org/li/b2023_24/statute/079_000_0000_chapter/079_032_0000_article/079_032_0271_section/079_032_0271_k/

policyengine_us/parameters/gov/states/ks/tax/income/credits/nonrefundable_before_eitc.yaml

@@ -2,6 +2,9 @@ description: Kansas provides these nonrefundable credits before the EITC.
 values:
   2021-01-01:
     - ks_cdcc  # KS child/dependent care credit
+  2024-01-01:
+    - ks_cdcc  # KS child/dependent care credit
+    - ks_pregnancy_resource_act_credit  # KS pregnancy resource act credit
 
 metadata:
   unit: list
@@ -15,5 +18,9 @@ metadata:
     href: https://www.ksrevenue.gov/pdf/ip23.pdf#page=8
   - title: 2024 Form K-40 instructions - Line 14
     href: https://www.ksrevenue.gov/pdf/ip24.pdf#page=8
+  - title: 2025 Form K-40 instructions - Line 14
+    href: https://www.ksrevenue.gov/pdf/ip25.pdf#page=8
   - title: Kansas 2022 Statute | Article 32 | §79-32,111c
     href: http://www.kslegislature.org/li/b2023_24/statute/079_000_0000_chapter/079_032_0000_article/079_032_0111c_section/079_032_0111c_k/
+  - title: K.S.A. 79-32,316 - Pregnancy Resource Act
+    href: https://ksrevisor.gov/statutes/chapters/ch79/079_032_0316.html

policyengine_us/parameters/gov/states/ks/tax/income/credits/pregnancy_resource_act/org_cap.yaml

@@ -0,0 +1,15 @@
+description: Kansas limits the total contributions eligible for the pregnancy resource act credit to this amount per eligible organization per taxpayer per year.
+values:
+  2024-01-01: 5_000_000
+
+metadata:
+  period: year
+  unit: currency-USD
+  label: Kansas pregnancy resource act credit per-organization cap
+  reference:
+  - title: K.S.A. 79-32,316 - Pregnancy Resource Act
+    href: https://ksrevisor.gov/statutes/chapters/ch79/079_032_0316.html
+  - title: Kansas DOR - Pregnancy Resource Act Tax Credits
+    href: https://www.ksrevenue.gov/prtaxcredits-pregnancy.html
+  - title: Kansas Notice 24-14
+    href: https://www.ksrevenue.gov/taxnotices/notice24-14.pdf

policyengine_us/parameters/gov/states/ks/tax/income/credits/pregnancy_resource_act/rate.yaml

@@ -0,0 +1,16 @@
+description: Kansas allows a credit equal to this fraction of qualifying contributions to eligible pregnancy resource organizations.
+values:
+  2000-01-01: 0
+  2024-01-01: 0.7
+
+metadata:
+  period: year
+  unit: /1
+  label: Kansas pregnancy resource act credit rate
+  reference:
+  - title: K.S.A. 79-32,316 - Pregnancy Resource Act
+    href: https://ksrevisor.gov/statutes/chapters/ch79/079_032_0316.html
+  - title: Kansas DOR - Pregnancy Resource Act Tax Credits
+    href: https://www.ksrevenue.gov/prtaxcredits-pregnancy.html
+  - title: Kansas Notice 24-14
+    href: https://www.ksrevenue.gov/taxnotices/notice24-14.pdf

policyengine_us/parameters/gov/states/ks/tax/income/credits/pregnancy_resource_act/statewide_cap.yaml

@@ -0,0 +1,15 @@
+description: Kansas limits the total statewide pregnancy resource act credits that may be allocated to this amount per year.
+values:
+  2024-01-01: 10_000_000
+
+metadata:
+  period: year
+  unit: currency-USD
+  label: Kansas pregnancy resource act credit statewide cap
+  reference:
+  - title: K.S.A. 79-32,316 - Pregnancy Resource Act
+    href: https://ksrevisor.gov/statutes/chapters/ch79/079_032_0316.html
+  - title: Kansas DOR - Pregnancy Resource Act Tax Credits
+    href: https://www.ksrevenue.gov/prtaxcredits-pregnancy.html
+  - title: Kansas Notice 24-14
+    href: https://www.ksrevenue.gov/taxnotices/notice24-14.pdf

policyengine_us/parameters/gov/states/ks/tax/income/deductions/standard/base_amount.yaml

@@ -12,7 +12,9 @@ metadata:
     href: https://www.ksrevenue.gov/pdf/ip23.pdf#page=6
   - title: 2024 Form K-40 instructions
     href: https://www.ksrevenue.gov/pdf/ip24.pdf#page=2
-  - title: Kansas 2022 Statute Article 32 §79-32,119(c)
+  - title: 2025 Form K-40 instructions
+    href: https://www.ksrevenue.gov/pdf/ip25.pdf#page=2
+  - title: Kansas 2022 Statute Article 32 79-32,119(c)
     href: http://www.kslegislature.org/li/b2023_24/statute/079_000_0000_chapter/079_032_0000_article/079_032_0119_section/079_032_0119_k/
   - title: Kansas Notice 24-08 Changes to individual income tax
     href: https://www.ksrevenue.gov/taxnotices/notice24-08.pdf#page=2

policyengine_us/parameters/gov/states/ks/tax/income/deductions/standard/extra_amount.yaml

@@ -12,7 +12,9 @@ metadata:
     href: https://www.ksrevenue.gov/pdf/ip23.pdf#page=6
   - title: 2024 Form K-40 instructions - Line 4, Worksheet
     href: https://www.ksrevenue.gov/pdf/ip24.pdf#page=7
-  - title: Kansas 2022 Statute Article 32 §79-32,119(b)
+  - title: 2025 Form K-40 instructions - Line 4, Worksheet
+    href: https://www.ksrevenue.gov/pdf/ip25.pdf#page=7
+  - title: Kansas 2022 Statute Article 32 79-32,119(b)
     href: http://www.kslegislature.org/li/b2023_24/statute/079_000_0000_chapter/079_032_0000_article/079_032_0119_section/079_032_0119_k/
 
 JOINT:

policyengine_us/parameters/gov/states/ks/tax/income/exemptions/by_filing_status/amount.yaml

@@ -30,7 +30,9 @@ metadata:
     # Structure is applied in 2024
     - title: 2024 Form K-40 instructions
       href: https://www.ksrevenue.gov/pdf/ip24.pdf#page=2
+    - title: 2025 Form K-40 instructions
+      href: https://www.ksrevenue.gov/pdf/ip25.pdf#page=2
     - title: Kansas Notice 24-08 Changes to individual income tax
       href: https://www.ksrevenue.gov/taxnotices/notice24-08.pdf#page=2
-    - title: Kan. Stat. § 79-32,121 (a) 
+    - title: Kan. Stat. 79-32,121 (a)
       href: https://casetext.com/statute/kansas-statutes/chapter-79-taxation/article-32-income-tax/section-79-32121-kansas-exemption-for-an-individual

policyengine_us/parameters/gov/states/ks/tax/income/exemptions/by_filing_status/dependent.yaml

@@ -12,7 +12,9 @@ metadata:
     # Structure is applied in 2024
     - title: 2024 Form K-40 instructions
       href: https://www.ksrevenue.gov/pdf/ip24.pdf#page=2
+    - title: 2025 Form K-40 instructions
+      href: https://www.ksrevenue.gov/pdf/ip25.pdf#page=2
     - title: Kansas Notice 24-08 Changes to individual income tax
       href: https://www.ksrevenue.gov/taxnotices/notice24-08.pdf#page=2
-    - title: Kan. Stat. § 79-32,121 (a) 
+    - title: Kan. Stat. 79-32,121 (a)
       href: https://casetext.com/statute/kansas-statutes/chapter-79-taxation/article-32-income-tax/section-79-32121-kansas-exemption-for-an-individual

policyengine_us/parameters/gov/states/ks/tax/income/exemptions/by_filing_status/hoh_additional_amount.yaml

@@ -7,14 +7,16 @@ metadata:
   unit: currency-USD
   label: Kansas head of household personal exemption additional amount
   reference:
-    - title: 2024 Form K-40 
+    - title: 2024 Form K-40
       href: https://www.ksrevenue.gov/pdf/k-4024.pdf#page=1
     - title: 2024 Form K-40 instructions EXEMPTIONS AND DEPENDENTS
-      href: https://www.ksrevenue.gov/pdf/ip24.pdf#page=6 
-    # The legal code does not specify an additional exemption amount, however, the tax form 
-    # allows for an additional exemption amount for head of household filers 
-    - title: Kan. Stat. § 79-32,121 (a) 
+      href: https://www.ksrevenue.gov/pdf/ip24.pdf#page=6
+    - title: 2025 Form K-40 instructions EXEMPTIONS AND DEPENDENTS
+      href: https://www.ksrevenue.gov/pdf/ip25.pdf#page=6
+    # The legal code does not specify an additional exemption amount, however, the tax form
+    # allows for an additional exemption amount for head of household filers
+    - title: Kan. Stat. 79-32,121 (a)
       href: https://casetext.com/statute/kansas-statutes/chapter-79-taxation/article-32-income-tax/section-79-32121-kansas-exemption-for-an-individual
     # Bill 2231 was introduced into the house but has not passed yet
-    - title: K.S.A. 2024 HB 2231 § 79-32,121 (b)(1)
+    - title: K.S.A. 2024 HB 2231 79-32,121 (b)(1)
       href: https://kslegislature.gov/li/b2025_26/measures/documents/hb2231_01_0000.pdf?#page=1

policyengine_us/parameters/gov/states/ks/tax/income/exemptions/by_filing_status/in_effect.yaml

@@ -12,7 +12,9 @@ metadata:
     # Structure changed in 2024 - this parameter is discontinued
     - title: 2024 Form K-40 instructions
       href: https://www.ksrevenue.gov/pdf/ip24.pdf#page=2
+    - title: 2025 Form K-40 instructions
+      href: https://www.ksrevenue.gov/pdf/ip25.pdf#page=2
     - title: Kansas Notice 24-08 Changes to individual income tax
       href: https://www.ksrevenue.gov/taxnotices/notice24-08.pdf#page=2
-    - title: Kan. Stat. § 79-32,121 (a) 
+    - title: Kan. Stat. 79-32,121 (a)
       href: https://casetext.com/statute/kansas-statutes/chapter-79-taxation/article-32-income-tax/section-79-32121-kansas-exemption-for-an-individual

policyengine_us/parameters/gov/states/ks/tax/income/exemptions/disabled_veteran/base.yaml

@@ -1,6 +1,7 @@
 description: Kansas provides the following exemption amount for disabled veterans.
 values:
   2023-01-01: 2_250
+  2024-01-01: 2_320
 
 metadata:
   period: year
@@ -9,9 +10,11 @@ metadata:
   reference:
   - title: 2023 Form K-40 instructions
     href: https://www.ksrevenue.gov/pdf/ip23.pdf#page=6
-  - title: 2023 Form K-40 
+  - title: 2023 Form K-40
     href: https://www.ksrevenue.gov/pdf/k-4023.pdf#page=2
   - title: 2024 Form K-40 instructions
     href: https://www.ksrevenue.gov/pdf/ip24.pdf#page=2
-  - title: KS Stat § 79-32,121 (2023) (b)
+  - title: 2025 Form K-40 instructions
+    href: https://www.ksrevenue.gov/pdf/ip25.pdf#page=2
+  - title: KS Stat 79-32,121 (2023) (b)
     href: https://law.justia.com/codes/kansas/chapter-79/article-32/section-79-32-121/

policyengine_us/parameters/gov/states/ks/tax/income/rates/joint.yaml

@@ -31,7 +31,9 @@ metadata:
     href: https://www.ksrevenue.gov/pdf/ip23.pdf#page=32
   - title: 2024 Form K-40 instructions
     href: https://www.ksrevenue.gov/pdf/ip24.pdf#page=34
-  - title: Kansas 2022 Statute Article 32 §79-32,110_k
+  - title: 2025 Form K-40 instructions
+    href: https://www.ksrevenue.gov/pdf/ip25.pdf#page=34
+  - title: Kansas 2022 Statute Article 32 79-32,110_k
     href: http://www.kslegislature.org/li/b2023_24/statute/079_000_0000_chapter/079_032_0000_article/079_032_0110_section/079_032_0110_k/
   - title: Kansas Notice 24-08 Changes to individual income tax
     href: https://www.ksrevenue.gov/taxnotices/notice24-08.pdf#page=2

policyengine_us/parameters/gov/states/ks/tax/income/rates/other.yaml

@@ -29,7 +29,11 @@ metadata:
     href: https://www.ksrevenue.gov/pdf/ip22.pdf
   - title: 2023 Form K-40 instructions
     href: https://www.ksrevenue.gov/pdf/ip23.pdf#page=32
-  - title: Kansas 2022 Statute Article 32 §79-32,110_k
+  - title: 2024 Form K-40 instructions
+    href: https://www.ksrevenue.gov/pdf/ip24.pdf#page=34
+  - title: 2025 Form K-40 instructions
+    href: https://www.ksrevenue.gov/pdf/ip25.pdf#page=34
+  - title: Kansas 2022 Statute Article 32 79-32,110_k
     href: http://www.kslegislature.org/li/b2023_24/statute/079_000_0000_chapter/079_032_0000_article/079_032_0110_section/079_032_0110_k/
   - title: Kansas Notice 24-08 Changes to individual income tax
     href: https://www.ksrevenue.gov/taxnotices/notice24-08.pdf#page=2

policyengine_us/parameters/gov/states/ks/tax/income/rates/zero_tax_threshold.yaml

@@ -14,8 +14,10 @@ metadata:
     href: https://www.ksrevenue.gov/pdf/ip23.pdf#page=32
   - title: 2024 Form K-40 instructions
     href: https://www.ksrevenue.gov/pdf/ip24.pdf#page=3
+  - title: 2025 Form K-40 instructions
+    href: https://www.ksrevenue.gov/pdf/ip25.pdf#page=3
   # The minimum filing requirement only appears in the tax forms, not in the legal code
-  - title: Kansas 2022 Statute | Article 32 | §79-32,110_(e)
+  - title: Kansas 2022 Statute Article 32 79-32,110_(e)
     href: http://www.kslegislature.org/li/b2023_24/statute/079_000_0000_chapter/079_032_0000_article/079_032_0110_section/079_032_0110_k/