Kansas House Bill HB2084

Kansas 2025-2026 Regular Session

• Introduced: 1/23/25
• Refer: 1/23/25

Caption

Allowing an itemized deduction for certain wagering losses for individual income tax purposes.

Summary

HB 2084 amends Kansas individual income tax law to add wagering losses to the list of allowable Kansas itemized deductions beginning with tax year 2025. Under the bill, taxpayers who itemize may deduct 100% of losses from wagering transactions, in addition to the existing full deductions for charitable contributions, medical expenses, mortgage interest, and real and personal property taxes. The bill keeps the current structure of Kansas itemized deductions and simply expands the categories of expenses that may be claimed. The measure updates K.S.A. 79-32,120, which governs the Kansas itemized deduction, and repeals the existing version of that statute. It would affect individual income taxpayers who report gambling activity and itemize deductions on their Kansas returns. The bill does not create a new tax credit or separate gambling-loss provision; instead, it integrates wagering losses into the state itemized deduction framework, aligning Kansas law more closely with the federal concept of deductible wagering losses under section 165(d) of the Internal Revenue Code. Because no committee transcript or recorded vote is provided, the overall sentiment cannot be measured from debate or roll call. Based on the bill text and caption, the proposal appears straightforward and technical, focused on tax conformity and taxpayer relief for gambling losses rather than a broader policy change. The absence of recorded opposition or support in the provided materials suggests no documented controversy in the available record. The main point of contention, if any, would likely be whether Kansas should allow full deduction of wagering losses at the state level and how that change might affect state revenue. Supporters would likely view the bill as a fairness or conformity measure for taxpayers with gambling income, while critics could be concerned about reduced tax collections or the policy implications of subsidizing gambling activity. However, no specific objections or amendments are reflected in the materials provided.

Impact

HB 2084 would amend Kansas income tax law by expanding the Kansas itemized deduction to include 100% of wagering losses for tax years beginning on and after January 1, 2025. It would modify K.S.A. 79-32,120, the statute governing itemized deductions for individual income tax, and repeal the existing version of that section. The bill primarily affects individual taxpayers who itemize deductions and have gambling-related losses, while leaving the rest of the Kansas itemized deduction structure intact.

Sentiment

The available record shows no committee discussion and no votes, so there is no documented legislative sentiment from debate or roll call. From the bill’s text and caption, the measure appears to be a technical tax change with a narrow taxpayer focus, suggesting a generally neutral or routine policy presentation rather than a highly polarized proposal.

Contention

No specific points of contention are documented in the provided materials. The likely policy issue is whether Kansas should permit itemized deduction of wagering losses and what effect that would have on state revenue. Potential supporters would emphasize tax conformity and fairness for taxpayers with gambling losses, while potential opponents might question the revenue impact or the policy choice to extend tax relief to gambling activity.