{"data":{"id":"us-ks/k.s.a.-79-32-116","jurisdiction":"us-ks","citation":"K.S.A. 79-32,116","heading":"Kansas taxable income of an individual.","body":"The Kansas taxable income of an individual shall be his or her Kansas adjusted gross income less his or her Kansas deductions and Kansas personal exemptions.","path":["Chapter 79.—TAXATION","Article 32.—INCOME TAX"],"source_url":"https://www.ksrevisor.gov/statutes/chapters/ch79/079_032_0116.html","current_through":"2025 legislative session","vintage":"","retrieved_at":"2026-09-04T15:15:15Z","sha256":"db849730f2f2d5c86b4353176e845d8d829b9c8c75dcd24d794aabf614c4496e","source_id":"us-ks","stale":false,"prev":"us-ks/k.s.a.-79-32-115","next":"us-ks/k.s.a.-79-32-117"},"notice":"GroundRules: Original legal text. Not legal advice."}