Kansas2026Passed Legislature

HB2084

Allowing a Tax Deduction for Certain Gambling Losses

Last scannedAug 24, 2026, 9:52 AM

In one sentence

This bill adds wagering losses to the list of expenses Kansas taxpayers can subtract from their income if they choose to itemize deductions starting in tax year 2025.

Adds a deduction for losses from wagering transactions allowed under federal law section 165(d) to the Kansas itemized deduction rules.
Sets this new deduction at 100% of qualifying amounts starting in tax years beginning on or after January 1, 2025.

Individuals who choose to take the Kansas itemized deduction instead of the standard deduction for tax year 2025 and later.
Taxpayers with losses from wagering transactions that qualify under federal internal revenue code section 165(d).

The new deduction only applies to tax years starting on or after January 1, 2025.
Taxpayers must choose the itemized deduction option; this rule does not apply if they take the standard deduction.

Plain language

Itemized Deduction: A list of specific expenses a taxpayer can subtract from their income to lower taxes, instead of taking the standard deduction.
Wagering Losses: Money lost while gambling or betting that is allowed as a tax write-off under federal rules in section 165(d).

Official record

Validated

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

Official activity