Providing for an increased amount of income for eligibility of individuals for the selective assistance for effective senior relief income tax credit.

HB 2058 increases the income threshold for Kansas seniors to qualify for the Selective Assistance for Effective Senior Relief (SAFESR) tax credit. It raises the limit from the previous 120% of the federal poverty level to $28,000 in household income for tax years 2025 and beyond, with future annual increases tied to the federal cost-of-living adjustment. The credit allows eligible seniors aged 65+ who own their primary residence to claim 75% of their property taxes paid, up to the credit limit. This directly affects low-income senior homeowners who meet the new income requirement, replacing the prior eligibility standard. The bill amends Kansas tax law to implement this change, effective January 2025.