Providing an income tax subtraction modification for sales or taking of property subject to eminent domain.

HB 2189 would amend Kansas tax law to allow property owners to subtract compensation received from the sale or government seizure (eminent domain) of their property from their state income tax calculation. This change directly affects Kansas residents and businesses who have property taken for public projects like roads, schools, or infrastructure. The bill adds a new subtraction to the calculation of Kansas adjusted gross income, reducing taxable income for these property owners. This adjustment provides a specific tax relief for the unique financial impact of eminent domain proceedings without altering broader tax rates.