he proposed the Retire Tax Free plan, which plans to eliminate the Kansas income tax on Social Security benefits, pensions, and distributions from retirement accounts such as 401K’s
Eliminate Kansas income tax on Social Security benefits, pensions, and retirement-account distributions.
Occurrences
his new proposal that would eliminate state retirement taxes for retirees
Evidence
Kansas law currently excludes from Kansas income tax amounts received as Social Security benefits included in federal AGI for taxable years beginning after December 31, 2023. The same statute also lists several retirement-related subtractions, including certain retirement and pension benefits paid to retired federal employees, armed forces retirees, railroad retirees, and some city and board of public utilities retirees.
Kansas statute 79-32,110a still imposes a tax on ordinary income portions of lump-sum distributions from pension and other plans. That is direct evidence that retirement-account distributions are not fully eliminated from Kansas income tax law.
The live 2026 Kansas Statutes index still includes Chapter 79, Taxation, and the page footer shows it was updated on June 19, 2026.
The report shows SB 296 was enacted on May 18, 2026, abolishing the military retirees income tax refund fund and the Native American veterans' income tax refund fund.
A Senate bill to exclude Social Security payments from household income for homestead claims was introduced, heard, and died in committee on April 10, 2026.
Kansas adjusted gross income begins with federal adjusted gross income and then applies listed subtractions. The statute now subtracts Social Security benefits included in federal AGI for taxable years after December 31, 2023. It also lists selected retirement-related subtractions, including federal or armed-forces retirement benefits, railroad supplemental annuities, certain city and board-of-public-utilities retirement allowances, and Washburn University retirement benefits.
The 2025 Kansas income tax instructions tell taxpayers to enter taxable Social Security benefits on Schedule S line A10. For line A14, they describe only retirement benefits specifically exempt from Kansas income tax and list examples such as federal civil service or armed-forces retirement, Railroad Retirement benefits, KPERS annuities, Kansas police and fire pensions, Kansas Teachers' Retirement annuities, and other named public plans.
The Kansas income-tax statute index still includes K.S.A. 79-32,110a, titled "Tax imposed on ordinary income portions of lump sum distributions from pension and other plans."
The 2025 Kansas Schedule S form separately includes a line for "Pensions, IRA distributions & annuities" in additional income reporting, while the subtraction instructions identify only Social Security and specifically exempt retirement benefits for subtraction.
The official 2022 Kansas results show Laura Kelly and David Toland winning the governor and lieutenant governor race with 499,849 votes, while Derek Schmidt and Katie Sawyer received 477,591 votes.
Schmidt's official House biography says he has represented Kansas's Second Congressional District since January 3, 2025, previously served 12 years as Kansas attorney general, and before that served in the Kansas Senate.
AP reported that Kansas legislators approved a 2024 tax-cut bill after a compromise between Gov. Laura Kelly and Republican legislative leaders, and that the bill included relief for Social Security benefits along with broader income and property tax changes.
The 2026 actions report lists SB 215, a bill excluding Social Security payments from household income for certain homestead claims, as introduced, referred, heard, and then dying in committee on April 10, 2026.
Assessments
Kansas has eliminated state income tax on Social Security benefits and continues to exempt some specified retirement benefits, so a meaningful part of the promised retirement-income tax relief exists in law. But the promise was broader: pensions and retirement-account distributions generally are not universally exempt, and Kansas still taxes at least some pension-plan and retirement-account distributions. Schmidt also lost the 2022 governor's race, and the major Social Security tax change appears to have been enacted later by Gov. Laura Kelly and Kansas legislative leaders rather than through documented Schmidt action. That supports partial credit for the outcome, not full delivery by the candidate.
Kansas now exempts Social Security benefits from state income tax and already exempts some specific pension or retirement income categories, so part of the promise aligns with current law. But the full promise was broader: eliminating Kansas income tax on Social Security benefits, pensions, and retirement-account distributions generally. Evidence indicates Kansas still taxes at least some retirement-account distributions and does not provide a universal exemption for all pensions and retirement income. There is also no evidence here that Derek Schmidt personally wrote, sponsored, or materially advanced a successful measure delivering the broader result. On the federal-office credit standard, that supports partial rather than full delivery.
Kansas law has eliminated state income tax on Social Security benefits for tax years after December 31, 2023, and it exempts some pension and retirement benefits. However, the promise covered Social Security benefits, pensions, and retirement-account distributions broadly. The evidence shows Kansas still taxes at least some ordinary income portions of lump-sum pension and plan distributions, so the full promised elimination has not been delivered. Because a substantial part of the promised outcome exists in Kansas law but the universal pension and retirement-account exemption is incomplete, this is partial rather than delivered.