Source

File: wp-includes/kses.php

function kses_init_filters() {
	// Normal filtering.
	add_filter( 'title_save_pre', 'wp_filter_kses' );

	// Comment filtering.
	if ( current_user_can( 'unfiltered_html' ) ) {
		add_filter( 'pre_comment_content', 'wp_filter_post_kses' );
	} else {
		add_filter( 'pre_comment_content', 'wp_filter_kses' );
	}

	// Post filtering.
	add_filter( 'content_save_pre', 'wp_filter_post_kses' );
	add_filter( 'excerpt_save_pre', 'wp_filter_post_kses' );
	add_filter( 'content_filtered_save_pre', 'wp_filter_post_kses' );
}