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Kansas House Bill HB2036

Kansas 2023-2024 Regular Session

Kansas House Bill HB2036 Compare Versions

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1-Senate Substitute for HOUSE BILL No. 2036
2-AN ACT concerning taxation; relating to income tax; modifying tax rates for individuals;
3-eliminating the income limit to qualify for a subtraction modification for social
4-security income; increasing the Kansas standard deduction and the Kansas personal
5-exemption; relating to privilege tax; decreasing the normal tax rate; relating to
6-property tax; increasing the extent of exemption for residential property from the
7-statewide school levy; decreasing the rate of ad valorem tax imposed by a school
8-district; abolishing the local ad valorem tax reduction fund and the county and city
9-revenue sharing fund and providing for certain transfers to the state school district
10-finance fund; relating to sales and compensating use tax; reducing the state rate of tax
11-on sales of food and food ingredients; modifying the percent credited to the state
12-highway fund from revenue collected; amending K.S.A. 65-163j, 65-3306, 65-3327,
13-75-2556, 79-1107, 79-1108 and 79-1479 and K.S.A. 2023 Supp. 72-5142, 74-8768,
14-79-201x, 79-2988, 79-32,110, 79-32,117, 79-32,119, 79-32,121, 79-3603, 79-3603d,
15-79-3620, 79-3703 and 79-3710 and repealing the existing sections; also repealing
16-K.S.A. 19-2694, 79-2960, 79-2961, 79-2962, 79-2965, 79-2966 and 79-2967 and
17-K.S.A. 2023 Supp. 79-2959 and 79-2964.
1+Session of 2023
2+HOUSE BILL No. 2036
3+By Representatives Proctor, Blex, Buehler, Butler, Clifford, Collins, Dodson, Ellis,
4+Johnson, Neelly, Thompson and Turk
5+1-17
6+AN ACT concerning property taxation; relating to exemptions; creating a
7+property tax exemption for homestead property of certain retired and
8+disabled veterans.
189 Be it enacted by the Legislature of the State of Kansas:
19-New Section 1. On July 1, 2024, the director of accounts and
20-reports shall transfer all moneys in the local ad valorem tax reduction
21-fund to the state general fund. On July 1, 2024, all liabilities of the local
22-ad valorem tax reduction fund are hereby transferred to and imposed on
23-the state general fund, and the local ad valorem tax reduction fund is
24-hereby abolished.
25-New Sec. 2. On July 1, 2024, the director of accounts and reports
26-shall transfer all moneys in the county and city revenue sharing fund to
27-the state general fund. On July 1, 2024, all liabilities of the county and
28-city revenue sharing fund are hereby transferred to and imposed on the
29-state general fund, and the county and city revenue sharing fund is
30-hereby abolished.
31-New Sec. 3. On August 15, 2024, and each August 15 thereafter,
32-the director of the budget, in consultation with the director of property
33-valuation, shall certify to the director of accounts and reports if the tax
34-levied pursuant to K.S.A. 72-5142, and amendments thereto, is
35-decreased from 20 mills or the exemption provided by K.S.A. 79-201x,
36-and amendments thereto, is increased from $42,049 for any tax year.
37-The director of the budget shall certify to the director of accounts and
38-reports and shall transfer a copy of such certification to the director of
39-legislative research, the amount of revenue that the decrease in property
40-tax would have generated for the tax year if such tax was levied
41-pursuant to K.S.A. 72-5142, and amendments thereto, at the rate of 20
42-mills and the difference in the amount of revenue that the increase in
43-the exemption provided by K.S.A. 79-201x, and amendments thereto,
44-would have generated for the tax year if the exemption amount was
45-$42,049. Upon receipt of such certification, or as soon thereafter as
46-moneys are available, the director of accounts and reports shall transfer
47-such certified amount from the state general fund to the state school
48-district finance fund of the department of education.
49-Sec. 4. On and after July 1, 2024, K.S.A. 65-163j is hereby
50-amended to read as follows: 65-163j. (a) The dedicated source of
51-revenue for repayment of a loan to a municipality may include service
52-charges, connection fees, special assessments, property taxes, grants or
53-any other source of revenue lawfully available to the municipality for
54-such purpose. In order to ensure repayment by municipalities of the
55-amounts of loans provided under this act, the secretary, after
56-consultation with the governing body of any municipality which that
57-receives a loan, may adopt charges to be levied against individuals and
58-entities served by the project. Any such charges shall remain in effect
59-until the total amount of the loan, and any interest thereon, has been
60-repaid. The charges shall, insofar as is practicable, be equitably
61-assessed and may be in the form of a surcharge to the existing charges
62-of the municipality. The governing body of any municipality which
63-that receives a loan under this act shall collect any charges established
64-by the secretary and shall pay the moneys collected therefrom to the
65-secretary in accordance with procedures established by the secretary.
66-(b) Upon the failure of a municipality to meet the repayment terms
67-and conditions of the agreement, the secretary may order the treasurer
68-of the county in which the municipality is located to pay to the Senate Substitute for HOUSE BILL No. 2036—page 2
69-secretary such portion of the municipality's share of the local ad
70-valorem tax reduction fund as may be necessary to meet the terms of
71-the agreement, notwithstanding the provisions of K.S.A. 79-2960 and
72-79-2961, and amendments thereto. Upon the issuance of such an order,
73-the municipality shall not be required to make the tax levy reductions
74-otherwise required by K.S.A. 79-2960 and 79-2961, and amendments
75-thereto.
76-(c) Municipalities which that are provided with loans under this
77-act shall maintain project accounts in accordance with generally
78-accepted government accounting standards.
79-(d)(c) Any loans received by a municipality under the provisions
80-of this act shall be construed to be bonds for the purposes of K.S.A. 10-
81-1116 and 79-5028, and amendments thereto, and the amount of such
82-loans shall not be included within any limitation on the bonded
83-indebtedness of the municipality.
84-Sec. 5. On and after July 1, 2024, K.S.A. 65-3306 is hereby
85-amended to read as follows: 65-3306. The secretary's annual request for
86-appropriations to the water pollution control account shall be based on
87-an estimate of the fiscal needs for the ensuing budget year, less any
88-amounts received by the secretary from any public or private grants or
89-contributions and moneys in such account shall be used solely for the
90-purposes provided for by this act. Moneys allocated to a municipality
91-shall be encumbered as an expenditure of this account upon the formal
92-letting of a contract for the improvement notwithstanding the date on
93-which when actual payment is made of the state financial assistance.
94-Any municipality may contribute moneys to the state water pollution
95-control account. If there are no uncommitted or unencumbered moneys
96-in the water pollution control account, any municipality applying for
97-any water pollution control project as defined in K.S.A. 65-3302, and
98-amendments thereto, shall as a condition of such application certify in
99-writing to the secretary that a contribution in the amount of twenty-five
100-percent (25%) of the eligible cost of such project will be made to the
101-water pollution control account by such municipality prior to formal
102-letting of a construction contract. Upon receipt by the secretary, each
103-such contribution shall be retained in a subaccount of the water
104-pollution control account for use solely in the project for which the
105-municipality has made application.
106-Notwithstanding the provisions of K.S.A. 79-2960 and 79-2961, any
107-municipality applying for such a water pollution control project may
108-make such contribution from all or such part of its share of the local ad
109-valorem tax reduction fund as may be necessary for such purpose, and
110-to the extent such fund is pledged and used for such purpose the
111-municipality shall not be required to make the tax levy reductions
112-otherwise required by K.S.A. 79-2960 and 79-2961. Taxes levied by
113-any municipality by reason of its failure to make such reduction in its
114-levies shall not be subject to or be considered in computing the
115-aggregate limitation upon the levy of taxes by such municipality under
116-the provisions of K.S.A. 79-5003.
117-Sec. 6. On and after July 1, 2024, K.S.A. 65-3327 is hereby
118-amended to read as follows: 65-3327. (a) The dedicated source of
119-revenue for repayment of the loans may include service charges,
120-connection fees, special assessments, property taxes, grants or any
121-other source of revenue lawfully available to the municipality for such
122-purpose. In order to ensure repayment by municipalities of the amounts
123-of loans provided under K.S.A. 65-3321 through 65-3329, and
124-amendments thereto, the secretary, after consultation with the
125-governing body of any municipality which receives a loan, may adopt
126-charges to be levied against users of the project. Any such charges shall
127-remain in effect until the total amount of the loan, and any interest
128-thereon, has been repaid. The charges shall, insofar as is practicable, be
129-equitably assessed and may be in the form of a surcharge to the existing
130-charges of the municipality. The governing body of any municipality
131-which receives a loan under K.S.A. 65-3321 through 65-3329, and
132-amendments thereto, shall collect any charges established by the Senate Substitute for HOUSE BILL No. 2036—page 3
133-secretary and shall pay the moneys collected therefrom to the secretary
134-in accordance with procedures established by the secretary.
135-(b) Upon the failure of a municipality to meet the repayment terms
136-and conditions of the agreement, the secretary may order the treasurer
137-of the county in which the municipality is located to pay to the
138-secretary such portion of the municipality's share of the local ad
139-valorem tax reduction fund as may be necessary to meet the terms of
140-the agreement, notwithstanding the provisions of K.S.A. 79-2960 and
141-79-2961 and amendments thereto. Upon the issuance of such an order,
142-the municipality shall not be required to make the tax levy reductions
143-otherwise required by K.S.A. 79-2960 and 79-2961 and amendments
144-thereto.
145-(c) Municipalities which that are provided with loans under
146-K.S.A. 65-3321 through 65-3329, and amendments thereto, shall
147-maintain project accounts in accordance with generally accepted
148-government accounting standards.
149-(d)(c) Municipalities which that receive a grant and an allowance
150-under the federal act with respect to project costs for which a loan was
151-provided under K.S.A. 65-3321 through 65-3329, and amendments
152-thereto, shall promptly repay such loan to the extent of the allowance
153-received under the federal act.
154-(e)(d) Any loans received by a municipality under the provisions
155-of K.S.A. 65-3321 through 65-3329, and amendments thereto, shall be
156-construed to be bonds for the purposes of K.S.A. 10-1116 and 79-5028,
157-and amendments thereto, and the amount of such loans shall not be
158-included within any limitation on the bonded indebtedness of the
159-municipality.
160-Sec. 7. On and after July 1, 2024, K.S.A. 2023 Supp. 72-5142 is
161-hereby amended to read as follows: 72-5142. (a) The board of
162-education of each school district shall levy an ad valorem tax upon the
163-taxable tangible property of the school district in the school years
164-specified in subsection (b) for the purpose of:
165-(1) Financing that portion of the school district's general fund
166-budget that is not financed from any other source provided by law;
167-(2) paying a portion of the costs of operating and maintaining
168-public schools in partial fulfillment of the constitutional obligation of
169-the legislature to finance the educational interests of the state; and
170-(3) with respect to any redevelopment school district established
171-prior to July 1, 1997, pursuant to K.S.A. 12-1771, and amendments
172-thereto, paying a portion of the principal and interest on bonds issued
173-by cities under authority of K.S.A. 12-1774, and amendments thereto,
174-for the financing of redevelopment projects upon property located
175-within the school district.
176-(b) The tax required under subsection (a) shall be levied at a rate
177-of 20 19.5 mills in the school years 2023-2024 and 2024-2025 and
178-2025-2026.
179-(c) The proceeds from the tax levied by a district under authority
180-of this section, except the proceeds of such tax levied for the purpose
181-described in subsection (a)(3), shall be remitted to the state treasurer in
182-accordance with the provisions of K.S.A. 75-4215, and amendments
183-thereto. Upon receipt of each such remittance, the state treasurer shall
184-deposit the entire amount in the state treasury to the credit of the state
185-school district finance fund.
186-(d) No school district shall proceed under K.S.A. 79-1964, 79-
187-1964a or 79-1964b, and amendments thereto.
188-Sec. 8. On and after July 1, 2024, K.S.A. 2023 Supp. 74-8768 is
189-hereby amended to read as follows: 74-8768. (a) There is hereby
190-created the expanded lottery act revenues fund in the state treasury. All
191-expenditures and transfers from such fund shall be made in accordance
192-with appropriation acts. All moneys credited to such fund shall be
193-expended or transferred only for the purposes of reduction of state debt,
194-state infrastructure improvements, the university engineering initiative
195-act, reduction of local ad valorem tax in the same manner as provided
196-for allocation of amounts in the local ad valorem tax reduction fund and Senate Substitute for HOUSE BILL No. 2036—page 4
197-reduction of the unfunded actuarial liability of the system attributable
198-to the state of Kansas and participating employers under K.S.A. 74-
199-4931, and amendments thereto, by the Kansas public employees
200-retirement system.
201-(b) On July 1, 2021, July 1, 2022, July 1, 2023, July 1, 2024, July
202-1, 2025, July 1, 2026, July 1, 2027, July 1, 2028, July 1, 2029, July 1,
203-2030, and July 1, 2031, or as soon thereafter such date as moneys are
204-available, the first $10,500,000 credited to the expanded lottery act
205-revenues fund shall be transferred by the director of accounts and
206-reports from the expanded lottery act revenues fund in one or more
207-substantially equal amounts, to each of the following: The Kan-grow
208-engineering fund – KU, Kan-grow engineering fund – KSU and Kan-
209-grow engineering fund – WSU. Each such special revenue fund shall
210-receive $3,500,000 annually in each of such years. Commencing in
211-fiscal year 2014, after such transfer has been made, 50% of the
212-remaining moneys credited to the fund shall be transferred on a
213-quarterly basis by the director of accounts and reports from the fund to
214-the Kansas public employees retirement system fund to be applied to
215-reduce the unfunded actuarial liability of the system attributable to the
216-state of Kansas and participating employers under K.S.A. 74-4931 et
217-seq., and amendments thereto, until the system as a whole attains an
218-80% funding ratio as certified by the board of trustees of the Kansas
219-public employees retirement system.
220-Sec. 9. On and after July 1, 2024, K.S.A. 75-2556 is hereby
221-amended to read as follows: 75-2556. (a) The state librarian shall
222-determine the amount of the grant-in-aid each eligible local public
223-library is to receive based on the latest population census figures as
224-certified by the division of the budget.
225-(b) Except as provided by subsection (d), no local public library
226-shall be eligible for any state grants-in-aid if the total amount of the
227-following paragraphs is less than the total amount produced from such
228-sources for the same library for the previous year, based on the
229-information contained in the official annual budgets of municipalities
230-that are filed with the division of accounts and reports in accordance
231-with K.S.A. 79-2930, and amendments thereto:
232-(1) The amount produced by the local ad valorem tax levies for
233-the current year expenses for such library;
234-(2) the amount of moneys received from the local ad valorem tax
235-reduction fund for current year expenses for such library;
236-(3) the amount of moneys received from taxes levied upon motor
237-vehicles under the provisions of K.S.A. 79-5101 et seq., and
238-amendments thereto, for current year expenses for such library; and
239-(4)(3) the amount of moneys received in the current year from
240-collections of unpaid local ad valorem tax levies for prior year expenses
241-for such library.
242-(c) Local public library districts in which the assessed valuation
243-decreases shall remain eligible for state grants-in-aid so long as the ad
244-valorem tax mill rate for the support of such library has not been
245-reduced below the mill rate imposed for such purpose for the previous
246-year.
247-(d) If a local public library fails to qualify for eligibility for any
248-state grants-in-aid under subsection (b), the state librarian shall have the
249-power to continue the eligibility of a local public library for any state
250-grants-in-aid if the state librarian, after evaluation of all the
251-circumstances, determines that the legislative intent for maintenance of
252-local tax levy support for the on-going operations of the library is being
253-met by the library district.
254-(e) The distribution so determined shall be apportioned and paid
255-on February 15 of each year.
256-Sec. 10. On and after July 1, 2024, K.S.A. 2023 Supp. 79-201x is
257-hereby amended to read as follows: 79-201x. (a) For taxable year 2022
258-2024, and all taxable years thereafter, the following described property,
259-to the extent herein specified, shall be and is hereby exempt from the
260-property tax levied pursuant to the provisions of K.S.A. 72-5142, and Senate Substitute for HOUSE BILL No. 2036—page 5
261-amendments thereto: Property used for residential purposes to the
262-extent of $40,000 $100,000 of its appraised valuation.
263-(b) For taxable year 2023, and all taxable years thereafter, the
264-dollar amount of the extent of appraised valuation that is exempt
265-pursuant to subsection (a) shall be adjusted to reflect the average
266-percentage change in statewide residential valuation of all residential
267-real property for the preceding 10 years. Such average percentage
268-change shall not be less than zero. The director of property valuation
269-shall calculate the average percentage change for purposes of this
270-annual adjustment and calculate the dollar amount of the extent of
271-appraised valuation that is exempt pursuant to this section each year.
272-Sec. 11. On and after July 1, 2024, K.S.A. 79-1107 is hereby
273-amended to read as follows: 79-1107. (a) Every national banking
274-association and state bank located or doing business within the state
275-shall pay to the state for the privilege of doing business within the state
276-a tax according to or measured by its net income for the next preceding
277-taxable year to be computed as provided in this act. Such tax shall
278-consist of a normal tax and a surtax and shall be computed as follows:
279-(a)(1) For tax year 2024, and all tax years thereafter, the normal
280-tax shall be an amount equal to 2 
10+Section 1. (a) (1) All homestead property owned and actually and
11+regularly occupied and used predominantly as a residence by a disabled
12+veteran or any surviving spouse thereof, to the extent herein specified,
13+shall be and is exempt from property or ad valorem taxes levied under the
14+laws of the state of Kansas, as follows:
15+(2) (A) (i) Such homestead property used by a disabled veteran who
16+has received at least a 30% but less than 40% disability rating for a
17+service-connected disability from the United States department of veterans
18+affairs, or any surviving spouse thereof, shall be entitled to an exemption
19+of 60% of such homestead property's assessed value.
20+(ii) Such homestead property used by a disabled veteran who has
21+received a disability rating of at least 40% but less than 50% for a service-
22+connected disability from the United States department of veterans affairs,
23+or any surviving spouse thereof, shall be entitled to an exemption of 70%
24+of such homestead property's assessed value.
25+(iii) Such homestead property used by a disabled veteran who has
26+received a disability rating of at least 50% but less than 60% for a service-
27+connected disability from the United States department of veterans affairs,
28+or any surviving spouse thereof, shall be entitled to an exemption of 80%
29+of such homestead property's assessed value.
30+(iv) Such homestead property used by a disabled veteran who has
31+received a disability rating of at least 60% but less than 70% for a service-
32+connected disability from the United States department of veterans affairs,
33+or any surviving spouse thereof, shall be entitled to an exemption of 90%
34+of such homestead property's assessed value.
35+(B) Such homestead property used by a disabled veteran who is
36+permanently confined to a wheelchair or has received a disability rating of
37+at least 70% for a service-connected disability from the United States
38+department of veterans affairs, or any surviving spouse thereof, shall be
39+exempt from all such taxes.
28140 1
282-/4% 1.94% of such net income; and
283-(b)(2) the surtax shall be an amount equal to 2 
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75+(C) Such homestead property used by a disabled veteran who is 65
76+years of age or older, or any surviving spouse thereof, shall be exempt
77+from all such taxes.
78+(b) (1) Any exemption granted pursuant to subsection (a)(2)(A) shall
79+be in addition to any refund granted under the homestead property tax
80+refund act, K.S.A. 79-4501 et seq., and amendments thereto.
81+(2) Any homestead property that is granted an exemption under
82+subsection (a)(2)(B) or (C) shall not be eligible for any exemption under
83+subsection (a)(2)(A) or a refund under the homestead property tax refund
84+act, K.S.A. 79-4501 et seq., and amendments thereto.
85+(3) Any surviving spouse who is granted an exemption under this
86+section shall not be entitled to such exemption if such surviving spouse
87+remarries.
88+(c) The provisions of this section shall apply to all taxable years
89+commencing after December 31, 2023.
90+(d) As used in this section:
91+(1) "Armed forces" means the army, navy, air force, marine corps,
92+space force, coast guard and the reserve components thereof;
93+(2) "disabled veteran" means a former member of the armed forces of
94+the United States or the air or army national guard of any state who left
95+such service with an honorable discharge or a date of medical discharge
96+and has received a disability rating for a service-connected disability from
97+the United States department of veterans affairs; and
98+(3) "homestead" means the same as defined in K.S.A. 79-4502, and
99+amendments thereto.
100+(e) If any provision of this section or the application thereof to any
101+person or circumstance is held invalid, the invalidity shall not affect other
102+provisions or applications of this section that can be given effect without
103+the invalid provision or application.
104+Sec. 2. This act shall take effect and be in force from and after its
105+publication in the statute book.
284106 1
285-/8% 2.125% of
286-such net income in excess of $25,000.
287-(b) The tax levied shall be in lieu of ad valorem taxes which might
288-otherwise be imposed by the state or political subdivisions thereof upon
289-shares of capital stock or the intangible assets of national banking
290-associations and state banks.
291-Sec. 12. On and after July 1, 2024, K.S.A. 79-1108 is hereby
292-amended to read as follows: 79-1108. (a) Every trust company and
293-savings and loan association located or doing business within the state
294-shall pay to the state for the privilege of doing business within the state
295-a tax according to or measured by its net income for the next preceding
296-taxable year to be computed as provided in this act. Such tax shall
297-consist of a normal tax and a surtax and shall be computed as follows:
298-(a)(1) For tax year 2024, and all tax years thereafter, the normal
299-tax on every trust company and savings and loan association shall be an
300-amount equal to 2 
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302-/4% 1.93% of such net income; and
303-(b)(2) the surtax on every trust company and savings and loan
304-association shall be an amount equal to 2
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306-/4% 2.25% of such net
307-income in excess of $25,000.
308-(b) The tax levied shall be in lieu of ad valorem taxes which might
309-otherwise be imposed by the state or political subdivision thereof upon
310-shares of capital stock or other intangible assets of trust companies and
311-savings and loan associations.
312-Sec. 13. On and after July 1, 2024, K.S.A. 79-1479 is hereby
313-amended to read as follows: 79-1479. (a) On or before January 15,
314-1992, and quarterly thereafter, the county or district appraiser shall
315-submit to the director of property valuation a progress report indicating
316-actions taken during the preceding quarter calendar year to implement
317-the appraisal of property in the county or district. Whenever the
318-director of property valuation shall determine that any county has
319-failed, neglected or refused to properly provide for the appraisal of
320-property or the updating of the appraisals on an annual basis in
321-substantial compliance with the provisions of law and the guidelines
322-and timetables prescribed by the director, the director shall file with the
323-state board of tax appeals a complaint stating the facts upon which the
324-director has made the determination of noncompliance as provided by
325-K.S.A. 79-1413a, and amendments thereto. If, as a result of such
326-proceeding, the state board of tax appeals finds that the county is not in
327-substantial compliance with the provisions of law and the guidelines
328-and timetables of the director of property valuation providing for the
329-appraisal of all property in the county or the updating of the appraisals
330-on an annual basis, it shall order the immediate assumption of the
331-duties of the office of county appraiser by the director of the division of
332-property valuation until such time as the director of property valuation Senate Substitute for HOUSE BILL No. 2036—page 6
333-determines that the county is in substantial compliance with the
334-provisions of law. In addition, the board shall order the state treasurer
335-to withhold all or a portion of the county's entitlement to moneys from
336-either or both of the local ad valorem tax reduction fund and the city
337-and county revenue sharing fund for the year following the year in
338-which the order is issued. Upon service of any such order on the board
339-of county commissioners, the appraiser shall immediately deliver to the
340-director of property valuation, or the director's designee, all books,
341-records and papers pertaining to the appraiser's office.
342-Any county for which the director of the division of property
343-valuation is ordered by the state board of tax appeals to assume the
344-responsibility and duties of the office of county appraiser shall
345-reimburse the state for the actual costs incurred by the director of the
346-division of property valuation in the assumption and carrying out of
347-such responsibility and duties, including any contracting costs in the
348-event it is necessary for the director of property valuation to contract
349-with private appraisal firms to carry out such responsibilities and
350-duties.
351-(b) On or before June 1 of each year, the director of property
352-valuation shall review the appraisal of property in each county or
353-district to determine if property within the county or district is being
354-appraised or valued in accordance with the requirements of law. If the
355-director determines the property in any county or district is not being
356-appraised in accordance with the requirements of law, the director of
357-property valuation shall notify the county or district appraiser and the
358-board of county commissioners of any county or counties affected that
359-the county has 30 days within which to submit to the director a plan for
360-bringing the appraisal of property within the county into compliance.
361-If a plan is submitted and approved by the director the county or
362-district shall proceed to implement the plan as submitted. The director
363-shall continue to monitor the program to insure that the plan is
364-implemented as submitted. If no plan is submitted or if the director
365-does not approve the plan, the director shall petition the state board of
366-tax appeals for a review of the plan or, if no plan is submitted, for
367-authority for the division of property valuation to assume control of the
368-appraisal program of the county and to proceed to bring the same into
369-compliance with the requirements of law.
370-If the state board of tax appeals approves the plan, the county or
371-district appraiser shall proceed to implement the plan as submitted. If
372-no plan has been submitted or the plan submitted is not approved, the
373-board shall fix a time within which the county may submit a plan or an
374-amended plan for approval. If no plan is submitted and approved within
375-the time prescribed by the board, the board shall order the division of
376-property valuation to assume control of the appraisal program of the
377-county and shall certify its order to the state treasurer who shall
378-withhold distributions of the county's share of moneys from the county
379-and city revenue sharing fund and the local ad valorem tax reduction
380-fund and credit the same to the general fund of the state for the year
381-following the year in which the board's order is made. The director of
382-property valuation shall certify the amount of the cost incurred by the
383-division in bringing the program in compliance to the state board of tax
384-appeals. The board shall order the county commissioners to reimburse
385-the state for such costs.
386-(c) The state board of tax appeals shall within 60 days after the
387-publication of the Kansas assessment/sales ratio study review such
388-publication to determine county compliance with K.S.A. 79-1439, and
389-amendments thereto. If in the determination of the board one or more
390-counties are not in substantial compliance and the director of property
391-valuation has not acted under subsection (b), the board shall order the
392-director of property valuation to take such corrective action as is
393-necessary or to show cause for noncompliance.
394-Sec. 14. On and after July 1, 2024, K.S.A. 2023 Supp. 79-2988 is
395-hereby amended to read as follows: 79-2988. (a) On or before June 15
396-each year, the county clerk shall calculate the revenue neutral rate for Senate Substitute for HOUSE BILL No. 2036—page 7
397-each taxing subdivision and include such revenue neutral rate on the
398-notice of the estimated assessed valuation provided to each taxing
399-subdivision for budget purposes. The director of accounts and reports
400-shall modify the prescribed budget information form to show the
401-revenue neutral rate.
402-(b) No tax rate in excess of the revenue neutral rate shall be levied
403-by the governing body of any taxing subdivision unless a resolution or
404-ordinance has been approved by the governing body according to the
405-following procedure:
406-(1) At least 10 days in advance of the public hearing, the
407-governing body shall publish notice of its proposed intent to exceed the
408-revenue neutral rate by publishing notice:
409-(A) On the website of the governing body, if the governing body
410-maintains a website; and
411-(B) in a weekly or daily newspaper of the county having a general
412-circulation therein. The notice shall include, but not be limited to, its
413-proposed tax rate, its revenue neutral rate and the date, time and
414-location of the public hearing.
415-(2) On or before July 20, the governing body shall notify the
416-county clerk of its proposed intent to exceed the revenue neutral rate
417-and provide the date, time and location of the public hearing and its
418-proposed tax rate. For all tax years commencing after December 31,
419-2021, the county clerk shall notify each taxpayer with property in the
420-taxing subdivision, by mail directed to the taxpayer's last known
421-address, of the proposed intent to exceed the revenue neutral rate at
422-least 10 days in advance of the public hearing. Alternatively, the county
423-clerk may transmit the notice to the taxpayer by electronic means at
424-least 10 days in advance of the public hearing, if such taxpayer and
425-county clerk have consented in writing to service by electronic means.
426-The county clerk shall consolidate the required information for all
427-taxing subdivisions relevant to the taxpayer's property on one notice.
428-The notice shall be in a format prescribed by the director of accounts
429-and reports. The notice shall include, but not be limited to:
430-(A) The revenue neutral rate of each taxing subdivision relevant to
431-the taxpayer's property;
432-(B) the proposed property tax revenue needed to fund the
433-proposed budget of the taxing subdivision, if the taxing subdivision
434-notified the county clerk of its proposed intent to exceed its revenue
435-neutral rate;
436-(C) the proposed tax rate based upon the proposed budget and the
437-current year's total assessed valuation of the taxing subdivision, if the
438-taxing subdivision notified the county clerk of its proposed intent to
439-exceed its revenue neutral rate;
440-(D) the percentage by which the proposed tax rate exceeds the
441-revenue neutral rate;
442-(E) the tax rate and property tax of each taxing subdivision on the
443-taxpayer's property from the previous year's tax statement;
444-(F) the appraised value and assessed value of the taxpayer's
445-property for the current year;
446-(G) the estimates of the tax for the current tax year on the
447-taxpayer's property based on the revenue neutral rate of each taxing
448-subdivision and any proposed tax rates that exceed the revenue neutral
449-rates;
450-(H) the difference between the estimates of tax based on the
451-proposed tax rate and the revenue neutral rate on the taxpayer's
452-property described in subparagraph (G) for any taxing subdivision that
453-has a proposed tax rate that exceeds its revenue neutral rate; and
454-(I) the date, time and location of the public hearing of the taxing
455-subdivision, if the taxing subdivision notified the county clerk of its
456-proposed intent to exceed its revenue neutral rate.
457-Although the state of Kansas is not a taxing subdivision for
458-purposes of this section, the notice shall include a statement of the
459-statutory mill levies imposed by the state and the estimate of the tax for
460-the current year on the taxpayer's property based on such levies. Senate Substitute for HOUSE BILL No. 2036—page 8
461-(3) The public hearing to consider exceeding the revenue neutral
462-rate shall be held not sooner than August 20 and not later than
463-September 20. The governing body shall provide interested taxpayers
464-desiring to be heard an opportunity to present oral testimony within
465-reasonable time limits and without unreasonable restriction on the
466-number of individuals allowed to make public comment. The public
467-hearing may be conducted in conjunction with the proposed budget
468-hearing pursuant to K.S.A. 79-2929, and amendments thereto, if the
469-governing body otherwise complies with all requirements of this
470-section. Nothing in this section shall be construed to prohibit additional
471-public hearings that provide additional opportunities to present
472-testimony or public comment prior to the public hearing required by
473-this section.
474-(4) A majority vote of the governing body, by the adoption of a
475-resolution or ordinance to approve exceeding the revenue neutral rate,
476-shall be required prior to adoption of a proposed budget that will result
477-in a tax rate in excess of the revenue neutral rate. Such vote of the
478-governing body shall be conducted at the public hearing after the
479-governing body has heard from interested taxpayers and shall be a roll
480-call vote. If the governing body approves exceeding the revenue neutral
481-rate, the governing body shall not adopt a budget that results in a tax
482-rate in excess of its proposed tax rate as stated in the notice provided
483-pursuant to this section. A copy of the resolution or ordinance to
484-approve exceeding the revenue neutral rate and a certified copy of any
485-roll call vote reporting, at a minimum, the name and vote of each
486-member of the governing body related to exceeding the revenue neutral
487-rate, whether approved or not, shall be included with the adopted
488-budget, budget certificate and other budget forms filed with the county
489-clerk and the director of accounts and reports and shall be published on
490-the website of the department of administration.
491-(c) (1) Any governing body subject to the provisions of this
492-section that does not comply with subsection (b) shall refund to
493-taxpayers any property taxes over-collected based on the amount of the
494-levy that was in excess of the revenue neutral rate.
495-(2) Any taxpayer of the taxing subdivision that is the subject of
496-the complaint or such taxpayer's duly authorized representative may
497-file a complaint with the state board of tax appeals by filing a written
498-complaint, on a form prescribed by the board, that contains the facts
499-that the complaining party believes show that a governing body of a
500-taxing subdivision did not comply with the provisions of subsection (b)
501-and that a reduction or refund of taxes is appropriate. The complaining
502-party shall provide a copy of such complaint to the governing body of
503-the taxing subdivision making the levy that is the subject of the
504-complaint. Notwithstanding K.S.A. 74-2438a, and amendments thereto,
505-no filing fee shall be charged by the executive director of the state
506-board of tax appeals for a complaint filed pursuant to this paragraph.
507-The governing body of the taxing subdivision making the levy that is
508-the subject of the complaint shall be a party to the proceeding. Notice
509-of any summary proceeding or hearing shall be served upon such
510-governing body, the county clerk, the director of accounts and reports
511-and the complaining party. It shall be the duty of the governing body to
512-initiate the production of evidence to demonstrate, by a preponderance
513-of the evidence, the validity of such levy. If upon a summary
514-proceeding or hearing, it shall be made to appear to the satisfaction of
515-the board that the governing body of the taxing subdivision did not
516-comply with subsection (b), the state board of tax appeals shall order
517-such governing body to refund to taxpayers the amount of property
518-taxes over collected or reduce the taxes levied, if uncollected. The
519-provisions of this paragraph shall not be construed as prohibiting any
520-other remedies available under the law.
521-(d) On and after January 1, 2022, in the event that the 20 mills tax
522-levied by a school district pursuant to K.S.A. 72-5142, and
523-amendments thereto, increases the property tax revenue generated for
524-the purpose of calculating the revenue neutral rate from the previous Senate Substitute for HOUSE BILL No. 2036—page 9
525-tax year and such amount of increase in revenue generated from the 20
526-mills such tax levied is the only reason that the school district would
527-exceed the total property tax revenue from the prior year, the school
528-district shall be deemed to not have exceeded the revenue neutral rate
529-in levying a tax rate in excess of the revenue neutral rate to take into
530-account the increase in revenue from only the 20 mills such tax levied.
531-(e) (1) Notwithstanding any other provision of law to the contrary,
532-if the governing body of a taxing subdivision must conduct a public
533-hearing to approve exceeding the revenue neutral rate under this
534-section, the governing body of the taxing subdivision shall certify, on or
535-before October 1, to the proper county clerk the amount of ad valorem
536-tax to be levied.
537-(2) If a governing body of a taxing subdivision did not comply
538-with the provisions of subsection (b) and certifies to the county clerk an
539-amount of ad valorem tax to be levied that would result in a tax rate in
540-excess of its revenue neutral rate, the county clerk shall reduce the ad
541-valorem tax to be levied to the amount resulting from such taxing
542-subdivision's revenue neutral rate.
543-(f) As used in this section:
544-(1) "Taxing subdivision" means any political subdivision of the
545-state that levies an ad valorem tax on property.
546-(2) "Revenue neutral rate" means the tax rate for the current tax
547-year that would generate the same property tax revenue as levied the
548-previous tax year using the current tax year's total assessed valuation.
549-To calculate the revenue neutral rate, the county clerk shall divide the
550-property tax revenue for such taxing subdivision levied for the previous
551-tax year by the total of all taxable assessed valuation in such taxing
552-subdivision for the current tax year, and then multiply the quotient by
553-1,000 to express the rate in mills. The revenue neutral rate shall be
554-expressed to the third decimal place.
555-(g) In the event that a county clerk incurred costs of printing and
556-postage that were not reimbursed pursuant to K.S.A. 2023 Supp. 79-
557-2989, and amendments thereto, such county clerk may seek
558-reimbursement from all taxing subdivisions required to send the notice.
559-Such costs shall be shared proportionately by all taxing subdivisions
560-that were included on the same notice based on the total property tax
561-levied by each taxing subdivision. Payment of such costs shall be due
562-to the county clerk by December 31.
563-(h) The department of administration or the director of accounts
564-and reports shall make copies of adopted budgets, budget certificates,
565-other budget documents and revenue neutral rate documents available
566-to the public on the department of administration's website on a
567-permanently accessible web page that may be accessed via a
568-conspicuous link to that web page placed on the front page of the
569-department's website. The department of administration or the director
570-of accounts and reports shall also make the following information for
571-each tax year available on such website:
572-(1) A list of taxing subdivisions by county;
573-(2) whether each taxing subdivision conducted a hearing to
574-consider exceeding its revenue neutral rate;
575-(3) the revenue neutral rate of each taxing subdivision;
576-(4) the tax rate resulting from the adopted budget of each taxing
577-subdivision; and
578-(5) the percent change between the revenue neutral rate and the
579-tax rate for each taxing subdivision.
580-Sec. 15. On and after July 1, 2024, K.S.A. 2023 Supp. 79-32,110
581-is hereby amended to read as follows: 79-32,110. (a) Resident
582-individuals. Except as otherwise provided by K.S.A. 79-3220(a), and
583-amendments thereto, a tax is hereby imposed upon the Kansas taxable
584-income of every resident individual, which tax shall be computed in
585-accordance with the following tax schedules:
586-(1) Married individuals filing joint returns.
587-(A) For tax year 2012:
588-If the taxable income is: The tax is: Senate Substitute for HOUSE BILL No. 2036—page 10
589-Not over $30,000 3.5% of Kansas taxable
590-income
591-Over $30,000 but not over $60,000 $1,050 plus 6.25% of
592-excess
593- over
594-$30,000
595-Over $60,000 $2,925 plus 6.45% of
596-excess
597- over $60,000
598-(B) For tax year 2013:
599-If the taxable income is: The tax is:
600-Not over $30,000 3.0% of Kansas taxable
601-income
602-Over $30,000 $900 plus 4.9% of excess
603-over
604- $30,000
605-(C) For tax year 2014:
606-If the taxable income is: The tax is:
607-Not over $30,000 2.7% of Kansas taxable
608-income
609-Over $30,000 $810 plus 4.8% of excess
610-over
611- $30,000
612-(D) For tax years 2015 and 2016:
613-If the taxable income is: The tax is:
614-Not over $30,000 2.7% of Kansas taxable
615-income
616-Over $30,000 $810 plus 4.6% of excess
617-over
618- $30,000
619-(E) For tax year 2017:
620-If the taxable income is: The tax is:
621-Not over $30,000 2.9% of Kansas taxable
622-income
623-Over $30,000 but not over $60,000 $870 plus 4.9% of excess
624-over
625- $30,000
626-Over $60,000 $2,340 plus 5.2% of
627-excess over
628- $60,000
629-(F) For tax year years 2018, and all tax years thereafter through
630-2023:
631-If the taxable income is: The tax is:
632-Not over $30,000 3.1% of Kansas taxable
633-income
634-Over $30,000 but not over $60,000$930 plus 5.25% of
635-excess over $30,000
636-Over $60,000 $2,505 plus 5.7% of
637-excess over $60,000
638-(B) For tax year 2024, and all tax years thereafter:
639-If the taxable income is: The tax is:
640-Not over $46,000 5.15% of Kansas taxable
641-income
642-Over $46,000 $2,369 plus 5.55% of
643-excess over $46,000
644-(2) All other individuals.
645-(A) For tax year 2012:
646-If the taxable income is: The tax is:
647-Not over $15,000 3.5% of Kansas taxable
648- income
649-Over $15,000 but not over $30,000 $525 plus 6.25% of excess
650- over $15,000
651-Over $30,000 $1,462.50 plus 6.45% of
652- excess Senate Substitute for HOUSE BILL No. 2036—page 11
653- over $30,000
654-(B) For tax year 2013:
655-If the taxable income is: The tax is:
656-Not over $15,000 3.0% of Kansas taxable
657- income
658-Over $15,000 $450 plus 4.9% of excess
659- over
660- $15,000
661-(C) For tax year 2014:
662-If the taxable income is: The tax is:
663-Not over $15,000 2.7% of Kansas taxable
664- income
665-Over $15,000 $405 plus 4.8% of excess
666- over $15,000
667-(D) For tax years 2015 and 2016:
668-If the taxable income is: The tax is:
669-Not over $15,000 2.7% of Kansas taxable
670- income
671-Over $15,000 $405 plus 4.6% of excess
672- over
673- $15,000
674-(E) For tax year 2017:
675-If the taxable income is: The tax is:
676-Not over $15,000 2.9% of Kansas taxable
677- income
678-Over $15,000 but not over $30,000 $435 plus 4.9% of excess
679- over $15,000
680-Over $30,000 $1,170 plus 5.2% of
681- excess over $30,000
682-(F) For tax year years 2018, and all tax years thereafter through
683-2023:
684-If the taxable income is: The tax is:
685-Not over $15,000 3.1% of Kansas taxable
686-income
687-Over $15,000 but not over $30,000$465 plus 5.25% of excess
688-over $15,000
689-Over $30,000 $1,252.50 plus 5.7% of
690-excess over $30,000
691-(B) For tax year 2024, and all tax years thereafter:
692-If the taxable income is: The tax is:
693-Not over $23,000 5.15% of Kansas taxable
694-income
695-Over $23,000 $1,184.50 plus 5.55% of
696-excess over $23,000
697-(b) Nonresident individuals. A tax is hereby imposed upon the
698-Kansas taxable income of every nonresident individual, which tax shall
699-be an amount equal to the tax computed under subsection (a) as if the
700-nonresident were a resident multiplied by the ratio of modified Kansas
701-source income to Kansas adjusted gross income.
702-(c) Corporations. A tax is hereby imposed upon the Kansas
703-taxable income of every corporation doing business within this state or
704-deriving income from sources within this state. Such tax shall consist of
705-a normal tax and a surtax and shall be computed as follows unless
706-otherwise modified pursuant to K.S.A. 2023 Supp. 74-50,321, and
707-amendments thereto:
708-(1) The normal tax shall be in an amount equal to 4% of the
709-Kansas taxable income of such corporation; and
710-(2) the surtax shall be in an amount equal to 3% of the Kansas
711-taxable income of such corporation in excess of $50,000.
712-(d) Fiduciaries. A tax is hereby imposed upon the Kansas taxable
713-income of estates and trusts at the rates provided in subsection (a)(2)
714-hereof.
715-(e) Notwithstanding the provisions of subsections (a) and (b): (1)
716-For tax years 2016 and 2017, married individuals filing joint returns Senate Substitute for HOUSE BILL No. 2036—page 12
717-with taxable income of $12,500 or less, and all other individuals with
718-taxable income of $5,000 or less, shall have a tax liability of zero; and
719-(2), for tax year years 2018, and all tax years thereafter through 2023,
720-married individuals filing joint returns with taxable income of $5,000
721-or less, and all other individuals with taxable income of $2,500 or less,
722-shall have a tax liability of zero.
723-(f) No taxpayer shall be assessed penalties and interest arising
724-from the underpayment of taxes due to changes to the rates in
725-subsection (a) that became law on July 1, 2017, so long as such
726-underpayment is rectified on or before April 17, 2018.
727-Sec. 16. On and after July 1, 2024, K.S.A. 2023 Supp. 79-32,117
728-is hereby amended to read as follows: 79-32,117. (a) The Kansas
729-adjusted gross income of an individual means such individual's federal
730-adjusted gross income for the taxable year, with the modifications
731-specified in this section.
732-(b) There shall be added to federal adjusted gross income:
733-(i) Interest income less any related expenses directly incurred in
734-the purchase of state or political subdivision obligations, to the extent
735-that the same is not included in federal adjusted gross income, on
736-obligations of any state or political subdivision thereof, but to the
737-extent that interest income on obligations of this state or a political
738-subdivision thereof issued prior to January 1, 1988, is specifically
739-exempt from income tax under the laws of this state authorizing the
740-issuance of such obligations, it shall be excluded from computation of
741-Kansas adjusted gross income whether or not included in federal
742-adjusted gross income. Interest income on obligations of this state or a
743-political subdivision thereof issued after December 31, 1987, shall be
744-excluded from computation of Kansas adjusted gross income whether
745-or not included in federal adjusted gross income.
746-(ii) Taxes on or measured by income or fees or payments in lieu of
747-income taxes imposed by this state or any other taxing jurisdiction to
748-the extent deductible in determining federal adjusted gross income and
749-not credited against federal income tax. This paragraph shall not apply
750-to taxes imposed under the provisions of K.S.A. 79-1107 or 79-1108,
751-and amendments thereto, for privilege tax year 1995, and all such years
752-thereafter.
753-(iii) The federal net operating loss deduction, except that the
754-federal net operating loss deduction shall not be added to an
755-individual's federal adjusted gross income for tax years beginning after
756-December 31, 2016.
757-(iv) Federal income tax refunds received by the taxpayer if the
758-deduction of the taxes being refunded resulted in a tax benefit for
759-Kansas income tax purposes during a prior taxable year. Such refunds
760-shall be included in income in the year actually received regardless of
761-the method of accounting used by the taxpayer. For purposes hereof, a
762-tax benefit shall be deemed to have resulted if the amount of the tax
763-had been deducted in determining income subject to a Kansas income
764-tax for a prior year regardless of the rate of taxation applied in such
765-prior year to the Kansas taxable income, but only that portion of the
766-refund shall be included as bears the same proportion to the total refund
767-received as the federal taxes deducted in the year to which such refund
768-is attributable bears to the total federal income taxes paid for such year.
769-For purposes of the foregoing sentence, federal taxes shall be
770-considered to have been deducted only to the extent such deduction
771-does not reduce Kansas taxable income below zero.
772-(v) The amount of any depreciation deduction or business expense
773-deduction claimed on the taxpayer's federal income tax return for any
774-capital expenditure in making any building or facility accessible to the
775-handicapped, for which expenditure the taxpayer claimed the credit
776-allowed by K.S.A. 79-32,177, and amendments thereto.
777-(vi) Any amount of designated employee contributions picked up
778-by an employer pursuant to K.S.A. 12-5005, 20-2603, 74-4919 and 74-
779-4965, and amendments thereto.
780-(vii) The amount of any charitable contribution made to the extent Senate Substitute for HOUSE BILL No. 2036—page 13
781-the same is claimed as the basis for the credit allowed pursuant to
782-K.S.A. 79-32,196, and amendments thereto.
783-(viii) The amount of any costs incurred for improvements to a
784-swine facility, claimed for deduction in determining federal adjusted
785-gross income, to the extent the same is claimed as the basis for any
786-credit allowed pursuant to K.S.A. 79-32,204, and amendments thereto.
787-(ix) The amount of any ad valorem taxes and assessments paid and
788-the amount of any costs incurred for habitat management or
789-construction and maintenance of improvements on real property,
790-claimed for deduction in determining federal adjusted gross income, to
791-the extent the same is claimed as the basis for any credit allowed
792-pursuant to K.S.A. 79-32,203, and amendments thereto.
793-(x) Amounts received as nonqualified withdrawals, as defined by
794-K.S.A. 75-643, and amendments thereto, if, at the time of contribution
795-to a family postsecondary education savings account, such amounts
796-were subtracted from the federal adjusted gross income pursuant to
797-subsection (c)(xv) or if such amounts are not already included in the
798-federal adjusted gross income.
799-(xi) The amount of any contribution made to the same extent the
800-same is claimed as the basis for the credit allowed pursuant to K.S.A.
801-74-50,154, and amendments thereto.
802-(xii) For taxable years commencing after December 31, 2004,
803-amounts received as withdrawals not in accordance with the provisions
804-of K.S.A. 74-50,204, and amendments thereto, if, at the time of
805-contribution to an individual development account, such amounts were
806-subtracted from the federal adjusted gross income pursuant to
807-subsection (c)(xiii), or if such amounts are not already included in the
808-federal adjusted gross income.
809-(xiii) The amount of any expenditures claimed for deduction in
810-determining federal adjusted gross income, to the extent the same is
811-claimed as the basis for any credit allowed pursuant to K.S.A. 79-
812-32,217 through 79-32,220 or 79-32,222, and amendments thereto.
813-(xiv) The amount of any amortization deduction claimed in
814-determining federal adjusted gross income to the extent the same is
815-claimed for deduction pursuant to K.S.A. 79-32,221, and amendments
816-thereto.
817-(xv) The amount of any expenditures claimed for deduction in
818-determining federal adjusted gross income, to the extent the same is
819-claimed as the basis for any credit allowed pursuant to K.S.A. 79-
820-32,223 through 79-32,226, 79-32,228 through 79-32,231, 79-32,233
821-through 79-32,236, 79-32,238 through 79-32,241, 79-32,245 through
822-79-32,248 or 79-32,251 through 79-32,254, and amendments thereto.
823-(xvi) The amount of any amortization deduction claimed in
824-determining federal adjusted gross income to the extent the same is
825-claimed for deduction pursuant to K.S.A. 79-32,227, 79-32,232, 79-
826-32,237, 79-32,249, 79-32,250 or 79-32,255, and amendments thereto.
827-(xvii) The amount of any amortization deduction claimed in
828-determining federal adjusted gross income to the extent the same is
829-claimed for deduction pursuant to K.S.A. 79-32,256, and amendments
830-thereto.
831-(xviii) For taxable years commencing after December 31, 2006,
832-the amount of any ad valorem or property taxes and assessments paid to
833-a state other than Kansas or local government located in a state other
834-than Kansas by a taxpayer who resides in a state other than Kansas,
835-when the law of such state does not allow a resident of Kansas who
836-earns income in such other state to claim a deduction for ad valorem or
837-property taxes or assessments paid to a political subdivision of the state
838-of Kansas in determining taxable income for income tax purposes in
839-such other state, to the extent that such taxes and assessments are
840-claimed as an itemized deduction for federal income tax purposes.
841-(xix) For taxable years beginning after December 31, 2012, and
842-ending before January 1, 2017, the amount of any: (1) Loss from
843-business as determined under the federal internal revenue code and
844-reported from schedule C and on line 12 of the taxpayer's form 1040 Senate Substitute for HOUSE BILL No. 2036—page 14
845-federal individual income tax return; (2) loss from rental real estate,
846-royalties, partnerships, S corporations, except those with wholly owned
847-subsidiaries subject to the Kansas privilege tax, estates, trusts, residual
848-interest in real estate mortgage investment conduits and net farm rental
849-as determined under the federal internal revenue code and reported
850-from schedule E and on line 17 of the taxpayer's form 1040 federal
851-individual income tax return; and (3) farm loss as determined under the
852-federal internal revenue code and reported from schedule F and on line
853-18 of the taxpayer's form 1040 federal income tax return; all to the
854-extent deducted or subtracted in determining the taxpayer's federal
855-adjusted gross income. For purposes of this subsection, references to
856-the federal form 1040 and federal schedule C, schedule E, and schedule
857-F, shall be to such form and schedules as they existed for tax year 2011,
858-and as revised thereafter by the internal revenue service.
859-(xx) For taxable years beginning after December 31, 2012, and
860-ending before January 1, 2017, the amount of any deduction for self-
861-employment taxes under section 164(f) of the federal internal revenue
862-code as in effect on January 1, 2012, and amendments thereto, in
863-determining the federal adjusted gross income of an individual
864-taxpayer, to the extent the deduction is attributable to income reported
865-on schedule C, E or F and on line 12, 17 or 18 of the taxpayer's form
866-1040 federal income tax return.
867-(xxi) For taxable years beginning after December 31, 2012, and
868-ending before January 1, 2017, the amount of any deduction for
869-pension, profit sharing, and annuity plans of self-employed individuals
870-under section 62(a)(6) of the federal internal revenue code as in effect
871-on January 1, 2012, and amendments thereto, in determining the federal
872-adjusted gross income of an individual taxpayer.
873-(xxii) For taxable years beginning after December 31, 2012, and
874-ending before January 1, 2017, the amount of any deduction for health
875-insurance under section 162(l) of the federal internal revenue code as in
876-effect on January 1, 2012, and amendments thereto, in determining the
877-federal adjusted gross income of an individual taxpayer.
878-(xxiii) For taxable years beginning after December 31, 2012, and
879-ending before January 1, 2017, the amount of any deduction for
880-domestic production activities under section 199 of the federal internal
881-revenue code as in effect on January 1, 2012, and amendments thereto,
882-in determining the federal adjusted gross income of an individual
883-taxpayer.
884-(xxiv) For taxable years commencing after December 31, 2013,
885-that portion of the amount of any expenditure deduction claimed in
886-determining federal adjusted gross income for expenses paid for
887-medical care of the taxpayer or the taxpayer's spouse or dependents
888-when such expenses were paid or incurred for an abortion, or for a
889-health benefit plan, as defined in K.S.A. 65-6731, and amendments
890-thereto, for the purchase of an optional rider for coverage of abortion in
891-accordance with K.S.A. 40-2,190, and amendments thereto, to the
892-extent that such taxes and assessments are claimed as an itemized
893-deduction for federal income tax purposes.
894-(xxv) For taxable years commencing after December 31, 2013,
895-that portion of the amount of any expenditure deduction claimed in
896-determining federal adjusted gross income for expenses paid by a
897-taxpayer for health care when such expenses were paid or incurred for
898-abortion coverage, a health benefit plan, as defined in K.S.A. 65-6731,
899-and amendments thereto, when such expenses were paid or incurred for
900-abortion coverage or amounts contributed to health savings accounts
901-for such taxpayer's employees for the purchase of an optional rider for
902-coverage of abortion in accordance with K.S.A. 40-2,190, and
903-amendments thereto, to the extent that such taxes and assessments are
904-claimed as a deduction for federal income tax purposes.
905-(xxvi) For all taxable years beginning after December 31, 2016,
906-the amount of any charitable contribution made to the extent the same
907-is claimed as the basis for the credit allowed pursuant to K.S.A. 72-
908-4357, and amendments thereto, and is also claimed as an itemized Senate Substitute for HOUSE BILL No. 2036—page 15
909-deduction for federal income tax purposes.
910-(xxvii) For all taxable years commencing after December 31,
911-2020, the amount deducted by reason of a carryforward of disallowed
912-business interest pursuant to section 163(j) of the federal internal
913-revenue code of 1986, as in effect on January 1, 2018.
914-(xxviii) For all taxable years beginning after December 31, 2021,
915-the amount of any contributions to, or earnings from, a first-time home
916-buyer savings account if distributions from the account were not used
917-to pay for expenses or transactions authorized pursuant to K.S.A. 2023
918-Supp. 58-4904, and amendments thereto, or were not held for the
919-minimum length of time required pursuant to K.S.A. 2023 Supp. 58-
920-4904, and amendments thereto. Contributions to, or earnings from,
921-such account shall also include any amount resulting from the account
922-holder not designating a surviving payable on death beneficiary
923-pursuant to K.S.A. 2023 Supp. 58-4904(e), and amendments thereto.
924-(c) There shall be subtracted from federal adjusted gross income:
925-(i) Interest or dividend income on obligations or securities of any
926-authority, commission or instrumentality of the United States and its
927-possessions less any related expenses directly incurred in the purchase
928-of such obligations or securities, to the extent included in federal
929-adjusted gross income but exempt from state income taxes under the
930-laws of the United States.
931-(ii) Any amounts received which are included in federal adjusted
932-gross income but which are specifically exempt from Kansas income
933-taxation under the laws of the state of Kansas.
934-(iii) The portion of any gain or loss from the sale or other
935-disposition of property having a higher adjusted basis for Kansas
936-income tax purposes than for federal income tax purposes on the date
937-such property was sold or disposed of in a transaction in which gain or
938-loss was recognized for purposes of federal income tax that does not
939-exceed such difference in basis, but if a gain is considered a long-term
940-capital gain for federal income tax purposes, the modification shall be
941-limited to that portion of such gain which is included in federal
942-adjusted gross income.
943-(iv) The amount necessary to prevent the taxation under this act of
944-any annuity or other amount of income or gain which was properly
945-included in income or gain and was taxed under the laws of this state
946-for a taxable year prior to the effective date of this act, as amended, to
947-the taxpayer, or to a decedent by reason of whose death the taxpayer
948-acquired the right to receive the income or gain, or to a trust or estate
949-from which the taxpayer received the income or gain.
950-(v) The amount of any refund or credit for overpayment of taxes
951-on or measured by income or fees or payments in lieu of income taxes
952-imposed by this state, or any taxing jurisdiction, to the extent included
953-in gross income for federal income tax purposes.
954-(vi) Accumulation distributions received by a taxpayer as a
955-beneficiary of a trust to the extent that the same are included in federal
956-adjusted gross income.
957-(vii) Amounts received as annuities under the federal civil service
958-retirement system from the civil service retirement and disability fund
959-and other amounts received as retirement benefits in whatever form
960-which were earned for being employed by the federal government or
961-for service in the armed forces of the United States.
962-(viii) Amounts received by retired railroad employees as a
963-supplemental annuity under the provisions of 45 U.S.C. §§ 228b(a) and
964-228c(a)(1) et seq.
965-(ix) Amounts received by retired employees of a city and by
966-retired employees of any board of such city as retirement allowances
967-pursuant to K.S.A. 13-14,106, and amendments thereto, or pursuant to
968-any charter ordinance exempting a city from the provisions of K.S.A.
969-13-14,106, and amendments thereto.
970-(x) For taxable years beginning after December 31, 1976, the
971-amount of the federal tentative jobs tax credit disallowance under the
972-provisions of 26 U.S.C. § 280C. For taxable years ending after Senate Substitute for HOUSE BILL No. 2036—page 16
973-December 31, 1978, the amount of the targeted jobs tax credit and work
974-incentive credit disallowances under 26 U.S.C. § 280C.
975-(xi) For taxable years beginning after December 31, 1986,
976-dividend income on stock issued by Kansas venture capital, inc.
977-(xii) For taxable years beginning after December 31, 1989,
978-amounts received by retired employees of a board of public utilities as
979-pension and retirement benefits pursuant to K.S.A. 13-1246, 13-1246a
980-and 13-1249, and amendments thereto.
981-(xiii) For taxable years beginning after December 31, 2004,
982-amounts contributed to and the amount of income earned on
983-contributions deposited to an individual development account under
984-K.S.A. 74-50,201 et seq., and amendments thereto.
985-(xiv) For all taxable years commencing after December 31, 1996,
986-that portion of any income of a bank organized under the laws of this
987-state or any other state, a national banking association organized under
988-the laws of the United States, an association organized under the
989-savings and loan code of this state or any other state, or a federal
990-savings association organized under the laws of the United States, for
991-which an election as an S corporation under subchapter S of the federal
992-internal revenue code is in effect, which accrues to the taxpayer who is
993-a stockholder of such corporation and which is not distributed to the
994-stockholders as dividends of the corporation. For taxable years
995-beginning after December 31, 2012, and ending before January 1, 2017,
996-the amount of modification under this subsection shall exclude the
997-portion of income or loss reported on schedule E and included on line
998-17 of the taxpayer's form 1040 federal individual income tax return.
999-(xv) For all taxable years beginning after December 31, 2017, the
1000-cumulative amounts not exceeding $3,000, or $6,000 for a married
1001-couple filing a joint return, for each designated beneficiary that are
1002-contributed to: (1) A family postsecondary education savings account
1003-established under the Kansas postsecondary education savings program
1004-or a qualified tuition program established and maintained by another
1005-state or agency or instrumentality thereof pursuant to section 529 of the
1006-internal revenue code of 1986, as amended, for the purpose of paying
1007-the qualified higher education expenses of a designated beneficiary; or
1008-(2) an achieving a better life experience (ABLE) account established
1009-under the Kansas ABLE savings program or a qualified ABLE program
1010-established and maintained by another state or agency or
1011-instrumentality thereof pursuant to section 529A of the internal revenue
1012-code of 1986, as amended, for the purpose of saving private funds to
1013-support an individual with a disability. The terms and phrases used in
1014-this paragraph shall have the meaning respectively ascribed thereto by
1015-the provisions of K.S.A. 75-643 and 75-652, and amendments thereto,
1016-and the provisions of such sections are hereby incorporated by
1017-reference for all purposes thereof.
1018-(xvi) For all taxable years beginning after December 31, 2004,
1019-amounts received by taxpayers who are or were members of the armed
1020-forces of the United States, including service in the Kansas army and
1021-air national guard, as a recruitment, sign up or retention bonus received
1022-by such taxpayer as an incentive to join, enlist or remain in the armed
1023-services of the United States, including service in the Kansas army and
1024-air national guard, and amounts received for repayment of educational
1025-or student loans incurred by or obligated to such taxpayer and received
1026-by such taxpayer as a result of such taxpayer's service in the armed
1027-forces of the United States, including service in the Kansas army and
1028-air national guard.
1029-(xvii) For all taxable years beginning after December 31, 2004,
1030-amounts received by taxpayers who are eligible members of the Kansas
1031-army and air national guard as a reimbursement pursuant to K.S.A. 48-
1032-281, and amendments thereto, and amounts received for death benefits
1033-pursuant to K.S.A. 48-282, and amendments thereto, to the extent that
1034-such death benefits are included in federal adjusted gross income of the
1035-taxpayer.
1036-(xviii) For the taxable year beginning after December 31, 2006, Senate Substitute for HOUSE BILL No. 2036—page 17
1037-amounts received as benefits under the federal social security act which
1038-are included in federal adjusted gross income of a taxpayer with federal
1039-adjusted gross income of $50,000 or less, whether such taxpayer's filing
1040-status is single, head of household, married filing separate or married
1041-filing jointly; and (A) For all taxable years beginning after December
1042-31, 2007, and ending before January 1, 2024, amounts received as
1043-benefits under the federal social security act which are included in
1044-federal adjusted gross income of a taxpayer with federal adjusted gross
1045-income of $75,000 or less, whether such taxpayer's filing status is
1046-single, head of household, married filing separate or married filing
1047-jointly.
1048-(B) For all taxable years beginning after December 31, 2023,
1049-amounts received as benefits under the federal social security act that
1050-are included in federal adjusted gross income of a taxpayer.
1051-(xix) Amounts received by retired employees of Washburn
1052-university as retirement and pension benefits under the university's
1053-retirement plan.
1054-(xx) For taxable years beginning after December 31, 2012, and
1055-ending before January 1, 2017, the amount of any: (1) Net profit from
1056-business as determined under the federal internal revenue code and
1057-reported from schedule C and on line 12 of the taxpayer's form 1040
1058-federal individual income tax return; (2) net income, not including
1059-guaranteed payments as defined in section 707(c) of the federal internal
1060-revenue code and as reported to the taxpayer from federal schedule K-
1061-1, (form 1065-B), in box 9, code F or as reported to the taxpayer from
1062-federal schedule K-1, (form 1065) in box 4, from rental real estate,
1063-royalties, partnerships, S corporations, estates, trusts, residual interest
1064-in real estate mortgage investment conduits and net farm rental as
1065-determined under the federal internal revenue code and reported from
1066-schedule E and on line 17 of the taxpayer's form 1040 federal
1067-individual income tax return; and (3) net farm profit as determined
1068-under the federal internal revenue code and reported from schedule F
1069-and on line 18 of the taxpayer's form 1040 federal income tax return;
1070-all to the extent included in the taxpayer's federal adjusted gross
1071-income. For purposes of this subsection, references to the federal form
1072-1040 and federal schedule C, schedule E, and schedule F, shall be to
1073-such form and schedules as they existed for tax year 2011 and as
1074-revised thereafter by the internal revenue service.
1075-(xxi) For all taxable years beginning after December 31, 2013,
1076-amounts equal to the unreimbursed travel, lodging and medical
1077-expenditures directly incurred by a taxpayer while living, or a
1078-dependent of the taxpayer while living, for the donation of one or more
1079-human organs of the taxpayer, or a dependent of the taxpayer, to
1080-another person for human organ transplantation. The expenses may be
1081-claimed as a subtraction modification provided for in this section to the
1082-extent the expenses are not already subtracted from the taxpayer's
1083-federal adjusted gross income. In no circumstances shall the subtraction
1084-modification provided for in this section for any individual, or a
1085-dependent, exceed $5,000. As used in this section, "human organ"
1086-means all or part of a liver, pancreas, kidney, intestine, lung or bone
1087-marrow. The provisions of this paragraph shall take effect on the day
1088-the secretary of revenue certifies to the director of the budget that the
1089-cost for the department of revenue of modifications to the automated
1090-tax system for the purpose of implementing this paragraph will not
1091-exceed $20,000.
1092-(xxii) For taxable years beginning after December 31, 2012, and
1093-ending before January 1, 2017, the amount of net gain from the sale of:
1094-(1) Cattle and horses, regardless of age, held by the taxpayer for draft,
1095-breeding, dairy or sporting purposes, and held by such taxpayer for 24
1096-months or more from the date of acquisition; and (2) other livestock,
1097-regardless of age, held by the taxpayer for draft, breeding, dairy or
1098-sporting purposes, and held by such taxpayer for 12 months or more
1099-from the date of acquisition. The subtraction from federal adjusted
1100-gross income shall be limited to the amount of the additions recognized Senate Substitute for HOUSE BILL No. 2036—page 18
1101-under the provisions of subsection (b)(xix) attributable to the business
1102-in which the livestock sold had been used. As used in this paragraph,
1103-the term "livestock" shall not include poultry.
1104-(xxiii) For all taxable years beginning after December 31, 2012,
1105-amounts received under either the Overland Park, Kansas police
1106-department retirement plan or the Overland Park, Kansas fire
1107-department retirement plan, both as established by the city of Overland
1108-Park, pursuant to the city's home rule authority.
1109-(xxiv) For taxable years beginning after December 31, 2013, and
1110-ending before January 1, 2017, the net gain from the sale from
1111-Christmas trees grown in Kansas and held by the taxpayer for six years
1112-or more.
1113-(xxv) For all taxable years commencing after December 31, 2020,
1114-100% of global intangible low-taxed income under section 951A of the
1115-federal internal revenue code of 1986, before any deductions allowed
1116-under section 250(a)(1)(B) of such code.
1117-(xxvi) For all taxable years commencing after December 31, 2020,
1118-the amount disallowed as a deduction pursuant to section 163(j) of the
1119-federal internal revenue code of 1986, as in effect on January 1, 2018.
1120-(xxvii) For taxable years commencing after December 31, 2020,
1121-the amount disallowed as a deduction pursuant to section 274 of the
1122-federal internal revenue code of 1986 for meal expenditures shall be
1123-allowed to the extent such expense was deductible for determining
1124-federal income tax and was allowed and in effect on December 31,
1125-2017.
1126-(xxviii) For all taxable years beginning after December 31, 2021:
1127-(1) The amount contributed to a first-time home buyer savings account
1128-pursuant to K.S.A. 2023 Supp. 58-4903, and amendments thereto, in an
1129-amount not to exceed $3,000 for an individual or $6,000 for a married
1130-couple filing a joint return; or (2) amounts received as income earned
1131-from assets in a first-time home buyer savings account.
1132-(d) There shall be added to or subtracted from federal adjusted
1133-gross income the taxpayer's share, as beneficiary of an estate or trust, of
1134-the Kansas fiduciary adjustment determined under K.S.A. 79-32,135,
1135-and amendments thereto.
1136-(e) The amount of modifications required to be made under this
1137-section by a partner which relates to items of income, gain, loss,
1138-deduction or credit of a partnership shall be determined under K.S.A.
1139-79-32,131, and amendments thereto, to the extent that such items affect
1140-federal adjusted gross income of the partner.
1141-Sec. 17. On and after July 1, 2024, K.S.A. 2023 Supp. 79-32,119
1142-is hereby amended to read as follows: 79-32,119. (a) The Kansas
1143-standard deduction of an individual, including a husband and wife who
1144-are either both residents or who file a joint return as if both were
1145-residents, shall be equal to the sum of the standard deduction amount
1146-allowed pursuant to this section, and the additional standard deduction
1147-amount allowed pursuant to this section for each such deduction
1148-allowable to such individual or to such husband and wife under the
1149-federal internal revenue code.
1150-(b) For tax year 1998, and all tax years thereafter, the additional
1151-standard deduction amount shall be as follows: Single individual and
1152-head of household filing status, $850; and married filing status, $700.
1153-(c) (1) For tax year 2013 through tax year 2020, the standard
1154-deduction amount of an individual, including husband and wife who
1155-are either both residents or who file a joint return as if both were
1156-residents, shall be as follows: Single individual filing status, $3,000;
1157-married filing status, $7,500; and head of household filing status,
1158-$5,500.
1159-(2) For tax year years 2021, and all tax years thereafter through
1160-2023, the standard deduction amount of an individual, including
1161-husband and wife who are either both residents or who file a joint
1162-return as if both were residents, shall be as follows: Single individual
1163-filing status, $3,500; married filing status, $8,000; and head of
1164-household filing status, $6,000. Senate Substitute for HOUSE BILL No. 2036—page 19
1165-(2) For tax year 2024, and all tax years thereafter, the standard
1166-deduction amount of an individual, including husband and wife who
1167-are either both residents or who file a joint return as if both were
1168-residents, shall be as follows: Single individual filing status, $3,605;
1169-married filing status, $8,240; and head of household filing status,
1170-$6,180.
1171-(d) For purposes of this section, the federal standard deduction
1172-allowable to a husband and wife filing separate Kansas income tax
1173-returns shall be determined on the basis that separate federal returns
1174-were filed, and the federal standard deduction of a husband and wife
1175-filing a joint Kansas income tax return shall be determined on the basis
1176-that a joint federal income tax return was filed.
1177-Sec. 18. On and after July 1, 2024, K.S.A. 2023 Supp. 79-32,121
1178-is hereby amended to read as follows: 79-32,121. (a) An individual For
1179-tax year 2024, and all tax years thereafter, a taxpayer shall be allowed
1180-a Kansas exemption of $2,250 for each exemption as follows:
1181-(1) In the case of married individuals filing a joint return, a
1182-personal exemption of $18,320;
1183-(2) in the case of all other individuals with a filing status of single,
1184-head of household or married filing separate, a personal exemption of
1185-$9,160; and
1186-(3) in addition to the amount allowed pursuant to paragraph (1)
1187-or (2), a personal exemption of $2,320 for each dependent for which
1188-such individual taxpayer is entitled to a deduction for the taxable year
1189-for federal income tax purposes.
1190-(b) In addition to the exemptions provided in subsection (a), any
1191-individual who has been honorably discharged from active service in
1192-any branch of the armed forces of the United States and who is certified
1193-by the United States department of veterans affairs or its successor to
1194-be in receipt of disability compensation at the 100% rate, if the
1195-disability is permanent and was sustained through military action or
1196-accident or resulted from disease contracted while in such active
1197-service, such individual shall be allowed an additional Kansas
1198-exemption of $2,250 for tax year 2023 and all tax years thereafter.
1199-Sec. 19. K.S.A. 2023 Supp. 79-3603 is hereby amended to read as
1200-follows: 79-3603. For the privilege of engaging in the business of
1201-selling tangible personal property at retail in this state or rendering or
1202-furnishing any of the services taxable under this act, there is hereby
1203-levied and there shall be collected and paid a tax at the rate of 6.5%. On
1204-and after January 1, 2023, 17% and on and after January 1, 2025 July
1205-1, 2024, 18% of the tax rate imposed pursuant to this section and the
1206-rate provided in K.S.A. 2023 Supp. 79-3603d, and amendments thereto,
1207-shall be levied for the state highway fund, the state highway fund
1208-purposes and those purposes specified in K.S.A. 68-416, and
1209-amendments thereto, and all revenue collected and received from such
1210-tax levy shall be deposited in the state highway fund.
1211-Within a redevelopment district established pursuant to K.S.A. 74-
1212-8921, and amendments thereto, there is hereby levied and there shall be
1213-collected and paid an additional tax at the rate of 2% until the earlier of
1214-the date the bonds issued to finance or refinance the redevelopment
1215-project have been paid in full or the final scheduled maturity of the first
1216-series of bonds issued to finance any part of the project.
1217-Such tax shall be imposed upon:
1218-(a) The gross receipts received from the sale of tangible personal
1219-property at retail within this state;
1220-(b) the gross receipts from intrastate, interstate or international
1221-telecommunications services and any ancillary services sourced to this
1222-state in accordance with K.S.A. 79-3673, and amendments thereto,
1223-except that telecommunications service does not include: (1) Any
1224-interstate or international 800 or 900 service; (2) any interstate or
1225-international private communications service as defined in K.S.A. 79-
1226-3673, and amendments thereto; (3) any value-added nonvoice data
1227-service; (4) any telecommunication service to a provider of
1228-telecommunication services which will be used to render Senate Substitute for HOUSE BILL No. 2036—page 20
1229-telecommunications services, including carrier access services; or (5)
1230-any service or transaction defined in this section among entities
1231-classified as members of an affiliated group as provided by section
1232-1504 of the federal internal revenue code of 1986, as in effect on
1233-January 1, 2001;
1234-(c) the gross receipts from the sale or furnishing of gas, water,
1235-electricity and heat, which sale is not otherwise exempt from taxation
1236-under the provisions of this act, and whether furnished by municipally
1237-or privately owned utilities, except that, on and after January 1, 2006,
1238-for sales of gas, electricity and heat delivered through mains, lines or
1239-pipes to residential premises for noncommercial use by the occupant of
1240-such premises, and for agricultural use and also, for such use, all sales
1241-of propane gas, the state rate shall be 0%; and for all sales of propane
1242-gas, LP gas, coal, wood and other fuel sources for the production of
1243-heat or lighting for noncommercial use of an occupant of residential
1244-premises, the state rate shall be 0%, but such tax shall not be levied and
1245-collected upon the gross receipts from: (1) The sale of a rural water
1246-district benefit unit; (2) a water system impact fee, system enhancement
1247-fee or similar fee collected by a water supplier as a condition for
1248-establishing service; or (3) connection or reconnection fees collected by
1249-a water supplier;
1250-(d) the gross receipts from the sale of meals or drinks furnished at
1251-any private club, drinking establishment, catered event, restaurant,
1252-eating house, dining car, hotel, drugstore or other place where meals or
1253-drinks are regularly sold to the public;
1254-(e) the gross receipts from the sale of admissions to any place
1255-providing amusement, entertainment or recreation services including
1256-admissions to state, county, district and local fairs, but such tax shall
1257-not be levied and collected upon the gross receipts received from sales
1258-of admissions to any cultural and historical event which occurs
1259-triennially;
1260-(f) the gross receipts from the operation of any coin-operated
1261-device dispensing or providing tangible personal property, amusement
1262-or other services except laundry services, whether automatic or
1263-manually operated;
1264-(g) the gross receipts from the service of renting of rooms by
1265-hotels, as defined by K.S.A. 36-501, and amendments thereto, or by
1266-accommodation brokers, as defined by K.S.A. 12-1692, and
1267-amendments thereto, but such tax shall not be levied and collected upon
1268-the gross receipts received from sales of such service to the federal
1269-government and any agency, officer or employee thereof in association
1270-with the performance of official government duties;
1271-(h) the gross receipts from the service of renting or leasing of
1272-tangible personal property except such tax shall not apply to the renting
1273-or leasing of machinery, equipment or other personal property owned
1274-by a city and purchased from the proceeds of industrial revenue bonds
1275-issued prior to July 1, 1973, in accordance with the provisions of
1276-K.S.A. 12-1740 through 12-1749, and amendments thereto, and any
1277-city or lessee renting or leasing such machinery, equipment or other
1278-personal property purchased with the proceeds of such bonds who shall
1279-have paid a tax under the provisions of this section upon sales made
1280-prior to July 1, 1973, shall be entitled to a refund from the sales tax
1281-refund fund of all taxes paid thereon;
1282-(i) the gross receipts from the rendering of dry cleaning, pressing,
1283-dyeing and laundry services except laundry services rendered through a
1284-coin-operated device whether automatic or manually operated;
1285-(j) the gross receipts from the rendering of the services of washing
1286-and washing and waxing of vehicles;
1287-(k) the gross receipts from cable, community antennae and other
1288-subscriber radio and television services;
1289-(l) (1) except as otherwise provided by paragraph (2), the gross
1290-receipts received from the sales of tangible personal property to all
1291-contractors, subcontractors or repairmen for use by them in erecting
1292-structures, or building on, or otherwise improving, altering, or repairing Senate Substitute for HOUSE BILL No. 2036—page 21
1293-real or personal property.
1294-(2) Any such contractor, subcontractor or repairman who
1295-maintains an inventory of such property both for sale at retail and for
1296-use by them for the purposes described by paragraph (1) shall be
1297-deemed a retailer with respect to purchases for and sales from such
1298-inventory, except that the gross receipts received from any such sale,
1299-other than a sale at retail, shall be equal to the total purchase price paid
1300-for such property and the tax imposed thereon shall be paid by the
1301-deemed retailer;
1302-(m) the gross receipts received from fees and charges by public
1303-and private clubs, drinking establishments, organizations and
1304-businesses for participation in sports, games and other recreational
1305-activities, but such tax shall not be levied and collected upon the gross
1306-receipts received from: (1) Fees and charges by any political
1307-subdivision, by any organization exempt from property taxation
1308-pursuant to K.S.A. 79-201 Ninth, and amendments thereto, or by any
1309-youth recreation organization exclusively providing services to persons
1310-18 years of age or younger which is exempt from federal income
1311-taxation pursuant to section 501(c)(3) of the federal internal revenue
1312-code of 1986, for participation in sports, games and other recreational
1313-activities; and (2) entry fees and charges for participation in a special
1314-event or tournament sanctioned by a national sporting association to
1315-which spectators are charged an admission which is taxable pursuant to
1316-subsection (e);
1317-(n) the gross receipts received from dues charged by public and
1318-private clubs, drinking establishments, organizations and businesses,
1319-payment of which entitles a member to the use of facilities for
1320-recreation or entertainment, but such tax shall not be levied and
1321-collected upon the gross receipts received from: (1) Dues charged by
1322-any organization exempt from property taxation pursuant to K.S.A. 79-
1323-201 Eighth and Ninth, and amendments thereto; and (2) sales of
1324-memberships in a nonprofit organization which is exempt from federal
1325-income taxation pursuant to section 501(c)(3) of the federal internal
1326-revenue code of 1986, and whose purpose is to support the operation of
1327-a nonprofit zoo;
1328-(o) the gross receipts received from the isolated or occasional sale
1329-of motor vehicles or trailers but not including: (1) The transfer of motor
1330-vehicles or trailers by a person to a corporation or limited liability
1331-company solely in exchange for stock securities or membership interest
1332-in such corporation or limited liability company; (2) the transfer of
1333-motor vehicles or trailers by one corporation or limited liability
1334-company to another when all of the assets of such corporation or
1335-limited liability company are transferred to such other corporation or
1336-limited liability company; or (3) the sale of motor vehicles or trailers
1337-which are subject to taxation pursuant to the provisions of K.S.A. 79-
1338-5101 et seq., and amendments thereto, by an immediate family member
1339-to another immediate family member. For the purposes of paragraph
1340-(3), immediate family member means lineal ascendants or descendants,
1341-and their spouses. Any amount of sales tax paid pursuant to the Kansas
1342-retailers sales tax act on the isolated or occasional sale of motor
1343-vehicles or trailers on and after July 1, 2004, which the base for
1344-computing the tax was the value pursuant to K.S.A. 79-5105(a), (b)(1)
1345-and (b)(2), and amendments thereto, when such amount was higher
1346-than the amount of sales tax which would have been paid under the law
1347-as it existed on June 30, 2004, shall be refunded to the taxpayer
1348-pursuant to the procedure prescribed by this section. Such refund shall
1349-be in an amount equal to the difference between the amount of sales tax
1350-paid by the taxpayer and the amount of sales tax which would have
1351-been paid by the taxpayer under the law as it existed on June 30, 2004.
1352-Each claim for a sales tax refund shall be verified and submitted not
1353-later than six months from the effective date of this act to the director
1354-of taxation upon forms furnished by the director and shall be
1355-accompanied by any additional documentation required by the director.
1356-The director shall review each claim and shall refund that amount of Senate Substitute for HOUSE BILL No. 2036—page 22
1357-tax paid as provided by this act. All such refunds shall be paid from the
1358-sales tax refund fund, upon warrants of the director of accounts and
1359-reports pursuant to vouchers approved by the director of taxation or the
1360-director's designee. No refund for an amount less than $10 shall be paid
1361-pursuant to this act. In determining the base for computing the tax on
1362-such isolated or occasional sale, the fair market value of any motor
1363-vehicle or trailer traded in by the purchaser to the seller may be
1364-deducted from the selling price;
1365-(p) the gross receipts received for the service of installing or
1366-applying tangible personal property which when installed or applied is
1367-not being held for sale in the regular course of business, and whether or
1368-not such tangible personal property when installed or applied remains
1369-tangible personal property or becomes a part of real estate, except that
1370-no tax shall be imposed upon the service of installing or applying
1371-tangible personal property in connection with the original construction
1372-of a building or facility, the original construction, reconstruction,
1373-restoration, remodeling, renovation, repair or replacement of a
1374-residence or the construction, reconstruction, restoration, replacement
1375-or repair of a bridge or highway.
1376-For the purposes of this subsection:
1377-(1) "Original construction" means the first or initial construction
1378-of a new building or facility. The term "original construction" shall
1379-include the addition of an entire room or floor to any existing building
1380-or facility, the completion of any unfinished portion of any existing
1381-building or facility and the restoration, reconstruction or replacement of
1382-a building, facility or utility structure damaged or destroyed by fire,
1383-flood, tornado, lightning, explosion, windstorm, ice loading and
1384-attendant winds, terrorism or earthquake, but such term, except with
1385-regard to a residence, shall not include replacement, remodeling,
1386-restoration, renovation or reconstruction under any other
1387-circumstances;
1388-(2) "building" means only those enclosures within which
1389-individuals customarily are employed, or which are customarily used to
1390-house machinery, equipment or other property, and including the land
1391-improvements immediately surrounding such building;
1392-(3) "facility" means a mill, plant, refinery, oil or gas well, water
1393-well, feedlot or any conveyance, transmission or distribution line of any
1394-cooperative, nonprofit, membership corporation organized under or
1395-subject to the provisions of K.S.A. 17-4601 et seq., and amendments
1396-thereto, or municipal or quasi-municipal corporation, including the land
1397-improvements immediately surrounding such facility;
1398-(4) "residence" means only those enclosures within which
1399-individuals customarily live;
1400-(5) "utility structure" means transmission and distribution lines
1401-owned by an independent transmission company or cooperative, the
1402-Kansas electric transmission authority or natural gas or electric public
1403-utility; and
1404-(6) "windstorm" means straight line winds of at least 80 miles per
1405-hour as determined by a recognized meteorological reporting agency or
1406-organization;
1407-(q) the gross receipts received for the service of repairing,
1408-servicing, altering or maintaining tangible personal property which
1409-when such services are rendered is not being held for sale in the regular
1410-course of business, and whether or not any tangible personal property is
1411-transferred in connection therewith. The tax imposed by this subsection
1412-shall be applicable to the services of repairing, servicing, altering or
1413-maintaining an item of tangible personal property which has been and
1414-is fastened to, connected with or built into real property;
1415-(r) the gross receipts from fees or charges made under service or
1416-maintenance agreement contracts for services, charges for the providing
1417-of which are taxable under the provisions of subsection (p) or (q);
1418-(s) on and after January 1, 2005, the gross receipts received from
1419-the sale of prewritten computer software and the sale of the services of
1420-modifying, altering, updating or maintaining prewritten computer Senate Substitute for HOUSE BILL No. 2036—page 23
1421-software, whether the prewritten computer software is installed or
1422-delivered electronically by tangible storage media physically
1423-transferred to the purchaser or by load and leave;
1424-(t) the gross receipts received for telephone answering services;
1425-(u) the gross receipts received from the sale of prepaid calling
1426-service and prepaid wireless calling service as defined in K.S.A. 79-
1427-3673, and amendments thereto;
1428-(v) all sales of bingo cards, bingo faces and instant bingo tickets
1429-by licensees under K.S.A. 75-5171 et seq., and amendments thereto,
1430-shall be exempt from taxes imposed pursuant to this section;
1431-(w) all sales of charitable raffle tickets in accordance with K.S.A.
1432-75-5171 et seq., and amendments thereto, shall be exempt from taxes
1433-imposed pursuant to this section; and
1434-(x) commencing on January 1, 2023, and thereafter, the state rate
1435-on the gross receipts from the sale of food and food ingredients shall be
1436-as set forth in K.S.A. 2023 Supp. 79-3603d, and amendments thereto.
1437-Sec. 20. K.S.A. 2023 Supp. 79-3603d is hereby amended to read
1438-as follows: 79-3603d. (a) There is hereby levied and there shall be
1439-collected and paid a tax upon the gross receipts from the sale of food
1440-and food ingredients. The rate of tax shall be as follows:
1441-(1) Commencing on January 1, 2023, at the rate of 4%;
1442-(2) commencing on January 1, 2024, at the rate of 2%; and
1443-(3) commencing on January 1, 2025 July 1, 2024, and thereafter,
1444-at the rate of 0%.
1445-(b) The provisions of this section shall not apply to prepared food
1446-unless sold without eating utensils provided by the seller and described
1447-below:
1448-(1) Food sold by a seller whose proper primary NAICS
1449-classification is manufacturing in sector 311, except subsector 3118
1450-(bakeries);
1451-(2) (A) food sold in an unheated state by weight or volume as a
1452-single item; or
1453-(B) only meat or seafood sold in an unheated state by weight or
1454-volume as a single item;
1455-(3) bakery items, including bread, rolls, buns, biscuits, bagels,
1456-croissants, pastries, donuts, danish, cakes, tortes, pies, tarts, muffins,
1457-bars, cookies and tortillas; or
1458-(4) food sold that ordinarily requires additional cooking, as
1459-opposed to just reheating, by the consumer prior to consumption.
1460-(c) The provisions of this section shall be a part of and
1461-supplemental to the Kansas retailers' sales tax act.
1462-Sec. 21. K.S.A. 2023 Supp. 79-3620 is hereby amended to read as
1463-follows: 79-3620. (a) All revenue collected or received by the director
1464-of taxation from the taxes imposed by this act shall be remitted to the
1465-state treasurer in accordance with the provisions of K.S.A. 75-4215,
1466-and amendments thereto. Upon receipt of each such remittance, the
1467-state treasurer shall deposit the entire amount in the state treasury, less
1468-amounts withheld as provided in subsection (b) and amounts credited
1469-as provided in subsections (c), (d) and (e), to the credit of the state
1470-general fund.
1471-(b) A refund fund, designated as "sales tax refund fund" not to
1472-exceed $100,000 shall be set apart and maintained by the director from
1473-sales tax collections and estimated tax collections and held by the state
1474-treasurer for prompt payment of all sales tax refunds. Such fund shall
1475-be in such amount, within the limit set by this section, as the director
1476-shall determine is necessary to meet current refunding requirements
1477-under this act. In the event such fund as established by this section is, at
1478-any time, insufficient to provide for the payment of refunds due
1479-claimants thereof, the director shall certify the amount of additional
1480-funds required to the director of accounts and reports who shall
1481-promptly transfer the required amount from the state general fund to the
1482-sales tax refund fund, and notify the state treasurer, who shall make
1483-proper entry in the records.
1484-(c) (1) On January 1, 2023, the state treasurer shall credit 17% of Senate Substitute for HOUSE BILL No. 2036—page 24
1485-the revenue collected and received from the tax imposed by K.S.A. 79-
1486-3603, and amendments thereto, at the rates provided in K.S.A. 79-3603,
1487-and amendments thereto, and K.S.A. 2023 Supp. 79-3603d, and
1488-amendments thereto, and deposited as provided by subsection (a),
1489-exclusive of amounts credited pursuant to subsection (d), in the state
1490-highway fund.
1491-(2) On January 1, 2025 July 1, 2024, and thereafter, the state
1492-treasurer shall credit 18% of the revenue collected and received from
1493-the tax imposed by K.S.A. 79-3603, and amendments thereto, at the
1494-rates provided in K.S.A. 79-3603, and amendments thereto, and K.S.A.
1495-2023 Supp. 79-3603d, and amendments thereto, and deposited as
1496-provided by subsection (a), exclusive of amounts credited pursuant to
1497-subsection (d), in the state highway fund.
1498-(d) The state treasurer shall credit all revenue collected or received
1499-from the tax imposed by K.S.A. 79-3603, and amendments thereto, as
1500-certified by the director, from taxpayers doing business within that
1501-portion of a STAR bond project district occupied by a STAR bond
1502-project or taxpayers doing business with such entity financed by a
1503-STAR bond project as defined in K.S.A. 12-17,162, and amendments
1504-thereto, that was determined by the secretary of commerce to be of
1505-statewide as well as local importance or will create a major tourism
1506-area for the state or the project was designated as a STAR bond project
1507-as defined in K.S.A. 12-17,162, and amendments thereto, to the city
1508-bond finance fund, which fund is hereby created. The provisions of this
1509-subsection shall expire when the total of all amounts credited hereunder
1510-and under K.S.A. 79-3710(d), and amendments thereto, is sufficient to
1511-retire the special obligation bonds issued for the purpose of financing
1512-all or a portion of the costs of such STAR bond project.
1513-(e) All revenue certified by the director of taxation as having been
1514-collected or received from the tax imposed by K.S.A. 79-3603(c), and
1515-amendments thereto, on the sale or furnishing of gas, water, electricity
1516-and heat for use or consumption within the intermodal facility district
1517-described in this subsection, shall be credited by the state treasurer to
1518-the state highway fund. Such revenue may be transferred by the
1519-secretary of transportation to the rail service improvement fund
1520-pursuant to law. The provisions of this subsection shall take effect upon
1521-certification by the secretary of transportation that a notice to proceed
1522-has been received for the construction of the improvements within the
1523-intermodal facility district, but not later than December 31, 2010, and
1524-shall expire when the secretary of revenue determines that the total of
1525-all amounts credited hereunder and pursuant to K.S.A. 79-3710(e), and
1526-amendments thereto, is equal to $53,300,000, but not later than
1527-December 31, 2045. Thereafter, all revenues shall be collected and
1528-distributed in accordance with applicable law. For all tax reporting
1529-periods during which the provisions of this subsection are in effect,
1530-none of the exemptions contained in K.S.A. 79-3601 et seq., and
1531-amendments thereto, shall apply to the sale or furnishing of any gas,
1532-water, electricity and heat for use or consumption within the intermodal
1533-facility district. As used in this subsection, "intermodal facility district"
1534-shall consist of an intermodal transportation area as defined by K.S.A.
1535-12-1770a(oo), and amendments thereto, located in Johnson county
1536-within the polygonal-shaped area having Waverly Road as the eastern
1537-boundary, 191
1538-st
1539- Street as the southern boundary, Four Corners Road as
1540-the western boundary, and Highway 56 as the northern boundary, and
1541-the polygonal-shaped area having Poplar Road as the eastern boundary,
1542-183
1543-rd
1544- Street as the southern boundary, Waverly Road as the western
1545-boundary, and the BNSF mainline track as the northern boundary, that
1546-includes capital investment in an amount exceeding $150 million for
1547-the construction of an intermodal facility to handle the transfer, storage
1548-and distribution of freight through railway and trucking operations.
1549-Sec. 22. K.S.A. 2023 Supp. 79-3703 is hereby amended to read as
1550-follows: 79-3703. (a) There is hereby levied and there shall be collected
1551-from every person in this state a tax or excise for the privilege of using,
1552-storing, or consuming within this state any article of tangible personal Senate Substitute for HOUSE BILL No. 2036—page 25
1553-property. Such tax shall be levied and collected in an amount equal to
1554-the consideration paid by the taxpayer multiplied by the rate of 6.5%.
1555-(b) Commencing on January 1, 2023, and thereafter, the state rate
1556-on the amount equal to the consideration paid by the taxpayer from the
1557-sale of food and food ingredients as provided in K.S.A. 79-3603, and
1558-amendments thereto, shall be as set forth in K.S.A. 2023 Supp. 79-
1559-3603d, and amendments thereto.
1560-(c) On and after January 1, 2023, 17% and on and after January 1,
1561-2025 July 1, 2024, 18% of the tax rate imposed pursuant to this section
1562-and the rate provided in K.S.A. 2023 Supp. 79-3603d, and amendments
1563-thereto, shall be levied for the state highway fund, the state highway
1564-fund purposes and those purposes specified in K.S.A. 68-416, and
1565-amendments thereto, and all revenue collected and received from such
1566-tax levy shall be deposited in the state highway fund.
1567-(d) Within a redevelopment district established pursuant to K.S.A.
1568-74-8921, and amendments thereto, there is hereby levied and there shall
1569-be collected and paid an additional tax of 2% until the earlier of: (1)
1570-The date the bonds issued to finance or refinance the redevelopment
1571-project undertaken in the district have been paid in full; or (2) the final
1572-scheduled maturity of the first series of bonds issued to finance the
1573-redevelopment project.
1574-(e) All property purchased or leased within or without this state
1575-and subsequently used, stored or consumed in this state shall be subject
1576-to the compensating tax if the same property or transaction would have
1577-been subject to the Kansas retailers' sales tax had the transaction been
1578-wholly within this state.
1579-Sec. 23. K.S.A. 2023 Supp. 79-3710 is hereby amended to read as
1580-follows: 79-3710. (a) All revenue collected or received by the director
1581-under the provisions of this act shall be remitted to the state treasurer in
1582-accordance with the provisions of K.S.A. 75-4215, and amendments
1583-thereto. Upon receipt of each such remittance, the state treasurer shall
1584-deposit the entire amount in the state treasury, less amounts set apart as
1585-provided in subsection (b) and amounts credited as provided in
1586-subsection (c), (d) and (e), to the credit of the state general fund.
1587-(b) A revolving fund, designated as "compensating tax refund
1588-fund" not to exceed $10,000 shall be set apart and maintained by the
1589-director from compensating tax collections and estimated tax
1590-collections and held by the state treasurer for prompt payment of all
1591-compensating tax refunds. Such fund shall be in such amount, within
1592-the limit set by this section, as the director shall determine is necessary
1593-to meet current refunding requirements under this act.
1594-(c) (1) On January 1, 2023, the state treasurer shall credit 17% of
1595-the revenue collected and received from the tax imposed by K.S.A. 79-
1596-3703, and amendments thereto, at the rates provided in K.S.A. 79-3703,
1597-and amendments thereto, and K.S.A. 2023 Supp. 79-3603d, and
1598-amendments thereto, and deposited as provided by subsection (a),
1599-exclusive of amounts credited pursuant to subsection (d), in the state
1600-highway fund.
1601-(2) On January 1, 2025 July 1, 2024, and thereafter, the state
1602-treasurer shall credit 18% of the revenue collected and received from
1603-the tax imposed by K.S.A. 79-3703, and amendments thereto, at the
1604-rates provided in K.S.A. 79-3703, and amendments thereto, and K.S.A.
1605-2023 Supp. 79-3603d, and amendments thereto, and deposited as
1606-provided by subsection (a), exclusive of amounts credited pursuant to
1607-subsection (d), in the state highway fund.
1608-(d) The state treasurer shall credit all revenue collected or received
1609-from the tax imposed by K.S.A. 79-3703, and amendments thereto, as
1610-certified by the director, from taxpayers doing business within that
1611-portion of a redevelopment district occupied by a redevelopment
1612-project that was determined by the secretary of commerce to be of
1613-statewide as well as local importance or will create a major tourism
1614-area for the state as defined in K.S.A. 12-1770a, and amendments
1615-thereto, to the city bond finance fund created by K.S.A. 79-3620(d),
1616-and amendments thereto. The provisions of this subsection shall expire Senate Substitute for HOUSE BILL No. 2036—page 26
1617-when the total of all amounts credited hereunder and under K.S.A. 79-
1618-3620(d), and amendments thereto, is sufficient to retire the special
1619-obligation bonds issued for the purpose of financing all or a portion of
1620-the costs of such redevelopment project.
1621-This subsection shall not apply to a project designated as a special
1622-bond project as defined in K.S.A. 12-1770a(z), and amendments
1623-thereto.
1624-(e) All revenue certified by the director of taxation as having been
1625-collected or received from the tax imposed by K.S.A. 79-3603(c), and
1626-amendments thereto, on the sale or furnishing of gas, water, electricity
1627-and heat for use or consumption within the intermodal facility district
1628-described in this subsection, shall be credited by the state treasurer to
1629-the state highway fund. Such revenue may be transferred by the
1630-secretary of transportation to the rail service improvement fund
1631-pursuant to law. The provisions of this subsection shall take effect upon
1632-certification by the secretary of transportation that a notice to proceed
1633-has been received for the construction of the improvements within the
1634-intermodal facility district, but not later than December 31, 2010, and
1635-shall expire when the secretary of revenue determines that the total of
1636-all amounts credited hereunder and pursuant to K.S.A. 79-3620(e), and
1637-amendments thereto, is equal to $53,300,000, but not later than
1638-December 31, 2045. Thereafter, all revenues shall be collected and
1639-distributed in accordance with applicable law. For all tax reporting
1640-periods during which the provisions of this subsection are in effect,
1641-none of the exemptions contained in K.S.A. 79-3601 et seq., and
1642-amendments thereto, shall apply to the sale or furnishing of any gas,
1643-water, electricity and heat for use or consumption within the intermodal
1644-facility district. As used in this subsection, "intermodal facility district"
1645-shall consist of an intermodal transportation area as defined by K.S.A.
1646-12-1770a(oo), and amendments thereto, located in Johnson county
1647-within the polygonal-shaped area having Waverly Road as the eastern
1648-boundary, 191
1649-st
1650- Street as the southern boundary, Four Corners Road as
1651-the western boundary, and Highway 56 as the northern boundary, and
1652-the polygonal-shaped area having Poplar Road as the eastern boundary,
1653-183
1654-rd
1655- Street as the southern boundary, Waverly Road as the western
1656-boundary, and the BNSF mainline track as the northern boundary, that
1657-includes capital investment in an amount exceeding $150 million for
1658-the construction of an intermodal facility to handle the transfer, storage
1659-and distribution of freight through railway and trucking operations.
1660-Sec. 24. K.S.A. 2023 Supp. 79-3603, 79-3603d, 79-3620, 79-3703
1661-and 79-3710 are hereby repealed. Senate Substitute for HOUSE BILL No. 2036—page 27
1662-Sec. 25. On and after July 1, 2024, K.S.A. 19-2694, 65-163j, 65-
1663-3306, 65-3327, 75-2556, 79-1107, 79-1108, 79-1479, 79-2960, 79-
1664-2961, 79-2962, 79-2965, 79-2966 and 79-2967 and K.S.A. 2023 Supp.
1665-72-5142, 74-8768, 79-201x, 79-2959, 79-2964, 79-2988, 79-32,110,
1666-79-32,117, 79-32,119 and 79-32,121 are hereby repealed.
1667-Sec. 26. This act shall take effect and be in force from and after its
1668-publication in the Kansas register.
1669-I hereby certify that the above BILL originated in the HOUSE, and was
1670-adopted by that body
1671-
1672-HOUSE adopted
1673-Conference Committee Report
1674-
1675-Speaker of the House.
1676-
1677-Chief Clerk of the House.
1678-Passed the SENATE
1679- as amended
1680-SENATE adopted
1681-Conference Committee Report
1682-
1683-President of the Senate.
1684-
1685-Secretary of the Senate.
1686-APPROVED
1687-
1688-
1689-Governor.
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