| 11 | | - | New Section 1. (a) Encouraging suicide is knowingly encouraging |
|---|
| 12 | | - | another person to commit or attempt to commit suicide when the person |
|---|
| 13 | | - | knows that such other person has communicated a desire to commit |
|---|
| 14 | | - | suicide and such encouragement: |
|---|
| 15 | | - | (1) Is made proximate in time to the other person committing or |
|---|
| 16 | | - | attempting to commit suicide; and |
|---|
| 17 | | - | (2) substantially influences the other person's decision or methods |
|---|
| 18 | | - | used to commit or attempt to commit suicide. |
|---|
| 19 | | - | (b) Encouraging suicide is a: |
|---|
| 20 | | - | (1) Severity level 5, person felony if the other person attempts to |
|---|
| 21 | | - | commit suicide; and |
|---|
| 22 | | - | (2) severity level 4, person felony if the other person commits |
|---|
| 23 | | - | suicide. |
|---|
| 24 | | - | (c) As used in this section: |
|---|
| 25 | | - | (1) "Attempt to commit suicide" means any physical action done |
|---|
| 26 | | - | by a person with the intent to commit suicide; and |
|---|
| 27 | | - | (2) "encouraging a person to commit or attempt to commit |
|---|
| 28 | | - | suicide" means oral, written or visual communication that is persuasive |
|---|
| 29 | | - | or intended to be persuasive and that gives advice to commit suicide, |
|---|
| 30 | | - | attempt to commit suicide or develop a plan to commit suicide. |
|---|
| 31 | | - | (d) This section shall be a part of and supplemental to the Kansas |
|---|
| 32 | | - | criminal code. |
|---|
| 33 | | - | Sec. 2. (a) Organized retail crime is any of the following acts done |
|---|
| 34 | | - | with intent to permanently deprive the owner of the possession, use or |
|---|
| 35 | | - | benefit of the owner's property or services: |
|---|
| 36 | | - | (1) Acting in concert with one or more other persons to: |
|---|
| 37 | | - | (A) Receive, purchase, sell or possess merchandise with an |
|---|
| 38 | | - | aggregate retail market value of $5,000 or more within a 12-month |
|---|
| 39 | | - | period, knowing or believing such merchandise to have been stolen; or |
|---|
| 40 | | - | (B) take merchandise with an aggregate retail market value of |
|---|
| 41 | | - | $5,000 or more from one or more retailers within a 12-month period, as |
|---|
| 42 | | - | part of an organized plan to commit theft; or |
|---|
| 43 | | - | (2) recruiting, coordinating, organizing, supervising, directing, |
|---|
| 44 | | - | managing or financing one or more other persons to undertake any of |
|---|
| 45 | | - | the acts described in paragraph (1). |
|---|
| 46 | | - | (b) Organized retail crime: |
|---|
| 47 | | - | (1) Involving merchandise with an aggregate retail market value |
|---|
| 48 | | - | of at least $5,000 but less than $25,000 is a severity level 6, nonperson |
|---|
| 49 | | - | felony; |
|---|
| 50 | | - | (2) involving merchandise with an aggregate retail market value of |
|---|
| 51 | | - | at least $25,000 but less than $100,000 is a severity level 5, nonperson |
|---|
| 52 | | - | felony; and |
|---|
| 53 | | - | (3) involving merchandise with an aggregate retail market value of |
|---|
| 54 | | - | $100,000 or more is a severity level 4, nonperson felony. |
|---|
| 55 | | - | (c) In addition to the venue provided for under any other provision |
|---|
| 56 | | - | of law, a prosecution for organized retail crime may be brought in any |
|---|
| 57 | | - | county where at least $1 in aggregate retail market value of |
|---|
| 58 | | - | merchandise is taken, received, sold or purchased. |
|---|
| 59 | | - | (d) As used in this section: |
|---|
| 60 | | - | (1) "Aggregate retail market value" means the total combined |
|---|
| 61 | | - | value of merchandise taken, at the price at which the merchandise |
|---|
| 62 | | - | would ordinarily be sold by the retailer through legitimate sale or |
|---|
| 63 | | - | distribution; |
|---|
| 64 | | - | (2) "merchandise" means chattels of any type or description |
|---|
| 65 | | - | regardless of the value offered for sale in or about a store; Senate Substitute for HOUSE BILL No. 2144—page 2 |
|---|
| 66 | | - | (3) "retailer" means a person or business selling, leasing or |
|---|
| 67 | | - | facilitating the sale or lease of merchandise to the public or a business; |
|---|
| 68 | | - | and |
|---|
| 69 | | - | (4) "store" means a place where merchandise is: |
|---|
| 70 | | - | (A) Sold or offered to the public for sale at retail; or |
|---|
| 71 | | - | (B) leased or offered to the public for lease. |
|---|
| 72 | | - | (e) This section shall be a part of and supplemental to the Kansas |
|---|
| 73 | | - | criminal code. |
|---|
| 74 | | - | Sec. 3. K.S.A. 21-6328 is hereby amended to read as follows: 21- |
|---|
| 75 | | - | 6328. As used in the Kansas racketeer influenced and corrupt |
|---|
| 76 | | - | organization act: |
|---|
| 77 | | - | (a) (1) "Beneficial interest" means the interest of a person: |
|---|
| 78 | | - | (A) As a beneficiary under any trust arrangement pursuant to |
|---|
| 79 | | - | which a trustee holds legal or record title to real property for the benefit |
|---|
| 80 | | - | of such person; or |
|---|
| 81 | | - | (B) under any other form of express fiduciary arrangement |
|---|
| 82 | | - | pursuant to which any other person holds legal or record title to real |
|---|
| 83 | | - | property for the benefit of such person. |
|---|
| 84 | | - | (2) The term "beneficial interest" does not include the interest of a |
|---|
| 85 | | - | stock holder in a corporation or the interest of a partner in either a |
|---|
| 86 | | - | general partnership or a limited partnership. A beneficial interest shall |
|---|
| 87 | | - | be deemed to be located where the real property owned by the trustee is |
|---|
| 88 | | - | located. |
|---|
| 89 | | - | (b) "Covered person" means any person who: |
|---|
| 90 | | - | (1) Is a criminal street gang member or criminal street gang |
|---|
| 91 | | - | associate, as defined in K.S.A. 21-6313, and amendments thereto; |
|---|
| 92 | | - | (2) has engaged in or is engaging in any conduct prohibited by |
|---|
| 93 | | - | K.S.A. 21-5426, and amendments thereto, human trafficking or |
|---|
| 94 | | - | aggravated human trafficking, or K.S.A. 21-6422, and amendments |
|---|
| 95 | | - | thereto, commercial sexual exploitation of a child; |
|---|
| 96 | | - | (3) has engaged in or is engaging in any conduct prohibited by |
|---|
| 97 | | - | K.S.A. 21-5703, and amendments thereto, unlawful manufacturing of |
|---|
| 98 | | - | controlled substances, or K.S.A. 21-5705, and amendments thereto, |
|---|
| 99 | | - | unlawful cultivation or distribution of controlled substances; or |
|---|
| 100 | | - | (4) has engaged in or is engaging in any conduct prohibited by |
|---|
| 101 | | - | K.S.A. 21-6107, and amendments thereto, identity theft or identity |
|---|
| 102 | | - | fraud. |
|---|
| 103 | | - | (c) "Documentary material" means any book, paper, document, |
|---|
| 104 | | - | writing, drawing, graph, chart, photograph, phonorecord, magnetic |
|---|
| 105 | | - | tape, computer printout, other data compilation from which information |
|---|
| 106 | | - | can be obtained or from which information can be translated into usable |
|---|
| 107 | | - | form, or other tangible item. |
|---|
| 108 | | - | (d) "Enterprise" means any individual, sole proprietorship, |
|---|
| 109 | | - | partnership, corporation, business trust, union chartered under the laws |
|---|
| 110 | | - | of this state, or other legal entity, or any unchartered union, association, |
|---|
| 111 | | - | or group of individuals associated in fact although not a legal entity; |
|---|
| 112 | | - | and it includes illicit as well as licit enterprises and governmental, as |
|---|
| 113 | | - | well as other, entities. A criminal street gang, as defined in K.S.A. 21- |
|---|
| 114 | | - | 6313, and amendments thereto, constitutes an enterprise. |
|---|
| 115 | | - | (e) "Pattern of racketeering activity" means engaging in at least |
|---|
| 116 | | - | two incidents of racketeering activity that have the same or similar |
|---|
| 117 | | - | intents, results, accomplices, victims or methods of commission or that |
|---|
| 118 | | - | otherwise are interrelated by distinguishing characteristics and are not |
|---|
| 119 | | - | isolated incidents, provided at least one of such incidents occurred after |
|---|
| 120 | | - | the effective date of this act and that the last of such incidents occurred |
|---|
| 121 | | - | within five years, excluding any period of imprisonment, after a prior |
|---|
| 122 | | - | incident of racketeering activity. |
|---|
| 123 | | - | (f) "Racketeering activity" means to commit, attempt to commit, |
|---|
| 124 | | - | conspire to commit or to solicit, coerce or intimidate another person to |
|---|
| 125 | | - | commit any: |
|---|
| 126 | | - | (1) Felony or misdemeanor violation of: The felony provisions of |
|---|
| 127 | | - | K.S.A. 8-1568, and amendments thereto, fleeing or attempting to elude |
|---|
| 128 | | - | a police officer; K.S.A. 9-508 et seq., and amendments thereto, Kansas |
|---|
| 129 | | - | money transmitter act; article 12a of chapter 17 of the Kansas Statutes Senate Substitute for HOUSE BILL No. 2144—page 3 |
|---|
| 130 | | - | Annotated, and amendments thereto, Kansas uniform securities act; |
|---|
| 131 | | - | K.S.A. 21-5401, and amendments thereto, capital murder; K.S.A. 21- |
|---|
| 132 | | - | 5402, and amendments thereto, murder in the first degree; K.S.A. 21- |
|---|
| 133 | | - | 5403, and amendments thereto, murder in the second degree; K.S.A. |
|---|
| 134 | | - | 21-5408, and amendments thereto, kidnapping or aggravated |
|---|
| 135 | | - | kidnapping; K.S.A. 21-5412, and amendments thereto; K.S.A. 21-5413, |
|---|
| 136 | | - | and amendments thereto; K.S.A. 21-5414, and amendments thereto, |
|---|
| 137 | | - | domestic battery; K.S.A. 21-5415, and amendments thereto, criminal |
|---|
| 138 | | - | threat or aggravated criminal threat; K.S.A. 21-5420, and amendments |
|---|
| 139 | | - | thereto, robbery or aggravated robbery; K.S.A. 21-5421, and |
|---|
| 140 | | - | amendments thereto, terrorism; K.S.A. 21-5422, and amendments |
|---|
| 141 | | - | thereto, illegal use of weapons of mass destruction; K.S.A. 21-5423, |
|---|
| 142 | | - | and amendments thereto; K.S.A. 21-5426, and amendments thereto, |
|---|
| 143 | | - | human trafficking or aggravated human trafficking; K.S.A. 21-5428, |
|---|
| 144 | | - | and amendments thereto, blackmail; K.S.A 21-5510, and amendments |
|---|
| 145 | | - | thereto, sexual exploitation of a child; K.S. 21-5601, and amendments |
|---|
| 146 | | - | thereto, endangering a child or aggravated endangering a child; K.S.A. |
|---|
| 147 | | - | 21-5602, and amendments thereto, abuse of a child; K.S.A. 21-5603, |
|---|
| 148 | | - | and amendments thereto, contributing to a child's misconduct or |
|---|
| 149 | | - | deprivation; K.S.A. 21-5607(b), and amendments thereto, furnishing |
|---|
| 150 | | - | alcoholic beverages to a minor for illicit purposes; article 57 of chapter |
|---|
| 151 | | - | 21 of the Kansas Statutes Annotated, and amendments thereto, crimes |
|---|
| 152 | | - | involving controlled substances; K.S.A. 21-5801, and amendments |
|---|
| 153 | | - | thereto, theft; K.S.A. 21-5803, and amendments thereto, criminal |
|---|
| 154 | | - | deprivation of property; K.S.A. 21-5805, and amendments thereto; |
|---|
| 155 | | - | K.S.A. 21-5807, and amendments thereto, burglary or aggravated |
|---|
| 156 | | - | burglary; K.S.A. 21-5812, and amendments thereto, arson or |
|---|
| 157 | | - | aggravated arson; K.S.A. 21-5813, and amendments thereto, criminal |
|---|
| 158 | | - | damage to property; K.S.A. 21-5814, and amendments thereto, criminal |
|---|
| 159 | | - | use of an explosive; K.S.A. 21-5821, and amendments thereto, giving a |
|---|
| 160 | | - | worthless check; K.S.A. 21-5823, and amendments thereto, forgery; |
|---|
| 161 | | - | K.S.A. 21-5824, and amendments thereto, making false information; |
|---|
| 162 | | - | K.S.A. 21-5825, and amendments thereto, counterfeiting; K.S.A. 21- |
|---|
| 163 | | - | 5826, and amendments thereto, destroying written instrument; K.S.A. |
|---|
| 164 | | - | 21-5828, and amendments thereto, criminal use of a financial card; |
|---|
| 165 | | - | K.S.A. 21-5838, and amendments thereto, conducting a pyramid |
|---|
| 166 | | - | promotional scheme; K.S.A. 21-5839, and amendments thereto; section |
|---|
| 167 | | - | 2, and amendments thereto, organized retail crime; K.S.A. 21-5903, |
|---|
| 168 | | - | and amendments thereto, perjury; K.S.A. 21-5904, and amendments |
|---|
| 169 | | - | thereto, interference with law enforcement; K.S.A. 21-5905, and |
|---|
| 170 | | - | amendments thereto, interference with the judicial process; K.S.A. 21- |
|---|
| 171 | | - | 5909, and amendments thereto, intimidation of a witness or victim or |
|---|
| 172 | | - | aggravated intimidation of a witness or victim; K.S.A. 21-5912, and |
|---|
| 173 | | - | amendments thereto, aiding escape; K.S.A. 21-5913, and amendments |
|---|
| 174 | | - | thereto, obstructing apprehension or prosecution; K.S.A. 21-5918, and |
|---|
| 175 | | - | amendments thereto; K.S.A. 21-6001, and amendments thereto, |
|---|
| 176 | | - | bribery; K.S.A. 21-6002, and amendments thereto, official misconduct; |
|---|
| 177 | | - | K.S.A. 21-6107, and amendments thereto, identity theft or identity |
|---|
| 178 | | - | fraud; K.S.A. 21-6301, and amendments thereto, criminal use of |
|---|
| 179 | | - | weapons; K.S.A. 21-6302, and amendments thereto, criminal carrying |
|---|
| 180 | | - | of a weapon; K.S.A. 21-6303, and amendments thereto, criminal |
|---|
| 181 | | - | distribution of firearms to a felon; K.S.A. 21-6304, and amendments |
|---|
| 182 | | - | thereto, criminal possession of a weapon by a convicted felon; K.S.A. |
|---|
| 183 | | - | 21-6305, and amendments thereto, aggravated weapons violation by a |
|---|
| 184 | | - | convicted felon; K.S.A. 21-6306, and amendments thereto, defacing |
|---|
| 185 | | - | identification marks of a firearm; K.S.A. 21-6308, and amendments |
|---|
| 186 | | - | thereto, criminal discharge of a firearm; K.S.A. 21-6310, and |
|---|
| 187 | | - | amendments thereto, unlawful endangerment; K.S.A. 21-6312, and |
|---|
| 188 | | - | amendments thereto; K.S.A. 21-6314, and amendments thereto, |
|---|
| 189 | | - | recruiting criminal street gang membership; K.S.A. 21-6315, and |
|---|
| 190 | | - | amendments thereto, criminal street gang intimidation; K.S.A. 21-6401, |
|---|
| 191 | | - | and amendments thereto, promoting obscenity or promoting obscenity |
|---|
| 192 | | - | to minors; K.S.A. 21-6404, and amendments thereto, gambling; K.S.A. |
|---|
| 193 | | - | 21-6405, and amendments thereto, illegal bingo operation; K.S.A. 21- Senate Substitute for HOUSE BILL No. 2144—page 4 |
|---|
| 194 | | - | 6406, and amendments thereto, commercial gambling; K.S.A. 21-6407, |
|---|
| 195 | | - | and amendments thereto, dealing in gambling devices; K.S.A. 21-6408, |
|---|
| 196 | | - | and amendments thereto; K.S.A. 21-6409, and amendments thereto, |
|---|
| 197 | | - | installing communication facilities for gamblers; K.S.A. 21-6414(a) or |
|---|
| 198 | | - | (b), and amendments thereto, unlawful conduct of dog fighting or |
|---|
| 199 | | - | unlawful possession of dog fighting paraphernalia; K.S.A. 21-6417(a) |
|---|
| 200 | | - | or (b), and amendments thereto, unlawful conduct of cockfighting or |
|---|
| 201 | | - | unlawful possession of cockfighting paraphernalia; K.S.A. 21-6419, |
|---|
| 202 | | - | and amendments thereto, selling sexual relations; K.S.A. 21-6420, and |
|---|
| 203 | | - | amendments thereto, promoting the sale of sexual relations; K.S.A. 21- |
|---|
| 204 | | - | 6422, and amendments thereto, commercial sexual exploitation of a |
|---|
| 205 | | - | child; K.S.A. 21-6501, and amendments thereto, extortion; K.S.A. 21- |
|---|
| 206 | | - | 6502, and amendments thereto, debt adjusting; K.S.A. 21-6504, and |
|---|
| 207 | | - | amendments thereto, equity skimming; K.S.A. 21-6506, and |
|---|
| 208 | | - | amendments thereto, commercial bribery; K.S.A. 21-6507, and |
|---|
| 209 | | - | amendments thereto, sports bribery; K.S.A. 21-6508, and amendments |
|---|
| 210 | | - | thereto, tampering with a sports contest; K.S.A. 39-720, and |
|---|
| 211 | | - | amendments thereto, social welfare service fraud; K.S.A. 40-2,118, and |
|---|
| 212 | | - | amendments thereto, fraudulent insurance acts; K.S.A. 41-101 et seq., |
|---|
| 213 | | - | and amendments thereto, Kansas liquor control act; K.S.A. 44-5,125, |
|---|
| 214 | | - | and amendments thereto, workers' compensation act; K.S.A. 65-1657, |
|---|
| 215 | | - | and amendments thereto, nonresident pharmacy registration; K.S.A. 65- |
|---|
| 216 | | - | 3441, and amendments thereto, hazardous waste; K.S.A. 65-4167, and |
|---|
| 217 | | - | amendments thereto, trafficking in counterfeit drugs; article 88 of |
|---|
| 218 | | - | chapter 74 of the Kansas Statutes Annotated, and amendments thereto, |
|---|
| 219 | | - | Kansas parimutuel racing act; or K.S.A. 79-3321, and amendments |
|---|
| 220 | | - | thereto, Kansas cigarette and tobacco products act; or |
|---|
| 221 | | - | (2) conduct defined as "racketeering activity" under 18 U.S.C. § |
|---|
| 222 | | - | 1961(1). |
|---|
| 223 | | - | (g) "Real property" means any real property or any interest in such |
|---|
| 224 | | - | real property, including, but not limited to, any lease of or mortgage |
|---|
| 225 | | - | upon such real property. |
|---|
| 226 | | - | (h) (1) "Trustee" means any: |
|---|
| 227 | | - | (A) Person acting as trustee pursuant to a trust in which the trustee |
|---|
| 228 | | - | holds legal or record title to real property; |
|---|
| 229 | | - | (B) person who holds legal or record title to real property in which |
|---|
| 230 | | - | any other person has a beneficial interest; or |
|---|
| 231 | | - | (C) successor trustee or trustees to any or all of the foregoing |
|---|
| 232 | | - | persons. |
|---|
| 233 | | - | (2) The term "trustee" does not include any person appointed or |
|---|
| 234 | | - | acting as a personal representative as defined in K.S.A. 59-102, and |
|---|
| 235 | | - | amendments thereto, or appointed or acting as a trustee of any |
|---|
| 236 | | - | testamentary trust or as a trustee of any indenture of trust under which |
|---|
| 237 | | - | any bonds have been or are to be issued. |
|---|
| 238 | | - | (i) "Unlawful debt" means any money or other thing of value |
|---|
| 239 | | - | constituting principal or interest of a debt that is legally unenforceable |
|---|
| 240 | | - | in this state in whole or in part because the debt was incurred or |
|---|
| 241 | | - | contracted in: |
|---|
| 242 | | - | (1) Violation of any of the following provisions of law: Article 88 |
|---|
| 243 | | - | of chapter 74 of the Kansas Statutes Annotated, and amendments |
|---|
| 244 | | - | thereto, Kansas parimutuel racing act; K.S.A. 21-6404, and |
|---|
| 245 | | - | amendments thereto, gambling; K.S.A. 21-6405, and amendments |
|---|
| 246 | | - | thereto, illegal bingo operation; K.S.A. 21-6406, and amendments |
|---|
| 247 | | - | thereto, commercial gambling; K.S.A. 21-6407, and amendments |
|---|
| 248 | | - | thereto, dealing in gambling devices; K.S.A. 21-6408, and amendments |
|---|
| 249 | | - | thereto, unlawful possession of a gambling device; or K.S.A. 21-6409, |
|---|
| 250 | | - | and amendments thereto, installing communication facilities for |
|---|
| 251 | | - | gamblers; or |
|---|
| 252 | | - | (2) gambling activity in violation of federal law or in the business |
|---|
| 253 | | - | of lending money at a rate usurious under state or federal law. |
|---|
| 254 | | - | Sec. 4. K.S.A. 2023 Supp. 75-702 is hereby amended to read as |
|---|
| 255 | | - | follows: 75-702. (a) The attorney general shall appear for the state, and |
|---|
| 256 | | - | prosecute and defend any and all actions and proceedings, civil or |
|---|
| 257 | | - | criminal, in the Kansas supreme court, the Kansas court of appeals and Senate Substitute for HOUSE BILL No. 2144—page 5 |
|---|
| 258 | | - | in all federal courts, in which the state shall be interested or a party, and |
|---|
| 259 | | - | shall, when so appearing, control the state's prosecution or defense. |
|---|
| 260 | | - | (b) The attorney general shall also, when required by the governor |
|---|
| 261 | | - | or either branch of the legislature, appear for the state and prosecute or |
|---|
| 262 | | - | defend, in any other court or before any officer, in any cause or matter, |
|---|
| 263 | | - | civil or criminal, in which this state may be a party or interested or |
|---|
| 264 | | - | when the constitutionality of any law of this state is at issue and when |
|---|
| 265 | | - | so directed shall seek final resolution of such issue in the supreme court |
|---|
| 266 | | - | of the state of Kansas. |
|---|
| 267 | | - | (c) (1) The attorney general shall have authority to prosecute any |
|---|
| 268 | | - | matter related to a violation of K.S.A. 12-189 or 75-5133, and |
|---|
| 269 | | - | amendments thereto, related to unlawful acts when the offender is an |
|---|
| 270 | | - | officer or employee of a city or county. |
|---|
| 271 | | - | (2) Notwithstanding any provision of law to the contrary, the |
|---|
| 272 | | - | attorney general shall have concurrent authority with any county or |
|---|
| 273 | | - | district attorney to prosecute theft as defined in K.S.A. 21-5801, and |
|---|
| 274 | | - | amendments thereto, a violation of the Kansas racketeer influenced and |
|---|
| 275 | | - | corrupt organizations act, K.S.A. 21-6327 et seq., and amendments |
|---|
| 276 | | - | thereto, or an the following crimes when they are part of an alleged |
|---|
| 277 | | - | course of criminal conduct that occurred in two or more counties: |
|---|
| 278 | | - | (A) Organized retail crime as defined in section 2, and |
|---|
| 279 | | - | amendments thereto, and any other crime that is part of such alleged |
|---|
| 280 | | - | course of criminal conduct; |
|---|
| 281 | | - | (B) theft as defined in K.S.A. 21-5801, and amendments thereto; |
|---|
| 282 | | - | (C) violations of the Kansas racketeer influenced and corrupt |
|---|
| 283 | | - | organizations act, K.S.A. 21-6327 et seq., and amendments thereto; |
|---|
| 284 | | - | and |
|---|
| 285 | | - | (D) any attempt, conspiracy or criminal solicitation as defined in |
|---|
| 286 | | - | K.S.A. 21-5301, 21-5302 or 21-5303, and amendments thereto, of such |
|---|
| 287 | | - | crimes that is part of an alleged course of criminal conduct that |
|---|
| 288 | | - | occurred in two or more counties the crimes described in subsection (c) |
|---|
| 289 | | - | (2)(A), (c)(2)(B) or (c)(2)(C). Senate Substitute for HOUSE BILL No. 2144—page 6 |
|---|
| 290 | | - | Sec. 5. K.S.A. 21-6328 and K.S.A. 2023 Supp. 75-702 are hereby |
|---|
| 291 | | - | repealed. |
|---|
| 292 | | - | Sec. 6. This act shall take effect and be in force from and after its |
|---|
| 13 | + | Section 1. K.S.A. 2022 Supp. 58a-411 is hereby amended to read as |
|---|
| 14 | + | follows: 58a-411. (a) A noncharitable irrevocable trust may be modified or |
|---|
| 15 | + | terminated upon consent of the settlor and all qualified beneficiaries, even |
|---|
| 16 | + | if the modification or termination is inconsistent with a material purpose of |
|---|
| 17 | + | the trust. A settlor's power to consent to a trust's modification or |
|---|
| 18 | + | termination may be exercised by an attorney in fact under a power of |
|---|
| 19 | + | attorney only to the extent expressly authorized by the power of attorney |
|---|
| 20 | + | or the terms of the trust; by the settlor's conservator with the approval of |
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| 21 | + | the court supervising the conservatorship if an agent is not so authorized; |
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| 22 | + | or by the settlor's guardian with the approval of the court supervising the |
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| 23 | + | guardianship if an agent is not so authorized and a conservator has not |
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| 24 | + | been appointed. This subsection does not apply to irrevocable trusts |
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| 25 | + | created before, or to revocable trusts that became irrevocable before, |
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| 26 | + | January 1, 2003. |
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| 27 | + | (b) A noncharitable irrevocable trust may be terminated upon consent |
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| 28 | + | of all of the qualified beneficiaries if the court concludes that continuance |
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| 29 | + | of the trust is not necessary to achieve any material purpose of the trust. A |
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| 30 | + | noncharitable irrevocable trust may be modified upon consent of all of the |
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| 31 | + | qualified beneficiaries if the court concludes that modification is not |
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| 32 | + | inconsistent with a material purpose of the trust. |
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| 33 | + | (c) (1) A spendthrift provision in the terms of the trust is not |
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| 34 | + | presumed to constitute a material purpose of the trust. |
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| 35 | + | (2) Application of the rule against perpetuities is not presumed to |
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| 36 | + | constitute a material purpose of the trust. |
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| 37 | + | (d) Upon termination of a trust under subsection (a) or (b), the trustee |
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| 38 | + | shall distribute the trust property as agreed by the qualified beneficiaries. |
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| 39 | + | (e) If not all of the qualified beneficiaries consent to a proposed |
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| 75 | + | 36 HB 2144 2 |
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| 76 | + | modification or termination of the trust under subsection (a) or (b), the |
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| 77 | + | modification or termination may be approved by the court if the court is |
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| 78 | + | satisfied that: |
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| 79 | + | (1) If all of the qualified beneficiaries had consented, the trust could |
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| 80 | + | have been modified or terminated under this section; and |
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| 81 | + | (2) the interests of a qualified beneficiary who does not consent will |
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| 82 | + | be adequately protected. |
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| 83 | + | Sec. 2. K.S.A. 59-3404 is hereby amended to read as follows: 59- |
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| 84 | + | 3404. K.S.A. 59-3401, and amendments thereto, statutory rule against |
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| 85 | + | perpetuities, does not apply to: |
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| 86 | + | (1) A nonvested property interest or a power of appointment arising |
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| 87 | + | out of a nondonative transfer, except a nonvested property interest or a |
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| 88 | + | power of appointment arising out of a: |
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| 89 | + | (i) a Premarital or postmarital agreement,; |
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| 90 | + | (ii) a separation or divorce settlement,; |
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| 91 | + | (iii) a spouse's election,; |
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| 92 | + | (iv) a similar arrangement arising out of a prospective, existing or |
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| 93 | + | previous marital relationship between the parties,; |
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| 94 | + | (v) a contract to make or not to revoke a will or trust,; |
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| 95 | + | (vi) a contract to exercise or not to exercise a power of appointment,; |
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| 96 | + | (vii) a transfer in satisfaction of a duty of support,; or |
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| 97 | + | (viii) a reciprocal transfer; |
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| 98 | + | (2) a fiduciary's power relating to the administration or management |
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| 99 | + | of assets, including the power of a fiduciary to sell, lease or mortgage |
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| 100 | + | property, and the power of a fiduciary to determine principal and income; |
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| 101 | + | (3) a power to appoint a fiduciary; |
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| 102 | + | (4) a discretionary power of a trustee to distribute principal before |
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| 103 | + | termination of a trust to a beneficiary having an indefeasibly vested |
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| 104 | + | interest in the income and principal; |
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| 105 | + | (5) a nonvested property interest held by a charity, government or |
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| 106 | + | governmental agency or subdivision, if the nonvested property interest is |
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| 107 | + | preceded by an interest held by another charity, government or |
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| 108 | + | governmental agency or subdivision; |
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| 109 | + | (6) a nonvested property interest in or a power of appointment with |
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| 110 | + | respect to a trust or other property arrangement forming part of a pension, |
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| 111 | + | profit-sharing, stock bonus, health, disability, death benefit, income |
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| 112 | + | deferral or other current or deferred benefit plan for one or more |
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| 113 | + | employees, independent contractors or the beneficiaries or spouses, to |
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| 114 | + | which contributions are made for the purpose of distributing to or for the |
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| 115 | + | benefit of the participants or their beneficiaries or spouses the property, |
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| 116 | + | income or principal in the trust or other property arrangement, except a |
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| 117 | + | nonvested property interest or a power of appointment that is created by an |
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| 118 | + | election of a participant or a beneficiary or spouse; or |
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| 162 | + | (7) a property interest, power of appointment or arrangement that was |
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| 163 | + | not subject to the common-law rule against perpetuities or is excluded by |
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| 164 | + | another statute of this state; or |
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| 165 | + | (8) a trust in which the governing instrument states that the rule |
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| 166 | + | against perpetuities does not apply to the trust and under which the trustee |
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| 167 | + | or other person to whom the power is properly granted or delegated has |
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| 168 | + | power under the governing instrument, any applicable statute or the |
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| 169 | + | common law to sell, lease or mortgage property for any period of time |
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| 170 | + | beyond the period which would otherwise be required for an interest |
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| 171 | + | created under the governing instrument to vest. This subsection shall |
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| 172 | + | apply to all trusts created by will or inter vivos agreement executed or |
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| 173 | + | amended on or after July 1, 2023, and to all trusts created by exercise of |
|---|
| 174 | + | power of appointment granted under instruments executed or amended on |
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| 175 | + | or after July 1, 2023. |
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| 176 | + | Sec. 3. K.S.A. 2022 Supp. 79-32,109 is hereby amended to read as |
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| 177 | + | follows: 79-32,109. As used in this act, unless the context otherwise |
|---|
| 178 | + | requires: |
|---|
| 179 | + | (a) (1) Any term used in this act shall have the same meaning as |
|---|
| 180 | + | when used in a comparable context in the federal internal revenue code. |
|---|
| 181 | + | Any reference in this act to the "federal internal revenue code" shall mean |
|---|
| 182 | + | the provisions of the federal internal revenue code of 1986, and |
|---|
| 183 | + | amendments thereto, and other provisions of the laws of the United States |
|---|
| 184 | + | relating to federal income taxes, as the same may be or become effective at |
|---|
| 185 | + | any time, or from time to time, for the taxable year. |
|---|
| 186 | + | (2) Any reference in this act to a federal form or schedule, or to a line |
|---|
| 187 | + | number on a federal form or schedule, shall be to such form, schedule and |
|---|
| 188 | + | line number as they existed for tax year 2011 and as revised thereafter by |
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| 189 | + | the internal revenue service. Any such reference shall include comparable |
|---|
| 190 | + | federal forms, schedules, and line numbers used by non-United States |
|---|
| 191 | + | residents when filing their federal income tax return with the internal |
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| 192 | + | revenue service. |
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| 193 | + | (b) "Resident individual" means a natural person who is domiciled in |
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| 194 | + | this state. A natural person who spends in the aggregate more than six |
|---|
| 195 | + | months of the taxable year within this state shall be presumed to be a |
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| 196 | + | resident for purposes of this act in absence of proof to the contrary. A |
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| 197 | + | nonresident individual means an individual other than a resident |
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| 198 | + | individual. |
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| 199 | + | (c) "Resident estate" means the estate of a deceased person whose |
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| 200 | + | domicile was in this state at the time of such person's death. "Nonresident |
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| 201 | + | estate" means an estate other than a resident estate. |
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| 202 | + | (d) "Resident trust" means a trust that: |
|---|
| 203 | + | (1) Is administered in this state and that; |
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| 204 | + | (2) was created by or consists of property owned by a person |
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| 247 | + | 43 HB 2144 4 |
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| 248 | + | domiciled in this state on the date the trust or portion of the trust became |
|---|
| 249 | + | irrevocable; and |
|---|
| 250 | + | (3) has at least one income beneficiary who, on the last day of the |
|---|
| 251 | + | taxable year, was a resident of this state. |
|---|
| 252 | + | (e) "Resident partner" means a partner who is a resident individual, a |
|---|
| 253 | + | resident estate, or a resident trust. "Nonresident partner" means a partner |
|---|
| 254 | + | other than a resident partner. |
|---|
| 255 | + | (f) (1) "Resident beneficiary" means a beneficiary of an estate or trust |
|---|
| 256 | + | which beneficiary is a resident individual, a resident estate, or a resident |
|---|
| 257 | + | trust. |
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| 258 | + | (2) "Nonresident beneficiary" means a beneficiary other than a |
|---|
| 259 | + | resident beneficiary. |
|---|
| 260 | + | (g) "Director" means the director of taxation. |
|---|
| 261 | + | (h) (1) "Modified Kansas source income" means that part of a |
|---|
| 262 | + | nonresident individual's Kansas adjusted gross income as set forth in |
|---|
| 263 | + | K.S.A. 79-32,117, and amendments thereto, derived from sources in |
|---|
| 264 | + | Kansas. Items of income including unemployment compensation, gain, |
|---|
| 265 | + | loss or deduction reflected in Kansas adjusted gross income shall be |
|---|
| 266 | + | considered derived from sources in Kansas to the extent that they are |
|---|
| 267 | + | attributable to: |
|---|
| 268 | + | (A) The ownership of any interest in real or tangible personal |
|---|
| 269 | + | property in this state; |
|---|
| 270 | + | (B) a business, trade, profession or occupation carried on in this state; |
|---|
| 271 | + | (C) a business, trade, profession or occupation carried on partly |
|---|
| 272 | + | within and partly without this state as determined by the uniform division |
|---|
| 273 | + | of income for tax purposes act as set forth in K.S.A. 79-3271 through 79- |
|---|
| 274 | + | 3293, and amendments thereto; |
|---|
| 275 | + | (D) the distributive share of partnership income, gain, loss and |
|---|
| 276 | + | deduction determined under this section as if the partnership were a |
|---|
| 277 | + | nonresident individual; |
|---|
| 278 | + | (E) the share of estate or trust income, gain, loss and deduction |
|---|
| 279 | + | determined under K.S.A. 79-32,137, and amendments thereto; |
|---|
| 280 | + | (F) prizes won from lottery games conducted by the Kansas lottery; |
|---|
| 281 | + | (G) any winnings from parimutuel wagering derived from the |
|---|
| 282 | + | conduct of parimutuel activities within this state; or |
|---|
| 283 | + | (H) income from intangible personal property, including annuities, |
|---|
| 284 | + | dividends, interest, and gains from the disposition of intangible personal |
|---|
| 285 | + | property to the extent that such income is from property employed in a |
|---|
| 286 | + | trade, business, profession or occupation carried on in Kansas. A |
|---|
| 287 | + | nonresident, other than a dealer holding property primarily for sale to |
|---|
| 288 | + | customers in the ordinary course of such dealer's trade or business, shall |
|---|
| 289 | + | not be deemed to carry on a business, trade, profession or occupation in |
|---|
| 290 | + | Kansas solely by reason of the purchase and sale of property for such |
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| 333 | + | 43 HB 2144 5 |
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| 334 | + | nonresident's own account. |
|---|
| 335 | + | (2) "Modified Kansas source income" does not include: |
|---|
| 336 | + | (A) Compensation paid by the United States for service in the armed |
|---|
| 337 | + | forces of the United States, performed during an induction period by an |
|---|
| 338 | + | individual not domiciled in this state; or |
|---|
| 339 | + | (B) such individual's share of distributed or undistributed taxable |
|---|
| 340 | + | income or net operating loss of a corporation which is an electing small |
|---|
| 341 | + | business corporation unless an agreement is filed as provided in K.S.A. |
|---|
| 342 | + | 79-32,139, and amendments thereto, in which event, the "modified Kansas |
|---|
| 343 | + | source income" of such nonresident individual shall include such |
|---|
| 344 | + | individual's share of such corporation's distributed and undistributed |
|---|
| 345 | + | taxable income or net operating loss as such share is determined under the |
|---|
| 346 | + | internal revenue code only to the extent, however, that such income, gain |
|---|
| 347 | + | or loss is at the corporate level, derived from sources within Kansas. |
|---|
| 348 | + | Sec. 4. K.S.A. 59-3404 and K.S.A. 2022 Supp. 58a-411 and 79- |
|---|
| 349 | + | 32,109 are hereby repealed. |
|---|
| 350 | + | Sec. 5. This act shall take effect and be in force from and after its |
|---|