Session of 2023
HOUSE BILL No. 2359
By Representatives K. Williams and Landwehr
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AN ACT concerning education; making and concerning appropriations for
fiscal year 2025, for the state department of education; establishing the
sunflower teacher-student mentor program; pairing secondary students
who are interested in pursuing a teaching career with teacher mentors;
providing bonuses to participating teachers; requiring the state treasurer
to establish education savings accounts for participating students;
authorizing student accounts to be used for academic tutoring and
postsecondary education expenses; requiring certain transfers from the
state general fund upon establishment of student accounts; establishing
the sunflower teacher-student mentor program fund; prioritizing
participating students for postsecondary educational scholarships under
the Kansas promise scholarship act and the teacher service scholarship
program act; providing an income tax subtraction modification to
federal adjusted gross income for amounts deposited in a student
program account; amending K.S.A. 74-32,101 and 74-32,102 and
K.S.A. 2022 Supp. 74-32,272, 74-32,275 and 79-32,117 and repealing
the existing sections.
Be it enacted by the Legislature of the State of Kansas:
New Section 1.
DEPARTMENT OF EDUCATION
(a) There is appropriated for the above agency from the state general
fund for the fiscal year ending June 30, 2025, the following:
Sunflower teacher-student mentor program....................................$240,000
Provided, That expenditures shall be made by the above agency from the
sunflower teacher-student mentor program account to provide a $500
bonus each semester to a teacher who is participating in the sunflower
teacher-student mentor program pursuant to section 2 et seq., and
amendments thereto: Provided further, That the above agency shall
distribute such bonus payments to participating school districts for
distribution to participating teachers at the time or times determined by the
state board of education.
New Sec. 2. (a) Sections 2 through 13, and amendments thereto, shall
be known and may be cited as the sunflower teacher-student mentor
program.
(b) The sunflower teacher-student mentor program is hereby
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established and shall be administered jointly by the state board of
education, the treasurer and the boards of education of participating school
districts in accordance with the roles and obligations set forth for each
entity under this act.
(c) The provisions of sections 2 through 13, and amendments thereto,
shall expire on July 1, 2027, unless after reviewing the program, the
legislature extends the program.
New Sec. 3. The legislature hereby declares that the purpose and
intent of the sunflower teacher-student mentor program is to:
(a) Increase the number of future Kansas teachers through the
cooperative and intentional partnership of students and licensed teachers in
urban and rural school districts that face challenges with teacher shortages
and student achievement outcomes;
(b) identify, encourage and engage students in grades seven through
11 who desire to pursue a career in the field of education as a teacher;
(c) promote and encourage a love for learning and teaching at an
early age;
(d) create positive relationships between students and teachers and
improve student mental health through purpose-driven inspiration;
(e) promote higher academic achievement and better educational
outcomes for students by pairing students who participate in the sunflower
teacher-student mentor program with licensed teachers who will provide
mentorship, guidance and additional educational supports to participating
students;
(f) increase the number of Kansas students who will enroll in a
Kansas postsecondary institution of higher education to pursue a degree
that will lead to a career in the field of education; and
(g) provide additional assistance to participating teacher mentors
through teacher bonus payments.
New Sec. 4. As used in the sunflower teacher-student mentor
program:
(a) "Account" means a sunflower teacher-student mentor program
account established on behalf of a participating student.
(b) "Eligible student" means a student enrolled in any of the grades
seven through 11 at a participating school district who is identified and
recommended for participation in the program by the teacher-led process
for the identification and recommendation of students established pursuant
to section 5, and amendments thereto.
(c) "Teacher-student mentor" means a licensed teacher of a
participating school district who is paired with a participating student
through the teacher-student mentor application process established
pursuant to section 6, and amendments thereto.
(d) "Parent" means a parent, legal guardian, custodian or other person
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with authority to act on behalf of an eligible student.
(e) "Participating school district" means, in school year 2024 and
each school year thereafter, the following school districts:
(1) Unified school district no. 457, Garden City public schools, or if
such school district chooses not to participate, the state board of education
shall select a similarly situated school district within such geographic
region for participation in the program;
(2) unified school district no. 229, Blue Valley public schools, or if
such school district chooses not to participate, the state board of education
shall select another school district within such geographic region for
participation in the program;
(3) one school district classified by the high school activities
association as 4A, 5A or 6A that shall be selected by the state board of
education, which shall endeavor to select school districts from different
geographic regions of the state; and
(4) one school district classified by the high school activities
association as 1A, 2A or 3A that shall be selected by the state board of
education, which shall endeavor to select school districts from different
regions across the state.
(f) "Participating student" means an eligible student whose parent has
entered into a written agreement with the treasurer pursuant to section 8,
and amendments thereto, for the student to participate in the program
during the school year.
(g) "Program" means the sunflower teacher-student mentor program
established pursuant to this act.
(h) "Treasurer" means the state treasurer or the state treasurer's
designee.
New Sec. 5. (a) The board of education of each participating school
district shall establish a process for licensed teachers within the school
district to identify and recommend students for participation in the
program. Such teacher-led process for the identification and
recommendation of students shall be conducted pursuant to the uniform
and equitable guidelines for student recommendations established by the
sunflower teacher-student mentor program task force pursuant to section 6,
and amendments thereto.
(b) Commencing in school year 2024-2025, and for each school year
thereafter, a participating school district shall conduct the teacher-led
process for the identification and recommendation of students for
participation in the program. Upon completion of such identification and
recommendation process, there shall be selected, from the pool of students
identified and recommended pursuant to such process, up to five students
from each of the grades seven through 11 from not more than three middle
schools and two high schools of the participating school district. Students
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selected pursuant to such process shall be eligible to participate in the
program. When selecting students for participation in the program, any
student who participated in the program during the preceding school year
shall be prioritized for continued participation in the program if such
student complied with the requirements of the program during the
preceding school year and made sufficient academic progress during such
school year as determined by the student's teacher-student mentor or by
the board of education of the school district.
(c) To be selected as a participating student for program participation,
a student shall:
(1) Be a resident of Kansas;
(2) be enrolled in and attending any of the grades seven through 11 at
a middle or high school of a participating school district;
(3) show a genuine interest in the pursuit of a career in the field of
education as a teacher, coach, paraprofessional or other school employee;
and
(4) show a desire to participate in the program as evidenced through
discussions between the participating school district, the student and the
student's parent or parents.
New Sec. 6. (a) (1) There is hereby established the sunflower teacher-
student mentor program task force. The task force shall consist of the
following four members:
(A) One member appointed by the board of education of unified
school district no. 457, Garden City public schools or, if such school
district chooses not to participate, one member appointed by the board of
education of the school district selected by the state board of education for
participating in the program; and
(B) one member appointed by the board of education of unified
school district no. 229, Blue Valley public schools or, if such school
district chooses not to participate, one member appointed by the board of
education of the school district selected by the state board of education for
participating in the program;
(C) one member appointed by the board of education of the school
district classified by the high school activities association as 4A, 5A or 6A
that is selected by the state board of education for participation in the
program; and
(D) one member appointed by the board of education of the school
district classified by the high school activities association as 1A, 2A or 3A
that is selected by the state board of education for participation in the
program.
(2) Members of the task force shall be employed by the school
district that appointed such members.
(b) Members of the task force shall be appointed on or before
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September 1, 2023. The first meeting of the task force shall be called on or
before January 1, 2023, by the member appointed by the board of
education of unified school district no. 457. At the first meeting of the task
force, the members of the task force shall select a chairperson from the
membership of the task force. The task force may meet at any time and
place within the state. Meetings of the task force may be conducted
through virtual meeting software. Meetings of the task force shall be
subject to the open meetings act.
(c) The sunflower teacher-student mentor program task force shall:
(1) Establish uniform and equitable guidelines for the teacher-led
process for the identification and recommendation of eligible students for
participation in the program;
(2) support participating school districts with the implementation and
operation of the program;
(3) compile lists of tutoring opportunities and resources that are
available within each participating school district including any teachers
within the district that offer after-school tutoring services to students
participating in the program;
(4) establish the maximum hourly rate of pay that a teacher who is
employed by the participating school district may charge for after-school
tutoring services provided to a student participating in the program; and
(5) compile information on postsecondary financial assistance
resources and scholarship programs that may be available to the students
who participate in the program, including, but not limited to, the Kansas
promise scholarship program act, the teacher service scholarship program
act and any other private, local, state or federal financial assistance
options.
New Sec. 7. (a) The board of education of each participating school
district shall establish an application process for licensed teachers in the
participating school district to apply to become a teacher-student mentor
under the program. The application shall require a teacher to provide such
teacher's rationale and motivation to be a mentor of a student participating
under the program. The board of education of each participating school
district shall provide to each teacher who requests an application a
description of the program, the requirements that will be imposed upon the
teacher if such teacher is selected to be a teacher-student mentor and any
other information the board of education of the participating school district
deems necessary. The board of education of a participating school district
shall allow teachers who teach in any subject area or academic discipline
to apply and participate as a teacher-student mentor under the program.
(b) The board of education of a participating school district shall
select, from the pool of such applicants, the number of licensed teachers
that is equal to the number of students selected to participate in the
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program in the participating school district. A teacher-student mentor shall
only mentor one participating student during the applicable school year.
Before a teacher may begin to mentor a participating student under the
program, the teacher shall agree to comply with the requirements of the
program and the responsibilities imposed upon such teacher under the
program.
(c) Each teacher-student mentor shall:
(1) Individually mentor the participating student during the school
year;
(2) oversee the growth of the participating student's academics and
participation in school programs and activities;
(3) embody and promote to the participating student a love for
continuous learning and the teaching profession;
(4) encourage higher academic achievement by facilitating and
directing the student to academic tutoring resources for which a student
may use such student's account moneys;
(5) integrate the participating student into the teacher's daily
classroom duties to provide valuable experience and training in the
teaching profession;
(6) help direct the participating student to educational resources and
academic assistance that are available to the student;
(7) assist participating students with completion of the free
application for federal student aid when students are approaching
graduation; and
(8) provide guidance and information on financial assistance and
scholarships that may be available to the student, including, but not limited
to, the scholarship opportunities provided under the promise scholarship
act and the teacher service scholarship program act.
(d) The board of education of a participating school district shall
endeavor to support each teacher-student mentor through a reduction in the
teacher's daily work load to provide the teacher-student mentor adequate
support and time to mentor the participating student.
(e) Each teacher-student mentor shall be eligible to receive, subject to
appropriations therefor, a bonus in the amount of $500 for each semester
of the school year in which the teacher participates as a teacher-student
mentor under the program.
(f) A teacher-student mentor participating in the program shall not be
required or expected to provide or offer tutoring services to a participating
student.
New Sec. 8. (a) For a student to participate in the program, a parent
of such student shall enter into a written agreement with the treasurer in
such manner and form as prescribed by the treasurer. The written
agreement between the parent of a student and the treasurer shall provide
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that:
(1) The student shall participate in the program during the school
year;
(2) the treasurer shall establish an account for the student in the
sunflower teacher-student mentor program fund established by section 10,
and amendments thereto;
(3) the parent and the student shall comply with all requirements and
rules and regulations of the program; and
(4) the moneys in the participating student's account shall only be
expended upon expenditures authorized pursuant to section 9, and
amendments thereto.
(b) The treasurer shall establish an account for each student whose
parent enters into a written agreement with the treasurer and satisfies the
requirements of this act. Only one account may be established for each
participating student. A parent acting on behalf of more than one student
shall have a separate written agreement for each such student.
(c) Except as provided in subsection (e), a written agreement entered
into pursuant to this act shall expire on June 30 immediately following the
date the agreement became effective. A written agreement may be renewed
by the parent of a student upon the student's continued participation in the
program in the succeeding school year and upon the written consent of the
parent and the treasurer to reenter into a written agreement pursuant to this
section.
(d) A written agreement shall be inactivated and closed by the
treasurer upon a determination that:
(1) Moneys in an account were knowingly used for purposes other
than those allowed pursuant to section 9, and amendments thereto; and
(2) the student no longer participates in the program in accordance
with the requirements of the program.
(e) An account may be closed by a parent at any time upon a written
request to the treasurer to close such account.
(f) When a written agreement is terminated, the account associated
with such agreement shall be deemed inactive, and the treasurer shall close
the account.
(g) Any written agreement authorized by this section may be
provided through an electronic document and may be electronically
signed.
New Sec. 9. (a) (1) Except as provided in subsection (b), moneys in
the participating student's account shall only be expended by the parent of
the student to provide qualifying tutoring programs and services to the
participating student. Qualifying tutoring programs and services shall only
be provided within the subjects of mathematics and English language arts.
Such tutoring services may be provided by:
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(A) An independent or private tutoring service provider; and
(B) a licensed teacher who agrees to provide tutoring services outside
of the teacher's school employment contract or pursuant to a supplemental
contract subject to the maximum hourly rate of pay for such tutoring
services established by the sunflower teacher-student mentor program task
force.
(2) No payment may be made from a participating student's account
to any immediate family member of the student.
(b) Except as provided in paragraph (4), any student who participated
in the program for a cumulative total of three or more school years and has
moneys remaining in the student's account after the student graduates from
high school may enter into a written agreement with the treasurer, in such
manner and form as prescribed by the treasurer, to maintain the student's
account and use the remaining moneys in the account for tuition, fees,
books and materials that are required for enrollment at any postsecondary
educational institution in the state. The written agreement between the
student and the treasurer authorized pursuant to this subsection shall
provide that:
(1) The treasurer shall maintain the student's account in the sunflower
teacher-student mentor program fund established pursuant to section 10,
and amendments thereto, until the treasurer terminates the written
agreement and closes the account. The treasurer shall terminate any such
written agreement when:
(A) No moneys remain in the account;
(B) the student closes such account;
(C) moneys in an account were knowingly used for purposes other
than those allowed by this subsection;
(D) the student does not intend to enroll in a postsecondary
educational institution in this state; or
(E) 180 days have passed since the student enrolled in a
postsecondary educational institution in this state.
(2) The student shall only expend account moneys on tuition, fees,
books and materials required for enrollment and attendance at any
postsecondary educational institution in the state.
(3) A written agreement authorized by this subsection may be
provided through an electronic document and may be electronically signed
by the parties to such agreement.
(4) The three-year participation requirement provided pursuant to
paragraph (1) shall not apply to any student who participated in the
program while such student was enrolled in grade 10 or 11 during the
2023-2024 school year, and any such participating student shall be
authorized to maintain the student's account for postsecondary educational
expenses pursuant to the requirements of this subsection.
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(c) Any person or entity providing tutoring services purchased with
moneys from an account shall not share, refund or rebate any portion of
such moneys to the parent or participating student.
New Sec. 10. (a) (1) There is hereby established in the state treasury
the sunflower teacher-student mentor program fund to be administered by
the treasurer. Moneys in the sunflower teacher-student mentor program
fund shall be expended only for the purposes established in this act. All
moneys received pursuant to this section shall be deposited in the state
treasury in accordance with the provisions of K.S.A. 75-4215, and
amendments thereto, and shall be credited to the sunflower teacher-student
mentor program fund.
(2) The director of accounts and reports shall create a procedure for
the sunflower teacher-student mentor program fund to have individual
student accounts therein. Each student's accumulated moneys in the
student's account shall earn interest based on the average daily balance of
moneys in each student's account for the preceding month and the net
earnings rate of the pooled money investment portfolio for the preceding
month. The amount of interest earned shall be added monthly to each
student's account in the sunflower teacher-student mentor program fund.
(b) Upon execution of an agreement in accordance with section 8, and
amendments thereto, the treasurer shall establish an account in the
sunflower teacher-student mentor program fund in the state treasury in the
name of the participating student. Upon establishment or renewal of an
account, the treasurer shall transfer $500 to the participating student's
account.
(c) On or before August 1 of each year, the treasurer shall determine
the amount to be transferred to the sunflower teacher-student mentor
program fund by multiplying the total number of participating students in
the program by $500. The treasurer shall certify the resulting amount to
the director of accounts and reports, and upon receipt of such certification,
the director shall transfer such certified amount from the state general fund
to the sunflower teacher-student mentor program fund.
(d) (1) Each account shall remain active until a written agreement
expires or is terminated pursuant to section 8, and amendments thereto.
(2) If an account is terminated pursuant to section 8, and amendments
thereto, the treasurer shall close the account and certify the amount of
moneys remaining in the account to the director of accounts and reports.
Upon certification of such amount, the treasurer shall deposit such amount
in the state treasury to the credit of the state general fund. Funds remaining
in an individual student account at the end of a school year shall roll over
to such account in the next succeeding school year if such account is
renewed or is eligible to be renewed in accordance with the renewal
options provided under the program.
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(e) The treasurer shall notify the parent of any expenditures from a
participating student's account that do not meet the requirements of section
9, and amendments thereto. Such parent shall repay the cost of any such
expenditures within 30 days of notification by the treasurer.
(f) If the treasurer determines that moneys in an account have been
used for purposes other than the expenditures allowed pursuant to section
9, and amendments thereto, the treasurer may:
(1) Prohibit further expenditures from the account until such time as
determined by the treasurer;
(2) require a parent to repay the cost of any unauthorized expenditure;
(3) prorate amounts to be deposited in such account; and
(4) terminate the account.
(g) The treasurer may contract with a third party pursuant to K.S.A.
75-3739, and amendments thereto, for the establishment of an electronic
account maintenance and payment system. No personal deposits may be
made into an account. If a parent make an otherwise allowable expenditure
without using the account payment system, the parent shall not use such
account to reimburse the parent for any such expenditure. Any electronic
fund transfer from an account shall only be for expenditures authorized
pursuant to the program and approved by the treasurer.
(h) The treasurer shall conduct or contract to conduct annual audits of
accounts to ensure compliance with the provisions of this act and may
conduct or contract to conduct additional audits of accounts as needed.
New Sec. 11. On or before December 31, 2024, and each December
31 thereafter, the state board of education shall prepare and submit a report
on the sunflower teacher-student mentor program to the legislature that
shall provide the number of students participating in the program, a
summary of the academic achievement improvement that participating
students experience under the program, a summary of the longevity of
participating student participation in the program, reports and first-hand
accounts from participating mentor teachers regarding the success of the
program and any other information the state board deems relevant or
necessary. The state board shall only report disaggregated student data and
shall not present any personally identifiable student data in such report.
New Sec. 12. The treasurer's actions under this act shall be subject to
the Kansas administrative procedure act and reviewable under the Kansas
judicial review act. Any parent of a participating student aggrieved by a
decision of the treasurer may appeal such decision in accordance with such
acts.
New Sec. 13. (a) In each school year, each participating school
district shall certify to the state board of education and the treasurer the
name, school and grade level of each participating student and the number
of school years that the student has participated in the program.
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(b) The state board of education and the treasurer shall post and
maintain on their websites information about the program and the
requirements for participation in the program.
(c) The state board of education shall provide support to participating
school districts to implement the provisions of this act.
(d) The state board of education and the treasurer may adopt rules and
regulations necessary to carry out the provisions of this act.
Sec. 14. K.S.A. 74-32,101 is hereby amended to read as follows: 74-
32,101. As used in the teacher service scholarship program act:
(a) "Executive officer" means the chief executive officer of the state
board of regents appointed under K.S.A. 74-3203a, and amendments
thereto.
(b) "Qualified student" means a person who:
(1) Is a resident of the state of Kansas;
(2) (A) has been accepted for admission to or is enrolled in a course
of instruction leading to licensure as a teacher in a hard-to-fill teaching
discipline or in an underserved area;
(B) is licensed as a teacher and is endorsed to teach in a field which is
not a hard-to-fill teaching discipline or is not in an underserved area, but
has been accepted for admission to, or is enrolled in, a course of
instruction leading to endorsement in a hard-to-fill teaching discipline or
in an underserved area; or
(C) is licensed as a teacher and has been accepted for admission to, or
is enrolled in, a course of instruction leading to a master's degree in the
field of education as a teacher in a hard-to-fill teaching discipline or in an
underserved area; and
(3) has qualified for the award of a scholarship under the teacher
service scholarship program on the basis of having demonstrated
scholastic ability, on the basis of prior participation in the sunflower
teacher-student mentor program pursuant to section 2 et seq., and
amendments thereto, or who has previously so qualified and remains
qualified for renewal of the scholarship on the basis of remaining in good
standing and making satisfactory progress toward completion of the
requirements of the course of instruction in which enrolled.
(c) "Hard-to-fill teaching discipline" means a teaching discipline in
which there is a critical shortage of teachers as determined and specified
by the state board of education.
(d) "Underserved area" means a geographic area of the state in which
there is a critical shortage of teachers as determined and specified by the
state board of education.
Sec. 15. K.S.A. 74-32,102 is hereby amended to read as follows: 74-
32,102. (a) There is hereby established the teacher service scholarship
program. A scholarship may be awarded under the teacher service
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scholarship program to any qualified student and may be renewed for each
such student who remains qualified for the scholarship. Determination of
the students qualified for such scholarships shall be made by the executive
officer. Scholastic ability shall be determined on the basis of any one or
more of the following: (1) High ACT or SAT score; (2) rank in high school
graduation class; (3) cumulative high school or college grade point
average; or (4) any other indicator of scholastic ability which the state
board of regents determines to be demonstrative of potential for successful
completion of a course of instruction leading to licensure as a teacher.
Students who participated in the sunflower teacher-student mentor
program under section 2 et seq., and amendments thereto, shall be given
priority for scholarship awards under the teacher service scholarship
program. To the extent practicable and consistent with qualification
factors, consideration shall be given to qualified students who are
members of ethnic minority groups.
(b) Within the limitations of appropriations therefor, the number of
scholarships awarded and the amount awarded to each applicant shall be
determined by the executive officer. The amount awarded shall be
specified in the agreement. The amount awarded may vary depending
upon the number of hours and the program in which the applicant is
enrolled. For academic year 2007-2008, the amount awarded shall not
exceed $2,500 each semester or its equivalent. For academic year 2008-
2009 and each year thereafter, the maximum amount that may be awarded
shall be increased by an amount equal to the percentage increase in the
urban CPI (urban) during the preceding fiscal year as certified to the
executive officer by the director of the budget on August 15 of each year.
(c) If a student is not enrolled on a full-time basis, a student shall
complete the course of study within the time period specified in the
agreement and shall receive a proportionate amount of the scholarship
allowed under subsection (b) based upon the number of hours enrolled in
an academic period, and computed as a fraction of the total number of
credit hours required for full-time enrollment.
Sec. 16. K.S.A. 2022 Supp. 74-32,272 is hereby amended to read as
follows: 74-32,272. (a) There is hereby established the Kansas promise
scholarship program. The state board of regents shall implement and
administer the program.
(b) On or before March 1, 2023, the state board of regents shall adopt
rules and regulations to implement and administer the Kansas promise
scholarship program. Such rules and regulations shall establish:
(1) A scholarship application process, including, but not limited to,
accepting scholarship applications throughout the academic year and
processing such applications in the order such applications were received;
(2) appeal procedures for denial or revocation of a Kansas promise
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scholarship;
(3) guidelines to ensure as much as is practicable that, if a student
who received a Kansas promise scholarship graduates from a promise
eligible program and subsequently enrolls in a state educational institution,
as defined in K.S.A. 76-711, and amendments thereto, or municipal
university, any courses taken by such student shall be transferred to the
state educational institution or municipal university and qualify toward the
student's baccalaureate degree;
(4) the terms, conditions and requirements that shall be incorporated
into each Kansas promise scholarship agreement, which shall not be more
stringent than the requirements for Kansas promise scholarship agreements
provided in this act;
(5) procedures for requesting and approving medical, military and
personal absences from an eligible postsecondary educational institution
while receiving a Kansas promise scholarship;
(6) criteria for determining whether a student who received a Kansas
promise scholarship fulfilled the residency, employment and repayment
requirements included in a Kansas promise scholarship agreement as
provided in K.S.A. 2022 Supp. 74-32,276, and amendments thereto;
(7) criteria for determining when a student who received a Kansas
promise scholarship may be released from the requirements of a Kansas
promise scholarship, if there are special circumstances that caused such
student to be unable to complete such requirements; and
(8) that no eligible postsecondary educational institution may:
(A) Limit scholarship awards to certain promise eligible programs at
such institution; or
(B) award less than the full Kansas promise scholarship amount for
which a student qualifies as long as funds are available in the Kansas
promise scholarship program fund.
(c) The state board of regents shall:
(1) Identify the promise eligible programs offered by each eligible
postsecondary educational institution that are:
(A) Within a field of study designated by the eligible postsecondary
educational institution pursuant to K.S.A. 2022 Supp. 74-32,273, and
amendments thereto; and
(B) in any of the following fields of study:
(i) Information technology and security;
(ii) mental and physical healthcare;
(iii) advanced manufacturing and building trades; or
(iv) early childhood education and development, elementary
education and secondary education;
(2) work with community partners, such as community foundations,
school districts, postsecondary educational institutions, Kansas business
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and industry and Kansas economic development organizations to publicize
Kansas promise scholarships, including, but not limited to, publicizing
eligible postsecondary educational institutions, approved scholarship-
eligible educational programs, application procedures and application
deadlines;
(3) disburse funds to each eligible postsecondary educational
institution for the purpose of awarding Kansas promise scholarships;
(4) request information from eligible postsecondary educational
institutions and any state agency necessary for the administration of this
act;
(5) accept electronic signatures as sufficient and valid on all forms
and agreements required by the Kansas promise scholarship program and
any rules and regulations adopted thereunder;
(6) enforce Kansas promise scholarship agreements;
(7) collect any moneys repaid by students pursuant to K.S.A. 2022
Supp. 74-32,276, and amendments thereto;
(8) determine whether students who received a Kansas promise
scholarship fulfill the residency, employment and repayment requirements
provided in K.S.A. 2022 Supp. 74-32,276, and amendments thereto; and
(9) beginning in January 2022, annually evaluate the Kansas promise
scholarship program and prepare and submit a report to the senate standing
committee on education and the house of representatives standing
committee on education. Such report shall include, but not be limited to,
the total program cost for each promise eligible program at each eligible
postsecondary educational institution, the amount of scholarship moneys
awarded that went to each promise eligible program, the number of credit
hours paid for with scholarship moneys, the amount of scholarship moneys
expected to be awarded to each institution for each semester, the number
of scholarships awarded, the total amount of scholarship moneys awarded,
the amount of scholarship moneys provided for tuition, fees, books and
supplies, measures postsecondary educational institutions have taken in
working with private business and industry in the state to determine
appropriate fields of study and a review of the employment of scholarship
recipients who have completed the Kansas promise scholarship program,
including, but not limited to, employment fields and geographic location
of such employment.
(d) (1) The state board of regents may designate an associate degree
transfer program as an eligible program only if such program is included
in:
(A) An established 2+2 agreement with a Kansas four-year
postsecondary educational institution; or
(B) an articulation agreement with a Kansas four-year postsecondary
educational institution and is part of an established degree pathway that
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allows a student to transfer at least 60 credit hours from the eligible
postsecondary educational institution to a four-year postsecondary
educational institution for the completion of an additional 60 credit hours
toward a bachelor's degree.
(2) The provisions of this subsection shall be construed and applied
retroactively to the enactment of the Kansas promise scholarship program
on July 1, 2021.
(e) (1) The state board of regents may remove a promise eligible
program from the list of approved promise eligible programs only in
accordance with this subsection. If the state board of regents proposes to
remove a promise eligible program from such list, the state board of
regents shall notify all eligible postsecondary educational institutions of
the proposal to remove such program by May 1 of the calendar year that
precedes the calendar year in which such program would officially be
removed from such list. Within 30 calendar days of receipt, each eligible
postsecondary educational institution may appeal such proposed removal
to the state board of regents. Following such appeal period, within 45
calendar days, the state board of regents shall consider any such appeal
and issue a final decision upon whether the program shall be removed. If
the state board of regents issues a final decision to remove such program,
the program shall be removed from the list of approved promise eligible
programs only after not less than 14 months have elapsed from the date
that the state board of regents issued the final decision to remove such
program.
(2) The provisions of this subsection shall apply to any program that
has been approved by the state board of regents as a promise eligible
program on or after July 1, 2021.
Sec. 17. K.S.A. 2022 Supp. 74-32,275 is hereby amended to read as
follows: 74-32,275. (a) To be eligible for a Kansas promise scholarship, a
student shall meet the following criteria or the criteria set forth in
subsection (b):
(1) Be a United States citizen;
(2) be a Kansas resident;
(3) (A) have graduated from an accredited Kansas public or private
secondary school within the preceding 12 months;
(B) have completed the requirements for graduation at a non-
accredited private secondary school as provided in K.S.A. 72-4345, and
amendments thereto, within the preceding 12 months;
(C) attended an accredited Kansas public or private secondary school
or non-accredited private school as provided in K.S.A. 72-4345, and
amendments thereto, and obtained a high school equivalency certificate
within the preceding 12 months;
(D) upon application for a scholarship, have been a resident of
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Kansas for three or more consecutive years as evidenced by the date of
issuance on a Kansas-issued identification card or through Kansas voter
registration records or Kansas income tax documentation;
(E) be a dependent child of a military servicemember permanently
stationed in another state and who, within the preceding 12 months,
graduated from any out-of-state secondary school or obtained a high
school equivalency certificate; or
(F) have been in the custody of the secretary for children and families
at any time such student was enrolled in and attending any of the grades
nine through 12 and not eligible for assistance under the Kansas foster
child educational assistance act, K.S.A. 75-53,111 et seq., and amendments
thereto;
(4) complete the required scholarship application on such forms and
in such manner as established by the state board of regents;
(5) enter into a Kansas promise scholarship agreement pursuant to
K.S.A. 2022 Supp. 74-32,276, and amendments thereto;
(6) complete the free application for federal student aid for the
academic year in which the student applies to receive a Kansas promise
scholarship. Such submitted application shall be determined to be valid
and free of error codes in order to calculate the amount of scholarship to
be awarded; and
(7) enroll in an eligible postsecondary educational institution in a
promise eligible program.
(b) Any student who participated in the sunflower teacher-student
mentor program pursuant to section 2 et seq., and amendments thereto,
shall be eligible to receive and shall be prioritized for a Kansas promise
scholarship if the student:
(1) Is a Kansas resident;
(2) graduated from an accredited Kansas public secondary school
within the preceding 12 months;
(3) made a good-faith effort to complete the free application for
federal student aid as evidenced by three or more attempts to complete
and finalize such application with the United States department of
education;
(4) upon application for a scholarship, has been a resident of Kansas
for three or more consecutive years as evidenced by the date of issuance
on a Kansas-issued identification card or through Kansas voter
registration records or Kansas income tax documentation;
(5) enters into a Kansas promise scholarship agreement pursuant to
K.S.A. 2022 Supp. 74-32,276, and amendments thereto; and
(6) enrolls in an eligible postsecondary educational institution in a
promise eligible program.
(b)(c) (1) To continue to receive a Kansas promise scholarship, a
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student shall:
(A) Maintain satisfactory academic progress in the courses of the
promise eligible program for which the student received a Kansas promise
scholarship; and
(B) satisfy the requirements of a Kansas promise scholarship
agreement as provided in K.S.A. 2022 Supp. 74-32,276, and amendments
thereto.
(2) Any student who entered into a Kansas promise scholarship
agreement under the provisions of the Kansas promise scholarship act as
such act existed at the time such agreement was entered into shall be
entitled to continue to use such Kansas promise scholarship and receive
scholarship renewals to fulfill the requirements of such student's Kansas
promise scholarship agreement. No subsequent revision or amendment to
the Kansas promise scholarship act, the rules and regulations adopted
thereunder, the list of approved promise eligible programs or the
appropriations made pursuant to such act shall have the effect of
terminating a student's Kansas promise scholarship agreement solely due
to such amendment or revision.
(c)(d) Nothing in this act shall prohibit a student who received
postsecondary course credit while enrolled in high school from qualifying
for a Kansas promise scholarship.
Sec. 18. K.S.A. 2022 Supp. 79-32,117 is hereby amended to read as
follows: 79-32,117. (a) The Kansas adjusted gross income of an individual
means such individual's federal adjusted gross income for the taxable year,
with the modifications specified in this section.
(b) There shall be added to federal adjusted gross income:
(i) Interest income less any related expenses directly incurred in the
purchase of state or political subdivision obligations, to the extent that the
same is not included in federal adjusted gross income, on obligations of
any state or political subdivision thereof, but to the extent that interest
income on obligations of this state or a political subdivision thereof issued
prior to January 1, 1988, is specifically exempt from income tax under the
laws of this state authorizing the issuance of such obligations, it shall be
excluded from computation of Kansas adjusted gross income whether or
not included in federal adjusted gross income. Interest income on
obligations of this state or a political subdivision thereof issued after
December 31, 1987, shall be excluded from computation of Kansas
adjusted gross income whether or not included in federal adjusted gross
income.
(ii) Taxes on or measured by income or fees or payments in lieu of
income taxes imposed by this state or any other taxing jurisdiction to the
extent deductible in determining federal adjusted gross income and not
credited against federal income tax. This paragraph shall not apply to taxes
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imposed under the provisions of K.S.A. 79-1107 or 79-1108, and
amendments thereto, for privilege tax year 1995, and all such years
thereafter.
(iii) The federal net operating loss deduction, except that the federal
net operating loss deduction shall not be added to an individual's federal
adjusted gross income for tax years beginning after December 31, 2016.
(iv) Federal income tax refunds received by the taxpayer if the
deduction of the taxes being refunded resulted in a tax benefit for Kansas
income tax purposes during a prior taxable year. Such refunds shall be
included in income in the year actually received regardless of the method
of accounting used by the taxpayer. For purposes hereof, a tax benefit shall
be deemed to have resulted if the amount of the tax had been deducted in
determining income subject to a Kansas income tax for a prior year
regardless of the rate of taxation applied in such prior year to the Kansas
taxable income, but only that portion of the refund shall be included as
bears the same proportion to the total refund received as the federal taxes
deducted in the year to which such refund is attributable bears to the total
federal income taxes paid for such year. For purposes of the foregoing
sentence, federal taxes shall be considered to have been deducted only to
the extent such deduction does not reduce Kansas taxable income below
zero.
(v) The amount of any depreciation deduction or business expense
deduction claimed on the taxpayer's federal income tax return for any
capital expenditure in making any building or facility accessible to the
handicapped, for which expenditure the taxpayer claimed the credit
allowed by K.S.A. 79-32,177, and amendments thereto.
(vi) Any amount of designated employee contributions picked up by
an employer pursuant to K.S.A. 12-5005, 20-2603, 74-4919 and 74-4965,
and amendments thereto.
(vii) The amount of any charitable contribution made to the extent the
same is claimed as the basis for the credit allowed pursuant to K.S.A. 79-
32,196, and amendments thereto.
(viii) The amount of any costs incurred for improvements to a swine
facility, claimed for deduction in determining federal adjusted gross
income, to the extent the same is claimed as the basis for any credit
allowed pursuant to K.S.A. 79-32,204, and amendments thereto.
(ix) The amount of any ad valorem taxes and assessments paid and
the amount of any costs incurred for habitat management or construction
and maintenance of improvements on real property, claimed for deduction
in determining federal adjusted gross income, to the extent the same is
claimed as the basis for any credit allowed pursuant to K.S.A. 79-32,203,
and amendments thereto.
(x) Amounts received as nonqualified withdrawals, as defined by
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K.S.A. 75-643, and amendments thereto, if, at the time of contribution to a
family postsecondary education savings account, such amounts were
subtracted from the federal adjusted gross income pursuant to K.S.A. 79-
32,117(c)(xv), and amendments thereto, or if such amounts are not already
included in the federal adjusted gross income.
(xi) The amount of any contribution made to the same extent the
same is claimed as the basis for the credit allowed pursuant to K.S.A. 74-
50,154, and amendments thereto.
(xii) For taxable years commencing after December 31, 2004,
amounts received as withdrawals not in accordance with the provisions of
K.S.A. 74-50,204, and amendments thereto, if, at the time of contribution
to an individual development account, such amounts were subtracted from
the federal adjusted gross income pursuant to subsection (c)(xiii), or if
such amounts are not already included in the federal adjusted gross
income.
(xiii) The amount of any expenditures claimed for deduction in
determining federal adjusted gross income, to the extent the same is
claimed as the basis for any credit allowed pursuant to K.S.A. 79-32,217
through 79-32,220 or 79-32,222, and amendments thereto.
(xiv) The amount of any amortization deduction claimed in
determining federal adjusted gross income to the extent the same is
claimed for deduction pursuant to K.S.A. 79-32,221, and amendments
thereto.
(xv) The amount of any expenditures claimed for deduction in
determining federal adjusted gross income, to the extent the same is
claimed as the basis for any credit allowed pursuant to K.S.A. 79-32,223
through 79-32,226, 79-32,228 through 79-32,231, 79-32,233 through 79-
32,236, 79-32,238 through 79-32,241, 79-32,245 through 79-32,248 or 79-
32,251 through 79-32,254, and amendments thereto.
(xvi) The amount of any amortization deduction claimed in
determining federal adjusted gross income to the extent the same is
claimed for deduction pursuant to K.S.A. 79-32,227, 79-32,232, 79-
32,237, 79-32,249, 79-32,250 or 79-32,255, and amendments thereto.
(xvii) The amount of any amortization deduction claimed in
determining federal adjusted gross income to the extent the same is
claimed for deduction pursuant to K.S.A. 79-32,256, and amendments
thereto.
(xviii) For taxable years commencing after December 31, 2006, the
amount of any ad valorem or property taxes and assessments paid to a state
other than Kansas or local government located in a state other than Kansas
by a taxpayer who resides in a state other than Kansas, when the law of
such state does not allow a resident of Kansas who earns income in such
other state to claim a deduction for ad valorem or property taxes or
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assessments paid to a political subdivision of the state of Kansas in
determining taxable income for income tax purposes in such other state, to
the extent that such taxes and assessments are claimed as an itemized
deduction for federal income tax purposes.
(xix) For taxable years beginning after December 31, 2012, and
ending before January 1, 2017, the amount of any: (1) Loss from business
as determined under the federal internal revenue code and reported from
schedule C and on line 12 of the taxpayer's form 1040 federal individual
income tax return; (2) loss from rental real estate, royalties, partnerships, S
corporations, except those with wholly owned subsidiaries subject to the
Kansas privilege tax, estates, trusts, residual interest in real estate
mortgage investment conduits and net farm rental as determined under the
federal internal revenue code and reported from schedule E and on line 17
of the taxpayer's form 1040 federal individual income tax return; and (3)
farm loss as determined under the federal internal revenue code and
reported from schedule F and on line 18 of the taxpayer's form 1040
federal income tax return; all to the extent deducted or subtracted in
determining the taxpayer's federal adjusted gross income. For purposes of
this subsection, references to the federal form 1040 and federal schedule
C, schedule E, and schedule F, shall be to such form and schedules as they
existed for tax year 2011, and as revised thereafter by the internal revenue
service.
(xx) For taxable years beginning after December 31, 2012, and
ending before January 1, 2017, the amount of any deduction for self-
employment taxes under section 164(f) of the federal internal revenue
code as in effect on January 1, 2012, and amendments thereto, in
determining the federal adjusted gross income of an individual taxpayer, to
the extent the deduction is attributable to income reported on schedule C,
E or F and on line 12, 17 or 18 of the taxpayer's form 1040 federal income
tax return.
(xxi) For taxable years beginning after December 31, 2012, and
ending before January 1, 2017, the amount of any deduction for pension,
profit sharing, and annuity plans of self-employed individuals under
section 62(a)(6) of the federal internal revenue code as in effect on January
1, 2012, and amendments thereto, in determining the federal adjusted gross
income of an individual taxpayer.
(xxii) For taxable years beginning after December 31, 2012, and
ending before January 1, 2017, the amount of any deduction for health
insurance under section 162(l) of the federal internal revenue code as in
effect on January 1, 2012, and amendments thereto, in determining the
federal adjusted gross income of an individual taxpayer.
(xxiii) For taxable years beginning after December 31, 2012, and
ending before January 1, 2017, the amount of any deduction for domestic
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production activities under section 199 of the federal internal revenue code
as in effect on January 1, 2012, and amendments thereto, in determining
the federal adjusted gross income of an individual taxpayer.
(xxiv) For taxable years commencing after December 31, 2013, that
portion of the amount of any expenditure deduction claimed in
determining federal adjusted gross income for expenses paid for medical
care of the taxpayer or the taxpayer's spouse or dependents when such
expenses were paid or incurred for an abortion, or for a health benefit plan,
as defined in K.S.A. 65-6731, and amendments thereto, for the purchase of
an optional rider for coverage of abortion in accordance with K.S.A. 40-
2,190, and amendments thereto, to the extent that such taxes and
assessments are claimed as an itemized deduction for federal income tax
purposes.
(xxv) For taxable years commencing after December 31, 2013, that
portion of the amount of any expenditure deduction claimed in
determining federal adjusted gross income for expenses paid by a taxpayer
for health care when such expenses were paid or incurred for abortion
coverage, a health benefit plan, as defined in K.S.A. 65-6731, and
amendments thereto, when such expenses were paid or incurred for
abortion coverage or amounts contributed to health savings accounts for
such taxpayer's employees for the purchase of an optional rider for
coverage of abortion in accordance with K.S.A. 40-2,190, and
amendments thereto, to the extent that such taxes and assessments are
claimed as a deduction for federal income tax purposes.
(xxvi) For all taxable years beginning after December 31, 2016, the
amount of any charitable contribution made to the extent the same is
claimed as the basis for the credit allowed pursuant to K.S.A. 72-4357, and
amendments thereto, and is also claimed as an itemized deduction for
federal income tax purposes.
(xxvii) For all taxable years commencing after December 31, 2020,
the amount deducted by reason of a carryforward of disallowed business
interest pursuant to section 163(j) of the federal internal revenue code of
1986, as in effect on January 1, 2018.
(xxviii) For all taxable years beginning after December 31, 2021, the
amount of any contributions to, or earnings from, a first-time home buyer
savings account if distributions from the account were not used to pay for
expenses or transactions authorized pursuant to K.S.A. 2022 Supp. 58-
4904, and amendments thereto, or were not held for the minimum length
of time required pursuant to K.S.A. 2022 Supp. 58-4904, and amendments
thereto. Contributions to, or earnings from, such account shall also include
any amount resulting from the account holder not designating a surviving
transfer on death beneficiary pursuant to K.S.A. 2022 Supp. 58-4904(e),
and amendments thereto.
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(c) There shall be subtracted from federal adjusted gross income:
(i) Interest or dividend income on obligations or securities of any
authority, commission or instrumentality of the United States and its
possessions less any related expenses directly incurred in the purchase of
such obligations or securities, to the extent included in federal adjusted
gross income but exempt from state income taxes under the laws of the
United States.
(ii) Any amounts received which are included in federal adjusted
gross income but which are specifically exempt from Kansas income
taxation under the laws of the state of Kansas.
(iii) The portion of any gain or loss from the sale or other disposition
of property having a higher adjusted basis for Kansas income tax purposes
than for federal income tax purposes on the date such property was sold or
disposed of in a transaction in which gain or loss was recognized for
purposes of federal income tax that does not exceed such difference in
basis, but if a gain is considered a long-term capital gain for federal
income tax purposes, the modification shall be limited to that portion of
such gain which is included in federal adjusted gross income.
(iv) The amount necessary to prevent the taxation under this act of
any annuity or other amount of income or gain which was properly
included in income or gain and was taxed under the laws of this state for a
taxable year prior to the effective date of this act, as amended, to the
taxpayer, or to a decedent by reason of whose death the taxpayer acquired
the right to receive the income or gain, or to a trust or estate from which
the taxpayer received the income or gain.
(v) The amount of any refund or credit for overpayment of taxes on
or measured by income or fees or payments in lieu of income taxes
imposed by this state, or any taxing jurisdiction, to the extent included in
gross income for federal income tax purposes.
(vi) Accumulation distributions received by a taxpayer as a
beneficiary of a trust to the extent that the same are included in federal
adjusted gross income.
(vii) Amounts received as annuities under the federal civil service
retirement system from the civil service retirement and disability fund and
other amounts received as retirement benefits in whatever form which
were earned for being employed by the federal government or for service
in the armed forces of the United States.
(viii) Amounts received by retired railroad employees as a
supplemental annuity under the provisions of 45 U.S.C. §§ 228b(a) and
228c(a)(1) et seq.
(ix) Amounts received by retired employees of a city and by retired
employees of any board of such city as retirement allowances pursuant to
K.S.A. 13-14,106, and amendments thereto, or pursuant to any charter
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ordinance exempting a city from the provisions of K.S.A. 13-14,106, and
amendments thereto.
(x) For taxable years beginning after December 31, 1976, the amount
of the federal tentative jobs tax credit disallowance under the provisions of
26 U.S.C. § 280C. For taxable years ending after December 31, 1978, the
amount of the targeted jobs tax credit and work incentive credit
disallowances under 26 U.S.C. § 280C.
(xi) For taxable years beginning after December 31, 1986, dividend
income on stock issued by Kansas venture capital, inc.
(xii) For taxable years beginning after December 31, 1989, amounts
received by retired employees of a board of public utilities as pension and
retirement benefits pursuant to K.S.A. 13-1246, 13-1246a and 13-1249,
and amendments thereto.
(xiii) For taxable years beginning after December 31, 2004, amounts
contributed to and the amount of income earned on contributions deposited
to an individual development account under K.S.A. 74-50,201 et seq., and
amendments thereto.
(xiv) For all taxable years commencing after December 31, 1996, that
portion of any income of a bank organized under the laws of this state or
any other state, a national banking association organized under the laws of
the United States, an association organized under the savings and loan
code of this state or any other state, or a federal savings association
organized under the laws of the United States, for which an election as an
S corporation under subchapter S of the federal internal revenue code is in
effect, which accrues to the taxpayer who is a stockholder of such
corporation and which is not distributed to the stockholders as dividends of
the corporation. For taxable years beginning after December 31, 2012, and
ending before January 1, 2017, the amount of modification under this
subsection shall exclude the portion of income or loss reported on schedule
E and included on line 17 of the taxpayer's form 1040 federal individual
income tax return.
(xv) For all taxable years beginning after December 31, 2017, the
cumulative amounts not exceeding $3,000, or $6,000 for a married couple
filing a joint return, for each designated beneficiary that are contributed to:
(1) A family postsecondary education savings account established under
the Kansas postsecondary education savings program or a qualified tuition
program established and maintained by another state or agency or
instrumentality thereof pursuant to section 529 of the internal revenue
code of 1986, as amended, for the purpose of paying the qualified higher
education expenses of a designated beneficiary; or (2) an achieving a
better life experience (ABLE) account established under the Kansas ABLE
savings program or a qualified ABLE program established and maintained
by another state or agency or instrumentality thereof pursuant to section
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529A of the internal revenue code of 1986, as amended, for the purpose of
saving private funds to support an individual with a disability. The terms
and phrases used in this paragraph shall have the meaning respectively
ascribed thereto by the provisions of K.S.A. 75-643 and 75-652, and
amendments thereto, and the provisions of such sections are hereby
incorporated by reference for all purposes thereof.
(xvi) For all taxable years beginning after December 31, 2004,
amounts received by taxpayers who are or were members of the armed
forces of the United States, including service in the Kansas army and air
national guard, as a recruitment, sign up or retention bonus received by
such taxpayer as an incentive to join, enlist or remain in the armed services
of the United States, including service in the Kansas army and air national
guard, and amounts received for repayment of educational or student loans
incurred by or obligated to such taxpayer and received by such taxpayer as
a result of such taxpayer's service in the armed forces of the United States,
including service in the Kansas army and air national guard.
(xvii) For all taxable years beginning after December 31, 2004,
amounts received by taxpayers who are eligible members of the Kansas
army and air national guard as a reimbursement pursuant to K.S.A. 48-
281, and amendments thereto, and amounts received for death benefits
pursuant to K.S.A. 48-282, and amendments thereto, to the extent that
such death benefits are included in federal adjusted gross income of the
taxpayer.
(xviii) For the taxable year beginning after December 31, 2006,
amounts received as benefits under the federal social security act which
are included in federal adjusted gross income of a taxpayer with federal
adjusted gross income of $50,000 or less, whether such taxpayer's filing
status is single, head of household, married filing separate or married filing
jointly; and for all taxable years beginning after December 31, 2007,
amounts received as benefits under the federal social security act which
are included in federal adjusted gross income of a taxpayer with federal
adjusted gross income of $75,000 or less, whether such taxpayer's filing
status is single, head of household, married filing separate or married filing
jointly.
(xix) Amounts received by retired employees of Washburn university
as retirement and pension benefits under the university's retirement plan.
(xx) For taxable years beginning after December 31, 2012, and
ending before January 1, 2017, the amount of any: (1) Net profit from
business as determined under the federal internal revenue code and
reported from schedule C and on line 12 of the taxpayer's form 1040
federal individual income tax return; (2) net income, not including
guaranteed payments as defined in section 707(c) of the federal internal
revenue code and as reported to the taxpayer from federal schedule K-1,
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(form 1065-B), in box 9, code F or as reported to the taxpayer from federal
schedule K-1, (form 1065) in box 4, from rental real estate, royalties,
partnerships, S corporations, estates, trusts, residual interest in real estate
mortgage investment conduits and net farm rental as determined under the
federal internal revenue code and reported from schedule E and on line 17
of the taxpayer's form 1040 federal individual income tax return; and (3)
net farm profit as determined under the federal internal revenue code and
reported from schedule F and on line 18 of the taxpayer's form 1040
federal income tax return; all to the extent included in the taxpayer's
federal adjusted gross income. For purposes of this subsection, references
to the federal form 1040 and federal schedule C, schedule E, and schedule
F, shall be to such form and schedules as they existed for tax year 2011
and as revised thereafter by the internal revenue service.
(xxi) For all taxable years beginning after December 31, 2013,
amounts equal to the unreimbursed travel, lodging and medical
expenditures directly incurred by a taxpayer while living, or a dependent
of the taxpayer while living, for the donation of one or more human organs
of the taxpayer, or a dependent of the taxpayer, to another person for
human organ transplantation. The expenses may be claimed as a
subtraction modification provided for in this section to the extent the
expenses are not already subtracted from the taxpayer's federal adjusted
gross income. In no circumstances shall the subtraction modification
provided for in this section for any individual, or a dependent, exceed
$5,000. As used in this section, "human organ" means all or part of a liver,
pancreas, kidney, intestine, lung or bone marrow. The provisions of this
paragraph shall take effect on the day the secretary of revenue certifies to
the director of the budget that the cost for the department of revenue of
modifications to the automated tax system for the purpose of
implementing this paragraph will not exceed $20,000.
(xxii) For taxable years beginning after December 31, 2012, and
ending before January 1, 2017, the amount of net gain from the sale of: (1)
Cattle and horses, regardless of age, held by the taxpayer for draft,
breeding, dairy or sporting purposes, and held by such taxpayer for 24
months or more from the date of acquisition; and (2) other livestock,
regardless of age, held by the taxpayer for draft, breeding, dairy or
sporting purposes, and held by such taxpayer for 12 months or more from
the date of acquisition. The subtraction from federal adjusted gross income
shall be limited to the amount of the additions recognized under the
provisions of subsection (b)(xix) attributable to the business in which the
livestock sold had been used. As used in this paragraph, the term
"livestock" shall not include poultry.
(xxiii) For all taxable years beginning after December 31, 2012,
amounts received under either the Overland Park, Kansas police
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department retirement plan or the Overland Park, Kansas fire department
retirement plan, both as established by the city of Overland Park, pursuant
to the city's home rule authority.
(xxiv) For taxable years beginning after December 31, 2013, and
ending before January 1, 2017, the net gain from the sale from Christmas
trees grown in Kansas and held by the taxpayer for six years or more.
(xxv) For all taxable years commencing after December 31, 2020,
100% of global intangible low-taxed income under section 951A of the
federal internal revenue code of 1986, before any deductions allowed
under section 250(a)(1)(B) of such code.
(xxvi) For all taxable years commencing after December 31, 2020,
the amount disallowed as a deduction pursuant to section 163(j) of the
federal internal revenue code of 1986, as in effect on January 1, 2018.
(xxvii) For taxable years commencing after December 31, 2020, the
amount disallowed as a deduction pursuant to section 274 of the federal
internal revenue code of 1986 for meal expenditures shall be allowed to
the extent such expense was deductible for determining federal income tax
and was allowed and in effect on December 31, 2017.
(xxviii) For all taxable years beginning after December 31, 2021: (1)
The amount contributed to a first-time home buyer savings account
pursuant to K.S.A. 2022 Supp. 58-4903, and amendments thereto, in an
amount not to exceed $3,000 for an individual or $6,000 for a married
couple filing a joint return; or (2) amounts received as income earned from
assets in a first-time home buyer savings account.
(xxix) For all taxable years beginning after December 31, 2022,
amounts deposited in a sunflower teacher-student mentor program
account established by an agreement between the taxpayer and state
treasurer pursuant to the sunflower teacher-student mentor program,
section 2 et seq., and amendments thereto.
(d) There shall be added to or subtracted from federal adjusted gross
income the taxpayer's share, as beneficiary of an estate or trust, of the
Kansas fiduciary adjustment determined under K.S.A. 79-32,135, and
amendments thereto.
(e) The amount of modifications required to be made under this
section by a partner which relates to items of income, gain, loss, deduction
or credit of a partnership shall be determined under K.S.A. 79-32,131, and
amendments thereto, to the extent that such items affect federal adjusted
gross income of the partner.
(f) No taxpayer shall be assessed penalties and interest from the
underpayment of taxes due to changes to this section that became law on
July 1, 2017, so long as such underpayment is rectified on or before April
17, 2018.
Sec. 19. K.S.A. 74-32,101 and 74-32,102 and K.S.A. 2022 Supp. 74-
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32,272, 74-32,275 and 79-32,117 are hereby repealed.
Sec. 20. This act shall take effect and be in force from and after its
publication in the statute book.
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