Kansas 2023-2024 Regular Session

Kansas House Bill HB2359 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	Session of 2023
2	2	HOUSE BILL No. 2359
3	3	By Representatives K. Williams and Landwehr
4	4	2-8
5	5	AN ACT concerning education; making and concerning appropriations for
6	6	fiscal year 2025, for the state department of education; establishing the
7	7	sunflower teacher-student mentor program; pairing secondary students
8	8	who are interested in pursuing a teaching career with teacher mentors;
9	9	providing bonuses to participating teachers; requiring the state treasurer
10	10	to establish education savings accounts for participating students;
11	11	authorizing student accounts to be used for academic tutoring and
12	12	postsecondary education expenses; requiring certain transfers from the
13	13	state general fund upon establishment of student accounts; establishing
14	14	the sunflower teacher-student mentor program fund; prioritizing
15	15	participating students for postsecondary educational scholarships under
16	16	the Kansas promise scholarship act and the teacher service scholarship
17	17	program act; providing an income tax subtraction modification to
18	18	federal adjusted gross income for amounts deposited in a student
19	19	program account; amending K.S.A. 74-32,101 and 74-32,102 and
20	20	K.S.A. 2022 Supp. 74-32,272, 74-32,275 and 79-32,117 and repealing
21	21	the existing sections.
22	22	Be it enacted by the Legislature of the State of Kansas:
23	23	New Section 1.
24	24	DEPARTMENT OF EDUCATION
25	25	(a) There is appropriated for the above agency from the state general
26	26	fund for the fiscal year ending June 30, 2025, the following:
27	27	Sunflower teacher-student mentor program....................................$240,000
28	28	Provided, That expenditures shall be made by the above agency from the
29	29	sunflower teacher-student mentor program account to provide a $500
30	30	bonus each semester to a teacher who is participating in the sunflower
31	31	teacher-student mentor program pursuant to section 2 et seq., and
32	32	amendments thereto: Provided further, That the above agency shall
33	33	distribute such bonus payments to participating school districts for
34	34	distribution to participating teachers at the time or times determined by the
35	35	state board of education.
36	36	New Sec. 2. (a) Sections 2 through 13, and amendments thereto, shall
37	37	be known and may be cited as the sunflower teacher-student mentor
38	38	program.
39	39	(b) The sunflower teacher-student mentor program is hereby
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76	76	established and shall be administered jointly by the state board of
77	77	education, the treasurer and the boards of education of participating school
78	78	districts in accordance with the roles and obligations set forth for each
79	79	entity under this act.
80	80	(c) The provisions of sections 2 through 13, and amendments thereto,
81	81	shall expire on July 1, 2027, unless after reviewing the program, the
82	82	legislature extends the program.
83	83	New Sec. 3. The legislature hereby declares that the purpose and
84	84	intent of the sunflower teacher-student mentor program is to:
85	85	(a) Increase the number of future Kansas teachers through the
86	86	cooperative and intentional partnership of students and licensed teachers in
87	87	urban and rural school districts that face challenges with teacher shortages
88	88	and student achievement outcomes;
89	89	(b) identify, encourage and engage students in grades seven through
90	90	11 who desire to pursue a career in the field of education as a teacher;
91	91	(c) promote and encourage a love for learning and teaching at an
92	92	early age;
93	93	(d) create positive relationships between students and teachers and
94	94	improve student mental health through purpose-driven inspiration;
95	95	(e) promote higher academic achievement and better educational
96	96	outcomes for students by pairing students who participate in the sunflower
97	97	teacher-student mentor program with licensed teachers who will provide
98	98	mentorship, guidance and additional educational supports to participating
99	99	students;
100	100	(f) increase the number of Kansas students who will enroll in a
101	101	Kansas postsecondary institution of higher education to pursue a degree
102	102	that will lead to a career in the field of education; and
103	103	(g) provide additional assistance to participating teacher mentors
104	104	through teacher bonus payments.
105	105	New Sec. 4. As used in the sunflower teacher-student mentor
106	106	program:
107	107	(a) "Account" means a sunflower teacher-student mentor program
108	108	account established on behalf of a participating student.
109	109	(b) "Eligible student" means a student enrolled in any of the grades
110	110	seven through 11 at a participating school district who is identified and
111	111	recommended for participation in the program by the teacher-led process
112	112	for the identification and recommendation of students established pursuant
113	113	to section 5, and amendments thereto.
114	114	(c) "Teacher-student mentor" means a licensed teacher of a
115	115	participating school district who is paired with a participating student
116	116	through the teacher-student mentor application process established
117	117	pursuant to section 6, and amendments thereto.
118	118	(d) "Parent" means a parent, legal guardian, custodian or other person
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162	162	with authority to act on behalf of an eligible student.
163	163	(e) "Participating school district" means, in school year 2024 and
164	164	each school year thereafter, the following school districts:
165	165	(1) Unified school district no. 457, Garden City public schools, or if
166	166	such school district chooses not to participate, the state board of education
167	167	shall select a similarly situated school district within such geographic
168	168	region for participation in the program;
169	169	(2) unified school district no. 229, Blue Valley public schools, or if
170	170	such school district chooses not to participate, the state board of education
171	171	shall select another school district within such geographic region for
172	172	participation in the program;
173	173	(3) one school district classified by the high school activities
174	174	association as 4A, 5A or 6A that shall be selected by the state board of
175	175	education, which shall endeavor to select school districts from different
176	176	geographic regions of the state; and
177	177	(4) one school district classified by the high school activities
178	178	association as 1A, 2A or 3A that shall be selected by the state board of
179	179	education, which shall endeavor to select school districts from different
180	180	regions across the state.
181	181	(f) "Participating student" means an eligible student whose parent has
182	182	entered into a written agreement with the treasurer pursuant to section 8,
183	183	and amendments thereto, for the student to participate in the program
184	184	during the school year.
185	185	(g) "Program" means the sunflower teacher-student mentor program
186	186	established pursuant to this act.
187	187	(h) "Treasurer" means the state treasurer or the state treasurer's
188	188	designee.
189	189	New Sec. 5. (a) The board of education of each participating school
190	190	district shall establish a process for licensed teachers within the school
191	191	district to identify and recommend students for participation in the
192	192	program. Such teacher-led process for the identification and
193	193	recommendation of students shall be conducted pursuant to the uniform
194	194	and equitable guidelines for student recommendations established by the
195	195	sunflower teacher-student mentor program task force pursuant to section 6,
196	196	and amendments thereto.
197	197	(b) Commencing in school year 2024-2025, and for each school year
198	198	thereafter, a participating school district shall conduct the teacher-led
199	199	process for the identification and recommendation of students for
200	200	participation in the program. Upon completion of such identification and
201	201	recommendation process, there shall be selected, from the pool of students
202	202	identified and recommended pursuant to such process, up to five students
203	203	from each of the grades seven through 11 from not more than three middle
204	204	schools and two high schools of the participating school district. Students
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248	248	selected pursuant to such process shall be eligible to participate in the
249	249	program. When selecting students for participation in the program, any
250	250	student who participated in the program during the preceding school year
251	251	shall be prioritized for continued participation in the program if such
252	252	student complied with the requirements of the program during the
253	253	preceding school year and made sufficient academic progress during such
254	254	school year as determined by the student's teacher-student mentor or by
255	255	the board of education of the school district.
256	256	(c) To be selected as a participating student for program participation,
257	257	a student shall:
258	258	(1) Be a resident of Kansas;
259	259	(2) be enrolled in and attending any of the grades seven through 11 at
260	260	a middle or high school of a participating school district;
261	261	(3) show a genuine interest in the pursuit of a career in the field of
262	262	education as a teacher, coach, paraprofessional or other school employee;
263	263	and
264	264	(4) show a desire to participate in the program as evidenced through
265	265	discussions between the participating school district, the student and the
266	266	student's parent or parents.
267	267	New Sec. 6. (a) (1) There is hereby established the sunflower teacher-
268	268	student mentor program task force. The task force shall consist of the
269	269	following four members:
270	270	(A) One member appointed by the board of education of unified
271	271	school district no. 457, Garden City public schools or, if such school
272	272	district chooses not to participate, one member appointed by the board of
273	273	education of the school district selected by the state board of education for
274	274	participating in the program; and
275	275	(B) one member appointed by the board of education of unified
276	276	school district no. 229, Blue Valley public schools or, if such school
277	277	district chooses not to participate, one member appointed by the board of
278	278	education of the school district selected by the state board of education for
279	279	participating in the program;
280	280	(C) one member appointed by the board of education of the school
281	281	district classified by the high school activities association as 4A, 5A or 6A
282	282	that is selected by the state board of education for participation in the
283	283	program; and
284	284	(D) one member appointed by the board of education of the school
285	285	district classified by the high school activities association as 1A, 2A or 3A
286	286	that is selected by the state board of education for participation in the
287	287	program.
288	288	(2) Members of the task force shall be employed by the school
289	289	district that appointed such members.
290	290	(b) Members of the task force shall be appointed on or before
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334	334	September 1, 2023. The first meeting of the task force shall be called on or
335	335	before January 1, 2023, by the member appointed by the board of
336	336	education of unified school district no. 457. At the first meeting of the task
337	337	force, the members of the task force shall select a chairperson from the
338	338	membership of the task force. The task force may meet at any time and
339	339	place within the state. Meetings of the task force may be conducted
340	340	through virtual meeting software. Meetings of the task force shall be
341	341	subject to the open meetings act.
342	342	(c) The sunflower teacher-student mentor program task force shall:
343	343	(1) Establish uniform and equitable guidelines for the teacher-led
344	344	process for the identification and recommendation of eligible students for
345	345	participation in the program;
346	346	(2) support participating school districts with the implementation and
347	347	operation of the program;
348	348	(3) compile lists of tutoring opportunities and resources that are
349	349	available within each participating school district including any teachers
350	350	within the district that offer after-school tutoring services to students
351	351	participating in the program;
352	352	(4) establish the maximum hourly rate of pay that a teacher who is
353	353	employed by the participating school district may charge for after-school
354	354	tutoring services provided to a student participating in the program; and
355	355	(5) compile information on postsecondary financial assistance
356	356	resources and scholarship programs that may be available to the students
357	357	who participate in the program, including, but not limited to, the Kansas
358	358	promise scholarship program act, the teacher service scholarship program
359	359	act and any other private, local, state or federal financial assistance
360	360	options.
361	361	New Sec. 7. (a) The board of education of each participating school
362	362	district shall establish an application process for licensed teachers in the
363	363	participating school district to apply to become a teacher-student mentor
364	364	under the program. The application shall require a teacher to provide such
365	365	teacher's rationale and motivation to be a mentor of a student participating
366	366	under the program. The board of education of each participating school
367	367	district shall provide to each teacher who requests an application a
368	368	description of the program, the requirements that will be imposed upon the
369	369	teacher if such teacher is selected to be a teacher-student mentor and any
370	370	other information the board of education of the participating school district
371	371	deems necessary. The board of education of a participating school district
372	372	shall allow teachers who teach in any subject area or academic discipline
373	373	to apply and participate as a teacher-student mentor under the program.
374	374	(b) The board of education of a participating school district shall
375	375	select, from the pool of such applicants, the number of licensed teachers
376	376	that is equal to the number of students selected to participate in the
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420	420	program in the participating school district. A teacher-student mentor shall
421	421	only mentor one participating student during the applicable school year.
422	422	Before a teacher may begin to mentor a participating student under the
423	423	program, the teacher shall agree to comply with the requirements of the
424	424	program and the responsibilities imposed upon such teacher under the
425	425	program.
426	426	(c) Each teacher-student mentor shall:
427	427	(1) Individually mentor the participating student during the school
428	428	year;
429	429	(2) oversee the growth of the participating student's academics and
430	430	participation in school programs and activities;
431	431	(3) embody and promote to the participating student a love for
432	432	continuous learning and the teaching profession;
433	433	(4) encourage higher academic achievement by facilitating and
434	434	directing the student to academic tutoring resources for which a student
435	435	may use such student's account moneys;
436	436	(5) integrate the participating student into the teacher's daily
437	437	classroom duties to provide valuable experience and training in the
438	438	teaching profession;
439	439	(6) help direct the participating student to educational resources and
440	440	academic assistance that are available to the student;
441	441	(7) assist participating students with completion of the free
442	442	application for federal student aid when students are approaching
443	443	graduation; and
444	444	(8) provide guidance and information on financial assistance and
445	445	scholarships that may be available to the student, including, but not limited
446	446	to, the scholarship opportunities provided under the promise scholarship
447	447	act and the teacher service scholarship program act.
448	448	(d) The board of education of a participating school district shall
449	449	endeavor to support each teacher-student mentor through a reduction in the
450	450	teacher's daily work load to provide the teacher-student mentor adequate
451	451	support and time to mentor the participating student.
452	452	(e) Each teacher-student mentor shall be eligible to receive, subject to
453	453	appropriations therefor, a bonus in the amount of $500 for each semester
454	454	of the school year in which the teacher participates as a teacher-student
455	455	mentor under the program.
456	456	(f) A teacher-student mentor participating in the program shall not be
457	457	required or expected to provide or offer tutoring services to a participating
458	458	student.
459	459	New Sec. 8. (a) For a student to participate in the program, a parent
460	460	of such student shall enter into a written agreement with the treasurer in
461	461	such manner and form as prescribed by the treasurer. The written
462	462	agreement between the parent of a student and the treasurer shall provide
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506	506	that:
507	507	(1) The student shall participate in the program during the school
508	508	year;
509	509	(2) the treasurer shall establish an account for the student in the
510	510	sunflower teacher-student mentor program fund established by section 10,
511	511	and amendments thereto;
512	512	(3) the parent and the student shall comply with all requirements and
513	513	rules and regulations of the program; and
514	514	(4) the moneys in the participating student's account shall only be
515	515	expended upon expenditures authorized pursuant to section 9, and
516	516	amendments thereto.
517	517	(b) The treasurer shall establish an account for each student whose
518	518	parent enters into a written agreement with the treasurer and satisfies the
519	519	requirements of this act. Only one account may be established for each
520	520	participating student. A parent acting on behalf of more than one student
521	521	shall have a separate written agreement for each such student.
522	522	(c) Except as provided in subsection (e), a written agreement entered
523	523	into pursuant to this act shall expire on June 30 immediately following the
524	524	date the agreement became effective. A written agreement may be renewed
525	525	by the parent of a student upon the student's continued participation in the
526	526	program in the succeeding school year and upon the written consent of the
527	527	parent and the treasurer to reenter into a written agreement pursuant to this
528	528	section.
529	529	(d) A written agreement shall be inactivated and closed by the
530	530	treasurer upon a determination that:
531	531	(1) Moneys in an account were knowingly used for purposes other
532	532	than those allowed pursuant to section 9, and amendments thereto; and
533	533	(2) the student no longer participates in the program in accordance
534	534	with the requirements of the program.
535	535	(e) An account may be closed by a parent at any time upon a written
536	536	request to the treasurer to close such account.
537	537	(f) When a written agreement is terminated, the account associated
538	538	with such agreement shall be deemed inactive, and the treasurer shall close
539	539	the account.
540	540	(g) Any written agreement authorized by this section may be
541	541	provided through an electronic document and may be electronically
542	542	signed.
543	543	New Sec. 9. (a) (1) Except as provided in subsection (b), moneys in
544	544	the participating student's account shall only be expended by the parent of
545	545	the student to provide qualifying tutoring programs and services to the
546	546	participating student. Qualifying tutoring programs and services shall only
547	547	be provided within the subjects of mathematics and English language arts.
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592	592	(A) An independent or private tutoring service provider; and
593	593	(B) a licensed teacher who agrees to provide tutoring services outside
594	594	of the teacher's school employment contract or pursuant to a supplemental
595	595	contract subject to the maximum hourly rate of pay for such tutoring
596	596	services established by the sunflower teacher-student mentor program task
597	597	force.
598	598	(2) No payment may be made from a participating student's account
599	599	to any immediate family member of the student.
600	600	(b) Except as provided in paragraph (4), any student who participated
601	601	in the program for a cumulative total of three or more school years and has
602	602	moneys remaining in the student's account after the student graduates from
603	603	high school may enter into a written agreement with the treasurer, in such
604	604	manner and form as prescribed by the treasurer, to maintain the student's
605	605	account and use the remaining moneys in the account for tuition, fees,
606	606	books and materials that are required for enrollment at any postsecondary
607	607	educational institution in the state. The written agreement between the
608	608	student and the treasurer authorized pursuant to this subsection shall
609	609	provide that:
610	610	(1) The treasurer shall maintain the student's account in the sunflower
611	611	teacher-student mentor program fund established pursuant to section 10,
612	612	and amendments thereto, until the treasurer terminates the written
613	613	agreement and closes the account. The treasurer shall terminate any such
614	614	written agreement when:
615	615	(A) No moneys remain in the account;
616	616	(B) the student closes such account;
617	617	(C) moneys in an account were knowingly used for purposes other
618	618	than those allowed by this subsection;
619	619	(D) the student does not intend to enroll in a postsecondary
620	620	educational institution in this state; or
621	621	(E) 180 days have passed since the student enrolled in a
622	622	postsecondary educational institution in this state.
623	623	(2) The student shall only expend account moneys on tuition, fees,
624	624	books and materials required for enrollment and attendance at any
625	625	postsecondary educational institution in the state.
626	626	(3) A written agreement authorized by this subsection may be
627	627	provided through an electronic document and may be electronically signed
628	628	by the parties to such agreement.
629	629	(4) The three-year participation requirement provided pursuant to
630	630	paragraph (1) shall not apply to any student who participated in the
631	631	program while such student was enrolled in grade 10 or 11 during the
632	632	2023-2024 school year, and any such participating student shall be
633	633	authorized to maintain the student's account for postsecondary educational
634	634	expenses pursuant to the requirements of this subsection.
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678	678	(c) Any person or entity providing tutoring services purchased with
679	679	moneys from an account shall not share, refund or rebate any portion of
680	680	such moneys to the parent or participating student.
681	681	New Sec. 10. (a) (1) There is hereby established in the state treasury
682	682	the sunflower teacher-student mentor program fund to be administered by
683	683	the treasurer. Moneys in the sunflower teacher-student mentor program
684	684	fund shall be expended only for the purposes established in this act. All
685	685	moneys received pursuant to this section shall be deposited in the state
686	686	treasury in accordance with the provisions of K.S.A. 75-4215, and
687	687	amendments thereto, and shall be credited to the sunflower teacher-student
688	688	mentor program fund.
689	689	(2) The director of accounts and reports shall create a procedure for
690	690	the sunflower teacher-student mentor program fund to have individual
691	691	student accounts therein. Each student's accumulated moneys in the
692	692	student's account shall earn interest based on the average daily balance of
693	693	moneys in each student's account for the preceding month and the net
694	694	earnings rate of the pooled money investment portfolio for the preceding
695	695	month. The amount of interest earned shall be added monthly to each
696	696	student's account in the sunflower teacher-student mentor program fund.
697	697	(b) Upon execution of an agreement in accordance with section 8, and
698	698	amendments thereto, the treasurer shall establish an account in the
699	699	sunflower teacher-student mentor program fund in the state treasury in the
700	700	name of the participating student. Upon establishment or renewal of an
701	701	account, the treasurer shall transfer $500 to the participating student's
702	702	account.
703	703	(c) On or before August 1 of each year, the treasurer shall determine
704	704	the amount to be transferred to the sunflower teacher-student mentor
705	705	program fund by multiplying the total number of participating students in
706	706	the program by $500. The treasurer shall certify the resulting amount to
707	707	the director of accounts and reports, and upon receipt of such certification,
708	708	the director shall transfer such certified amount from the state general fund
709	709	to the sunflower teacher-student mentor program fund.
710	710	(d) (1) Each account shall remain active until a written agreement
711	711	expires or is terminated pursuant to section 8, and amendments thereto.
712	712	(2) If an account is terminated pursuant to section 8, and amendments
713	713	thereto, the treasurer shall close the account and certify the amount of
714	714	moneys remaining in the account to the director of accounts and reports.
715	715	Upon certification of such amount, the treasurer shall deposit such amount
716	716	in the state treasury to the credit of the state general fund. Funds remaining
717	717	in an individual student account at the end of a school year shall roll over
718	718	to such account in the next succeeding school year if such account is
719	719	renewed or is eligible to be renewed in accordance with the renewal
720	720	options provided under the program.
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764	764	(e) The treasurer shall notify the parent of any expenditures from a
765	765	participating student's account that do not meet the requirements of section
766	766	9, and amendments thereto. Such parent shall repay the cost of any such
767	767	expenditures within 30 days of notification by the treasurer.
768	768	(f) If the treasurer determines that moneys in an account have been
769	769	used for purposes other than the expenditures allowed pursuant to section
770	770	9, and amendments thereto, the treasurer may:
771	771	(1) Prohibit further expenditures from the account until such time as
772	772	determined by the treasurer;
773	773	(2) require a parent to repay the cost of any unauthorized expenditure;
774	774	(3) prorate amounts to be deposited in such account; and
775	775	(4) terminate the account.
776	776	(g) The treasurer may contract with a third party pursuant to K.S.A.
777	777	75-3739, and amendments thereto, for the establishment of an electronic
778	778	account maintenance and payment system. No personal deposits may be
779	779	made into an account. If a parent make an otherwise allowable expenditure
780	780	without using the account payment system, the parent shall not use such
781	781	account to reimburse the parent for any such expenditure. Any electronic
782	782	fund transfer from an account shall only be for expenditures authorized
783	783	pursuant to the program and approved by the treasurer.
784	784	(h) The treasurer shall conduct or contract to conduct annual audits of
785	785	accounts to ensure compliance with the provisions of this act and may
786	786	conduct or contract to conduct additional audits of accounts as needed.
787	787	New Sec. 11. On or before December 31, 2024, and each December
788	788	31 thereafter, the state board of education shall prepare and submit a report
789	789	on the sunflower teacher-student mentor program to the legislature that
790	790	shall provide the number of students participating in the program, a
791	791	summary of the academic achievement improvement that participating
792	792	students experience under the program, a summary of the longevity of
793	793	participating student participation in the program, reports and first-hand
794	794	accounts from participating mentor teachers regarding the success of the
795	795	program and any other information the state board deems relevant or
796	796	necessary. The state board shall only report disaggregated student data and
797	797	shall not present any personally identifiable student data in such report.
798	798	New Sec. 12. The treasurer's actions under this act shall be subject to
799	799	the Kansas administrative procedure act and reviewable under the Kansas
800	800	judicial review act. Any parent of a participating student aggrieved by a
801	801	decision of the treasurer may appeal such decision in accordance with such
802	802	acts.
803	803	New Sec. 13. (a) In each school year, each participating school
804	804	district shall certify to the state board of education and the treasurer the
805	805	name, school and grade level of each participating student and the number
806	806	of school years that the student has participated in the program.
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849	849	43 HB 2359 11
850	850	(b) The state board of education and the treasurer shall post and
851	851	maintain on their websites information about the program and the
852	852	requirements for participation in the program.
853	853	(c) The state board of education shall provide support to participating
854	854	school districts to implement the provisions of this act.
855	855	(d) The state board of education and the treasurer may adopt rules and
856	856	regulations necessary to carry out the provisions of this act.
857	857	Sec. 14. K.S.A. 74-32,101 is hereby amended to read as follows: 74-
858	858	32,101. As used in the teacher service scholarship program act:
859	859	(a) "Executive officer" means the chief executive officer of the state
860	860	board of regents appointed under K.S.A. 74-3203a, and amendments
861	861	thereto.
862	862	(b) "Qualified student" means a person who:
863	863	(1) Is a resident of the state of Kansas;
864	864	(2) (A) has been accepted for admission to or is enrolled in a course
865	865	of instruction leading to licensure as a teacher in a hard-to-fill teaching
866	866	discipline or in an underserved area;
867	867	(B) is licensed as a teacher and is endorsed to teach in a field which is
868	868	not a hard-to-fill teaching discipline or is not in an underserved area, but
869	869	has been accepted for admission to, or is enrolled in, a course of
870	870	instruction leading to endorsement in a hard-to-fill teaching discipline or
871	871	in an underserved area; or
872	872	(C) is licensed as a teacher and has been accepted for admission to, or
873	873	is enrolled in, a course of instruction leading to a master's degree in the
874	874	field of education as a teacher in a hard-to-fill teaching discipline or in an
875	875	underserved area; and
876	876	(3) has qualified for the award of a scholarship under the teacher
877	877	service scholarship program on the basis of having demonstrated
878	878	scholastic ability, on the basis of prior participation in the sunflower
879	879	teacher-student mentor program pursuant to section 2 et seq., and
880	880	amendments thereto, or who has previously so qualified and remains
881	881	qualified for renewal of the scholarship on the basis of remaining in good
882	882	standing and making satisfactory progress toward completion of the
883	883	requirements of the course of instruction in which enrolled.
884	884	(c) "Hard-to-fill teaching discipline" means a teaching discipline in
885	885	which there is a critical shortage of teachers as determined and specified
886	886	by the state board of education.
887	887	(d) "Underserved area" means a geographic area of the state in which
888	888	there is a critical shortage of teachers as determined and specified by the
889	889	state board of education.
890	890	Sec. 15. K.S.A. 74-32,102 is hereby amended to read as follows: 74-
891	891	32,102. (a) There is hereby established the teacher service scholarship
892	892	program. A scholarship may be awarded under the teacher service
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935	935	43 HB 2359 12
936	936	scholarship program to any qualified student and may be renewed for each
937	937	such student who remains qualified for the scholarship. Determination of
938	938	the students qualified for such scholarships shall be made by the executive
939	939	officer. Scholastic ability shall be determined on the basis of any one or
940	940	more of the following: (1) High ACT or SAT score; (2) rank in high school
941	941	graduation class; (3) cumulative high school or college grade point
942	942	average; or (4) any other indicator of scholastic ability which the state
943	943	board of regents determines to be demonstrative of potential for successful
944	944	completion of a course of instruction leading to licensure as a teacher.
945	945	Students who participated in the sunflower teacher-student mentor
946	946	program under section 2 et seq., and amendments thereto, shall be given
947	947	priority for scholarship awards under the teacher service scholarship
948	948	program. To the extent practicable and consistent with qualification
949	949	factors, consideration shall be given to qualified students who are
950	950	members of ethnic minority groups.
951	951	(b) Within the limitations of appropriations therefor, the number of
952	952	scholarships awarded and the amount awarded to each applicant shall be
953	953	determined by the executive officer. The amount awarded shall be
954	954	specified in the agreement. The amount awarded may vary depending
955	955	upon the number of hours and the program in which the applicant is
956	956	enrolled. For academic year 2007-2008, the amount awarded shall not
957	957	exceed $2,500 each semester or its equivalent. For academic year 2008-
958	958	2009 and each year thereafter, the maximum amount that may be awarded
959	959	shall be increased by an amount equal to the percentage increase in the
960	960	urban CPI (urban) during the preceding fiscal year as certified to the
961	961	executive officer by the director of the budget on August 15 of each year.
962	962	(c) If a student is not enrolled on a full-time basis, a student shall
963	963	complete the course of study within the time period specified in the
964	964	agreement and shall receive a proportionate amount of the scholarship
965	965	allowed under subsection (b) based upon the number of hours enrolled in
966	966	an academic period, and computed as a fraction of the total number of
967	967	credit hours required for full-time enrollment.
968	968	Sec. 16. K.S.A. 2022 Supp. 74-32,272 is hereby amended to read as
969	969	follows: 74-32,272. (a) There is hereby established the Kansas promise
970	970	scholarship program. The state board of regents shall implement and
971	971	administer the program.
972	972	(b) On or before March 1, 2023, the state board of regents shall adopt
973	973	rules and regulations to implement and administer the Kansas promise
974	974	scholarship program. Such rules and regulations shall establish:
975	975	(1) A scholarship application process, including, but not limited to,
976	976	accepting scholarship applications throughout the academic year and
977	977	processing such applications in the order such applications were received;
978	978	(2) appeal procedures for denial or revocation of a Kansas promise
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1021	1021	43 HB 2359 13
1022	1022	scholarship;
1023	1023	(3) guidelines to ensure as much as is practicable that, if a student
1024	1024	who received a Kansas promise scholarship graduates from a promise
1025	1025	eligible program and subsequently enrolls in a state educational institution,
1026	1026	as defined in K.S.A. 76-711, and amendments thereto, or municipal
1027	1027	university, any courses taken by such student shall be transferred to the
1028	1028	state educational institution or municipal university and qualify toward the
1029	1029	student's baccalaureate degree;
1030	1030	(4) the terms, conditions and requirements that shall be incorporated
1031	1031	into each Kansas promise scholarship agreement, which shall not be more
1032	1032	stringent than the requirements for Kansas promise scholarship agreements
1033	1033	provided in this act;
1034	1034	(5) procedures for requesting and approving medical, military and
1035	1035	personal absences from an eligible postsecondary educational institution
1036	1036	while receiving a Kansas promise scholarship;
1037	1037	(6) criteria for determining whether a student who received a Kansas
1038	1038	promise scholarship fulfilled the residency, employment and repayment
1039	1039	requirements included in a Kansas promise scholarship agreement as
1040	1040	provided in K.S.A. 2022 Supp. 74-32,276, and amendments thereto;
1041	1041	(7) criteria for determining when a student who received a Kansas
1042	1042	promise scholarship may be released from the requirements of a Kansas
1043	1043	promise scholarship, if there are special circumstances that caused such
1044	1044	student to be unable to complete such requirements; and
1045	1045	(8) that no eligible postsecondary educational institution may:
1046	1046	(A) Limit scholarship awards to certain promise eligible programs at
1047	1047	such institution; or
1048	1048	(B) award less than the full Kansas promise scholarship amount for
1049	1049	which a student qualifies as long as funds are available in the Kansas
1050	1050	promise scholarship program fund.
1051	1051	(c) The state board of regents shall:
1052	1052	(1) Identify the promise eligible programs offered by each eligible
1053	1053	postsecondary educational institution that are:
1054	1054	(A) Within a field of study designated by the eligible postsecondary
1055	1055	educational institution pursuant to K.S.A. 2022 Supp. 74-32,273, and
1056	1056	amendments thereto; and
1057	1057	(B) in any of the following fields of study:
1058	1058	(i) Information technology and security;
1059	1059	(ii) mental and physical healthcare;
1060	1060	(iii) advanced manufacturing and building trades; or
1061	1061	(iv) early childhood education and development, elementary
1062	1062	education and secondary education;
1063	1063	(2) work with community partners, such as community foundations,
1064	1064	school districts, postsecondary educational institutions, Kansas business
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1107	1107	43 HB 2359 14
1108	1108	and industry and Kansas economic development organizations to publicize
1109	1109	Kansas promise scholarships, including, but not limited to, publicizing
1110	1110	eligible postsecondary educational institutions, approved scholarship-
1111	1111	eligible educational programs, application procedures and application
1112	1112	deadlines;
1113	1113	(3) disburse funds to each eligible postsecondary educational
1114	1114	institution for the purpose of awarding Kansas promise scholarships;
1115	1115	(4) request information from eligible postsecondary educational
1116	1116	institutions and any state agency necessary for the administration of this
1117	1117	act;
1118	1118	(5) accept electronic signatures as sufficient and valid on all forms
1119	1119	and agreements required by the Kansas promise scholarship program and
1120	1120	any rules and regulations adopted thereunder;
1121	1121	(6) enforce Kansas promise scholarship agreements;
1122	1122	(7) collect any moneys repaid by students pursuant to K.S.A. 2022
1123	1123	Supp. 74-32,276, and amendments thereto;
1124	1124	(8) determine whether students who received a Kansas promise
1125	1125	scholarship fulfill the residency, employment and repayment requirements
1126	1126	provided in K.S.A. 2022 Supp. 74-32,276, and amendments thereto; and
1127	1127	(9) beginning in January 2022, annually evaluate the Kansas promise
1128	1128	scholarship program and prepare and submit a report to the senate standing
1129	1129	committee on education and the house of representatives standing
1130	1130	committee on education. Such report shall include, but not be limited to,
1131	1131	the total program cost for each promise eligible program at each eligible
1132	1132	postsecondary educational institution, the amount of scholarship moneys
1133	1133	awarded that went to each promise eligible program, the number of credit
1134	1134	hours paid for with scholarship moneys, the amount of scholarship moneys
1135	1135	expected to be awarded to each institution for each semester, the number
1136	1136	of scholarships awarded, the total amount of scholarship moneys awarded,
1137	1137	the amount of scholarship moneys provided for tuition, fees, books and
1138	1138	supplies, measures postsecondary educational institutions have taken in
1139	1139	working with private business and industry in the state to determine
1140	1140	appropriate fields of study and a review of the employment of scholarship
1141	1141	recipients who have completed the Kansas promise scholarship program,
1142	1142	including, but not limited to, employment fields and geographic location
1143	1143	of such employment.
1144	1144	(d) (1) The state board of regents may designate an associate degree
1145	1145	transfer program as an eligible program only if such program is included
1146	1146	in:
1147	1147	(A) An established 2+2 agreement with a Kansas four-year
1148	1148	postsecondary educational institution; or
1149	1149	(B) an articulation agreement with a Kansas four-year postsecondary
1150	1150	educational institution and is part of an established degree pathway that
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1193	1193	43 HB 2359 15
1194	1194	allows a student to transfer at least 60 credit hours from the eligible
1195	1195	postsecondary educational institution to a four-year postsecondary
1196	1196	educational institution for the completion of an additional 60 credit hours
1197	1197	toward a bachelor's degree.
1198	1198	(2) The provisions of this subsection shall be construed and applied
1199	1199	retroactively to the enactment of the Kansas promise scholarship program
1200	1200	on July 1, 2021.
1201	1201	(e) (1) The state board of regents may remove a promise eligible
1202	1202	program from the list of approved promise eligible programs only in
1203	1203	accordance with this subsection. If the state board of regents proposes to
1204	1204	remove a promise eligible program from such list, the state board of
1205	1205	regents shall notify all eligible postsecondary educational institutions of
1206	1206	the proposal to remove such program by May 1 of the calendar year that
1207	1207	precedes the calendar year in which such program would officially be
1208	1208	removed from such list. Within 30 calendar days of receipt, each eligible
1209	1209	postsecondary educational institution may appeal such proposed removal
1210	1210	to the state board of regents. Following such appeal period, within 45
1211	1211	calendar days, the state board of regents shall consider any such appeal
1212	1212	and issue a final decision upon whether the program shall be removed. If
1213	1213	the state board of regents issues a final decision to remove such program,
1214	1214	the program shall be removed from the list of approved promise eligible
1215	1215	programs only after not less than 14 months have elapsed from the date
1216	1216	that the state board of regents issued the final decision to remove such
1217	1217	program.
1218	1218	(2) The provisions of this subsection shall apply to any program that
1219	1219	has been approved by the state board of regents as a promise eligible
1220	1220	program on or after July 1, 2021.
1221	1221	Sec. 17. K.S.A. 2022 Supp. 74-32,275 is hereby amended to read as
1222	1222	follows: 74-32,275. (a) To be eligible for a Kansas promise scholarship, a
1223	1223	student shall meet the following criteria or the criteria set forth in
1224	1224	subsection (b):
1225	1225	(1) Be a United States citizen;
1226	1226	(2) be a Kansas resident;
1227	1227	(3) (A) have graduated from an accredited Kansas public or private
1228	1228	secondary school within the preceding 12 months;
1229	1229	(B) have completed the requirements for graduation at a non-
1230	1230	accredited private secondary school as provided in K.S.A. 72-4345, and
1231	1231	amendments thereto, within the preceding 12 months;
1232	1232	(C) attended an accredited Kansas public or private secondary school
1233	1233	or non-accredited private school as provided in K.S.A. 72-4345, and
1234	1234	amendments thereto, and obtained a high school equivalency certificate
1235	1235	within the preceding 12 months;
1236	1236	(D) upon application for a scholarship, have been a resident of
1237	1237	1
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1279	1279	43 HB 2359 16
1280	1280	Kansas for three or more consecutive years as evidenced by the date of
1281	1281	issuance on a Kansas-issued identification card or through Kansas voter
1282	1282	registration records or Kansas income tax documentation;
1283	1283	(E) be a dependent child of a military servicemember permanently
1284	1284	stationed in another state and who, within the preceding 12 months,
1285	1285	graduated from any out-of-state secondary school or obtained a high
1286	1286	school equivalency certificate; or
1287	1287	(F) have been in the custody of the secretary for children and families
1288	1288	at any time such student was enrolled in and attending any of the grades
1289	1289	nine through 12 and not eligible for assistance under the Kansas foster
1290	1290	child educational assistance act, K.S.A. 75-53,111 et seq., and amendments
1291	1291	thereto;
1292	1292	(4) complete the required scholarship application on such forms and
1293	1293	in such manner as established by the state board of regents;
1294	1294	(5) enter into a Kansas promise scholarship agreement pursuant to
1295	1295	K.S.A. 2022 Supp. 74-32,276, and amendments thereto;
1296	1296	(6) complete the free application for federal student aid for the
1297	1297	academic year in which the student applies to receive a Kansas promise
1298	1298	scholarship. Such submitted application shall be determined to be valid
1299	1299	and free of error codes in order to calculate the amount of scholarship to
1300	1300	be awarded; and
1301	1301	(7) enroll in an eligible postsecondary educational institution in a
1302	1302	promise eligible program.
1303	1303	(b) Any student who participated in the sunflower teacher-student
1304	1304	mentor program pursuant to section 2 et seq., and amendments thereto,
1305	1305	shall be eligible to receive and shall be prioritized for a Kansas promise
1306	1306	scholarship if the student:
1307	1307	(1) Is a Kansas resident;
1308	1308	(2) graduated from an accredited Kansas public secondary school
1309	1309	within the preceding 12 months;
1310	1310	(3) made a good-faith effort to complete the free application for
1311	1311	federal student aid as evidenced by three or more attempts to complete
1312	1312	and finalize such application with the United States department of
1313	1313	education;
1314	1314	(4) upon application for a scholarship, has been a resident of Kansas
1315	1315	for three or more consecutive years as evidenced by the date of issuance
1316	1316	on a Kansas-issued identification card or through Kansas voter
1317	1317	registration records or Kansas income tax documentation;
1318	1318	(5) enters into a Kansas promise scholarship agreement pursuant to
1319	1319	K.S.A. 2022 Supp. 74-32,276, and amendments thereto; and
1320	1320	(6) enrolls in an eligible postsecondary educational institution in a
1321	1321	promise eligible program.
1322	1322	(b)(c) (1) To continue to receive a Kansas promise scholarship, a
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1365	1365	43 HB 2359 17
1366	1366	student shall:
1367	1367	(A) Maintain satisfactory academic progress in the courses of the
1368	1368	promise eligible program for which the student received a Kansas promise
1369	1369	scholarship; and
1370	1370	(B) satisfy the requirements of a Kansas promise scholarship
1371	1371	agreement as provided in K.S.A. 2022 Supp. 74-32,276, and amendments
1372	1372	thereto.
1373	1373	(2) Any student who entered into a Kansas promise scholarship
1374	1374	agreement under the provisions of the Kansas promise scholarship act as
1375	1375	such act existed at the time such agreement was entered into shall be
1376	1376	entitled to continue to use such Kansas promise scholarship and receive
1377	1377	scholarship renewals to fulfill the requirements of such student's Kansas
1378	1378	promise scholarship agreement. No subsequent revision or amendment to
1379	1379	the Kansas promise scholarship act, the rules and regulations adopted
1380	1380	thereunder, the list of approved promise eligible programs or the
1381	1381	appropriations made pursuant to such act shall have the effect of
1382	1382	terminating a student's Kansas promise scholarship agreement solely due
1383	1383	to such amendment or revision.
1384	1384	(c)(d) Nothing in this act shall prohibit a student who received
1385	1385	postsecondary course credit while enrolled in high school from qualifying
1386	1386	for a Kansas promise scholarship.
1387	1387	Sec. 18. K.S.A. 2022 Supp. 79-32,117 is hereby amended to read as
1388	1388	follows: 79-32,117. (a) The Kansas adjusted gross income of an individual
1389	1389	means such individual's federal adjusted gross income for the taxable year,
1390	1390	with the modifications specified in this section.
1391	1391	(b) There shall be added to federal adjusted gross income:
1392	1392	(i) Interest income less any related expenses directly incurred in the
1393	1393	purchase of state or political subdivision obligations, to the extent that the
1394	1394	same is not included in federal adjusted gross income, on obligations of
1395	1395	any state or political subdivision thereof, but to the extent that interest
1396	1396	income on obligations of this state or a political subdivision thereof issued
1397	1397	prior to January 1, 1988, is specifically exempt from income tax under the
1398	1398	laws of this state authorizing the issuance of such obligations, it shall be
1399	1399	excluded from computation of Kansas adjusted gross income whether or
1400	1400	not included in federal adjusted gross income. Interest income on
1401	1401	obligations of this state or a political subdivision thereof issued after
1402	1402	December 31, 1987, shall be excluded from computation of Kansas
1403	1403	adjusted gross income whether or not included in federal adjusted gross
1404	1404	income.
1405	1405	(ii) Taxes on or measured by income or fees or payments in lieu of
1406	1406	income taxes imposed by this state or any other taxing jurisdiction to the
1407	1407	extent deductible in determining federal adjusted gross income and not
1408	1408	credited against federal income tax. This paragraph shall not apply to taxes
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1451	1451	43 HB 2359 18
1452	1452	imposed under the provisions of K.S.A. 79-1107 or 79-1108, and
1453	1453	amendments thereto, for privilege tax year 1995, and all such years
1454	1454	thereafter.
1455	1455	(iii) The federal net operating loss deduction, except that the federal
1456	1456	net operating loss deduction shall not be added to an individual's federal
1457	1457	adjusted gross income for tax years beginning after December 31, 2016.
1458	1458	(iv) Federal income tax refunds received by the taxpayer if the
1459	1459	deduction of the taxes being refunded resulted in a tax benefit for Kansas
1460	1460	income tax purposes during a prior taxable year. Such refunds shall be
1461	1461	included in income in the year actually received regardless of the method
1462	1462	of accounting used by the taxpayer. For purposes hereof, a tax benefit shall
1463	1463	be deemed to have resulted if the amount of the tax had been deducted in
1464	1464	determining income subject to a Kansas income tax for a prior year
1465	1465	regardless of the rate of taxation applied in such prior year to the Kansas
1466	1466	taxable income, but only that portion of the refund shall be included as
1467	1467	bears the same proportion to the total refund received as the federal taxes
1468	1468	deducted in the year to which such refund is attributable bears to the total
1469	1469	federal income taxes paid for such year. For purposes of the foregoing
1470	1470	sentence, federal taxes shall be considered to have been deducted only to
1471	1471	the extent such deduction does not reduce Kansas taxable income below
1472	1472	zero.
1473	1473	(v) The amount of any depreciation deduction or business expense
1474	1474	deduction claimed on the taxpayer's federal income tax return for any
1475	1475	capital expenditure in making any building or facility accessible to the
1476	1476	handicapped, for which expenditure the taxpayer claimed the credit
1477	1477	allowed by K.S.A. 79-32,177, and amendments thereto.
1478	1478	(vi) Any amount of designated employee contributions picked up by
1479	1479	an employer pursuant to K.S.A. 12-5005, 20-2603, 74-4919 and 74-4965,
1480	1480	and amendments thereto.
1481	1481	(vii) The amount of any charitable contribution made to the extent the
1482	1482	same is claimed as the basis for the credit allowed pursuant to K.S.A. 79-
1483	1483	32,196, and amendments thereto.
1484	1484	(viii) The amount of any costs incurred for improvements to a swine
1485	1485	facility, claimed for deduction in determining federal adjusted gross
1486	1486	income, to the extent the same is claimed as the basis for any credit
1487	1487	allowed pursuant to K.S.A. 79-32,204, and amendments thereto.
1488	1488	(ix) The amount of any ad valorem taxes and assessments paid and
1489	1489	the amount of any costs incurred for habitat management or construction
1490	1490	and maintenance of improvements on real property, claimed for deduction
1491	1491	in determining federal adjusted gross income, to the extent the same is
1492	1492	claimed as the basis for any credit allowed pursuant to K.S.A. 79-32,203,
1493	1493	and amendments thereto.
1494	1494	(x) Amounts received as nonqualified withdrawals, as defined by
1495	1495	1
1496	1496	2
1497	1497	3
1498	1498	4
1499	1499	5
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1535	1535	41
1536	1536	42
1537	1537	43 HB 2359 19
1538	1538	K.S.A. 75-643, and amendments thereto, if, at the time of contribution to a
1539	1539	family postsecondary education savings account, such amounts were
1540	1540	subtracted from the federal adjusted gross income pursuant to K.S.A. 79-
1541	1541	32,117(c)(xv), and amendments thereto, or if such amounts are not already
1542	1542	included in the federal adjusted gross income.
1543	1543	(xi) The amount of any contribution made to the same extent the
1544	1544	same is claimed as the basis for the credit allowed pursuant to K.S.A. 74-
1545	1545	50,154, and amendments thereto.
1546	1546	(xii) For taxable years commencing after December 31, 2004,
1547	1547	amounts received as withdrawals not in accordance with the provisions of
1548	1548	K.S.A. 74-50,204, and amendments thereto, if, at the time of contribution
1549	1549	to an individual development account, such amounts were subtracted from
1550	1550	the federal adjusted gross income pursuant to subsection (c)(xiii), or if
1551	1551	such amounts are not already included in the federal adjusted gross
1552	1552	income.
1553	1553	(xiii) The amount of any expenditures claimed for deduction in
1554	1554	determining federal adjusted gross income, to the extent the same is
1555	1555	claimed as the basis for any credit allowed pursuant to K.S.A. 79-32,217
1556	1556	through 79-32,220 or 79-32,222, and amendments thereto.
1557	1557	(xiv) The amount of any amortization deduction claimed in
1558	1558	determining federal adjusted gross income to the extent the same is
1559	1559	claimed for deduction pursuant to K.S.A. 79-32,221, and amendments
1560	1560	thereto.
1561	1561	(xv) The amount of any expenditures claimed for deduction in
1562	1562	determining federal adjusted gross income, to the extent the same is
1563	1563	claimed as the basis for any credit allowed pursuant to K.S.A. 79-32,223
1564	1564	through 79-32,226, 79-32,228 through 79-32,231, 79-32,233 through 79-
1565	1565	32,236, 79-32,238 through 79-32,241, 79-32,245 through 79-32,248 or 79-
1566	1566	32,251 through 79-32,254, and amendments thereto.
1567	1567	(xvi) The amount of any amortization deduction claimed in
1568	1568	determining federal adjusted gross income to the extent the same is
1569	1569	claimed for deduction pursuant to K.S.A. 79-32,227, 79-32,232, 79-
1570	1570	32,237, 79-32,249, 79-32,250 or 79-32,255, and amendments thereto.
1571	1571	(xvii) The amount of any amortization deduction claimed in
1572	1572	determining federal adjusted gross income to the extent the same is
1573	1573	claimed for deduction pursuant to K.S.A. 79-32,256, and amendments
1574	1574	thereto.
1575	1575	(xviii) For taxable years commencing after December 31, 2006, the
1576	1576	amount of any ad valorem or property taxes and assessments paid to a state
1577	1577	other than Kansas or local government located in a state other than Kansas
1578	1578	by a taxpayer who resides in a state other than Kansas, when the law of
1579	1579	such state does not allow a resident of Kansas who earns income in such
1580	1580	other state to claim a deduction for ad valorem or property taxes or
1581	1581	1
1582	1582	2
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1623	1623	43 HB 2359 20
1624	1624	assessments paid to a political subdivision of the state of Kansas in
1625	1625	determining taxable income for income tax purposes in such other state, to
1626	1626	the extent that such taxes and assessments are claimed as an itemized
1627	1627	deduction for federal income tax purposes.
1628	1628	(xix) For taxable years beginning after December 31, 2012, and
1629	1629	ending before January 1, 2017, the amount of any: (1) Loss from business
1630	1630	as determined under the federal internal revenue code and reported from
1631	1631	schedule C and on line 12 of the taxpayer's form 1040 federal individual
1632	1632	income tax return; (2) loss from rental real estate, royalties, partnerships, S
1633	1633	corporations, except those with wholly owned subsidiaries subject to the
1634	1634	Kansas privilege tax, estates, trusts, residual interest in real estate
1635	1635	mortgage investment conduits and net farm rental as determined under the
1636	1636	federal internal revenue code and reported from schedule E and on line 17
1637	1637	of the taxpayer's form 1040 federal individual income tax return; and (3)
1638	1638	farm loss as determined under the federal internal revenue code and
1639	1639	reported from schedule F and on line 18 of the taxpayer's form 1040
1640	1640	federal income tax return; all to the extent deducted or subtracted in
1641	1641	determining the taxpayer's federal adjusted gross income. For purposes of
1642	1642	this subsection, references to the federal form 1040 and federal schedule
1643	1643	C, schedule E, and schedule F, shall be to such form and schedules as they
1644	1644	existed for tax year 2011, and as revised thereafter by the internal revenue
1645	1645	service.
1646	1646	(xx) For taxable years beginning after December 31, 2012, and
1647	1647	ending before January 1, 2017, the amount of any deduction for self-
1648	1648	employment taxes under section 164(f) of the federal internal revenue
1649	1649	code as in effect on January 1, 2012, and amendments thereto, in
1650	1650	determining the federal adjusted gross income of an individual taxpayer, to
1651	1651	the extent the deduction is attributable to income reported on schedule C,
1652	1652	E or F and on line 12, 17 or 18 of the taxpayer's form 1040 federal income
1653	1653	tax return.
1654	1654	(xxi) For taxable years beginning after December 31, 2012, and
1655	1655	ending before January 1, 2017, the amount of any deduction for pension,
1656	1656	profit sharing, and annuity plans of self-employed individuals under
1657	1657	section 62(a)(6) of the federal internal revenue code as in effect on January
1658	1658	1, 2012, and amendments thereto, in determining the federal adjusted gross
1659	1659	income of an individual taxpayer.
1660	1660	(xxii) For taxable years beginning after December 31, 2012, and
1661	1661	ending before January 1, 2017, the amount of any deduction for health
1662	1662	insurance under section 162(l) of the federal internal revenue code as in
1663	1663	effect on January 1, 2012, and amendments thereto, in determining the
1664	1664	federal adjusted gross income of an individual taxpayer.
1665	1665	(xxiii) For taxable years beginning after December 31, 2012, and
1666	1666	ending before January 1, 2017, the amount of any deduction for domestic
1667	1667	1
1668	1668	2
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1708	1708	42
1709	1709	43 HB 2359 21
1710	1710	production activities under section 199 of the federal internal revenue code
1711	1711	as in effect on January 1, 2012, and amendments thereto, in determining
1712	1712	the federal adjusted gross income of an individual taxpayer.
1713	1713	(xxiv) For taxable years commencing after December 31, 2013, that
1714	1714	portion of the amount of any expenditure deduction claimed in
1715	1715	determining federal adjusted gross income for expenses paid for medical
1716	1716	care of the taxpayer or the taxpayer's spouse or dependents when such
1717	1717	expenses were paid or incurred for an abortion, or for a health benefit plan,
1718	1718	as defined in K.S.A. 65-6731, and amendments thereto, for the purchase of
1719	1719	an optional rider for coverage of abortion in accordance with K.S.A. 40-
1720	1720	2,190, and amendments thereto, to the extent that such taxes and
1721	1721	assessments are claimed as an itemized deduction for federal income tax
1722	1722	purposes.
1723	1723	(xxv) For taxable years commencing after December 31, 2013, that
1724	1724	portion of the amount of any expenditure deduction claimed in
1725	1725	determining federal adjusted gross income for expenses paid by a taxpayer
1726	1726	for health care when such expenses were paid or incurred for abortion
1727	1727	coverage, a health benefit plan, as defined in K.S.A. 65-6731, and
1728	1728	amendments thereto, when such expenses were paid or incurred for
1729	1729	abortion coverage or amounts contributed to health savings accounts for
1730	1730	such taxpayer's employees for the purchase of an optional rider for
1731	1731	coverage of abortion in accordance with K.S.A. 40-2,190, and
1732	1732	amendments thereto, to the extent that such taxes and assessments are
1733	1733	claimed as a deduction for federal income tax purposes.
1734	1734	(xxvi) For all taxable years beginning after December 31, 2016, the
1735	1735	amount of any charitable contribution made to the extent the same is
1736	1736	claimed as the basis for the credit allowed pursuant to K.S.A. 72-4357, and
1737	1737	amendments thereto, and is also claimed as an itemized deduction for
1738	1738	federal income tax purposes.
1739	1739	(xxvii) For all taxable years commencing after December 31, 2020,
1740	1740	the amount deducted by reason of a carryforward of disallowed business
1741	1741	interest pursuant to section 163(j) of the federal internal revenue code of
1742	1742	1986, as in effect on January 1, 2018.
1743	1743	(xxviii) For all taxable years beginning after December 31, 2021, the
1744	1744	amount of any contributions to, or earnings from, a first-time home buyer
1745	1745	savings account if distributions from the account were not used to pay for
1746	1746	expenses or transactions authorized pursuant to K.S.A. 2022 Supp. 58-
1747	1747	4904, and amendments thereto, or were not held for the minimum length
1748	1748	of time required pursuant to K.S.A. 2022 Supp. 58-4904, and amendments
1749	1749	thereto. Contributions to, or earnings from, such account shall also include
1750	1750	any amount resulting from the account holder not designating a surviving
1751	1751	transfer on death beneficiary pursuant to K.S.A. 2022 Supp. 58-4904(e),
1752	1752	and amendments thereto.
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1754	1754	2
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1763	1763	11
1764	1764	12
1765	1765	13
1766	1766	14
1767	1767	15
1768	1768	16
1769	1769	17
1770	1770	18
1771	1771	19
1772	1772	20
1773	1773	21
1774	1774	22
1775	1775	23
1776	1776	24
1777	1777	25
1778	1778	26
1779	1779	27
1780	1780	28
1781	1781	29
1782	1782	30
1783	1783	31
1784	1784	32
1785	1785	33
1786	1786	34
1787	1787	35
1788	1788	36
1789	1789	37
1790	1790	38
1791	1791	39
1792	1792	40
1793	1793	41
1794	1794	42
1795	1795	43 HB 2359 22
1796	1796	(c) There shall be subtracted from federal adjusted gross income:
1797	1797	(i) Interest or dividend income on obligations or securities of any
1798	1798	authority, commission or instrumentality of the United States and its
1799	1799	possessions less any related expenses directly incurred in the purchase of
1800	1800	such obligations or securities, to the extent included in federal adjusted
1801	1801	gross income but exempt from state income taxes under the laws of the
1802	1802	United States.
1803	1803	(ii) Any amounts received which are included in federal adjusted
1804	1804	gross income but which are specifically exempt from Kansas income
1805	1805	taxation under the laws of the state of Kansas.
1806	1806	(iii) The portion of any gain or loss from the sale or other disposition
1807	1807	of property having a higher adjusted basis for Kansas income tax purposes
1808	1808	than for federal income tax purposes on the date such property was sold or
1809	1809	disposed of in a transaction in which gain or loss was recognized for
1810	1810	purposes of federal income tax that does not exceed such difference in
1811	1811	basis, but if a gain is considered a long-term capital gain for federal
1812	1812	income tax purposes, the modification shall be limited to that portion of
1813	1813	such gain which is included in federal adjusted gross income.
1814	1814	(iv) The amount necessary to prevent the taxation under this act of
1815	1815	any annuity or other amount of income or gain which was properly
1816	1816	included in income or gain and was taxed under the laws of this state for a
1817	1817	taxable year prior to the effective date of this act, as amended, to the
1818	1818	taxpayer, or to a decedent by reason of whose death the taxpayer acquired
1819	1819	the right to receive the income or gain, or to a trust or estate from which
1820	1820	the taxpayer received the income or gain.
1821	1821	(v) The amount of any refund or credit for overpayment of taxes on
1822	1822	or measured by income or fees or payments in lieu of income taxes
1823	1823	imposed by this state, or any taxing jurisdiction, to the extent included in
1824	1824	gross income for federal income tax purposes.
1825	1825	(vi) Accumulation distributions received by a taxpayer as a
1826	1826	beneficiary of a trust to the extent that the same are included in federal
1827	1827	adjusted gross income.
1828	1828	(vii) Amounts received as annuities under the federal civil service
1829	1829	retirement system from the civil service retirement and disability fund and
1830	1830	other amounts received as retirement benefits in whatever form which
1831	1831	were earned for being employed by the federal government or for service
1832	1832	in the armed forces of the United States.
1833	1833	(viii) Amounts received by retired railroad employees as a
1834	1834	supplemental annuity under the provisions of 45 U.S.C. §§ 228b(a) and
1835	1835	228c(a)(1) et seq.
1836	1836	(ix) Amounts received by retired employees of a city and by retired
1837	1837	employees of any board of such city as retirement allowances pursuant to
1838	1838	K.S.A. 13-14,106, and amendments thereto, or pursuant to any charter
1839	1839	1
1840	1840	2
1841	1841	3
1842	1842	4
1843	1843	5
1844	1844	6
1845	1845	7
1846	1846	8
1847	1847	9
1848	1848	10
1849	1849	11
1850	1850	12
1851	1851	13
1852	1852	14
1853	1853	15
1854	1854	16
1855	1855	17
1856	1856	18
1857	1857	19
1858	1858	20
1859	1859	21
1860	1860	22
1861	1861	23
1862	1862	24
1863	1863	25
1864	1864	26
1865	1865	27
1866	1866	28
1867	1867	29
1868	1868	30
1869	1869	31
1870	1870	32
1871	1871	33
1872	1872	34
1873	1873	35
1874	1874	36
1875	1875	37
1876	1876	38
1877	1877	39
1878	1878	40
1879	1879	41
1880	1880	42
1881	1881	43 HB 2359 23
1882	1882	ordinance exempting a city from the provisions of K.S.A. 13-14,106, and
1883	1883	amendments thereto.
1884	1884	(x) For taxable years beginning after December 31, 1976, the amount
1885	1885	of the federal tentative jobs tax credit disallowance under the provisions of
1886	1886	26 U.S.C. § 280C. For taxable years ending after December 31, 1978, the
1887	1887	amount of the targeted jobs tax credit and work incentive credit
1888	1888	disallowances under 26 U.S.C. § 280C.
1889	1889	(xi) For taxable years beginning after December 31, 1986, dividend
1890	1890	income on stock issued by Kansas venture capital, inc.
1891	1891	(xii) For taxable years beginning after December 31, 1989, amounts
1892	1892	received by retired employees of a board of public utilities as pension and
1893	1893	retirement benefits pursuant to K.S.A. 13-1246, 13-1246a and 13-1249,
1894	1894	and amendments thereto.
1895	1895	(xiii) For taxable years beginning after December 31, 2004, amounts
1896	1896	contributed to and the amount of income earned on contributions deposited
1897	1897	to an individual development account under K.S.A. 74-50,201 et seq., and
1898	1898	amendments thereto.
1899	1899	(xiv) For all taxable years commencing after December 31, 1996, that
1900	1900	portion of any income of a bank organized under the laws of this state or
1901	1901	any other state, a national banking association organized under the laws of
1902	1902	the United States, an association organized under the savings and loan
1903	1903	code of this state or any other state, or a federal savings association
1904	1904	organized under the laws of the United States, for which an election as an
1905	1905	S corporation under subchapter S of the federal internal revenue code is in
1906	1906	effect, which accrues to the taxpayer who is a stockholder of such
1907	1907	corporation and which is not distributed to the stockholders as dividends of
1908	1908	the corporation. For taxable years beginning after December 31, 2012, and
1909	1909	ending before January 1, 2017, the amount of modification under this
1910	1910	subsection shall exclude the portion of income or loss reported on schedule
1911	1911	E and included on line 17 of the taxpayer's form 1040 federal individual
1912	1912	income tax return.
1913	1913	(xv) For all taxable years beginning after December 31, 2017, the
1914	1914	cumulative amounts not exceeding $3,000, or $6,000 for a married couple
1915	1915	filing a joint return, for each designated beneficiary that are contributed to:
1916	1916	(1) A family postsecondary education savings account established under
1917	1917	the Kansas postsecondary education savings program or a qualified tuition
1918	1918	program established and maintained by another state or agency or
1919	1919	instrumentality thereof pursuant to section 529 of the internal revenue
1920	1920	code of 1986, as amended, for the purpose of paying the qualified higher
1921	1921	education expenses of a designated beneficiary; or (2) an achieving a
1922	1922	better life experience (ABLE) account established under the Kansas ABLE
1923	1923	savings program or a qualified ABLE program established and maintained
1924	1924	by another state or agency or instrumentality thereof pursuant to section
1925	1925	1
1926	1926	2
1927	1927	3
1928	1928	4
1929	1929	5
1930	1930	6
1931	1931	7
1932	1932	8
1933	1933	9
1934	1934	10
1935	1935	11
1936	1936	12
1937	1937	13
1938	1938	14
1939	1939	15
1940	1940	16
1941	1941	17
1942	1942	18
1943	1943	19
1944	1944	20
1945	1945	21
1946	1946	22
1947	1947	23
1948	1948	24
1949	1949	25
1950	1950	26
1951	1951	27
1952	1952	28
1953	1953	29
1954	1954	30
1955	1955	31
1956	1956	32
1957	1957	33
1958	1958	34
1959	1959	35
1960	1960	36
1961	1961	37
1962	1962	38
1963	1963	39
1964	1964	40
1965	1965	41
1966	1966	42
1967	1967	43 HB 2359 24
1968	1968	529A of the internal revenue code of 1986, as amended, for the purpose of
1969	1969	saving private funds to support an individual with a disability. The terms
1970	1970	and phrases used in this paragraph shall have the meaning respectively
1971	1971	ascribed thereto by the provisions of K.S.A. 75-643 and 75-652, and
1972	1972	amendments thereto, and the provisions of such sections are hereby
1973	1973	incorporated by reference for all purposes thereof.
1974	1974	(xvi) For all taxable years beginning after December 31, 2004,
1975	1975	amounts received by taxpayers who are or were members of the armed
1976	1976	forces of the United States, including service in the Kansas army and air
1977	1977	national guard, as a recruitment, sign up or retention bonus received by
1978	1978	such taxpayer as an incentive to join, enlist or remain in the armed services
1979	1979	of the United States, including service in the Kansas army and air national
1980	1980	guard, and amounts received for repayment of educational or student loans
1981	1981	incurred by or obligated to such taxpayer and received by such taxpayer as
1982	1982	a result of such taxpayer's service in the armed forces of the United States,
1983	1983	including service in the Kansas army and air national guard.
1984	1984	(xvii) For all taxable years beginning after December 31, 2004,
1985	1985	amounts received by taxpayers who are eligible members of the Kansas
1986	1986	army and air national guard as a reimbursement pursuant to K.S.A. 48-
1987	1987	281, and amendments thereto, and amounts received for death benefits
1988	1988	pursuant to K.S.A. 48-282, and amendments thereto, to the extent that
1989	1989	such death benefits are included in federal adjusted gross income of the
1990	1990	taxpayer.
1991	1991	(xviii) For the taxable year beginning after December 31, 2006,
1992	1992	amounts received as benefits under the federal social security act which
1993	1993	are included in federal adjusted gross income of a taxpayer with federal
1994	1994	adjusted gross income of $50,000 or less, whether such taxpayer's filing
1995	1995	status is single, head of household, married filing separate or married filing
1996	1996	jointly; and for all taxable years beginning after December 31, 2007,
1997	1997	amounts received as benefits under the federal social security act which
1998	1998	are included in federal adjusted gross income of a taxpayer with federal
1999	1999	adjusted gross income of $75,000 or less, whether such taxpayer's filing
2000	2000	status is single, head of household, married filing separate or married filing
2001	2001	jointly.
2002	2002	(xix) Amounts received by retired employees of Washburn university
2003	2003	as retirement and pension benefits under the university's retirement plan.
2004	2004	(xx) For taxable years beginning after December 31, 2012, and
2005	2005	ending before January 1, 2017, the amount of any: (1) Net profit from
2006	2006	business as determined under the federal internal revenue code and
2007	2007	reported from schedule C and on line 12 of the taxpayer's form 1040
2008	2008	federal individual income tax return; (2) net income, not including
2009	2009	guaranteed payments as defined in section 707(c) of the federal internal
2010	2010	revenue code and as reported to the taxpayer from federal schedule K-1,
2011	2011	1
2012	2012	2
2013	2013	3
2014	2014	4
2015	2015	5
2016	2016	6
2017	2017	7
2018	2018	8
2019	2019	9
2020	2020	10
2021	2021	11
2022	2022	12
2023	2023	13
2024	2024	14
2025	2025	15
2026	2026	16
2027	2027	17
2028	2028	18
2029	2029	19
2030	2030	20
2031	2031	21
2032	2032	22
2033	2033	23
2034	2034	24
2035	2035	25
2036	2036	26
2037	2037	27
2038	2038	28
2039	2039	29
2040	2040	30
2041	2041	31
2042	2042	32
2043	2043	33
2044	2044	34
2045	2045	35
2046	2046	36
2047	2047	37
2048	2048	38
2049	2049	39
2050	2050	40
2051	2051	41
2052	2052	42
2053	2053	43 HB 2359 25
2054	2054	(form 1065-B), in box 9, code F or as reported to the taxpayer from federal
2055	2055	schedule K-1, (form 1065) in box 4, from rental real estate, royalties,
2056	2056	partnerships, S corporations, estates, trusts, residual interest in real estate
2057	2057	mortgage investment conduits and net farm rental as determined under the
2058	2058	federal internal revenue code and reported from schedule E and on line 17
2059	2059	of the taxpayer's form 1040 federal individual income tax return; and (3)
2060	2060	net farm profit as determined under the federal internal revenue code and
2061	2061	reported from schedule F and on line 18 of the taxpayer's form 1040
2062	2062	federal income tax return; all to the extent included in the taxpayer's
2063	2063	federal adjusted gross income. For purposes of this subsection, references
2064	2064	to the federal form 1040 and federal schedule C, schedule E, and schedule
2065	2065	F, shall be to such form and schedules as they existed for tax year 2011
2066	2066	and as revised thereafter by the internal revenue service.
2067	2067	(xxi) For all taxable years beginning after December 31, 2013,
2068	2068	amounts equal to the unreimbursed travel, lodging and medical
2069	2069	expenditures directly incurred by a taxpayer while living, or a dependent
2070	2070	of the taxpayer while living, for the donation of one or more human organs
2071	2071	of the taxpayer, or a dependent of the taxpayer, to another person for
2072	2072	human organ transplantation. The expenses may be claimed as a
2073	2073	subtraction modification provided for in this section to the extent the
2074	2074	expenses are not already subtracted from the taxpayer's federal adjusted
2075	2075	gross income. In no circumstances shall the subtraction modification
2076	2076	provided for in this section for any individual, or a dependent, exceed
2077	2077	$5,000. As used in this section, "human organ" means all or part of a liver,
2078	2078	pancreas, kidney, intestine, lung or bone marrow. The provisions of this
2079	2079	paragraph shall take effect on the day the secretary of revenue certifies to
2080	2080	the director of the budget that the cost for the department of revenue of
2081	2081	modifications to the automated tax system for the purpose of
2082	2082	implementing this paragraph will not exceed $20,000.
2083	2083	(xxii) For taxable years beginning after December 31, 2012, and
2084	2084	ending before January 1, 2017, the amount of net gain from the sale of: (1)
2085	2085	Cattle and horses, regardless of age, held by the taxpayer for draft,
2086	2086	breeding, dairy or sporting purposes, and held by such taxpayer for 24
2087	2087	months or more from the date of acquisition; and (2) other livestock,
2088	2088	regardless of age, held by the taxpayer for draft, breeding, dairy or
2089	2089	sporting purposes, and held by such taxpayer for 12 months or more from
2090	2090	the date of acquisition. The subtraction from federal adjusted gross income
2091	2091	shall be limited to the amount of the additions recognized under the
2092	2092	provisions of subsection (b)(xix) attributable to the business in which the
2093	2093	livestock sold had been used. As used in this paragraph, the term
2094	2094	"livestock" shall not include poultry.
2095	2095	(xxiii) For all taxable years beginning after December 31, 2012,
2096	2096	amounts received under either the Overland Park, Kansas police
2097	2097	1
2098	2098	2
2099	2099	3
2100	2100	4
2101	2101	5
2102	2102	6
2103	2103	7
2104	2104	8
2105	2105	9
2106	2106	10
2107	2107	11
2108	2108	12
2109	2109	13
2110	2110	14
2111	2111	15
2112	2112	16
2113	2113	17
2114	2114	18
2115	2115	19
2116	2116	20
2117	2117	21
2118	2118	22
2119	2119	23
2120	2120	24
2121	2121	25
2122	2122	26
2123	2123	27
2124	2124	28
2125	2125	29
2126	2126	30
2127	2127	31
2128	2128	32
2129	2129	33
2130	2130	34
2131	2131	35
2132	2132	36
2133	2133	37
2134	2134	38
2135	2135	39
2136	2136	40
2137	2137	41
2138	2138	42
2139	2139	43 HB 2359 26
2140	2140	department retirement plan or the Overland Park, Kansas fire department
2141	2141	retirement plan, both as established by the city of Overland Park, pursuant
2142	2142	to the city's home rule authority.
2143	2143	(xxiv) For taxable years beginning after December 31, 2013, and
2144	2144	ending before January 1, 2017, the net gain from the sale from Christmas
2145	2145	trees grown in Kansas and held by the taxpayer for six years or more.
2146	2146	(xxv) For all taxable years commencing after December 31, 2020,
2147	2147	100% of global intangible low-taxed income under section 951A of the
2148	2148	federal internal revenue code of 1986, before any deductions allowed
2149	2149	under section 250(a)(1)(B) of such code.
2150	2150	(xxvi) For all taxable years commencing after December 31, 2020,
2151	2151	the amount disallowed as a deduction pursuant to section 163(j) of the
2152	2152	federal internal revenue code of 1986, as in effect on January 1, 2018.
2153	2153	(xxvii) For taxable years commencing after December 31, 2020, the
2154	2154	amount disallowed as a deduction pursuant to section 274 of the federal
2155	2155	internal revenue code of 1986 for meal expenditures shall be allowed to
2156	2156	the extent such expense was deductible for determining federal income tax
2157	2157	and was allowed and in effect on December 31, 2017.
2158	2158	(xxviii) For all taxable years beginning after December 31, 2021: (1)
2159	2159	The amount contributed to a first-time home buyer savings account
2160	2160	pursuant to K.S.A. 2022 Supp. 58-4903, and amendments thereto, in an
2161	2161	amount not to exceed $3,000 for an individual or $6,000 for a married
2162	2162	couple filing a joint return; or (2) amounts received as income earned from
2163	2163	assets in a first-time home buyer savings account.
2164	2164	(xxix) For all taxable years beginning after December 31, 2022,
2165	2165	amounts deposited in a sunflower teacher-student mentor program
2166	2166	account established by an agreement between the taxpayer and state
2167	2167	treasurer pursuant to the sunflower teacher-student mentor program,
2168	2168	section 2 et seq., and amendments thereto.
2169	2169	(d) There shall be added to or subtracted from federal adjusted gross
2170	2170	income the taxpayer's share, as beneficiary of an estate or trust, of the
2171	2171	Kansas fiduciary adjustment determined under K.S.A. 79-32,135, and
2172	2172	amendments thereto.
2173	2173	(e) The amount of modifications required to be made under this
2174	2174	section by a partner which relates to items of income, gain, loss, deduction
2175	2175	or credit of a partnership shall be determined under K.S.A. 79-32,131, and
2176	2176	amendments thereto, to the extent that such items affect federal adjusted
2177	2177	gross income of the partner.
2178	2178	(f) No taxpayer shall be assessed penalties and interest from the
2179	2179	underpayment of taxes due to changes to this section that became law on
2180	2180	July 1, 2017, so long as such underpayment is rectified on or before April
2181	2181	17, 2018.
2182	2182	Sec. 19. K.S.A. 74-32,101 and 74-32,102 and K.S.A. 2022 Supp. 74-
2183	2183	1
2184	2184	2
2185	2185	3
2186	2186	4
2187	2187	5
2188	2188	6
2189	2189	7
2190	2190	8
2191	2191	9
2192	2192	10
2193	2193	11
2194	2194	12
2195	2195	13
2196	2196	14
2197	2197	15
2198	2198	16
2199	2199	17
2200	2200	18
2201	2201	19
2202	2202	20
2203	2203	21
2204	2204	22
2205	2205	23
2206	2206	24
2207	2207	25
2208	2208	26
2209	2209	27
2210	2210	28
2211	2211	29
2212	2212	30
2213	2213	31
2214	2214	32
2215	2215	33
2216	2216	34
2217	2217	35
2218	2218	36
2219	2219	37
2220	2220	38
2221	2221	39
2222	2222	40
2223	2223	41
2224	2224	42
2225	2225	43 HB 2359 27
2226	2226	32,272, 74-32,275 and 79-32,117 are hereby repealed.
2227	2227	Sec. 20. This act shall take effect and be in force from and after its
2228	2228	publication in the statute book.
2229	2229	1
2230	2230	2
2231	2231	3