Kansas 2023-2024 Regular Session

Kansas House Bill HB2837 Compare Versions

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

Old	New	Differences
1	1	Session of 2024
2	2	HOUSE BILL No. 2837
3	3	By Committee on Taxation
4	4	Requested by Rep. Awerkamp
5	5	3-13
6	6	AN ACT concerning taxation; relating to income tax; modifying tax rates
7	7	for individuals; increasing the Kansas personal exemption; increasing
8	8	the income limit to qualify for a subtraction modification for social
9	9	security income; relating to privilege tax; decreasing the normal tax
10	10	rate; relating to property tax; increasing the extent of exemption for
11	11	residential property from the statewide school levy; relating to sales
12	12	and compensating use tax; reducing the state rate of tax on sales of food
13	13	and food ingredients; modifying the percent credited to the state
14	14	highway fund from revenue collected; amending K.S.A. 79-1107 and
15	15	79-1108 and K.S.A. 2023 Supp. 79-201x, 79-32,110, 79-32,117, 79-
16	16	32,121, 79-3603, 79-3603d, 79-3620, 79-3703 and 79-3710 and
17	17	repealing the existing sections.
18	18	Be it enacted by the Legislature of the State of Kansas:
19	19	Section 1. K.S.A. 2023 Supp. 79-201x is hereby amended to read as
20	20	follows: 79-201x. (a) For taxable year 2022 2024, and all taxable years
21	21	thereafter, the following described property, to the extent herein specified,
22	22	shall be and is hereby exempt from the property tax levied pursuant to the
23	23	provisions of K.S.A. 72-5142, and amendments thereto: Property used for
24	24	residential purposes to the extent of $40,000 $75,000 of its appraised
25	25	valuation.
26	26	(b) For taxable year 2023, and all taxable years thereafter, the dollar
27	27	amount of the extent of appraised valuation that is exempt pursuant to
28	28	subsection (a) shall be adjusted to reflect the average percentage change in
29	29	statewide residential valuation of all residential real property for the
30	30	preceding 10 years. Such average percentage change shall not be less than
31	31	zero. The director of property valuation shall calculate the average
32	32	percentage change for purposes of this annual adjustment and calculate the
33	33	dollar amount of the extent of appraised valuation that is exempt pursuant
34	34	to this section each year.
35	35	Sec. 2. K.S.A. 79-1107 is hereby amended to read as follows: 79-
36	36	1107. (a) Every national banking association and state bank located or
37	37	doing business within the state shall pay to the state for the privilege of
38	38	doing business within the state a tax according to or measured by its net
39	39	income for the next preceding taxable year to be computed as provided in
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75	75	this act. Such tax shall consist of a normal tax and a surtax and shall be
76	76	computed as follows:
77	77	(a)(1) (A) For tax year 2024, the normal tax shall be an amount equal
78	78	to 2
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80	80	/4% 2.25% of such net income; and
81	81	(B) for tax year 2025, the normal tax shall be an amount equal to
82	82	1.94% of such net income; and
83	83	(C) for tax year 2026, and all tax years thereafter, the normal tax
84	84	shall be an amount equal to 1.63% of such net income; and
85	85	(b)(2) the surtax shall be an amount equal to 2
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87	87	/8% 2.125% of such
88	88	net income in excess of $25,000.
89	89	(b) The tax levied shall be in lieu of ad valorem taxes which might
90	90	otherwise be imposed by the state or political subdivisions thereof upon
91	91	shares of capital stock or the intangible assets of national banking
92	92	associations and state banks.
93	93	Sec. 3. K.S.A. 79-1108 is hereby amended to read as follows: 79-
94	94	1108. (a) Every trust company and savings and loan association located or
95	95	doing business within the state shall pay to the state for the privilege of
96	96	doing business within the state a tax according to or measured by its net
97	97	income for the next preceding taxable year to be computed as provided in
98	98	this act. Such tax shall consist of a normal tax and a surtax and shall be
99	99	computed as follows:
100	100	(a)(1) (A) For tax year 2024, the normal tax on every trust company
101	101	and savings and loan association shall be an amount equal to 2
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103	103	/4% 2.25%
104	104	of such net income; and
105	105	(B) for tax year 2025, the normal tax on every trust company and
106	106	savings and loan association shall be an amount equal to 1.93% of such
107	107	net income; and
108	108	(C) for tax year 2026, and all tax years thereafter, the normal tax on
109	109	every trust company and savings and loan association shall be an amount
110	110	equal to 1.61% of such net income; and
111	111	(b)(2) the surtax on every trust company and savings and loan
112	112	association shall be an amount equal to 2
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114	114	/4% 2.25% of such net income in
115	115	excess of $25,000.
116	116	(b) The tax levied shall be in lieu of ad valorem taxes which might
117	117	otherwise be imposed by the state or political subdivision thereof upon
118	118	shares of capital stock or other intangible assets of trust companies and
119	119	savings and loan associations.
120	120	Sec. 4. K.S.A. 2023 Supp. 79-32,110 is hereby amended to read as
121	121	follows: 79-32,110. (a) Resident Individuals. Except as otherwise provided
122	122	by K.S.A. 79-3220(a), and amendments thereto, a tax is hereby imposed
123	123	upon the Kansas taxable income of every resident individual, which tax
124	124	shall be computed in accordance with the following tax schedules:
125	125	(1) Married individuals filing joint returns.
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169	169	(A) For tax year 2012:
170	170	If the taxable income is: The tax is:
171	171	Not over $30,000 ......................................3.5% of Kansas taxable income
172	172	Over $30,000 but not over $60,000 ..........$1,050 plus 6.25% of excess
173	173	over $30,000
174	174	Over $60,000 .............................................$2,925 plus 6.45% of excess
175	175	over $60,000
176	176	(B) For tax year 2013:
177	177	If the taxable income is: The tax is:
178	178	Not over $30,000 ......................................3.0% of Kansas taxable income
179	179	Over $30,000 .............................................$900 plus 4.9% of excess over
180	180	$30,000
181	181	(C) For tax year 2014:
182	182	If the taxable income is: The tax is:
183	183	Not over $30,000 ......................................2.7% of Kansas taxable income
184	184	Over $30,000 .............................................$810 plus 4.8% of excess over
185	185	$30,000
186	186	(D) For tax years 2015 and 2016:
187	187	If the taxable income is: The tax is:
188	188	Not over $30,000 ......................................2.7% of Kansas taxable income
189	189	Over $30,000 .............................................$810 plus 4.6% of excess over
190	190	$30,000
191	191	(E) For tax year 2017:
192	192	If the taxable income is: The tax is:
193	193	Not over $30,000 ......................................2.9% of Kansas taxable income
194	194	Over $30,000 but not over $60,000 ..........$870 plus 4.9% of excess over
195	195	$30,000
196	196	Over $60,000 .............................................$2,340 plus 5.2% of excess over
197	197	$60,000
198	198	(F) For tax year years 2018, and all tax years thereafter through 2023:
199	199	If the taxable income is: The tax is:
200	200	Not over $30,000......................................3.1% of Kansas taxable income
201	201	Over $30,000 but not over $60,000..........$930 plus 5.25% of excess
202	202	over $30,000
203	203	Over $60,000.............................................$2,505 plus 5.7% of excess
204	204	over $60,000
205	205	(2) All other individuals.
206	206	(A) For tax year 2012:
207	207	If the taxable income is: The tax is:
208	208	Not over $15,000 ......................................3.5% of Kansas taxable income
209	209	Over $15,000 but not over $30,000 ..........$525 plus 6.25% of excess
210	210	over $15,000
211	211	Over $30,000 .............................................$1,462.50 plus 6.45% of excess
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255	255	over $30,000
256	256	(B) For tax year 2013:
257	257	If the taxable income is: The tax is:
258	258	Not over $15,000 ......................................3.0% of Kansas taxable income
259	259	Over $15,000 .............................................$450 plus 4.9% of excess over
260	260	$15,000
261	261	(C) For tax year 2014:
262	262	If the taxable income is: The tax is:
263	263	Not over $15,000 ......................................2.7% of Kansas taxable income
264	264	Over $15,000 .............................................$405 plus 4.8% of excess over
265	265	$15,000
266	266	(D) For tax years 2015 and 2016:
267	267	If the taxable income is: The tax is:
268	268	Not over $15,000 ......................................2.7% of Kansas taxable income
269	269	Over $15,000 .............................................$405 plus 4.6% of excess over
270	270	$15,000
271	271	(E) For tax year 2017:
272	272	If the taxable income is: The tax is:
273	273	Not over $15,000 ......................................2.9% of Kansas taxable income
274	274	Over $15,000 but not over $30,000 ..........$435 plus 4.9% of excess over
275	275	$15,000
276	276	Over $30,000 .............................................$1,170 plus 5.2% of excess over
277	277	$30,000
278	278	(F) For tax year years 2018, and all tax years thereafter through 2023:
279	279	If the taxable income is: The tax is:
280	280	Not over $15,000......................................3.1% of Kansas taxable income
281	281	Over $15,000 but not over $30,000..........$465 plus 5.25% of excess
282	282	over $15,000
283	283	Over $30,000.............................................$1,252.50 plus 5.7% of excess
284	284	over $30,000
285	285	(3) All resident individuals. For all individuals regardless of filing
286	286	status, the tax shall be in an amount equal to 5.6% of Kansas taxable
287	287	income for tax year 2024, and all tax years thereafter.
288	288	(b) Nonresident Individuals. A tax is hereby imposed upon the Kansas
289	289	taxable income of every nonresident individual, which tax shall be an
290	290	amount equal to the tax computed under subsection (a) as if the
291	291	nonresident were a resident multiplied by the ratio of modified Kansas
292	292	source income to Kansas adjusted gross income.
293	293	(c) Corporations. A tax is hereby imposed upon the Kansas taxable
294	294	income of every corporation doing business within this state or deriving
295	295	income from sources within this state. Such tax shall consist of a normal
296	296	tax and a surtax and shall be computed as follows unless otherwise
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340	340	modified pursuant to K.S.A. 2023 Supp. 74-50,321, and amendments
341	341	thereto:
342	342	(1) The normal tax shall be in an amount equal to 4% of the Kansas
343	343	taxable income of such corporation; and
344	344	(2) The surtax shall be in an amount equal to 3% of the Kansas
345	345	taxable income of such corporation in excess of $50,000.
346	346	(d) Fiduciaries. A tax is hereby imposed upon the Kansas taxable
347	347	income of estates and trusts at the rates provided in subsection (a)(2)
348	348	hereof for tax years 2018 through 2023 and at the rate provided in
349	349	subsection (a)(3) for tax year 2024, and all tax years thereafter.
350	350	(e) Notwithstanding the provisions of subsections (a) and (b): (1) For
351	351	tax years 2016 and 2017, married individuals filing joint returns with
352	352	taxable income of $12,500 or less, and all other individuals with taxable
353	353	income of $5,000 or less, shall have a tax liability of zero; and (2), for tax
354	354	year years 2018, and all tax years thereafter through 2023, married
355	355	individuals filing joint returns with taxable income of $5,000 or less, and
356	356	all other individuals with taxable income of $2,500 or less, shall have a tax
357	357	liability of zero.
358	358	(f) No taxpayer shall be assessed penalties and interest arising from
359	359	the underpayment of taxes due to changes to the rates in subsection (a) that
360	360	became law on July 1, 2017, so long as such underpayment is rectified on
361	361	or before April 17, 2018.
362	362	Sec. 5. K.S.A. 2023 Supp. 79-32,117 is hereby amended to read as
363	363	follows: 79-32,117. (a) The Kansas adjusted gross income of an individual
364	364	means such individual's federal adjusted gross income for the taxable year,
365	365	with the modifications specified in this section.
366	366	(b) There shall be added to federal adjusted gross income:
367	367	(i) Interest income less any related expenses directly incurred in the
368	368	purchase of state or political subdivision obligations, to the extent that the
369	369	same is not included in federal adjusted gross income, on obligations of
370	370	any state or political subdivision thereof, but to the extent that interest
371	371	income on obligations of this state or a political subdivision thereof issued
372	372	prior to January 1, 1988, is specifically exempt from income tax under the
373	373	laws of this state authorizing the issuance of such obligations, it shall be
374	374	excluded from computation of Kansas adjusted gross income whether or
375	375	not included in federal adjusted gross income. Interest income on
376	376	obligations of this state or a political subdivision thereof issued after
377	377	December 31, 1987, shall be excluded from computation of Kansas
378	378	adjusted gross income whether or not included in federal adjusted gross
379	379	income.
380	380	(ii) Taxes on or measured by income or fees or payments in lieu of
381	381	income taxes imposed by this state or any other taxing jurisdiction to the
382	382	extent deductible in determining federal adjusted gross income and not
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426	426	credited against federal income tax. This paragraph shall not apply to taxes
427	427	imposed under the provisions of K.S.A. 79-1107 or 79-1108, and
428	428	amendments thereto, for privilege tax year 1995, and all such years
429	429	thereafter.
430	430	(iii) The federal net operating loss deduction, except that the federal
431	431	net operating loss deduction shall not be added to an individual's federal
432	432	adjusted gross income for tax years beginning after December 31, 2016.
433	433	(iv) Federal income tax refunds received by the taxpayer if the
434	434	deduction of the taxes being refunded resulted in a tax benefit for Kansas
435	435	income tax purposes during a prior taxable year. Such refunds shall be
436	436	included in income in the year actually received regardless of the method
437	437	of accounting used by the taxpayer. For purposes hereof, a tax benefit shall
438	438	be deemed to have resulted if the amount of the tax had been deducted in
439	439	determining income subject to a Kansas income tax for a prior year
440	440	regardless of the rate of taxation applied in such prior year to the Kansas
441	441	taxable income, but only that portion of the refund shall be included as
442	442	bears the same proportion to the total refund received as the federal taxes
443	443	deducted in the year to which such refund is attributable bears to the total
444	444	federal income taxes paid for such year. For purposes of the foregoing
445	445	sentence, federal taxes shall be considered to have been deducted only to
446	446	the extent such deduction does not reduce Kansas taxable income below
447	447	zero.
448	448	(v) The amount of any depreciation deduction or business expense
449	449	deduction claimed on the taxpayer's federal income tax return for any
450	450	capital expenditure in making any building or facility accessible to the
451	451	handicapped, for which expenditure the taxpayer claimed the credit
452	452	allowed by K.S.A. 79-32,177, and amendments thereto.
453	453	(vi) Any amount of designated employee contributions picked up by
454	454	an employer pursuant to K.S.A. 12-5005, 20-2603, 74-4919 and 74-4965,
455	455	and amendments thereto.
456	456	(vii) The amount of any charitable contribution made to the extent the
457	457	same is claimed as the basis for the credit allowed pursuant to K.S.A. 79-
458	458	32,196, and amendments thereto.
459	459	(viii) The amount of any costs incurred for improvements to a swine
460	460	facility, claimed for deduction in determining federal adjusted gross
461	461	income, to the extent the same is claimed as the basis for any credit
462	462	allowed pursuant to K.S.A. 79-32,204, and amendments thereto.
463	463	(ix) The amount of any ad valorem taxes and assessments paid and
464	464	the amount of any costs incurred for habitat management or construction
465	465	and maintenance of improvements on real property, claimed for deduction
466	466	in determining federal adjusted gross income, to the extent the same is
467	467	claimed as the basis for any credit allowed pursuant to K.S.A. 79-32,203,
468	468	and amendments thereto.
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512	512	(x) Amounts received as nonqualified withdrawals, as defined by
513	513	K.S.A. 75-643, and amendments thereto, if, at the time of contribution to a
514	514	family postsecondary education savings account, such amounts were
515	515	subtracted from the federal adjusted gross income pursuant to subsection
516	516	(c)(xv) or if such amounts are not already included in the federal adjusted
517	517	gross income.
518	518	(xi) The amount of any contribution made to the same extent the
519	519	same is claimed as the basis for the credit allowed pursuant to K.S.A. 74-
520	520	50,154, and amendments thereto.
521	521	(xii) For taxable years commencing after December 31, 2004,
522	522	amounts received as withdrawals not in accordance with the provisions of
523	523	K.S.A. 74-50,204, and amendments thereto, if, at the time of contribution
524	524	to an individual development account, such amounts were subtracted from
525	525	the federal adjusted gross income pursuant to subsection (c)(xiii), or if
526	526	such amounts are not already included in the federal adjusted gross
527	527	income.
528	528	(xiii) The amount of any expenditures claimed for deduction in
529	529	determining federal adjusted gross income, to the extent the same is
530	530	claimed as the basis for any credit allowed pursuant to K.S.A. 79-32,217
531	531	through 79-32,220 or 79-32,222, and amendments thereto.
532	532	(xiv) The amount of any amortization deduction claimed in
533	533	determining federal adjusted gross income to the extent the same is
534	534	claimed for deduction pursuant to K.S.A. 79-32,221, and amendments
535	535	thereto.
536	536	(xv) The amount of any expenditures claimed for deduction in
537	537	determining federal adjusted gross income, to the extent the same is
538	538	claimed as the basis for any credit allowed pursuant to K.S.A. 79-32,223
539	539	through 79-32,226, 79-32,228 through 79-32,231, 79-32,233 through 79-
540	540	32,236, 79-32,238 through 79-32,241, 79-32,245 through 79-32,248 or 79-
541	541	32,251 through 79-32,254, and amendments thereto.
542	542	(xvi) The amount of any amortization deduction claimed in
543	543	determining federal adjusted gross income to the extent the same is
544	544	claimed for deduction pursuant to K.S.A. 79-32,227, 79-32,232, 79-
545	545	32,237, 79-32,249, 79-32,250 or 79-32,255, and amendments thereto.
546	546	(xvii) The amount of any amortization deduction claimed in
547	547	determining federal adjusted gross income to the extent the same is
548	548	claimed for deduction pursuant to K.S.A. 79-32,256, and amendments
549	549	thereto.
550	550	(xviii) For taxable years commencing after December 31, 2006, the
551	551	amount of any ad valorem or property taxes and assessments paid to a state
552	552	other than Kansas or local government located in a state other than Kansas
553	553	by a taxpayer who resides in a state other than Kansas, when the law of
554	554	such state does not allow a resident of Kansas who earns income in such
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598	598	other state to claim a deduction for ad valorem or property taxes or
599	599	assessments paid to a political subdivision of the state of Kansas in
600	600	determining taxable income for income tax purposes in such other state, to
601	601	the extent that such taxes and assessments are claimed as an itemized
602	602	deduction for federal income tax purposes.
603	603	(xix) For taxable years beginning after December 31, 2012, and
604	604	ending before January 1, 2017, the amount of any: (1) Loss from business
605	605	as determined under the federal internal revenue code and reported from
606	606	schedule C and on line 12 of the taxpayer's form 1040 federal individual
607	607	income tax return; (2) loss from rental real estate, royalties, partnerships, S
608	608	corporations, except those with wholly owned subsidiaries subject to the
609	609	Kansas privilege tax, estates, trusts, residual interest in real estate
610	610	mortgage investment conduits and net farm rental as determined under the
611	611	federal internal revenue code and reported from schedule E and on line 17
612	612	of the taxpayer's form 1040 federal individual income tax return; and (3)
613	613	farm loss as determined under the federal internal revenue code and
614	614	reported from schedule F and on line 18 of the taxpayer's form 1040
615	615	federal income tax return; all to the extent deducted or subtracted in
616	616	determining the taxpayer's federal adjusted gross income. For purposes of
617	617	this subsection, references to the federal form 1040 and federal schedule
618	618	C, schedule E, and schedule F, shall be to such form and schedules as they
619	619	existed for tax year 2011, and as revised thereafter by the internal revenue
620	620	service.
621	621	(xx) For taxable years beginning after December 31, 2012, and
622	622	ending before January 1, 2017, the amount of any deduction for self-
623	623	employment taxes under section 164(f) of the federal internal revenue
624	624	code as in effect on January 1, 2012, and amendments thereto, in
625	625	determining the federal adjusted gross income of an individual taxpayer, to
626	626	the extent the deduction is attributable to income reported on schedule C,
627	627	E or F and on line 12, 17 or 18 of the taxpayer's form 1040 federal income
628	628	tax return.
629	629	(xxi) For taxable years beginning after December 31, 2012, and
630	630	ending before January 1, 2017, the amount of any deduction for pension,
631	631	profit sharing, and annuity plans of self-employed individuals under
632	632	section 62(a)(6) of the federal internal revenue code as in effect on January
633	633	1, 2012, and amendments thereto, in determining the federal adjusted gross
634	634	income of an individual taxpayer.
635	635	(xxii) For taxable years beginning after December 31, 2012, and
636	636	ending before January 1, 2017, the amount of any deduction for health
637	637	insurance under section 162(l) of the federal internal revenue code as in
638	638	effect on January 1, 2012, and amendments thereto, in determining the
639	639	federal adjusted gross income of an individual taxpayer.
640	640	(xxiii) For taxable years beginning after December 31, 2012, and
641	641	1
642	642	2
643	643	3
644	644	4
645	645	5
646	646	6
647	647	7
648	648	8
649	649	9
650	650	10
651	651	11
652	652	12
653	653	13
654	654	14
655	655	15
656	656	16
657	657	17
658	658	18
659	659	19
660	660	20
661	661	21
662	662	22
663	663	23
664	664	24
665	665	25
666	666	26
667	667	27
668	668	28
669	669	29
670	670	30
671	671	31
672	672	32
673	673	33
674	674	34
675	675	35
676	676	36
677	677	37
678	678	38
679	679	39
680	680	40
681	681	41
682	682	42
683	683	43 HB 2837 9
684	684	ending before January 1, 2017, the amount of any deduction for domestic
685	685	production activities under section 199 of the federal internal revenue code
686	686	as in effect on January 1, 2012, and amendments thereto, in determining
687	687	the federal adjusted gross income of an individual taxpayer.
688	688	(xxiv) For taxable years commencing after December 31, 2013, that
689	689	portion of the amount of any expenditure deduction claimed in
690	690	determining federal adjusted gross income for expenses paid for medical
691	691	care of the taxpayer or the taxpayer's spouse or dependents when such
692	692	expenses were paid or incurred for an abortion, or for a health benefit plan,
693	693	as defined in K.S.A. 65-6731, and amendments thereto, for the purchase of
694	694	an optional rider for coverage of abortion in accordance with K.S.A. 40-
695	695	2,190, and amendments thereto, to the extent that such taxes and
696	696	assessments are claimed as an itemized deduction for federal income tax
697	697	purposes.
698	698	(xxv) For taxable years commencing after December 31, 2013, that
699	699	portion of the amount of any expenditure deduction claimed in
700	700	determining federal adjusted gross income for expenses paid by a taxpayer
701	701	for health care when such expenses were paid or incurred for abortion
702	702	coverage, a health benefit plan, as defined in K.S.A. 65-6731, and
703	703	amendments thereto, when such expenses were paid or incurred for
704	704	abortion coverage or amounts contributed to health savings accounts for
705	705	such taxpayer's employees for the purchase of an optional rider for
706	706	coverage of abortion in accordance with K.S.A. 40-2,190, and
707	707	amendments thereto, to the extent that such taxes and assessments are
708	708	claimed as a deduction for federal income tax purposes.
709	709	(xxvi) For all taxable years beginning after December 31, 2016, the
710	710	amount of any charitable contribution made to the extent the same is
711	711	claimed as the basis for the credit allowed pursuant to K.S.A. 72-4357, and
712	712	amendments thereto, and is also claimed as an itemized deduction for
713	713	federal income tax purposes.
714	714	(xxvii) For all taxable years commencing after December 31, 2020,
715	715	the amount deducted by reason of a carryforward of disallowed business
716	716	interest pursuant to section 163(j) of the federal internal revenue code of
717	717	1986, as in effect on January 1, 2018.
718	718	(xxviii) For all taxable years beginning after December 31, 2021, the
719	719	amount of any contributions to, or earnings from, a first-time home buyer
720	720	savings account if distributions from the account were not used to pay for
721	721	expenses or transactions authorized pursuant to K.S.A. 2023 Supp. 58-
722	722	4904, and amendments thereto, or were not held for the minimum length
723	723	of time required pursuant to K.S.A. 2023 Supp. 58-4904, and amendments
724	724	thereto. Contributions to, or earnings from, such account shall also include
725	725	any amount resulting from the account holder not designating a surviving
726	726	payable on death beneficiary pursuant to K.S.A. 2023 Supp. 58-4904(e),
727	727	1
728	728	2
729	729	3
730	730	4
731	731	5
732	732	6
733	733	7
734	734	8
735	735	9
736	736	10
737	737	11
738	738	12
739	739	13
740	740	14
741	741	15
742	742	16
743	743	17
744	744	18
745	745	19
746	746	20
747	747	21
748	748	22
749	749	23
750	750	24
751	751	25
752	752	26
753	753	27
754	754	28
755	755	29
756	756	30
757	757	31
758	758	32
759	759	33
760	760	34
761	761	35
762	762	36
763	763	37
764	764	38
765	765	39
766	766	40
767	767	41
768	768	42
769	769	43 HB 2837 10
770	770	and amendments thereto.
771	771	(c) There shall be subtracted from federal adjusted gross income:
772	772	(i) Interest or dividend income on obligations or securities of any
773	773	authority, commission or instrumentality of the United States and its
774	774	possessions less any related expenses directly incurred in the purchase of
775	775	such obligations or securities, to the extent included in federal adjusted
776	776	gross income but exempt from state income taxes under the laws of the
777	777	United States.
778	778	(ii) Any amounts received which are included in federal adjusted
779	779	gross income but which are specifically exempt from Kansas income
780	780	taxation under the laws of the state of Kansas.
781	781	(iii) The portion of any gain or loss from the sale or other disposition
782	782	of property having a higher adjusted basis for Kansas income tax purposes
783	783	than for federal income tax purposes on the date such property was sold or
784	784	disposed of in a transaction in which gain or loss was recognized for
785	785	purposes of federal income tax that does not exceed such difference in
786	786	basis, but if a gain is considered a long-term capital gain for federal
787	787	income tax purposes, the modification shall be limited to that portion of
788	788	such gain which is included in federal adjusted gross income.
789	789	(iv) The amount necessary to prevent the taxation under this act of
790	790	any annuity or other amount of income or gain which was properly
791	791	included in income or gain and was taxed under the laws of this state for a
792	792	taxable year prior to the effective date of this act, as amended, to the
793	793	taxpayer, or to a decedent by reason of whose death the taxpayer acquired
794	794	the right to receive the income or gain, or to a trust or estate from which
795	795	the taxpayer received the income or gain.
796	796	(v) The amount of any refund or credit for overpayment of taxes on
797	797	or measured by income or fees or payments in lieu of income taxes
798	798	imposed by this state, or any taxing jurisdiction, to the extent included in
799	799	gross income for federal income tax purposes.
800	800	(vi) Accumulation distributions received by a taxpayer as a
801	801	beneficiary of a trust to the extent that the same are included in federal
802	802	adjusted gross income.
803	803	(vii) Amounts received as annuities under the federal civil service
804	804	retirement system from the civil service retirement and disability fund and
805	805	other amounts received as retirement benefits in whatever form which
806	806	were earned for being employed by the federal government or for service
807	807	in the armed forces of the United States.
808	808	(viii) Amounts received by retired railroad employees as a
809	809	supplemental annuity under the provisions of 45 U.S.C. §§ 228b(a) and
810	810	228c(a)(1) et seq.
811	811	(ix) Amounts received by retired employees of a city and by retired
812	812	employees of any board of such city as retirement allowances pursuant to
813	813	1
814	814	2
815	815	3
816	816	4
817	817	5
818	818	6
819	819	7
820	820	8
821	821	9
822	822	10
823	823	11
824	824	12
825	825	13
826	826	14
827	827	15
828	828	16
829	829	17
830	830	18
831	831	19
832	832	20
833	833	21
834	834	22
835	835	23
836	836	24
837	837	25
838	838	26
839	839	27
840	840	28
841	841	29
842	842	30
843	843	31
844	844	32
845	845	33
846	846	34
847	847	35
848	848	36
849	849	37
850	850	38
851	851	39
852	852	40
853	853	41
854	854	42
855	855	43 HB 2837 11
856	856	K.S.A. 13-14,106, and amendments thereto, or pursuant to any charter
857	857	ordinance exempting a city from the provisions of K.S.A. 13-14,106, and
858	858	amendments thereto.
859	859	(x) For taxable years beginning after December 31, 1976, the amount
860	860	of the federal tentative jobs tax credit disallowance under the provisions of
861	861	26 U.S.C. § 280C. For taxable years ending after December 31, 1978, the
862	862	amount of the targeted jobs tax credit and work incentive credit
863	863	disallowances under 26 U.S.C. § 280C.
864	864	(xi) For taxable years beginning after December 31, 1986, dividend
865	865	income on stock issued by Kansas venture capital, inc.
866	866	(xii) For taxable years beginning after December 31, 1989, amounts
867	867	received by retired employees of a board of public utilities as pension and
868	868	retirement benefits pursuant to K.S.A. 13-1246, 13-1246a and 13-1249,
869	869	and amendments thereto.
870	870	(xiii) For taxable years beginning after December 31, 2004, amounts
871	871	contributed to and the amount of income earned on contributions deposited
872	872	to an individual development account under K.S.A. 74-50,201 et seq., and
873	873	amendments thereto.
874	874	(xiv) For all taxable years commencing after December 31, 1996, that
875	875	portion of any income of a bank organized under the laws of this state or
876	876	any other state, a national banking association organized under the laws of
877	877	the United States, an association organized under the savings and loan
878	878	code of this state or any other state, or a federal savings association
879	879	organized under the laws of the United States, for which an election as an
880	880	S corporation under subchapter S of the federal internal revenue code is in
881	881	effect, which accrues to the taxpayer who is a stockholder of such
882	882	corporation and which is not distributed to the stockholders as dividends of
883	883	the corporation. For taxable years beginning after December 31, 2012, and
884	884	ending before January 1, 2017, the amount of modification under this
885	885	subsection shall exclude the portion of income or loss reported on schedule
886	886	E and included on line 17 of the taxpayer's form 1040 federal individual
887	887	income tax return.
888	888	(xv) For all taxable years beginning after December 31, 2017, the
889	889	cumulative amounts not exceeding $3,000, or $6,000 for a married couple
890	890	filing a joint return, for each designated beneficiary that are contributed to:
891	891	(1) A family postsecondary education savings account established under
892	892	the Kansas postsecondary education savings program or a qualified tuition
893	893	program established and maintained by another state or agency or
894	894	instrumentality thereof pursuant to section 529 of the internal revenue
895	895	code of 1986, as amended, for the purpose of paying the qualified higher
896	896	education expenses of a designated beneficiary; or (2) an achieving a
897	897	better life experience (ABLE) account established under the Kansas ABLE
898	898	savings program or a qualified ABLE program established and maintained
899	899	1
900	900	2
901	901	3
902	902	4
903	903	5
904	904	6
905	905	7
906	906	8
907	907	9
908	908	10
909	909	11
910	910	12
911	911	13
912	912	14
913	913	15
914	914	16
915	915	17
916	916	18
917	917	19
918	918	20
919	919	21
920	920	22
921	921	23
922	922	24
923	923	25
924	924	26
925	925	27
926	926	28
927	927	29
928	928	30
929	929	31
930	930	32
931	931	33
932	932	34
933	933	35
934	934	36
935	935	37
936	936	38
937	937	39
938	938	40
939	939	41
940	940	42
941	941	43 HB 2837 12
942	942	by another state or agency or instrumentality thereof pursuant to section
943	943	529A of the internal revenue code of 1986, as amended, for the purpose of
944	944	saving private funds to support an individual with a disability. The terms
945	945	and phrases used in this paragraph shall have the meaning respectively
946	946	ascribed thereto by the provisions of K.S.A. 75-643 and 75-652, and
947	947	amendments thereto, and the provisions of such sections are hereby
948	948	incorporated by reference for all purposes thereof.
949	949	(xvi) For all taxable years beginning after December 31, 2004,
950	950	amounts received by taxpayers who are or were members of the armed
951	951	forces of the United States, including service in the Kansas army and air
952	952	national guard, as a recruitment, sign up or retention bonus received by
953	953	such taxpayer as an incentive to join, enlist or remain in the armed services
954	954	of the United States, including service in the Kansas army and air national
955	955	guard, and amounts received for repayment of educational or student loans
956	956	incurred by or obligated to such taxpayer and received by such taxpayer as
957	957	a result of such taxpayer's service in the armed forces of the United States,
958	958	including service in the Kansas army and air national guard.
959	959	(xvii) For all taxable years beginning after December 31, 2004,
960	960	amounts received by taxpayers who are eligible members of the Kansas
961	961	army and air national guard as a reimbursement pursuant to K.S.A. 48-
962	962	281, and amendments thereto, and amounts received for death benefits
963	963	pursuant to K.S.A. 48-282, and amendments thereto, to the extent that
964	964	such death benefits are included in federal adjusted gross income of the
965	965	taxpayer.
966	966	(xviii) For the taxable year beginning after December 31, 2006,
967	967	amounts received as benefits under the federal social security act which
968	968	are included in federal adjusted gross income of a taxpayer with federal
969	969	adjusted gross income of $50,000 or less, whether such taxpayer's filing
970	970	status is single, head of household, married filing separate or married filing
971	971	jointly; and (A) For all taxable years beginning after December 31, 2007,
972	972	and ending before January 1, 2024, amounts received as benefits under the
973	973	federal social security act which are included in federal adjusted gross
974	974	income of a taxpayer with federal adjusted gross income of $75,000 or
975	975	less, whether such taxpayer's filing status is single, head of household,
976	976	married filing separate or married filing jointly; and
977	977	(B) for all taxable years beginning after December 31, 2023,
978	978	amounts received as benefits under the federal social security act that are
979	979	included in federal adjusted gross income of a taxpayer whether a
980	980	taxpayer's filing status is single, head of household, married filing
981	981	separate or married filing jointly, and the amount of the subtraction
982	982	modification provided by this paragraph shall be calculated as follows:
983	983	Subtraction modification = social security income x social security
984	984	taxable rate.
985	985	1
986	986	2
987	987	3
988	988	4
989	989	5
990	990	6
991	991	7
992	992	8
993	993	9
994	994	10
995	995	11
996	996	12
997	997	13
998	998	14
999	999	15
1000	1000	16
1001	1001	17
1002	1002	18
1003	1003	19
1004	1004	20
1005	1005	21
1006	1006	22
1007	1007	23
1008	1008	24
1009	1009	25
1010	1010	26
1011	1011	27
1012	1012	28
1013	1013	29
1014	1014	30
1015	1015	31
1016	1016	32
1017	1017	33
1018	1018	34
1019	1019	35
1020	1020	36
1021	1021	37
1022	1022	38
1023	1023	39
1024	1024	40
1025	1025	41
1026	1026	42
1027	1027	43 HB 2837 13
1028	1028	For purposes of this subparagraph:
1029	1029	(1) Social security income is the amount of benefits received under
1030	1030	the social security act and included in federal adjusted gross income; and
1031	1031	(2) social security taxable rate shall be determined as follows:
1032	1032	(a) For taxpayers with federal adjusted gross income of $75,000 or
1033	1033	less, then the social security taxable rate is 1;
1034	1034	(b) for taxpayers with federal adjusted gross income greater than
1035	1035	$75,000 and less than the threshold, then the social security taxable rate
1036	1036	shall be calculated as: 1 - ((federal adjusted gross income - 75,000) /
1037	1037	denominator); and
1038	1038	(c) for taxpayers with federal adjusted gross income equal to or
1039	1039	greater than the threshold, then the social security taxable rate is 0.
1040	1040	(d) (i) "Denominator" is equal to 50,000.
1041	1041	(ii) "Threshold" is equal to $125,000.
1042	1042	(xix) Amounts received by retired employees of Washburn university
1043	1043	as retirement and pension benefits under the university's retirement plan.
1044	1044	(xx) For taxable years beginning after December 31, 2012, and
1045	1045	ending before January 1, 2017, the amount of any: (1) Net profit from
1046	1046	business as determined under the federal internal revenue code and
1047	1047	reported from schedule C and on line 12 of the taxpayer's form 1040
1048	1048	federal individual income tax return; (2) net income, not including
1049	1049	guaranteed payments as defined in section 707(c) of the federal internal
1050	1050	revenue code and as reported to the taxpayer from federal schedule K-1,
1051	1051	(form 1065-B), in box 9, code F or as reported to the taxpayer from federal
1052	1052	schedule K-1, (form 1065) in box 4, from rental real estate, royalties,
1053	1053	partnerships, S corporations, estates, trusts, residual interest in real estate
1054	1054	mortgage investment conduits and net farm rental as determined under the
1055	1055	federal internal revenue code and reported from schedule E and on line 17
1056	1056	of the taxpayer's form 1040 federal individual income tax return; and (3)
1057	1057	net farm profit as determined under the federal internal revenue code and
1058	1058	reported from schedule F and on line 18 of the taxpayer's form 1040
1059	1059	federal income tax return; all to the extent included in the taxpayer's
1060	1060	federal adjusted gross income. For purposes of this subsection, references
1061	1061	to the federal form 1040 and federal schedule C, schedule E, and schedule
1062	1062	F, shall be to such form and schedules as they existed for tax year 2011
1063	1063	and as revised thereafter by the internal revenue service.
1064	1064	(xxi) For all taxable years beginning after December 31, 2013,
1065	1065	amounts equal to the unreimbursed travel, lodging and medical
1066	1066	expenditures directly incurred by a taxpayer while living, or a dependent
1067	1067	of the taxpayer while living, for the donation of one or more human organs
1068	1068	of the taxpayer, or a dependent of the taxpayer, to another person for
1069	1069	human organ transplantation. The expenses may be claimed as a
1070	1070	subtraction modification provided for in this section to the extent the
1071	1071	1
1072	1072	2
1073	1073	3
1074	1074	4
1075	1075	5
1076	1076	6
1077	1077	7
1078	1078	8
1079	1079	9
1080	1080	10
1081	1081	11
1082	1082	12
1083	1083	13
1084	1084	14
1085	1085	15
1086	1086	16
1087	1087	17
1088	1088	18
1089	1089	19
1090	1090	20
1091	1091	21
1092	1092	22
1093	1093	23
1094	1094	24
1095	1095	25
1096	1096	26
1097	1097	27
1098	1098	28
1099	1099	29
1100	1100	30
1101	1101	31
1102	1102	32
1103	1103	33
1104	1104	34
1105	1105	35
1106	1106	36
1107	1107	37
1108	1108	38
1109	1109	39
1110	1110	40
1111	1111	41
1112	1112	42
1113	1113	43 HB 2837 14
1114	1114	expenses are not already subtracted from the taxpayer's federal adjusted
1115	1115	gross income. In no circumstances shall the subtraction modification
1116	1116	provided for in this section for any individual, or a dependent, exceed
1117	1117	$5,000. As used in this section, "human organ" means all or part of a liver,
1118	1118	pancreas, kidney, intestine, lung or bone marrow. The provisions of this
1119	1119	paragraph shall take effect on the day the secretary of revenue certifies to
1120	1120	the director of the budget that the cost for the department of revenue of
1121	1121	modifications to the automated tax system for the purpose of
1122	1122	implementing this paragraph will not exceed $20,000.
1123	1123	(xxii) For taxable years beginning after December 31, 2012, and
1124	1124	ending before January 1, 2017, the amount of net gain from the sale of: (1)
1125	1125	Cattle and horses, regardless of age, held by the taxpayer for draft,
1126	1126	breeding, dairy or sporting purposes, and held by such taxpayer for 24
1127	1127	months or more from the date of acquisition; and (2) other livestock,
1128	1128	regardless of age, held by the taxpayer for draft, breeding, dairy or
1129	1129	sporting purposes, and held by such taxpayer for 12 months or more from
1130	1130	the date of acquisition. The subtraction from federal adjusted gross income
1131	1131	shall be limited to the amount of the additions recognized under the
1132	1132	provisions of subsection (b)(xix) attributable to the business in which the
1133	1133	livestock sold had been used. As used in this paragraph, the term
1134	1134	"livestock" shall not include poultry.
1135	1135	(xxiii) For all taxable years beginning after December 31, 2012,
1136	1136	amounts received under either the Overland Park, Kansas police
1137	1137	department retirement plan or the Overland Park, Kansas fire department
1138	1138	retirement plan, both as established by the city of Overland Park, pursuant
1139	1139	to the city's home rule authority.
1140	1140	(xxiv) For taxable years beginning after December 31, 2013, and
1141	1141	ending before January 1, 2017, the net gain from the sale from Christmas
1142	1142	trees grown in Kansas and held by the taxpayer for six years or more.
1143	1143	(xxv) For all taxable years commencing after December 31, 2020,
1144	1144	100% of global intangible low-taxed income under section 951A of the
1145	1145	federal internal revenue code of 1986, before any deductions allowed
1146	1146	under section 250(a)(1)(B) of such code.
1147	1147	(xxvi) For all taxable years commencing after December 31, 2020,
1148	1148	the amount disallowed as a deduction pursuant to section 163(j) of the
1149	1149	federal internal revenue code of 1986, as in effect on January 1, 2018.
1150	1150	(xxvii) For taxable years commencing after December 31, 2020, the
1151	1151	amount disallowed as a deduction pursuant to section 274 of the federal
1152	1152	internal revenue code of 1986 for meal expenditures shall be allowed to
1153	1153	the extent such expense was deductible for determining federal income tax
1154	1154	and was allowed and in effect on December 31, 2017.
1155	1155	(xxviii) For all taxable years beginning after December 31, 2021: (1)
1156	1156	The amount contributed to a first-time home buyer savings account
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1199	1199	43 HB 2837 15
1200	1200	pursuant to K.S.A. 2023 Supp. 58-4903, and amendments thereto, in an
1201	1201	amount not to exceed $3,000 for an individual or $6,000 for a married
1202	1202	couple filing a joint return; or (2) amounts received as income earned from
1203	1203	assets in a first-time home buyer savings account.
1204	1204	(d) There shall be added to or subtracted from federal adjusted gross
1205	1205	income the taxpayer's share, as beneficiary of an estate or trust, of the
1206	1206	Kansas fiduciary adjustment determined under K.S.A. 79-32,135, and
1207	1207	amendments thereto.
1208	1208	(e) The amount of modifications required to be made under this
1209	1209	section by a partner which relates to items of income, gain, loss, deduction
1210	1210	or credit of a partnership shall be determined under K.S.A. 79-32,131, and
1211	1211	amendments thereto, to the extent that such items affect federal adjusted
1212	1212	gross income of the partner.
1213	1213	Sec. 6. K.S.A. 2023 Supp. 79-32,121 is hereby amended to read as
1214	1214	follows: 79-32,121. (a) An individual (1) For tax year 2024, and all tax
1215	1215	years thereafter, a taxpayer shall be allowed a Kansas exemption of
1216	1216	$2,250 for each exemption as follows:
1217	1217	(A) In the case of married individuals filing a joint return, a personal
1218	1218	exemption of $22,000;
1219	1219	(B) in the case of all other individuals with a filing status of single,
1220	1220	head of household or married filing separate, a personal exemption of
1221	1221	$11,000; and
1222	1222	(C) in addition to the amount allowed pursuant to subparagraph (A)
1223	1223	or (B), a personal exemption of $3,000 for each dependent for which such
1224	1224	individual taxpayer is entitled to a deduction for the taxable year for
1225	1225	federal income tax purposes.
1226	1226	(b) In addition to the exemptions provided in subsection (a), any
1227	1227	individual who has been honorably discharged from active service in any
1228	1228	branch of the armed forces of the United States and who is certified by the
1229	1229	United States department of veterans affairs or its successor to be in
1230	1230	receipt of disability compensation at the 100% rate, if the disability is
1231	1231	permanent and was sustained through military action or accident or
1232	1232	resulted from disease contracted while in such active service, such
1233	1233	individual shall be allowed an additional Kansas exemption of $2,250 for
1234	1234	tax year 2023, and all tax years thereafter.
1235	1235	Sec. 7. K.S.A. 2023 Supp. 79-3603 is hereby amended to read as
1236	1236	follows: 79-3603. For the privilege of engaging in the business of selling
1237	1237	tangible personal property at retail in this state or rendering or furnishing
1238	1238	any of the services taxable under this act, there is hereby levied and there
1239	1239	shall be collected and paid a tax at the rate of 6.5%. On and after January
1240	1240	1, 2023, 17% and on and after January 1, 2025 July 1, 2024, 18% of the
1241	1241	tax rate imposed pursuant to this section and the rate provided in K.S.A.
1242	1242	2023 Supp. 79-3603d, and amendments thereto, shall be levied for the
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1285	1285	43 HB 2837 16
1286	1286	state highway fund, the state highway fund purposes and those purposes
1287	1287	specified in K.S.A. 68-416, and amendments thereto, and all revenue
1288	1288	collected and received from such tax levy shall be deposited in the state
1289	1289	highway fund.
1290	1290	Within a redevelopment district established pursuant to K.S.A. 74-
1291	1291	8921, and amendments thereto, there is hereby levied and there shall be
1292	1292	collected and paid an additional tax at the rate of 2% until the earlier of the
1293	1293	date the bonds issued to finance or refinance the redevelopment project
1294	1294	have been paid in full or the final scheduled maturity of the first series of
1295	1295	bonds issued to finance any part of the project.
1296	1296	Such tax shall be imposed upon:
1297	1297	(a) The gross receipts received from the sale of tangible personal
1298	1298	property at retail within this state;
1299	1299	(b) the gross receipts from intrastate, interstate or international
1300	1300	telecommunications services and any ancillary services sourced to this
1301	1301	state in accordance with K.S.A. 79-3673, and amendments thereto, except
1302	1302	that telecommunications service does not include: (1) Any interstate or
1303	1303	international 800 or 900 service; (2) any interstate or international private
1304	1304	communications service as defined in K.S.A. 79-3673, and amendments
1305	1305	thereto; (3) any value-added nonvoice data service; (4) any
1306	1306	telecommunication service to a provider of telecommunication services
1307	1307	which will be used to render telecommunications services, including
1308	1308	carrier access services; or (5) any service or transaction defined in this
1309	1309	section among entities classified as members of an affiliated group as
1310	1310	provided by section 1504 of the federal internal revenue code of 1986, as
1311	1311	in effect on January 1, 2001;
1312	1312	(c) the gross receipts from the sale or furnishing of gas, water,
1313	1313	electricity and heat, which sale is not otherwise exempt from taxation
1314	1314	under the provisions of this act, and whether furnished by municipally or
1315	1315	privately owned utilities, except that, on and after January 1, 2006, for
1316	1316	sales of gas, electricity and heat delivered through mains, lines or pipes to
1317	1317	residential premises for noncommercial use by the occupant of such
1318	1318	premises, and for agricultural use and also, for such use, all sales of
1319	1319	propane gas, the state rate shall be 0%; and for all sales of propane gas, LP
1320	1320	gas, coal, wood and other fuel sources for the production of heat or
1321	1321	lighting for noncommercial use of an occupant of residential premises, the
1322	1322	state rate shall be 0%, but such tax shall not be levied and collected upon
1323	1323	the gross receipts from: (1) The sale of a rural water district benefit unit;
1324	1324	(2) a water system impact fee, system enhancement fee or similar fee
1325	1325	collected by a water supplier as a condition for establishing service; or (3)
1326	1326	connection or reconnection fees collected by a water supplier;
1327	1327	(d) the gross receipts from the sale of meals or drinks furnished at any
1328	1328	private club, drinking establishment, catered event, restaurant, eating
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1371	1371	43 HB 2837 17
1372	1372	house, dining car, hotel, drugstore or other place where meals or drinks are
1373	1373	regularly sold to the public;
1374	1374	(e) the gross receipts from the sale of admissions to any place
1375	1375	providing amusement, entertainment or recreation services including
1376	1376	admissions to state, county, district and local fairs, but such tax shall not
1377	1377	be levied and collected upon the gross receipts received from sales of
1378	1378	admissions to any cultural and historical event which occurs triennially;
1379	1379	(f) the gross receipts from the operation of any coin-operated device
1380	1380	dispensing or providing tangible personal property, amusement or other
1381	1381	services except laundry services, whether automatic or manually operated;
1382	1382	(g) the gross receipts from the service of renting of rooms by hotels,
1383	1383	as defined by K.S.A. 36-501, and amendments thereto, or by
1384	1384	accommodation brokers, as defined by K.S.A. 12-1692, and amendments
1385	1385	thereto, but such tax shall not be levied and collected upon the gross
1386	1386	receipts received from sales of such service to the federal government and
1387	1387	any agency, officer or employee thereof in association with the
1388	1388	performance of official government duties;
1389	1389	(h) the gross receipts from the service of renting or leasing of tangible
1390	1390	personal property except such tax shall not apply to the renting or leasing
1391	1391	of machinery, equipment or other personal property owned by a city and
1392	1392	purchased from the proceeds of industrial revenue bonds issued prior to
1393	1393	July 1, 1973, in accordance with the provisions of K.S.A. 12-1740 through
1394	1394	12-1749, and amendments thereto, and any city or lessee renting or leasing
1395	1395	such machinery, equipment or other personal property purchased with the
1396	1396	proceeds of such bonds who shall have paid a tax under the provisions of
1397	1397	this section upon sales made prior to July 1, 1973, shall be entitled to a
1398	1398	refund from the sales tax refund fund of all taxes paid thereon;
1399	1399	(i) the gross receipts from the rendering of dry cleaning, pressing,
1400	1400	dyeing and laundry services except laundry services rendered through a
1401	1401	coin-operated device whether automatic or manually operated;
1402	1402	(j) the gross receipts from the rendering of the services of washing
1403	1403	and washing and waxing of vehicles;
1404	1404	(k) the gross receipts from cable, community antennae and other
1405	1405	subscriber radio and television services;
1406	1406	(l) (1) except as otherwise provided by paragraph (2), the gross
1407	1407	receipts received from the sales of tangible personal property to all
1408	1408	contractors, subcontractors or repairmen for use by them in erecting
1409	1409	structures, or building on, or otherwise improving, altering, or repairing
1410	1410	real or personal property.
1411	1411	(2) Any such contractor, subcontractor or repairman who maintains
1412	1412	an inventory of such property both for sale at retail and for use by them for
1413	1413	the purposes described by paragraph (1) shall be deemed a retailer with
1414	1414	respect to purchases for and sales from such inventory, except that the
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1457	1457	43 HB 2837 18
1458	1458	gross receipts received from any such sale, other than a sale at retail, shall
1459	1459	be equal to the total purchase price paid for such property and the tax
1460	1460	imposed thereon shall be paid by the deemed retailer;
1461	1461	(m) the gross receipts received from fees and charges by public and
1462	1462	private clubs, drinking establishments, organizations and businesses for
1463	1463	participation in sports, games and other recreational activities, but such tax
1464	1464	shall not be levied and collected upon the gross receipts received from: (1)
1465	1465	Fees and charges by any political subdivision, by any organization exempt
1466	1466	from property taxation pursuant to K.S.A. 79-201 Ninth, and amendments
1467	1467	thereto, or by any youth recreation organization exclusively providing
1468	1468	services to persons 18 years of age or younger which is exempt from
1469	1469	federal income taxation pursuant to section 501(c)(3) of the federal
1470	1470	internal revenue code of 1986, for participation in sports, games and other
1471	1471	recreational activities; and (2) entry fees and charges for participation in a
1472	1472	special event or tournament sanctioned by a national sporting association
1473	1473	to which spectators are charged an admission which is taxable pursuant to
1474	1474	subsection (e);
1475	1475	(n) the gross receipts received from dues charged by public and
1476	1476	private clubs, drinking establishments, organizations and businesses,
1477	1477	payment of which entitles a member to the use of facilities for recreation
1478	1478	or entertainment, but such tax shall not be levied and collected upon the
1479	1479	gross receipts received from: (1) Dues charged by any organization exempt
1480	1480	from property taxation pursuant to K.S.A. 79-201 Eighth and Ninth, and
1481	1481	amendments thereto; and (2) sales of memberships in a nonprofit
1482	1482	organization which is exempt from federal income taxation pursuant to
1483	1483	section 501(c)(3) of the federal internal revenue code of 1986, and whose
1484	1484	purpose is to support the operation of a nonprofit zoo;
1485	1485	(o) the gross receipts received from the isolated or occasional sale of
1486	1486	motor vehicles or trailers but not including: (1) The transfer of motor
1487	1487	vehicles or trailers by a person to a corporation or limited liability
1488	1488	company solely in exchange for stock securities or membership interest in
1489	1489	such corporation or limited liability company; (2) the transfer of motor
1490	1490	vehicles or trailers by one corporation or limited liability company to
1491	1491	another when all of the assets of such corporation or limited liability
1492	1492	company are transferred to such other corporation or limited liability
1493	1493	company; or (3) the sale of motor vehicles or trailers which are subject to
1494	1494	taxation pursuant to the provisions of K.S.A. 79-5101 et seq., and
1495	1495	amendments thereto, by an immediate family member to another
1496	1496	immediate family member. For the purposes of paragraph (3), immediate
1497	1497	family member means lineal ascendants or descendants, and their spouses.
1498	1498	Any amount of sales tax paid pursuant to the Kansas retailers sales tax act
1499	1499	on the isolated or occasional sale of motor vehicles or trailers on and after
1500	1500	July 1, 2004, which the base for computing the tax was the value pursuant
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1543	1543	43 HB 2837 19
1544	1544	to K.S.A. 79-5105(a), (b)(1) and (b)(2), and amendments thereto, when
1545	1545	such amount was higher than the amount of sales tax which would have
1546	1546	been paid under the law as it existed on June 30, 2004, shall be refunded to
1547	1547	the taxpayer pursuant to the procedure prescribed by this section. Such
1548	1548	refund shall be in an amount equal to the difference between the amount of
1549	1549	sales tax paid by the taxpayer and the amount of sales tax which would
1550	1550	have been paid by the taxpayer under the law as it existed on June 30,
1551	1551	2004. Each claim for a sales tax refund shall be verified and submitted not
1552	1552	later than six months from the effective date of this act to the director of
1553	1553	taxation upon forms furnished by the director and shall be accompanied by
1554	1554	any additional documentation required by the director. The director shall
1555	1555	review each claim and shall refund that amount of tax paid as provided by
1556	1556	this act. All such refunds shall be paid from the sales tax refund fund, upon
1557	1557	warrants of the director of accounts and reports pursuant to vouchers
1558	1558	approved by the director of taxation or the director's designee. No refund
1559	1559	for an amount less than $10 shall be paid pursuant to this act. In
1560	1560	determining the base for computing the tax on such isolated or occasional
1561	1561	sale, the fair market value of any motor vehicle or trailer traded in by the
1562	1562	purchaser to the seller may be deducted from the selling price;
1563	1563	(p) the gross receipts received for the service of installing or applying
1564	1564	tangible personal property which when installed or applied is not being
1565	1565	held for sale in the regular course of business, and whether or not such
1566	1566	tangible personal property when installed or applied remains tangible
1567	1567	personal property or becomes a part of real estate, except that no tax shall
1568	1568	be imposed upon the service of installing or applying tangible personal
1569	1569	property in connection with the original construction of a building or
1570	1570	facility, the original construction, reconstruction, restoration, remodeling,
1571	1571	renovation, repair or replacement of a residence or the construction,
1572	1572	reconstruction, restoration, replacement or repair of a bridge or highway.
1573	1573	For the purposes of this subsection:
1574	1574	(1) "Original construction" means the first or initial construction of a
1575	1575	new building or facility. The term "original construction" shall include the
1576	1576	addition of an entire room or floor to any existing building or facility, the
1577	1577	completion of any unfinished portion of any existing building or facility
1578	1578	and the restoration, reconstruction or replacement of a building, facility or
1579	1579	utility structure damaged or destroyed by fire, flood, tornado, lightning,
1580	1580	explosion, windstorm, ice loading and attendant winds, terrorism or
1581	1581	earthquake, but such term, except with regard to a residence, shall not
1582	1582	include replacement, remodeling, restoration, renovation or reconstruction
1583	1583	under any other circumstances;
1584	1584	(2) "building" means only those enclosures within which individuals
1585	1585	customarily are employed, or which are customarily used to house
1586	1586	machinery, equipment or other property, and including the land
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1629	1629	43 HB 2837 20
1630	1630	improvements immediately surrounding such building;
1631	1631	(3) "facility" means a mill, plant, refinery, oil or gas well, water well,
1632	1632	feedlot or any conveyance, transmission or distribution line of any
1633	1633	cooperative, nonprofit, membership corporation organized under or subject
1634	1634	to the provisions of K.S.A. 17-4601 et seq., and amendments thereto, or
1635	1635	municipal or quasi-municipal corporation, including the land
1636	1636	improvements immediately surrounding such facility;
1637	1637	(4) "residence" means only those enclosures within which individuals
1638	1638	customarily live;
1639	1639	(5) "utility structure" means transmission and distribution lines
1640	1640	owned by an independent transmission company or cooperative, the
1641	1641	Kansas electric transmission authority or natural gas or electric public
1642	1642	utility; and
1643	1643	(6) "windstorm" means straight line winds of at least 80 miles per
1644	1644	hour as determined by a recognized meteorological reporting agency or
1645	1645	organization;
1646	1646	(q) the gross receipts received for the service of repairing, servicing,
1647	1647	altering or maintaining tangible personal property which when such
1648	1648	services are rendered is not being held for sale in the regular course of
1649	1649	business, and whether or not any tangible personal property is transferred
1650	1650	in connection therewith. The tax imposed by this subsection shall be
1651	1651	applicable to the services of repairing, servicing, altering or maintaining an
1652	1652	item of tangible personal property which has been and is fastened to,
1653	1653	connected with or built into real property;
1654	1654	(r) the gross receipts from fees or charges made under service or
1655	1655	maintenance agreement contracts for services, charges for the providing of
1656	1656	which are taxable under the provisions of subsection (p) or (q);
1657	1657	(s) on and after January 1, 2005, the gross receipts received from the
1658	1658	sale of prewritten computer software and the sale of the services of
1659	1659	modifying, altering, updating or maintaining prewritten computer
1660	1660	software, whether the prewritten computer software is installed or
1661	1661	delivered electronically by tangible storage media physically transferred to
1662	1662	the purchaser or by load and leave;
1663	1663	(t) the gross receipts received for telephone answering services;
1664	1664	(u) the gross receipts received from the sale of prepaid calling service
1665	1665	and prepaid wireless calling service as defined in K.S.A. 79-3673, and
1666	1666	amendments thereto;
1667	1667	(v) all sales of bingo cards, bingo faces and instant bingo tickets by
1668	1668	licensees under K.S.A. 75-5171 et seq., and amendments thereto, shall be
1669	1669	exempt from taxes imposed pursuant to this section;
1670	1670	(w) all sales of charitable raffle tickets in accordance with K.S.A. 75-
1671	1671	5171 et seq., and amendments thereto, shall be exempt from taxes imposed
1672	1672	pursuant to this section; and
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1715	1715	43 HB 2837 21
1716	1716	(x) commencing on January 1, 2023, and thereafter, the state rate on
1717	1717	the gross receipts from the sale of food and food ingredients shall be as set
1718	1718	forth in K.S.A. 2023 Supp. 79-3603d, and amendments thereto.
1719	1719	Sec. 8. K.S.A. 2023 Supp. 79-3603d is hereby amended to read as
1720	1720	follows: 79-3603d. (a) There is hereby levied and there shall be collected
1721	1721	and paid a tax upon the gross receipts from the sale of food and food
1722	1722	ingredients. The rate of tax shall be as follows:
1723	1723	(1) Commencing on January 1, 2023, at the rate of 4%;
1724	1724	(2) commencing on January 1, 2024, at the rate of 2%; and
1725	1725	(3) commencing on January 1, 2025 July 1, 2024, and thereafter, at
1726	1726	the rate of 0%.
1727	1727	(b) The provisions of this section shall not apply to prepared food
1728	1728	unless sold without eating utensils provided by the seller and described
1729	1729	below:
1730	1730	(1) Food sold by a seller whose proper primary NAICS classification
1731	1731	is manufacturing in sector 311, except subsector 3118 (bakeries);
1732	1732	(2) (A) food sold in an unheated state by weight or volume as a single
1733	1733	item; or
1734	1734	(B) only meat or seafood sold in an unheated state by weight or
1735	1735	volume as a single item;
1736	1736	(3) bakery items, including bread, rolls, buns, biscuits, bagels,
1737	1737	croissants, pastries, donuts, danish, cakes, tortes, pies, tarts, muffins, bars,
1738	1738	cookies and tortillas; or
1739	1739	(4) food sold that ordinarily requires additional cooking, as opposed
1740	1740	to just reheating, by the consumer prior to consumption.
1741	1741	(c) The provisions of this section shall be a part of and supplemental
1742	1742	to the Kansas retailers' sales tax act.
1743	1743	Sec. 9. K.S.A. 2023 Supp. 79-3620 is hereby amended to read as
1744	1744	follows: 79-3620. (a) All revenue collected or received by the director of
1745	1745	taxation from the taxes imposed by this act shall be remitted to the state
1746	1746	treasurer in accordance with the provisions of K.S.A. 75-4215, and
1747	1747	amendments thereto. Upon receipt of each such remittance, the state
1748	1748	treasurer shall deposit the entire amount in the state treasury, less amounts
1749	1749	withheld as provided in subsection (b) and amounts credited as provided in
1750	1750	subsections (c), (d) and (e), to the credit of the state general fund.
1751	1751	(b) A refund fund, designated as "sales tax refund fund" not to exceed
1752	1752	$100,000 shall be set apart and maintained by the director from sales tax
1753	1753	collections and estimated tax collections and held by the state treasurer for
1754	1754	prompt payment of all sales tax refunds. Such fund shall be in such
1755	1755	amount, within the limit set by this section, as the director shall determine
1756	1756	is necessary to meet current refunding requirements under this act. In the
1757	1757	event such fund as established by this section is, at any time, insufficient to
1758	1758	provide for the payment of refunds due claimants thereof, the director shall
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1801	1801	43 HB 2837 22
1802	1802	certify the amount of additional funds required to the director of accounts
1803	1803	and reports who shall promptly transfer the required amount from the state
1804	1804	general fund to the sales tax refund fund, and notify the state treasurer,
1805	1805	who shall make proper entry in the records.
1806	1806	(c) (1) On January 1, 2023, the state treasurer shall credit 17% of the
1807	1807	revenue collected and received from the tax imposed by K.S.A. 79-3603,
1808	1808	and amendments thereto, at the rates provided in K.S.A. 79-3603, and
1809	1809	amendments thereto, and K.S.A. 2023 Supp. 79-3603d, and amendments
1810	1810	thereto, and deposited as provided by subsection (a), exclusive of amounts
1811	1811	credited pursuant to subsection (d), in the state highway fund.
1812	1812	(2) On January 1, 2025 July 1, 2024, and thereafter, the state treasurer
1813	1813	shall credit 18% of the revenue collected and received from the tax
1814	1814	imposed by K.S.A. 79-3603, and amendments thereto, at the rates
1815	1815	provided in K.S.A. 79-3603, and amendments thereto, and K.S.A. 2023
1816	1816	Supp. 79-3603d, and amendments thereto, and deposited as provided by
1817	1817	subsection (a), exclusive of amounts credited pursuant to subsection (d), in
1818	1818	the state highway fund.
1819	1819	(d) The state treasurer shall credit all revenue collected or received
1820	1820	from the tax imposed by K.S.A. 79-3603, and amendments thereto, as
1821	1821	certified by the director, from taxpayers doing business within that portion
1822	1822	of a STAR bond project district occupied by a STAR bond project or
1823	1823	taxpayers doing business with such entity financed by a STAR bond
1824	1824	project as defined in K.S.A. 12-17,162, and amendments thereto, that was
1825	1825	determined by the secretary of commerce to be of statewide as well as
1826	1826	local importance or will create a major tourism area for the state or the
1827	1827	project was designated as a STAR bond project as defined in K.S.A. 12-
1828	1828	17,162, and amendments thereto, to the city bond finance fund, which fund
1829	1829	is hereby created. The provisions of this subsection shall expire when the
1830	1830	total of all amounts credited hereunder and under K.S.A. 79-3710(d), and
1831	1831	amendments thereto, is sufficient to retire the special obligation bonds
1832	1832	issued for the purpose of financing all or a portion of the costs of such
1833	1833	STAR bond project.
1834	1834	(e) All revenue certified by the director of taxation as having been
1835	1835	collected or received from the tax imposed by K.S.A. 79-3603(c), and
1836	1836	amendments thereto, on the sale or furnishing of gas, water, electricity and
1837	1837	heat for use or consumption within the intermodal facility district
1838	1838	described in this subsection, shall be credited by the state treasurer to the
1839	1839	state highway fund. Such revenue may be transferred by the secretary of
1840	1840	transportation to the rail service improvement fund pursuant to law. The
1841	1841	provisions of this subsection shall take effect upon certification by the
1842	1842	secretary of transportation that a notice to proceed has been received for
1843	1843	the construction of the improvements within the intermodal facility
1844	1844	district, but not later than December 31, 2010, and shall expire when the
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1887	1887	43 HB 2837 23
1888	1888	secretary of revenue determines that the total of all amounts credited
1889	1889	hereunder and pursuant to K.S.A. 79-3710(e), and amendments thereto, is
1890	1890	equal to $53,300,000, but not later than December 31, 2045. Thereafter, all
1891	1891	revenues shall be collected and distributed in accordance with applicable
1892	1892	law. For all tax reporting periods during which the provisions of this
1893	1893	subsection are in effect, none of the exemptions contained in K.S.A. 79-
1894	1894	3601 et seq., and amendments thereto, shall apply to the sale or furnishing
1895	1895	of any gas, water, electricity and heat for use or consumption within the
1896	1896	intermodal facility district. As used in this subsection, "intermodal facility
1897	1897	district" shall consist of an intermodal transportation area as defined by
1898	1898	K.S.A. 12-1770a(oo), and amendments thereto, located in Johnson county
1899	1899	within the polygonal-shaped area having Waverly Road as the eastern
1900	1900	boundary, 191
1901	1901	st
1902	1902	Street as the southern boundary, Four Corners Road as the
1903	1903	western boundary, and Highway 56 as the northern boundary, and the
1904	1904	polygonal-shaped area having Poplar Road as the eastern boundary, 183
1905	1905	rd
1906	1906	Street as the southern boundary, Waverly Road as the western boundary,
1907	1907	and the BNSF mainline track as the northern boundary, that includes
1908	1908	capital investment in an amount exceeding $150 million for the
1909	1909	construction of an intermodal facility to handle the transfer, storage and
1910	1910	distribution of freight through railway and trucking operations.
1911	1911	Sec. 10. K.S.A. 2023 Supp. 79-3703 is hereby amended to read as
1912	1912	follows: 79-3703. (a) There is hereby levied and there shall be collected
1913	1913	from every person in this state a tax or excise for the privilege of using,
1914	1914	storing, or consuming within this state any article of tangible personal
1915	1915	property. Such tax shall be levied and collected in an amount equal to the
1916	1916	consideration paid by the taxpayer multiplied by the rate of 6.5%.
1917	1917	(b) Commencing on January 1, 2023, and thereafter, the state rate on
1918	1918	the amount equal to the consideration paid by the taxpayer from the sale of
1919	1919	food and food ingredients as provided in K.S.A. 79-3603, and amendments
1920	1920	thereto, shall be as set forth in K.S.A. 2023 Supp. 79-3603d, and
1921	1921	amendments thereto.
1922	1922	(c) On and after January 1, 2023, 17% and on and after January 1,
1923	1923	2025 July 1, 2024, 18% of the tax rate imposed pursuant to this section
1924	1924	and the rate provided in K.S.A. 2023 Supp. 79-3603d, and amendments
1925	1925	thereto, shall be levied for the state highway fund, the state highway fund
1926	1926	purposes and those purposes specified in K.S.A. 68-416, and amendments
1927	1927	thereto, and all revenue collected and received from such tax levy shall be
1928	1928	deposited in the state highway fund.
1929	1929	(d) Within a redevelopment district established pursuant to K.S.A.
1930	1930	74-8921, and amendments thereto, there is hereby levied and there shall be
1931	1931	collected and paid an additional tax of 2% until the earlier of: (1) The date
1932	1932	the bonds issued to finance or refinance the redevelopment project
1933	1933	undertaken in the district have been paid in full; or (2) the final scheduled
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1976	1976	43 HB 2837 24
1977	1977	maturity of the first series of bonds issued to finance the redevelopment
1978	1978	project.
1979	1979	(e) All property purchased or leased within or without this state and
1980	1980	subsequently used, stored or consumed in this state shall be subject to the
1981	1981	compensating tax if the same property or transaction would have been
1982	1982	subject to the Kansas retailers' sales tax had the transaction been wholly
1983	1983	within this state.
1984	1984	Sec. 11. K.S.A. 2023 Supp. 79-3710 is hereby amended to read as
1985	1985	follows: 79-3710. (a) All revenue collected or received by the director
1986	1986	under the provisions of this act shall be remitted to the state treasurer in
1987	1987	accordance with the provisions of K.S.A. 75-4215, and amendments
1988	1988	thereto. Upon receipt of each such remittance, the state treasurer shall
1989	1989	deposit the entire amount in the state treasury, less amounts set apart as
1990	1990	provided in subsection (b) and amounts credited as provided in subsection
1991	1991	(c), (d) and (e), to the credit of the state general fund.
1992	1992	(b) A revolving fund, designated as "compensating tax refund fund"
1993	1993	not to exceed $10,000 shall be set apart and maintained by the director
1994	1994	from compensating tax collections and estimated tax collections and held
1995	1995	by the state treasurer for prompt payment of all compensating tax refunds.
1996	1996	Such fund shall be in such amount, within the limit set by this section, as
1997	1997	the director shall determine is necessary to meet current refunding
1998	1998	requirements under this act.
1999	1999	(c) (1) On January 1, 2023, the state treasurer shall credit 17% of the
2000	2000	revenue collected and received from the tax imposed by K.S.A. 79-3703,
2001	2001	and amendments thereto, at the rates provided in K.S.A. 79-3703, and
2002	2002	amendments thereto, and K.S.A. 2023 Supp. 79-3603d, and amendments
2003	2003	thereto, and deposited as provided by subsection (a), exclusive of amounts
2004	2004	credited pursuant to subsection (d), in the state highway fund.
2005	2005	(2) On January 1, 2025 July 1, 2024, and thereafter, the state treasurer
2006	2006	shall credit 18% of the revenue collected and received from the tax
2007	2007	imposed by K.S.A. 79-3703, and amendments thereto, at the rates
2008	2008	provided in K.S.A. 79-3703, and amendments thereto, and K.S.A. 2023
2009	2009	Supp. 79-3603d, and amendments thereto, and deposited as provided by
2010	2010	subsection (a), exclusive of amounts credited pursuant to subsection (d), in
2011	2011	the state highway fund.
2012	2012	(d) The state treasurer shall credit all revenue collected or received
2013	2013	from the tax imposed by K.S.A. 79-3703, and amendments thereto, as
2014	2014	certified by the director, from taxpayers doing business within that portion
2015	2015	of a redevelopment district occupied by a redevelopment project that was
2016	2016	determined by the secretary of commerce to be of statewide as well as
2017	2017	local importance or will create a major tourism area for the state as defined
2018	2018	in K.S.A. 12-1770a, and amendments thereto, to the city bond finance
2019	2019	fund created by K.S.A. 79-3620(d), and amendments thereto. The
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2062	2062	43 HB 2837 25
2063	2063	provisions of this subsection shall expire when the total of all amounts
2064	2064	credited hereunder and under K.S.A. 79-3620(d), and amendments thereto,
2065	2065	is sufficient to retire the special obligation bonds issued for the purpose of
2066	2066	financing all or a portion of the costs of such redevelopment project.
2067	2067	This subsection shall not apply to a project designated as a special bond
2068	2068	project as defined in K.S.A. 12-1770a(z), and amendments thereto.
2069	2069	(e) All revenue certified by the director of taxation as having been
2070	2070	collected or received from the tax imposed by K.S.A. 79-3603(c), and
2071	2071	amendments thereto, on the sale or furnishing of gas, water, electricity and
2072	2072	heat for use or consumption within the intermodal facility district
2073	2073	described in this subsection, shall be credited by the state treasurer to the
2074	2074	state highway fund. Such revenue may be transferred by the secretary of
2075	2075	transportation to the rail service improvement fund pursuant to law. The
2076	2076	provisions of this subsection shall take effect upon certification by the
2077	2077	secretary of transportation that a notice to proceed has been received for
2078	2078	the construction of the improvements within the intermodal facility
2079	2079	district, but not later than December 31, 2010, and shall expire when the
2080	2080	secretary of revenue determines that the total of all amounts credited
2081	2081	hereunder and pursuant to K.S.A. 79-3620(e), and amendments thereto, is
2082	2082	equal to $53,300,000, but not later than December 31, 2045. Thereafter, all
2083	2083	revenues shall be collected and distributed in accordance with applicable
2084	2084	law. For all tax reporting periods during which the provisions of this
2085	2085	subsection are in effect, none of the exemptions contained in K.S.A. 79-
2086	2086	3601 et seq., and amendments thereto, shall apply to the sale or furnishing
2087	2087	of any gas, water, electricity and heat for use or consumption within the
2088	2088	intermodal facility district. As used in this subsection, "intermodal facility
2089	2089	district" shall consist of an intermodal transportation area as defined by
2090	2090	K.S.A. 12-1770a(oo), and amendments thereto, located in Johnson county
2091	2091	within the polygonal-shaped area having Waverly Road as the eastern
2092	2092	boundary, 191
2093	2093	st
2094	2094	Street as the southern boundary, Four Corners Road as the
2095	2095	western boundary, and Highway 56 as the northern boundary, and the
2096	2096	polygonal-shaped area having Poplar Road as the eastern boundary, 183
2097	2097	rd
2098	2098	Street as the southern boundary, Waverly Road as the western boundary,
2099	2099	and the BNSF mainline track as the northern boundary, that includes
2100	2100	capital investment in an amount exceeding $150 million for the
2101	2101	construction of an intermodal facility to handle the transfer, storage and
2102	2102	distribution of freight through railway and trucking operations.
2103	2103	Sec. 12. K.S.A. 79-1107 and 79-1108 and K.S.A. 2023 Supp. 79-
2104	2104	201x, 79-32,110, 79-32,117, 79-32,121, 79-3603, 79-3603d, 79-3620, 79-
2105	2105	3703 and 79-3710 are hereby repealed.
2106	2106	Sec. 13. This act shall take effect and be in force from and after its
2107	2107	publication in the Kansas register.
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