KS
Kansas Senate Bill SB169

Kansas 2023-2024 Regular Session

Kansas Senate Bill SB169 Compare Versions

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1-House Substitute for SENATE BILL No. 169
2-AN ACT concerning taxation; relating to income tax; providing a 5.15% tax rate for
3-individuals and decreasing the normal tax for corporations; discontinuing possible future
4-corporate rate decreases as a result of agreements under the attracting powerful
5-economic expansion program act; increasing the income limit to qualify for a subtraction
6-modification for social security income; increasing the Kansas standard deduction by a
7-cost-of-living adjustment; discontinuing the food sales tax credit; relating to sales and
8-compensating use tax; reducing the rate of tax on sales of food and food ingredients;
9-relating to property tax; increasing the extent of exemption for residential property from
10-the statewide school levy; relating to privilege tax rates; decreasing the normal tax;
11-amending K.S.A. 79-1107 and 79-1108 and K.S.A. 2022 Supp. 79-201x, 79-32,110, 79-
12-32,117, as amended by section 5 of 2023 House Bill No. 2197, 79-32,119, 79-32,271,
13-79-3603, 79-3603d, 79-3620, 79-3703 and 79-3710 and repealing the existing sections;
14-also repealing K.S.A. 2022 Supp. 74-50,321.
1+Session of 2023
2+SENATE BILL No. 169
3+By Committee on Assessment and Taxation
4+2-7
5+AN ACT concerning income taxation; relating to rates; providing a 4.75%
6+tax rate for individuals; amending K.S.A. 2022 Supp. 79-32,110 and
7+repealing the existing section.
158 Be it enacted by the Legislature of the State of Kansas:
16-Section 1. K.S.A. 2022 Supp. 79-201x is hereby amended to read as
17-follows: 79-201x. (a) For taxable year 2022 2023, and all taxable years
18-thereafter, the following described property, to the extent herein specified,
19-shall be and is hereby exempt from the property tax levied pursuant to the
20-provisions of K.S.A. 72-5142, and amendments thereto: Property used for
21-residential purposes to the extent of $40,000 $60,000 of its appraised
22-valuation.
23-(b) For taxable year 2023 2024, and all taxable years thereafter, the
24-dollar amount of the extent of appraised valuation that is exempt pursuant
25-to subsection (a) shall be adjusted to reflect the average percentage
26-change in statewide residential valuation of all residential real property
27-for the preceding 10 years. Such average percentage change shall not be
28-less than zero. The director of property valuation shall calculate the
29-average percentage change for purposes of this annual adjustment and
30-calculate the dollar amount of the extent of appraised valuation that is
31-exempt pursuant to this section each year.
32-Sec. 2. K.S.A. 79-1107 is hereby amended to read as follows: 79-
33-1107. (a) Every national banking association and state bank located or
34-doing business within the state shall pay to the state for the privilege of
35-doing business within the state a tax according to or measured by its net
36-income for the next preceding taxable year to be computed as provided in
37-this act. Such tax shall consist of a normal tax and a surtax and shall be
38-computed as follows:
39-(a)(1) (A) For tax year 2023, the normal tax shall be an amount
40-equal to 2 
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42-/4% 2.25% of such net income; and
43-(B) for tax year 2024, the normal tax shall be an amount equal to
44-1.94% of such net income; and
45-(C) for tax year 2025, and all tax years thereafter, the normal tax
46-shall be an amount equal to 1.63% of such net income; and
47-(b)(2) the surtax shall be an amount equal to 2 
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49-/8% 2.125% of such
50-net income in excess of $25,000.
51-(b) The tax levied shall be in lieu of ad valorem taxes which might
52-otherwise be imposed by the state or political subdivisions thereof upon
53-shares of capital stock or the intangible assets of national banking
54-associations and state banks.
55-Sec. 3. K.S.A. 79-1108 is hereby amended to read as follows: 79-
56-1108. (a) Every trust company and savings and loan association located or
57-doing business within the state shall pay to the state for the privilege of
58-doing business within the state a tax according to or measured by its net
59-income for the next preceding taxable year to be computed as provided in
60-this act. Such tax shall consist of a normal tax and a surtax and shall be
61-computed as follows:
62-(a)(1) (A) For tax year 2023, the normal tax on every trust company
63-and savings and loan association shall be an amount equal to 2 
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65-/4%
66-2.25% of such net income; and
67-(B) for tax year 2024, the normal tax on every trust company and
68-savings and loan association shall be an amount equal to 1.93% of such H Sub for SENATE BILL No. 169—page 2
69-net income; and
70-(C) for tax year 2025, and all tax years thereafter, the normal tax
71-shall be an amount equal to 1.61% of such net income; and
72-(b)(2) the surtax on every trust company and savings and loan
73-association shall be an amount equal to 2
74- 1
75-/4% 2.25% of such net
76-income in excess of $25,000.
77-(b) The tax levied shall be in lieu of ad valorem taxes which might
78-otherwise be imposed by the state or political subdivision thereof upon
79-shares of capital stock or other intangible assets of trust companies and
80-savings and loan associations.
81-Sec. 4. K.S.A. 2022 Supp. 79-32,110 is hereby amended to read as
82-follows: 79-32,110. (a) Resident individuals. Except as otherwise
83-provided by K.S.A. 79-3220(a), and amendments thereto, a tax is
84-hereby imposed upon the Kansas taxable income of every resident
85-individual, which tax shall be computed in accordance with the
86-following tax schedules:
9+Section 1. K.S.A. 2022 Supp. 79-32,110 is hereby amended to read as
10+follows: 79-32,110. (a) Resident Individuals. Except as otherwise provided
11+by K.S.A. 79-3220(a), and amendments thereto, a tax is hereby imposed
12+upon the Kansas taxable income of every resident individual, which tax
13+shall be computed in accordance with the following tax schedules:
8714 (1) Married individuals filing joint returns.
8815 (A) For tax year 2012:
8916 If the taxable income is: The tax is:
90-Not over $30,000...............................................3.5% of Kansas taxable income
91-Over $30,000 but not over $60,000 .................$1,050 plus 6.25% of excess
17+Not over $30,000......................................3.5% of Kansas taxable income
18+Over $30,000 but not over $60,000..........$1,050 plus 6.25% of excess
9219 over $30,000
93-Over $60,000 ...................................................$2,925 plus 6.45% of excess
20+Over $60,000.............................................$2,925 plus 6.45% of excess
9421 over $60,000
9522 (B) For tax year 2013:
9623 If the taxable income is: The tax is:
97-Not over $30,000 .............................................3.0% of Kansas taxable income
98-Over $30,000 ...................................................$900 plus 4.9% of excess over
24+Not over $30,000......................................3.0% of Kansas taxable income
25+Over $30,000.............................................$900 plus 4.9% of excess over
9926 $30,000
10027 (C) For tax year 2014:
10128 If the taxable income is: The tax is:
102-Not over $30,000 .............................................2.7% of Kansas taxable income
103-Over $30,000 ...................................................$810 plus 4.8% of excess over
29+Not over $30,000......................................2.7% of Kansas taxable income
30+Over $30,000.............................................$810 plus 4.8% of excess over
10431 $30,000
10532 (D) For tax years 2015 and 2016:
10633 If the taxable income is: The tax is:
107-Not over $30,000 .............................................2.7% of Kansas taxable income
108-Over $30,000 ...................................................$810 plus 4.6% of excess over
34+Not over $30,000......................................2.7% of Kansas taxable income
35+Over $30,000.............................................$810 plus 4.6% of excess over
10936 $30,000
11037 (E) For tax year 2017:
11138 If the taxable income is: The tax is:
112-Not over $30,000 .............................................2.9% of Kansas taxable income
113-Over $30,000 but not over $60,000 .................$870 plus 4.9% of excess over
39+Not over $30,000......................................2.9% of Kansas taxable income
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76+Over $30,000 but not over $60,000..........$870 plus 4.9% of excess over
11477 $30,000
115-Over $60,000 ...................................................$2,340 plus 5.2% of excess over
78+Over $60,000.............................................$2,340 plus 5.2% of excess over
11679 $60,000
117-(F) For tax year years 2018, and all tax years thereafter through
118-2023:
80+(F) For tax year years 2018, and all tax years thereafter through 2023:
11981 If the taxable income is: The tax is:
120-Not over $30,000.............................................3.1% of Kansas taxable income
121-Over $30,000 but not over $60,000.................$930 plus 5.25% of excess
82+Not over $30,000......................................3.1% of Kansas taxable income
83+Over $30,000 but not over $60,000..........$930 plus 5.25% of excess
12284 over $30,000
123-Over $60,000...................................................$2,505 plus 5.7% of excess
85+Over $60,000.............................................$2,505 plus 5.7% of excess
12486 over $60,000
12587 (2) All other individuals.
12688 (A) For tax year 2012:
12789 If the taxable income is: The tax is:
128-Not over $15,000 .............................................3.5% of Kansas taxable income
129-Over $15,000 but not over $30,000 .................$525 plus 6.25% of excess
90+Not over $15,000......................................3.5% of Kansas taxable income
91+Over $15,000 but not over $30,000..........$525 plus 6.25% of excess
13092 over $15,000
131-Over $30,000 ...................................................$1,462.50 plus 6.45% of excess
132- over $30,000 H Sub for SENATE BILL No. 169—page 3
93+Over $30,000.............................................$1,462.50 plus 6.45% of excess
94+over $30,000
13395 (B) For tax year 2013:
13496 If the taxable income is: The tax is:
135-Not over $15,000 .............................................3.0% of Kansas taxable income
136-Over $15,000 ...................................................$450 plus 4.9% of excess over
97+Not over $15,000......................................3.0% of Kansas taxable income
98+Over $15,000.............................................$450 plus 4.9% of excess over
13799 $15,000
138100 (C) For tax year 2014:
139101 If the taxable income is: The tax is:
140-Not over $15,000 .............................................2.7% of Kansas taxable income
141-Over $15,000 ...................................................$405 plus 4.8% of excess over
102+Not over $15,000......................................2.7% of Kansas taxable income
103+Over $15,000.............................................$405 plus 4.8% of excess over
142104 $15,000
143105 (D) For tax years 2015 and 2016:
144106 If the taxable income is: The tax is:
145-Not over $15,000 .............................................2.7% of Kansas taxable income
146-Over $15,000 ...................................................$405 plus 4.6% of excess over
107+Not over $15,000......................................2.7% of Kansas taxable income
108+Over $15,000.............................................$405 plus 4.6% of excess over
147109 $15,000
148110 (E) For tax year 2017:
149111 If the taxable income is: The tax is:
150-Not over $15,000 .............................................2.9% of Kansas taxable income
151-Over $15,000 but not over $30,000 .................$435 plus 4.9% of excess over
112+Not over $15,000......................................2.9% of Kansas taxable income
113+Over $15,000 but not over $30,000..........$435 plus 4.9% of excess over
152114 $15,000
153-Over $30,000 ...................................................$1,170 plus 5.2% of excess over
115+Over $30,000.............................................$1,170 plus 5.2% of excess over
154116 $30,000
155-(F) For tax year years 2018, and all tax years thereafter through
156-2023:
117+(F) For tax year years 2018, and all tax years thereafter through 2023:
157118 If the taxable income is: The tax is:
158-Not over $15,000.............................................3.1% of Kansas taxable income
159-Over $15,000 but not over $30,000.................$465 plus 5.25% of excess
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161+43 SB 169 3
162+Not over $15,000......................................3.1% of Kansas taxable income
163+Over $15,000 but not over $30,000..........$465 plus 5.25% of excess
160164 over $15,000
161-Over $30,000...................................................$1,252.50 plus 5.7% of excess
165+Over $30,000.............................................$1,252.50 plus 5.7% of excess
162166 over $30,000
163167 (3) All resident individuals. For tax year 2024, and all tax years
164-thereafter, for all individuals regardless of filing status, the tax shall be
165-in an amount equal to 5.15% of the Kansas taxable income that is in
166-excess of:
167-(A) $12,300 for married individuals filing joint returns; and
168-(B) $6,150 for all other individuals.
169-(b) Nonresident individuals. A tax is hereby imposed upon the
170-Kansas taxable income of every nonresident individual, which tax shall
171-be an amount equal to the tax computed under subsection (a) as if the
168+thereafter, for all individuals regardless of filing status, the tax shall be in
169+an amount equal to 4.75% of the Kansas taxable income that is in excess
170+of:
171+(A) $10,450 for married individuals filing joint returns; and
172+(B) $5,225 for all other individuals.
173+(b) Nonresident Individuals. A tax is hereby imposed upon the Kansas
174+taxable income of every nonresident individual, which tax shall be an
175+amount equal to the tax computed under subsection (a) as if the
172176 nonresident were a resident multiplied by the ratio of modified Kansas
173177 source income to Kansas adjusted gross income.
174-(c) Corporations. A tax is hereby imposed upon the Kansas
175-taxable income of every corporation doing business within this state or
176-deriving income from sources within this state.
177-(1) For tax years prior to tax year 2024, such tax shall consist of a
178-normal tax and a surtax and shall be computed as follows unless
179-otherwise modified pursuant to K.S.A. 2022 Supp. 74-50,321, and
180-amendments thereto:
181-(1)(A) The normal tax shall be in an amount equal to 4% of the
182-Kansas taxable income of such corporation; and
183-(2)(B) the surtax shall be in an amount equal to 3% of the Kansas
184-taxable income of such corporation in excess of $50,000.
185-(2) For tax year 2024, and all tax years thereafter, such tax shall
186-consist of a normal tax and a surtax and shall be computed as follows:
187-(A) The normal tax shall be in an amount equal to 3% of the
188-Kansas taxable income of such corporation; and
189-(B) the surtax shall be in an amount equal to 3% of the Kansas
178+(c) Corporations. A tax is hereby imposed upon the Kansas taxable
179+income of every corporation doing business within this state or deriving
180+income from sources within this state. Such tax shall consist of a normal
181+tax and a surtax and shall be computed as follows unless otherwise
182+modified pursuant to K.S.A. 2022 Supp. 74-50,321, and amendments
183+thereto:
184+(1) The normal tax shall be in an amount equal to 4% of the Kansas
185+taxable income of such corporation; and
186+(2) The surtax shall be in an amount equal to 3% of the Kansas
190187 taxable income of such corporation in excess of $50,000.
191188 (d) Fiduciaries. A tax is hereby imposed upon the Kansas taxable
192189 income of estates and trusts at the rates provided in subsection (a)(2)
193-hereof for tax years 2012 through 2023 and at the rate provided in H Sub for SENATE BILL No. 169—page 4
190+hereof for tax years 2012 through 2023 and at the rate provided in
194191 subsection (a)(3) for tax year 2024, and all tax years thereafter.
195-(e) Notwithstanding the provisions of subsections (a) and (b): (1)
196-For tax years 2016 and 2017, married individuals filing joint returns
197-with taxable income of $12,500 or less, and all other individuals with
198-taxable income of $5,000 or less, shall have a tax liability of zero; and
199-(2), for tax year years 2018, and all tax years thereafter through 2023,
200-married individuals filing joint returns with taxable income of $5,000
201-or less, and all other individuals with taxable income of $2,500 or less,
202-shall have a tax liability of zero.
203-(f) No taxpayer shall be assessed penalties and interest arising
204-from the underpayment of taxes due to changes to the rates in
205-subsection (a) that became law on July 1, 2017, so long as such
206-underpayment is rectified on or before April 17, 2018.
207-Sec. 5. K.S.A. 2022 Supp. 79-32,117, as amended by section 5 of
208-2023 House Bill No. 2197, is hereby amended to read as follows: 79-
209-32,117. (a) The Kansas adjusted gross income of an individual means
210-such individual's federal adjusted gross income for the taxable year,
211-with the modifications specified in this section.
212-(b) There shall be added to federal adjusted gross income:
213-(i) Interest income less any related expenses directly incurred in
214-the purchase of state or political subdivision obligations, to the extent
215-that the same is not included in federal adjusted gross income, on
216-obligations of any state or political subdivision thereof, but to the
217-extent that interest income on obligations of this state or a political
218-subdivision thereof issued prior to January 1, 1988, is specifically
219-exempt from income tax under the laws of this state authorizing the
220-issuance of such obligations, it shall be excluded from computation of
221-Kansas adjusted gross income whether or not included in federal
222-adjusted gross income. Interest income on obligations of this state or a
223-political subdivision thereof issued after December 31, 1987, shall be
224-excluded from computation of Kansas adjusted gross income whether
225-or not included in federal adjusted gross income.
226-(ii) Taxes on or measured by income or fees or payments in lieu of
227-income taxes imposed by this state or any other taxing jurisdiction to
228-the extent deductible in determining federal adjusted gross income and
229-not credited against federal income tax. This paragraph shall not apply
230-to taxes imposed under the provisions of K.S.A. 79-1107 or 79-1108,
231-and amendments thereto, for privilege tax year 1995, and all such years
232-thereafter.
233-(iii) The federal net operating loss deduction, except that the
234-federal net operating loss deduction shall not be added to an
235-individual's federal adjusted gross income for tax years beginning after
236-December 31, 2016.
237-(iv) Federal income tax refunds received by the taxpayer if the
238-deduction of the taxes being refunded resulted in a tax benefit for
239-Kansas income tax purposes during a prior taxable year. Such refunds
240-shall be included in income in the year actually received regardless of
241-the method of accounting used by the taxpayer. For purposes hereof, a
242-tax benefit shall be deemed to have resulted if the amount of the tax
243-had been deducted in determining income subject to a Kansas income
244-tax for a prior year regardless of the rate of taxation applied in such
245-prior year to the Kansas taxable income, but only that portion of the
246-refund shall be included as bears the same proportion to the total refund
247-received as the federal taxes deducted in the year to which such refund
248-is attributable bears to the total federal income taxes paid for such year.
249-For purposes of the foregoing sentence, federal taxes shall be
250-considered to have been deducted only to the extent such deduction
251-does not reduce Kansas taxable income below zero.
252-(v) The amount of any depreciation deduction or business expense H Sub for SENATE BILL No. 169—page 5
253-deduction claimed on the taxpayer's federal income tax return for any
254-capital expenditure in making any building or facility accessible to the
255-handicapped, for which expenditure the taxpayer claimed the credit
256-allowed by K.S.A. 79-32,177, and amendments thereto.
257-(vi) Any amount of designated employee contributions picked up
258-by an employer pursuant to K.S.A. 12-5005, 20-2603, 74-4919 and 74-
259-4965, and amendments thereto.
260-(vii) The amount of any charitable contribution made to the extent
261-the same is claimed as the basis for the credit allowed pursuant to
262-K.S.A. 79-32,196, and amendments thereto.
263-(viii) The amount of any costs incurred for improvements to a
264-swine facility, claimed for deduction in determining federal adjusted
265-gross income, to the extent the same is claimed as the basis for any
266-credit allowed pursuant to K.S.A. 79-32,204, and amendments thereto.
267-(ix) The amount of any ad valorem taxes and assessments paid and
268-the amount of any costs incurred for habitat management or
269-construction and maintenance of improvements on real property,
270-claimed for deduction in determining federal adjusted gross income, to
271-the extent the same is claimed as the basis for any credit allowed
272-pursuant to K.S.A. 79-32,203, and amendments thereto.
273-(x) Amounts received as nonqualified withdrawals, as defined by
274-K.S.A. 75-643, and amendments thereto, if, at the time of contribution
275-to a family postsecondary education savings account, such amounts
276-were subtracted from the federal adjusted gross income pursuant to
277-subsection (c)(xv) or if such amounts are not already included in the
278-federal adjusted gross income.
279-(xi) The amount of any contribution made to the same extent the
280-same is claimed as the basis for the credit allowed pursuant to K.S.A.
281-74-50,154, and amendments thereto.
282-(xii) For taxable years commencing after December 31, 2004,
283-amounts received as withdrawals not in accordance with the provisions
284-of K.S.A. 74-50,204, and amendments thereto, if, at the time of
285-contribution to an individual development account, such amounts were
286-subtracted from the federal adjusted gross income pursuant to
287-subsection (c)(xiii), or if such amounts are not already included in the
288-federal adjusted gross income.
289-(xiii) The amount of any expenditures claimed for deduction in
290-determining federal adjusted gross income, to the extent the same is
291-claimed as the basis for any credit allowed pursuant to K.S.A. 79-
292-32,217 through 79-32,220 or 79-32,222, and amendments thereto.
293-(xiv) The amount of any amortization deduction claimed in
294-determining federal adjusted gross income to the extent the same is
295-claimed for deduction pursuant to K.S.A. 79-32,221, and amendments
296-thereto.
297-(xv) The amount of any expenditures claimed for deduction in
298-determining federal adjusted gross income, to the extent the same is
299-claimed as the basis for any credit allowed pursuant to K.S.A. 79-
300-32,223 through 79-32,226, 79-32,228 through 79-32,231, 79-32,233
301-through 79-32,236, 79-32,238 through 79-32,241, 79-32,245 through
302-79-32,248 or 79-32,251 through 79-32,254, and amendments thereto.
303-(xvi) The amount of any amortization deduction claimed in
304-determining federal adjusted gross income to the extent the same is
305-claimed for deduction pursuant to K.S.A. 79-32,227, 79-32,232, 79-
306-32,237, 79-32,249, 79-32,250 or 79-32,255, and amendments thereto.
307-(xvii) The amount of any amortization deduction claimed in
308-determining federal adjusted gross income to the extent the same is
309-claimed for deduction pursuant to K.S.A. 79-32,256, and amendments
310-thereto.
311-(xviii) For taxable years commencing after December 31, 2006, H Sub for SENATE BILL No. 169—page 6
312-the amount of any ad valorem or property taxes and assessments paid to
313-a state other than Kansas or local government located in a state other
314-than Kansas by a taxpayer who resides in a state other than Kansas,
315-when the law of such state does not allow a resident of Kansas who
316-earns income in such other state to claim a deduction for ad valorem or
317-property taxes or assessments paid to a political subdivision of the state
318-of Kansas in determining taxable income for income tax purposes in
319-such other state, to the extent that such taxes and assessments are
320-claimed as an itemized deduction for federal income tax purposes.
321-(xix) For taxable years beginning after December 31, 2012, and
322-ending before January 1, 2017, the amount of any: (1) Loss from
323-business as determined under the federal internal revenue code and
324-reported from schedule C and on line 12 of the taxpayer's form 1040
325-federal individual income tax return; (2) loss from rental real estate,
326-royalties, partnerships, S corporations, except those with wholly owned
327-subsidiaries subject to the Kansas privilege tax, estates, trusts, residual
328-interest in real estate mortgage investment conduits and net farm rental
329-as determined under the federal internal revenue code and reported
330-from schedule E and on line 17 of the taxpayer's form 1040 federal
331-individual income tax return; and (3) farm loss as determined under the
332-federal internal revenue code and reported from schedule F and on line
333-18 of the taxpayer's form 1040 federal income tax return; all to the
334-extent deducted or subtracted in determining the taxpayer's federal
335-adjusted gross income. For purposes of this subsection, references to
336-the federal form 1040 and federal schedule C, schedule E, and schedule
337-F, shall be to such form and schedules as they existed for tax year 2011,
338-and as revised thereafter by the internal revenue service.
339-(xx) For taxable years beginning after December 31, 2012, and
340-ending before January 1, 2017, the amount of any deduction for self-
341-employment taxes under section 164(f) of the federal internal revenue
342-code as in effect on January 1, 2012, and amendments thereto, in
343-determining the federal adjusted gross income of an individual
344-taxpayer, to the extent the deduction is attributable to income reported
345-on schedule C, E or F and on line 12, 17 or 18 of the taxpayer's form
346-1040 federal income tax return.
347-(xxi) For taxable years beginning after December 31, 2012, and
348-ending before January 1, 2017, the amount of any deduction for
349-pension, profit sharing, and annuity plans of self-employed individuals
350-under section 62(a)(6) of the federal internal revenue code as in effect
351-on January 1, 2012, and amendments thereto, in determining the federal
352-adjusted gross income of an individual taxpayer.
353-(xxii) For taxable years beginning after December 31, 2012, and
354-ending before January 1, 2017, the amount of any deduction for health
355-insurance under section 162(l) of the federal internal revenue code as in
356-effect on January 1, 2012, and amendments thereto, in determining the
357-federal adjusted gross income of an individual taxpayer.
358-(xxiii) For taxable years beginning after December 31, 2012, and
359-ending before January 1, 2017, the amount of any deduction for
360-domestic production activities under section 199 of the federal internal
361-revenue code as in effect on January 1, 2012, and amendments thereto,
362-in determining the federal adjusted gross income of an individual
363-taxpayer.
364-(xxiv) For taxable years commencing after December 31, 2013,
365-that portion of the amount of any expenditure deduction claimed in
366-determining federal adjusted gross income for expenses paid for
367-medical care of the taxpayer or the taxpayer's spouse or dependents
368-when such expenses were paid or incurred for an abortion, or for a
369-health benefit plan, as defined in K.S.A. 65-6731, and amendments
370-thereto, for the purchase of an optional rider for coverage of abortion in H Sub for SENATE BILL No. 169—page 7
371-accordance with K.S.A. 40-2,190, and amendments thereto, to the
372-extent that such taxes and assessments are claimed as an itemized
373-deduction for federal income tax purposes.
374-(xxv) For taxable years commencing after December 31, 2013,
375-that portion of the amount of any expenditure deduction claimed in
376-determining federal adjusted gross income for expenses paid by a
377-taxpayer for health care when such expenses were paid or incurred for
378-abortion coverage, a health benefit plan, as defined in K.S.A. 65-6731,
379-and amendments thereto, when such expenses were paid or incurred for
380-abortion coverage or amounts contributed to health savings accounts
381-for such taxpayer's employees for the purchase of an optional rider for
382-coverage of abortion in accordance with K.S.A. 40-2,190, and
383-amendments thereto, to the extent that such taxes and assessments are
384-claimed as a deduction for federal income tax purposes.
385-(xxvi) For all taxable years beginning after December 31, 2016,
386-the amount of any charitable contribution made to the extent the same
387-is claimed as the basis for the credit allowed pursuant to K.S.A. 72-
388-4357, and amendments thereto, and is also claimed as an itemized
389-deduction for federal income tax purposes.
390-(xxvii) For all taxable years commencing after December 31,
391-2020, the amount deducted by reason of a carryforward of disallowed
392-business interest pursuant to section 163(j) of the federal internal
393-revenue code of 1986, as in effect on January 1, 2018.
394-(xxviii) For all taxable years beginning after December 31, 2021,
395-the amount of any contributions to, or earnings from, a first-time home
396-buyer savings account if distributions from the account were not used
397-to pay for expenses or transactions authorized pursuant to K.S.A. 2022
398-Supp. 58-4904, and amendments thereto, or were not held for the
399-minimum length of time required pursuant to K.S.A. 2022 Supp. 58-
400-4904, and amendments thereto. Contributions to, or earnings from,
401-such account shall also include any amount resulting from the account
402-holder not designating a surviving payable on death beneficiary
403-pursuant to K.S.A. 2022 Supp. 58-4904(e), and amendments thereto.
404-(c) There shall be subtracted from federal adjusted gross income:
405-(i) Interest or dividend income on obligations or securities of any
406-authority, commission or instrumentality of the United States and its
407-possessions less any related expenses directly incurred in the purchase
408-of such obligations or securities, to the extent included in federal
409-adjusted gross income but exempt from state income taxes under the
410-laws of the United States.
411-(ii) Any amounts received which are included in federal adjusted
412-gross income but which are specifically exempt from Kansas income
413-taxation under the laws of the state of Kansas.
414-(iii) The portion of any gain or loss from the sale or other
415-disposition of property having a higher adjusted basis for Kansas
416-income tax purposes than for federal income tax purposes on the date
417-such property was sold or disposed of in a transaction in which gain or
418-loss was recognized for purposes of federal income tax that does not
419-exceed such difference in basis, but if a gain is considered a long-term
420-capital gain for federal income tax purposes, the modification shall be
421-limited to that portion of such gain which is included in federal
422-adjusted gross income.
423-(iv) The amount necessary to prevent the taxation under this act of
424-any annuity or other amount of income or gain which was properly
425-included in income or gain and was taxed under the laws of this state
426-for a taxable year prior to the effective date of this act, as amended, to
427-the taxpayer, or to a decedent by reason of whose death the taxpayer
428-acquired the right to receive the income or gain, or to a trust or estate
429-from which the taxpayer received the income or gain. H Sub for SENATE BILL No. 169—page 8
430-(v) The amount of any refund or credit for overpayment of taxes
431-on or measured by income or fees or payments in lieu of income taxes
432-imposed by this state, or any taxing jurisdiction, to the extent included
433-in gross income for federal income tax purposes.
434-(vi) Accumulation distributions received by a taxpayer as a
435-beneficiary of a trust to the extent that the same are included in federal
436-adjusted gross income.
437-(vii) Amounts received as annuities under the federal civil service
438-retirement system from the civil service retirement and disability fund
439-and other amounts received as retirement benefits in whatever form
440-which were earned for being employed by the federal government or
441-for service in the armed forces of the United States.
442-(viii) Amounts received by retired railroad employees as a
443-supplemental annuity under the provisions of 45 U.S.C. §§ 228b(a) and
444-228c(a)(1) et seq.
445-(ix) Amounts received by retired employees of a city and by
446-retired employees of any board of such city as retirement allowances
447-pursuant to K.S.A. 13-14,106, and amendments thereto, or pursuant to
448-any charter ordinance exempting a city from the provisions of K.S.A.
449-13-14,106, and amendments thereto.
450-(x) For taxable years beginning after December 31, 1976, the
451-amount of the federal tentative jobs tax credit disallowance under the
452-provisions of 26 U.S.C. § 280C. For taxable years ending after
453-December 31, 1978, the amount of the targeted jobs tax credit and work
454-incentive credit disallowances under 26 U.S.C. § 280C.
455-(xi) For taxable years beginning after December 31, 1986,
456-dividend income on stock issued by Kansas venture capital, inc.
457-(xii) For taxable years beginning after December 31, 1989,
458-amounts received by retired employees of a board of public utilities as
459-pension and retirement benefits pursuant to K.S.A. 13-1246, 13-1246a
460-and 13-1249, and amendments thereto.
461-(xiii) For taxable years beginning after December 31, 2004,
462-amounts contributed to and the amount of income earned on
463-contributions deposited to an individual development account under
464-K.S.A. 74-50,201 et seq., and amendments thereto.
465-(xiv) For all taxable years commencing after December 31, 1996,
466-that portion of any income of a bank organized under the laws of this
467-state or any other state, a national banking association organized under
468-the laws of the United States, an association organized under the
469-savings and loan code of this state or any other state, or a federal
470-savings association organized under the laws of the United States, for
471-which an election as an S corporation under subchapter S of the federal
472-internal revenue code is in effect, which accrues to the taxpayer who is
473-a stockholder of such corporation and which is not distributed to the
474-stockholders as dividends of the corporation. For taxable years
475-beginning after December 31, 2012, and ending before January 1, 2017,
476-the amount of modification under this subsection shall exclude the
477-portion of income or loss reported on schedule E and included on line
478-17 of the taxpayer's form 1040 federal individual income tax return.
479-(xv) For all taxable years beginning after December 31, 2017, the
480-cumulative amounts not exceeding $3,000, or $6,000 for a married
481-couple filing a joint return, for each designated beneficiary that are
482-contributed to: (1) A family postsecondary education savings account
483-established under the Kansas postsecondary education savings program
484-or a qualified tuition program established and maintained by another
485-state or agency or instrumentality thereof pursuant to section 529 of the
486-internal revenue code of 1986, as amended, for the purpose of paying
487-the qualified higher education expenses of a designated beneficiary; or
488-(2) an achieving a better life experience (ABLE) account established H Sub for SENATE BILL No. 169—page 9
489-under the Kansas ABLE savings program or a qualified ABLE program
490-established and maintained by another state or agency or
491-instrumentality thereof pursuant to section 529A of the internal revenue
492-code of 1986, as amended, for the purpose of saving private funds to
493-support an individual with a disability. The terms and phrases used in
494-this paragraph shall have the meaning respectively ascribed thereto by
495-the provisions of K.S.A. 75-643 and 75-652, and amendments thereto,
496-and the provisions of such sections are hereby incorporated by
497-reference for all purposes thereof.
498-(xvi) For all taxable years beginning after December 31, 2004,
499-amounts received by taxpayers who are or were members of the armed
500-forces of the United States, including service in the Kansas army and
501-air national guard, as a recruitment, sign up or retention bonus received
502-by such taxpayer as an incentive to join, enlist or remain in the armed
503-services of the United States, including service in the Kansas army and
504-air national guard, and amounts received for repayment of educational
505-or student loans incurred by or obligated to such taxpayer and received
506-by such taxpayer as a result of such taxpayer's service in the armed
507-forces of the United States, including service in the Kansas army and
508-air national guard.
509-(xvii) For all taxable years beginning after December 31, 2004,
510-amounts received by taxpayers who are eligible members of the Kansas
511-army and air national guard as a reimbursement pursuant to K.S.A. 48-
512-281, and amendments thereto, and amounts received for death benefits
513-pursuant to K.S.A. 48-282, and amendments thereto, to the extent that
514-such death benefits are included in federal adjusted gross income of the
515-taxpayer.
516-(xviii) For the taxable year beginning after December 31, 2006,
517-amounts received as benefits under the federal social security act which
518-are included in federal adjusted gross income of a taxpayer with federal
519-adjusted gross income of $50,000 or less, whether such taxpayer's filing
520-status is single, head of household, married filing separate or married
521-filing jointly; and (A) For all taxable years beginning after December
522-31, 2007, and ending before January 1, 2023, amounts received as
523-benefits under the federal social security act which are included in
524-federal adjusted gross income of a taxpayer with federal adjusted gross
525-income of $75,000 or less, whether such taxpayer's filing status is
526-single, head of household, married filing separate or married filing
527-jointly.
528-(B) For all taxable years beginning after December 31, 2022,
529-amounts received as benefits under the federal social security act that
530-are included in federal adjusted gross income of a taxpayer whether a
531-taxpayer's filing status is single, head of household, married filing
532-separate or married filing jointly, and the amount of the subtraction
533-modification provided by this paragraph shall be calculated as follows:
534-Subtraction modification = social security income x social security
535-taxable rate.
536-For purposes of this subparagraph:
537-(1) Social security income is the amount of benefits received
538-under the social security act and included in federal adjusted gross
539-income; and
540-(2) social security taxable rate shall be determined as follows:
541-(a) For taxpayers with federal adjusted gross income of $75,000
542-or less, then the social security taxable rate is 1;
543-(b) for taxpayers with federal adjusted gross income greater than
544-$75,000 and less than the threshold, then the social security taxable
545-rate shall be calculated as: 1 - ((federal adjusted gross income -
546-75,000) / denominator); and
547-(c) for taxpayers with federal adjusted gross income equal to or H Sub for SENATE BILL No. 169—page 10
548-greater than the threshold, then the social security taxable rate is 0.
549-(d) (i) "Denominator" is equal to 25,000 for tax year 2023 and
550-increases by 5,000 for each tax year thereafter.
551-(ii) "Threshold" is equal to $100,000 for tax year 2023 and
552-increases by $5,000 for each tax year thereafter.
553-(xix) Amounts received by retired employees of Washburn
554-university as retirement and pension benefits under the university's
555-retirement plan.
556-(xx) For taxable years beginning after December 31, 2012, and
557-ending before January 1, 2017, the amount of any: (1) Net profit from
558-business as determined under the federal internal revenue code and
559-reported from schedule C and on line 12 of the taxpayer's form 1040
560-federal individual income tax return; (2) net income, not including
561-guaranteed payments as defined in section 707(c) of the federal internal
562-revenue code and as reported to the taxpayer from federal schedule K-
563-1, (form 1065-B), in box 9, code F or as reported to the taxpayer from
564-federal schedule K-1, (form 1065) in box 4, from rental real estate,
565-royalties, partnerships, S corporations, estates, trusts, residual interest
566-in real estate mortgage investment conduits and net farm rental as
567-determined under the federal internal revenue code and reported from
568-schedule E and on line 17 of the taxpayer's form 1040 federal
569-individual income tax return; and (3) net farm profit as determined
570-under the federal internal revenue code and reported from schedule F
571-and on line 18 of the taxpayer's form 1040 federal income tax return;
572-all to the extent included in the taxpayer's federal adjusted gross
573-income. For purposes of this subsection, references to the federal form
574-1040 and federal schedule C, schedule E, and schedule F, shall be to
575-such form and schedules as they existed for tax year 2011 and as
576-revised thereafter by the internal revenue service.
577-(xxi) For all taxable years beginning after December 31, 2013,
578-amounts equal to the unreimbursed travel, lodging and medical
579-expenditures directly incurred by a taxpayer while living, or a
580-dependent of the taxpayer while living, for the donation of one or more
581-human organs of the taxpayer, or a dependent of the taxpayer, to
582-another person for human organ transplantation. The expenses may be
583-claimed as a subtraction modification provided for in this section to the
584-extent the expenses are not already subtracted from the taxpayer's
585-federal adjusted gross income. In no circumstances shall the subtraction
586-modification provided for in this section for any individual, or a
587-dependent, exceed $5,000. As used in this section, "human organ"
588-means all or part of a liver, pancreas, kidney, intestine, lung or bone
589-marrow. The provisions of this paragraph shall take effect on the day
590-the secretary of revenue certifies to the director of the budget that the
591-cost for the department of revenue of modifications to the automated
592-tax system for the purpose of implementing this paragraph will not
593-exceed $20,000.
594-(xxii) For taxable years beginning after December 31, 2012, and
595-ending before January 1, 2017, the amount of net gain from the sale of:
596-(1) Cattle and horses, regardless of age, held by the taxpayer for draft,
597-breeding, dairy or sporting purposes, and held by such taxpayer for 24
598-months or more from the date of acquisition; and (2) other livestock,
599-regardless of age, held by the taxpayer for draft, breeding, dairy or
600-sporting purposes, and held by such taxpayer for 12 months or more
601-from the date of acquisition. The subtraction from federal adjusted
602-gross income shall be limited to the amount of the additions recognized
603-under the provisions of subsection (b)(xix) attributable to the business
604-in which the livestock sold had been used. As used in this paragraph,
605-the term "livestock" shall not include poultry.
606-(xxiii) For all taxable years beginning after December 31, 2012, H Sub for SENATE BILL No. 169—page 11
607-amounts received under either the Overland Park, Kansas police
608-department retirement plan or the Overland Park, Kansas fire
609-department retirement plan, both as established by the city of Overland
610-Park, pursuant to the city's home rule authority.
611-(xxiv) For taxable years beginning after December 31, 2013, and
612-ending before January 1, 2017, the net gain from the sale from
613-Christmas trees grown in Kansas and held by the taxpayer for six years
614-or more.
615-(xxv) For all taxable years commencing after December 31, 2020,
616-100% of global intangible low-taxed income under section 951A of the
617-federal internal revenue code of 1986, before any deductions allowed
618-under section 250(a)(1)(B) of such code.
619-(xxvi) For all taxable years commencing after December 31, 2020,
620-the amount disallowed as a deduction pursuant to section 163(j) of the
621-federal internal revenue code of 1986, as in effect on January 1, 2018.
622-(xxvii) For taxable years commencing after December 31, 2020,
623-the amount disallowed as a deduction pursuant to section 274 of the
624-federal internal revenue code of 1986 for meal expenditures shall be
625-allowed to the extent such expense was deductible for determining
626-federal income tax and was allowed and in effect on December 31,
627-2017.
628-(xxviii) For all taxable years beginning after December 31, 2021:
629-(1) The amount contributed to a first-time home buyer savings account
630-pursuant to K.S.A. 2022 Supp. 58-4903, and amendments thereto, in an
631-amount not to exceed $3,000 for an individual or $6,000 for a married
632-couple filing a joint return; or (2) amounts received as income earned
633-from assets in a first-time home buyer savings account.
634-(d) There shall be added to or subtracted from federal adjusted
635-gross income the taxpayer's share, as beneficiary of an estate or trust, of
636-the Kansas fiduciary adjustment determined under K.S.A. 79-32,135,
637-and amendments thereto.
638-(e) The amount of modifications required to be made under this
639-section by a partner which relates to items of income, gain, loss,
640-deduction or credit of a partnership shall be determined under K.S.A.
641-79-32,131, and amendments thereto, to the extent that such items affect
642-federal adjusted gross income of the partner.
643-Sec. 6. K.S.A. 2022 Supp. 79-32,119 is hereby amended to read as
644-follows: 79-32,119. (a) The Kansas standard deduction of an individual,
645-including a husband and wife who are either both residents or who file
646-a joint return as if both were residents, shall be equal to the sum of the
647-standard deduction amount allowed pursuant to this section, and the
648-additional standard deduction amount allowed pursuant to this section
649-for each such deduction allowable to such individual or to such
650-husband and wife under the federal internal revenue code.
651-(b) For tax year 1998, and all tax years thereafter, the additional
652-standard deduction amount shall be as follows: Single individual and
653-head of household filing status, $850; and married filing status, $700.
654-(c) (1) For tax year 2013 through tax year 2020, the standard
655-deduction amount of an individual, including husband and wife who
656-are either both residents or who file a joint return as if both were
657-residents, shall be as follows: Single individual filing status, $3,000;
658-married filing status, $7,500; and head of household filing status,
659-$5,500.
660-(2) For tax year 2021, and all tax years thereafter, the standard
661-deduction amount of an individual, including husband and wife who are
662-either both residents or who file a joint return as if both were residents,
663-shall be as follows: Single individual filing status, $3,500; married
664-filing status, $8,000; and head of household filing status, $6,000.
665-(3) In the case of tax year 2024, and all tax years thereafter, the H Sub for SENATE BILL No. 169—page 12
666-amounts prescribed in paragraph (2) shall be increased by an amount
667-equal to such amount multiplied by the cost-of-living adjustment
668-determined under section 1(f)(3) of the federal internal revenue code
669-for the calendar year in which the taxable year commences.
670-(d) For purposes of this section, the federal standard deduction
671-allowable to a husband and wife filing separate Kansas income tax
672-returns shall be determined on the basis that separate federal returns
673-were filed, and the federal standard deduction of a husband and wife
674-filing a joint Kansas income tax return shall be determined on the basis
675-that a joint federal income tax return was filed.
676-Sec. 7. K.S.A. 2022 Supp. 79-32,271 is hereby amended to read as
677-follows: 79-32,271.(a) For any taxable year commencing after
678-December 31, 2014, and ending prior to January 1, 2025 2024, a credit
679-shall be allowed against the tax imposed by the Kansas income tax act
680-on the Kansas taxable income of an individual income taxpayer who
681-purchased food in this state, had federal adjusted gross income for the
682-tax year that did not exceed $30,615, and meets the qualifications in
683-subsections (b) and (c).
684-(b) During the entire tax year a taxpayer filing single, head of
685-household, or married filing separate, or the taxpayer and the taxpayer's
686-spouse if married filing jointly, must be domiciled in this state. For
687-purposes of this credit, "domicile" shall not include any correctional
688-facility, or portion thereof, as defined in K.S.A. 75-5202, and
689-amendments thereto, any juvenile correctional facility, or portion
690-thereof, as defined in K.S.A. 38-2302, and amendments thereto, any
691-correctional facility of the federal bureau of prisons located in the state
692-of Kansas, or any city or county jail facility in the state of Kansas.
693-(c) During the entire tax year a taxpayer filing single, head of
694-household, or married filing separate, or the taxpayer or the taxpayer's
695-spouse if married filing jointly, must be either: (1) A person having a
696-disability, regardless of age; (2) a person without a disability who is 55
697-years of age or older; or (3) a person without a disability who is
698-younger than 55 years of age who claims an exemption for one or more
699-dependent children under 18 years of age.
700-(d) The amount of the credit shall be $125 for every exemption
701-claimed on the taxpayer's federal income tax return, except that no
702-exemption shall be counted for a dependent unless the dependent is a
703-child under 18 years of age.
704-(e) The credit allowed under this provision shall be applied against
705-the taxpayer's income tax liability after all other credits allowed under
706-the income tax act. It shall not be refundable and may not be carried
707-forward.
708-(f) (1) Every taxpayer claiming the credit shall supply the division
709-in support of a claim, reasonable proof of domicile, age and disability.
710-(2) A claim alleging disability shall be supported by a report of the
711-examining physician of the claimant with a statement or certificate that
712-the applicant has a disability as defined in subsection (g).
713-(g) "Disability" means: (1) Inability to engage in any substantial
714-gainful activity by reason of any medically determinable physical or
715-mental impairment which can be expected to result in death or has
716-lasted or can be expected to last for a continuous period of not less than
717-12 months, and an individual shall be determined to be under a
718-disability only if the physical or mental impairment or impairments are
719-of such severity that the individual is not only unable to do the
720-individual's previous work but cannot, considering age, education and
721-work experience, engage in any other kind of substantial gainful work
722-which exists in the national economy, regardless of whether such work
723-exists in the immediate area in which the individual lives or whether a
724-specific job vacancy exists for the individual, or whether the individual H Sub for SENATE BILL No. 169—page 13
725-would be hired if application was made for work. For purposes of this
726-paragraph, with respect to any individual, "work which exists in the
727-national economy" means work which exists in significant numbers
728-either in the region where the individual lives or in several regions of
729-the country; and "physical or mental impairment" means an impairment
730-that results from anatomical, physiological or psychological
731-abnormalities which are demonstrable by medically acceptable clinical
732-and laboratory diagnostic techniques; or
733-(2) blindness and inability by reason of blindness to engage in
734-substantial gainful activity requiring skills or abilities comparable to
735-those of any gainful activity in which the individual has previously
736-engaged with some regularity and over a substantial period of time. For
737-purposes of this paragraph, "blindness" means central visual acuity of
192+(e) Notwithstanding the provisions of subsections (a) and (b): (1) For
193+tax years 2016 and 2017, married individuals filing joint returns with
194+taxable income of $12,500 or less, and all other individuals with taxable
195+income of $5,000 or less, shall have a tax liability of zero; and (2) for tax
196+year years 2018, and all tax years thereafter through 2023, married
197+individuals filing joint returns with taxable income of $5,000 or less, and
198+all other individuals with taxable income of $2,500 or less, shall have a tax
199+liability of zero.
200+(f) No taxpayer shall be assessed penalties and interest arising from
201+the underpayment of taxes due to changes to the rates in subsection (a) that
202+became law on July 1, 2017, so long as such underpayment is rectified on
203+or before April 17, 2018.
204+Sec. 2. K.S.A. 2022 Supp. 79-32,110 is hereby repealed.
205+1
206+2
207+3
208+4
209+5
210+6
211+7
212+8
213+9
214+10
215+11
216+12
217+13
218+14
219+15
220+16
221+17
222+18
223+19
738224 20
739-/200 or less in the better eye with the use of a correcting lens. An eye
740-which is accompanied by a limitation in the fields of vision such that
741-the widest diameter of the visual field subtends an angle no greater than
742-20 degrees shall be considered for the purpose of this paragraph as
743-having a central visual acuity of
744-20
745-/200 or less.
746-(h) The secretary of revenue is hereby authorized to adopt such
747-rules and regulations as may be necessary for the administration of the
748-provisions of this section.
749-Sec. 8. K.S.A. 2022 Supp. 79-3603 is hereby amended to read as
750-follows: 79-3603. For the privilege of engaging in the business of
751-selling tangible personal property at retail in this state or rendering or
752-furnishing any of the services taxable under this act, there is hereby
753-levied and there shall be collected and paid a tax at the rate of 6.5%. On
754-and after January 1, 2023, 17% and on and after January 1, 2025
755-January 1, 2024, 18% of the tax rate imposed pursuant to this section
756-and the rate provided in K.S.A. 2022 Supp. 79-3603d, and amendments
757-thereto, shall be levied for the state highway fund, the state highway
758-fund purposes and those purposes specified in K.S.A. 68-416, and
759-amendments thereto, and all revenue collected and received from such
760-tax levy shall be deposited in the state highway fund.
761-Within a redevelopment district established pursuant to K.S.A. 74-
762-8921, and amendments thereto, there is hereby levied and there shall be
763-collected and paid an additional tax at the rate of 2% until the earlier of
764-the date the bonds issued to finance or refinance the redevelopment
765-project have been paid in full or the final scheduled maturity of the first
766-series of bonds issued to finance any part of the project.
767-Such tax shall be imposed upon:
768-(a) The gross receipts received from the sale of tangible personal
769-property at retail within this state;
770-(b) the gross receipts from intrastate, interstate or international
771-telecommunications services and any ancillary services sourced to this
772-state in accordance with K.S.A. 79-3673, and amendments thereto,
773-except that telecommunications service does not include: (1) Any
774-interstate or international 800 or 900 service; (2) any interstate or
775-international private communications service as defined in K.S.A. 79-
776-3673, and amendments thereto; (3) any value-added nonvoice data
777-service; (4) any telecommunication service to a provider of
778-telecommunication services which will be used to render
779-telecommunications services, including carrier access services; or (5)
780-any service or transaction defined in this section among entities
781-classified as members of an affiliated group as provided by section
782-1504 of the federal internal revenue code of 1986, as in effect on
783-January 1, 2001;
784-(c) the gross receipts from the sale or furnishing of gas, water,
785-electricity and heat, which sale is not otherwise exempt from taxation
786-under the provisions of this act, and whether furnished by municipally H Sub for SENATE BILL No. 169—page 14
787-or privately owned utilities, except that, on and after January 1, 2006,
788-for sales of gas, electricity and heat delivered through mains, lines or
789-pipes to residential premises for noncommercial use by the occupant of
790-such premises, and for agricultural use and also, for such use, all sales
791-of propane gas, the state rate shall be 0%; and for all sales of propane
792-gas, LP gas, coal, wood and other fuel sources for the production of
793-heat or lighting for noncommercial use of an occupant of residential
794-premises, the state rate shall be 0%, but such tax shall not be levied and
795-collected upon the gross receipts from: (1) The sale of a rural water
796-district benefit unit; (2) a water system impact fee, system enhancement
797-fee or similar fee collected by a water supplier as a condition for
798-establishing service; or (3) connection or reconnection fees collected by
799-a water supplier;
800-(d) the gross receipts from the sale of meals or drinks furnished at
801-any private club, drinking establishment, catered event, restaurant,
802-eating house, dining car, hotel, drugstore or other place where meals or
803-drinks are regularly sold to the public;
804-(e) the gross receipts from the sale of admissions to any place
805-providing amusement, entertainment or recreation services including
806-admissions to state, county, district and local fairs, but such tax shall
807-not be levied and collected upon the gross receipts received from sales
808-of admissions to any cultural and historical event which occurs
809-triennially;
810-(f) the gross receipts from the operation of any coin-operated
811-device dispensing or providing tangible personal property, amusement
812-or other services except laundry services, whether automatic or
813-manually operated;
814-(g) the gross receipts from the service of renting of rooms by
815-hotels, as defined by K.S.A. 36-501, and amendments thereto, or by
816-accommodation brokers, as defined by K.S.A. 12-1692, and
817-amendments thereto, but such tax shall not be levied and collected upon
818-the gross receipts received from sales of such service to the federal
819-government and any agency, officer or employee thereof in association
820-with the performance of official government duties;
821-(h) the gross receipts from the service of renting or leasing of
822-tangible personal property except such tax shall not apply to the renting
823-or leasing of machinery, equipment or other personal property owned
824-by a city and purchased from the proceeds of industrial revenue bonds
825-issued prior to July 1, 1973, in accordance with the provisions of
826-K.S.A. 12-1740 through 12-1749, and amendments thereto, and any
827-city or lessee renting or leasing such machinery, equipment or other
828-personal property purchased with the proceeds of such bonds who shall
829-have paid a tax under the provisions of this section upon sales made
830-prior to July 1, 1973, shall be entitled to a refund from the sales tax
831-refund fund of all taxes paid thereon;
832-(i) the gross receipts from the rendering of dry cleaning, pressing,
833-dyeing and laundry services except laundry services rendered through a
834-coin-operated device whether automatic or manually operated;
835-(j) the gross receipts from the rendering of the services of washing
836-and washing and waxing of vehicles;
837-(k) the gross receipts from cable, community antennae and other
838-subscriber radio and television services;
839-(l) (1) except as otherwise provided by paragraph (2), the gross
840-receipts received from the sales of tangible personal property to all
841-contractors, subcontractors or repairmen for use by them in erecting
842-structures, or building on, or otherwise improving, altering, or repairing
843-real or personal property.
844-(2) Any such contractor, subcontractor or repairman who
845-maintains an inventory of such property both for sale at retail and for H Sub for SENATE BILL No. 169—page 15
846-use by them for the purposes described by paragraph (1) shall be
847-deemed a retailer with respect to purchases for and sales from such
848-inventory, except that the gross receipts received from any such sale,
849-other than a sale at retail, shall be equal to the total purchase price paid
850-for such property and the tax imposed thereon shall be paid by the
851-deemed retailer;
852-(m) the gross receipts received from fees and charges by public
853-and private clubs, drinking establishments, organizations and
854-businesses for participation in sports, games and other recreational
855-activities, but such tax shall not be levied and collected upon the gross
856-receipts received from: (1) Fees and charges by any political
857-subdivision, by any organization exempt from property taxation
858-pursuant to K.S.A. 79-201 Ninth, and amendments thereto, or by any
859-youth recreation organization exclusively providing services to persons
860-18 years of age or younger which is exempt from federal income
861-taxation pursuant to section 501(c)(3) of the federal internal revenue
862-code of 1986, for participation in sports, games and other recreational
863-activities; and (2) entry fees and charges for participation in a special
864-event or tournament sanctioned by a national sporting association to
865-which spectators are charged an admission which is taxable pursuant to
866-subsection (e);
867-(n) the gross receipts received from dues charged by public and
868-private clubs, drinking establishments, organizations and businesses,
869-payment of which entitles a member to the use of facilities for
870-recreation or entertainment, but such tax shall not be levied and
871-collected upon the gross receipts received from: (1) Dues charged by
872-any organization exempt from property taxation pursuant to K.S.A. 79-
873-201 Eighth and Ninth, and amendments thereto; and (2) sales of
874-memberships in a nonprofit organization which is exempt from federal
875-income taxation pursuant to section 501(c)(3) of the federal internal
876-revenue code of 1986, and whose purpose is to support the operation of
877-a nonprofit zoo;
878-(o) the gross receipts received from the isolated or occasional sale
879-of motor vehicles or trailers but not including: (1) The transfer of motor
880-vehicles or trailers by a person to a corporation or limited liability
881-company solely in exchange for stock securities or membership interest
882-in such corporation or limited liability company; (2) the transfer of
883-motor vehicles or trailers by one corporation or limited liability
884-company to another when all of the assets of such corporation or
885-limited liability company are transferred to such other corporation or
886-limited liability company; or (3) the sale of motor vehicles or trailers
887-which are subject to taxation pursuant to the provisions of K.S.A. 79-
888-5101 et seq., and amendments thereto, by an immediate family member
889-to another immediate family member. For the purposes of paragraph
890-(3), immediate family member means lineal ascendants or descendants,
891-and their spouses. Any amount of sales tax paid pursuant to the Kansas
892-retailers sales tax act on the isolated or occasional sale of motor
893-vehicles or trailers on and after July 1, 2004, which the base for
894-computing the tax was the value pursuant to K.S.A. 79-5105(a), (b)(1)
895-and (b)(2), and amendments thereto, when such amount was higher
896-than the amount of sales tax which would have been paid under the law
897-as it existed on June 30, 2004, shall be refunded to the taxpayer
898-pursuant to the procedure prescribed by this section. Such refund shall
899-be in an amount equal to the difference between the amount of sales tax
900-paid by the taxpayer and the amount of sales tax which would have
901-been paid by the taxpayer under the law as it existed on June 30, 2004.
902-Each claim for a sales tax refund shall be verified and submitted not
903-later than six months from the effective date of this act to the director
904-of taxation upon forms furnished by the director and shall be H Sub for SENATE BILL No. 169—page 16
905-accompanied by any additional documentation required by the director.
906-The director shall review each claim and shall refund that amount of
907-tax paid as provided by this act. All such refunds shall be paid from the
908-sales tax refund fund, upon warrants of the director of accounts and
909-reports pursuant to vouchers approved by the director of taxation or the
910-director's designee. No refund for an amount less than $10 shall be paid
911-pursuant to this act. In determining the base for computing the tax on
912-such isolated or occasional sale, the fair market value of any motor
913-vehicle or trailer traded in by the purchaser to the seller may be
914-deducted from the selling price;
915-(p) the gross receipts received for the service of installing or
916-applying tangible personal property which when installed or applied is
917-not being held for sale in the regular course of business, and whether or
918-not such tangible personal property when installed or applied remains
919-tangible personal property or becomes a part of real estate, except that
920-no tax shall be imposed upon the service of installing or applying
921-tangible personal property in connection with the original construction
922-of a building or facility, the original construction, reconstruction,
923-restoration, remodeling, renovation, repair or replacement of a
924-residence or the construction, reconstruction, restoration, replacement
925-or repair of a bridge or highway.
926-For the purposes of this subsection:
927-(1) "Original construction" means the first or initial construction
928-of a new building or facility. The term "original construction" shall
929-include the addition of an entire room or floor to any existing building
930-or facility, the completion of any unfinished portion of any existing
931-building or facility and the restoration, reconstruction or replacement of
932-a building, facility or utility structure damaged or destroyed by fire,
933-flood, tornado, lightning, explosion, windstorm, ice loading and
934-attendant winds, terrorism or earthquake, but such term, except with
935-regard to a residence, shall not include replacement, remodeling,
936-restoration, renovation or reconstruction under any other
937-circumstances;
938-(2) "building" means only those enclosures within which
939-individuals customarily are employed, or which are customarily used to
940-house machinery, equipment or other property, and including the land
941-improvements immediately surrounding such building;
942-(3) "facility" means a mill, plant, refinery, oil or gas well, water
943-well, feedlot or any conveyance, transmission or distribution line of any
944-cooperative, nonprofit, membership corporation organized under or
945-subject to the provisions of K.S.A. 17-4601 et seq., and amendments
946-thereto, or municipal or quasi-municipal corporation, including the land
947-improvements immediately surrounding such facility;
948-(4) "residence" means only those enclosures within which
949-individuals customarily live;
950-(5) "utility structure" means transmission and distribution lines
951-owned by an independent transmission company or cooperative, the
952-Kansas electric transmission authority or natural gas or electric public
953-utility; and
954-(6) "windstorm" means straight line winds of at least 80 miles per
955-hour as determined by a recognized meteorological reporting agency or
956-organization;
957-(q) the gross receipts received for the service of repairing,
958-servicing, altering or maintaining tangible personal property which
959-when such services are rendered is not being held for sale in the regular
960-course of business, and whether or not any tangible personal property is
961-transferred in connection therewith. The tax imposed by this subsection
962-shall be applicable to the services of repairing, servicing, altering or
963-maintaining an item of tangible personal property which has been and H Sub for SENATE BILL No. 169—page 17
964-is fastened to, connected with or built into real property;
965-(r) the gross receipts from fees or charges made under service or
966-maintenance agreement contracts for services, charges for the providing
967-of which are taxable under the provisions of subsection (p) or (q);
968-(s) on and after January 1, 2005, the gross receipts received from
969-the sale of prewritten computer software and the sale of the services of
970-modifying, altering, updating or maintaining prewritten computer
971-software, whether the prewritten computer software is installed or
972-delivered electronically by tangible storage media physically
973-transferred to the purchaser or by load and leave;
974-(t) the gross receipts received for telephone answering services;
975-(u) the gross receipts received from the sale of prepaid calling
976-service and prepaid wireless calling service as defined in K.S.A. 79-
977-3673, and amendments thereto;
978-(v) all sales of bingo cards, bingo faces and instant bingo tickets
979-by licensees under K.S.A. 75-5171 et seq., and amendments thereto,
980-shall be exempt from taxes imposed pursuant to this section;
981-(w) all sales of charitable raffle tickets in accordance with K.S.A.
982-75-5171 et seq., and amendments thereto, shall be exempt from taxes
983-imposed pursuant to this section; and
984-(x) commencing on January 1, 2023, and thereafter, the state rate
985-on the gross receipts from the sale of food and food ingredients shall be
986-as set forth in K.S.A. 2022 Supp. 79-3603d, and amendments thereto.
987-Sec. 9. K.S.A. 2022 Supp. 79-3603d is hereby amended to read as
988-follows: 79-3603d. (a) There is hereby levied and there shall be
989-collected and paid a tax upon the gross receipts from the sale of food
990-and food ingredients. The rate of tax shall be as follows:
991-(1) Commencing on January 1, 2023, at the rate of 4%; and
992-(2) commencing on January 1, 2024, at the rate of 2%; and
993-(3) commencing on January 1, 2025, and thereafter, at the rate of
994-0%.
995-(b) The provisions of this section shall not apply to prepared food
996-unless sold without eating utensils provided by the seller and described
997-below:
998-(1) Food sold by a seller whose proper primary NAICS
999-classification is manufacturing in sector 311, except subsector 3118
1000-(bakeries);
1001-(2) (A) food sold in an unheated state by weight or volume as a
1002-single item; or
1003-(B) only meat or seafood sold in an unheated state by weight or
1004-volume as a single item;
1005-(3) bakery items, including bread, rolls, buns, biscuits, bagels,
1006-croissants, pastries, donuts, danish, cakes, tortes, pies, tarts, muffins,
1007-bars, cookies and tortillas; or
1008-(4) food sold that ordinarily requires additional cooking, as
1009-opposed to just reheating, by the consumer prior to consumption.
1010-(c) The provisions of this section shall be a part of and
1011-supplemental to the Kansas retailers' sales tax act.
1012-Sec. 10. K.S.A. 2022 Supp. 79-3620 is hereby amended to read as
1013-follows: 79-3620. (a) All revenue collected or received by the director
1014-of taxation from the taxes imposed by this act shall be remitted to the
1015-state treasurer in accordance with the provisions of K.S.A. 75-4215,
1016-and amendments thereto. Upon receipt of each such remittance, the
1017-state treasurer shall deposit the entire amount in the state treasury, less
1018-amounts withheld as provided in subsection (b) and amounts credited
1019-as provided in subsections (c), (d) and (e), to the credit of the state
1020-general fund.
1021-(b) A refund fund, designated as "sales tax refund fund" not to
1022-exceed $100,000 shall be set apart and maintained by the director from H Sub for SENATE BILL No. 169—page 18
1023-sales tax collections and estimated tax collections and held by the state
1024-treasurer for prompt payment of all sales tax refunds. Such fund shall
1025-be in such amount, within the limit set by this section, as the director
1026-shall determine is necessary to meet current refunding requirements
1027-under this act. In the event such fund as established by this section is, at
1028-any time, insufficient to provide for the payment of refunds due
1029-claimants thereof, the director shall certify the amount of additional
1030-funds required to the director of accounts and reports who shall
1031-promptly transfer the required amount from the state general fund to the
1032-sales tax refund fund, and notify the state treasurer, who shall make
1033-proper entry in the records.
1034-(c) (1) On January 1, 2023, the state treasurer shall credit 17% of
1035-the revenue collected and received from the tax imposed by K.S.A. 79-
1036-3603, and amendments thereto, at the rates provided in K.S.A. 79-3603,
1037-and amendments thereto, and K.S.A. 2022 Supp. 79-3603d, and
1038-amendments thereto, and deposited as provided by subsection (a),
1039-exclusive of amounts credited pursuant to subsection (d), in the state
1040-highway fund.
1041-(2) On January 1, 2025 January 1, 2024, and thereafter, the state
1042-treasurer shall credit 18% of the revenue collected and received from
1043-the tax imposed by K.S.A. 79-3603, and amendments thereto, at the
1044-rates provided in K.S.A. 79-3603, and amendments thereto, and K.S.A.
1045-2022 Supp. 79-3603d, and amendments thereto, and deposited as
1046-provided by subsection (a), exclusive of amounts credited pursuant to
1047-subsection (d), in the state highway fund.
1048-(d) The state treasurer shall credit all revenue collected or received
1049-from the tax imposed by K.S.A. 79-3603, and amendments thereto, as
1050-certified by the director, from taxpayers doing business within that
1051-portion of a STAR bond project district occupied by a STAR bond
1052-project or taxpayers doing business with such entity financed by a
1053-STAR bond project as defined in K.S.A. 12-17,162, and amendments
1054-thereto, that was determined by the secretary of commerce to be of
1055-statewide as well as local importance or will create a major tourism
1056-area for the state or the project was designated as a STAR bond project
1057-as defined in K.S.A. 12-17,162, and amendments thereto, to the city
1058-bond finance fund, which fund is hereby created. The provisions of this
1059-subsection shall expire when the total of all amounts credited hereunder
1060-and under K.S.A. 79-3710(d), and amendments thereto, is sufficient to
1061-retire the special obligation bonds issued for the purpose of financing
1062-all or a portion of the costs of such STAR bond project.
1063-(e) All revenue certified by the director of taxation as having been
1064-collected or received from the tax imposed by K.S.A. 79-3603(c), and
1065-amendments thereto, on the sale or furnishing of gas, water, electricity
1066-and heat for use or consumption within the intermodal facility district
1067-described in this subsection, shall be credited by the state treasurer to
1068-the state highway fund. Such revenue may be transferred by the
1069-secretary of transportation to the rail service improvement fund
1070-pursuant to law. The provisions of this subsection shall take effect upon
1071-certification by the secretary of transportation that a notice to proceed
1072-has been received for the construction of the improvements within the
1073-intermodal facility district, but not later than December 31, 2010, and
1074-shall expire when the secretary of revenue determines that the total of
1075-all amounts credited hereunder and pursuant to K.S.A. 79-3710(e), and
1076-amendments thereto, is equal to $53,300,000, but not later than
1077-December 31, 2045. Thereafter, all revenues shall be collected and
1078-distributed in accordance with applicable law. For all tax reporting
1079-periods during which the provisions of this subsection are in effect,
1080-none of the exemptions contained in K.S.A. 79-3601 et seq., and
1081-amendments thereto, shall apply to the sale or furnishing of any gas, H Sub for SENATE BILL No. 169—page 19
1082-water, electricity and heat for use or consumption within the intermodal
1083-facility district. As used in this subsection, "intermodal facility district"
1084-shall consist of an intermodal transportation area as defined by K.S.A.
1085-12-1770a(oo), and amendments thereto, located in Johnson county
1086-within the polygonal-shaped area having Waverly Road as the eastern
1087-boundary, 191
1088-st
1089- Street as the southern boundary, Four Corners Road as
1090-the western boundary, and Highway 56 as the northern boundary, and
1091-the polygonal-shaped area having Poplar Road as the eastern boundary,
1092-183
1093-rd
1094- Street as the southern boundary, Waverly Road as the western
1095-boundary, and the BNSF mainline track as the northern boundary, that
1096-includes capital investment in an amount exceeding $150 million for
1097-the construction of an intermodal facility to handle the transfer, storage
1098-and distribution of freight through railway and trucking operations.
1099-Sec. 11. K.S.A. 2022 Supp. 79-3703 is hereby amended to read as
1100-follows: 79-3703. (a) There is hereby levied and there shall be collected
1101-from every person in this state a tax or excise for the privilege of using,
1102-storing, or consuming within this state any article of tangible personal
1103-property. Such tax shall be levied and collected in an amount equal to
1104-the consideration paid by the taxpayer multiplied by the rate of 6.5%.
1105-(b) Commencing on January 1, 2023, and thereafter, the state rate
1106-on the amount equal to the consideration paid by the taxpayer from the
1107-sale of food and food ingredients as provided in K.S.A. 79-3603, and
1108-amendments thereto, shall be as set forth in K.S.A. 2022 Supp. 79-
1109-3603d, and amendments thereto.
1110-(c) On and after January 1, 2023, 17% and On and after January 1,
1111-2025 January 1, 2024, 18% of the tax rate imposed pursuant to this
1112-section and the rate provided in K.S.A. 2022 Supp. 79-3603d, and
1113-amendments thereto, shall be levied for the state highway fund, the
1114-state highway fund purposes and those purposes specified in K.S.A. 68-
1115-416, and amendments thereto, and all revenue collected and received
1116-from such tax levy shall be deposited in the state highway fund.
1117-(d) Within a redevelopment district established pursuant to K.S.A.
1118-74-8921, and amendments thereto, there is hereby levied and there shall
1119-be collected and paid an additional tax of 2% until the earlier of: (1)
1120-The date the bonds issued to finance or refinance the redevelopment
1121-project undertaken in the district have been paid in full; or (2) the final
1122-scheduled maturity of the first series of bonds issued to finance the
1123-redevelopment project.
1124-(e) All property purchased or leased within or without this state
1125-and subsequently used, stored or consumed in this state shall be subject
1126-to the compensating tax if the same property or transaction would have
1127-been subject to the Kansas retailers' sales tax had the transaction been
1128-wholly within this state.
1129-Sec. 12. K.S.A. 2022 Supp. 79-3710 is hereby amended to read as
1130-follows: 79-3710. (a) All revenue collected or received by the director
1131-under the provisions of this act shall be remitted to the state treasurer in
1132-accordance with the provisions of K.S.A. 75-4215, and amendments
1133-thereto. Upon receipt of each such remittance, the state treasurer shall
1134-deposit the entire amount in the state treasury, less amounts set apart as
1135-provided in subsection (b) and amounts credited as provided in
1136-subsection (c), (d) and (e), to the credit of the state general fund.
1137-(b) A revolving fund, designated as "compensating tax refund
1138-fund" not to exceed $10,000 shall be set apart and maintained by the
1139-director from compensating tax collections and estimated tax
1140-collections and held by the state treasurer for prompt payment of all
1141-compensating tax refunds. Such fund shall be in such amount, within
1142-the limit set by this section, as the director shall determine is necessary
1143-to meet current refunding requirements under this act.
1144-(c) (1) On January 1, 2023, the state treasurer shall credit 17% of H Sub for SENATE BILL No. 169—page 20
1145-the revenue collected and received from the tax imposed by K.S.A. 79-
1146-3703, and amendments thereto, at the rates provided in K.S.A. 79-3703,
1147-and amendments thereto, and K.S.A. 2022 Supp. 79-3603d, and
1148-amendments thereto, and deposited as provided by subsection (a),
1149-exclusive of amounts credited pursuant to subsection (d), in the state
1150-highway fund.
1151-(2) On January 1, 2025 2024, and thereafter, the state treasurer
1152-shall credit 18% of the revenue collected and received from the tax
1153-imposed by K.S.A. 79-3703, and amendments thereto, at the rates
1154-provided in K.S.A. 79-3703, and amendments thereto, and K.S.A. 2022
1155-Supp. 79-3603d, and amendments thereto, and deposited as provided
1156-by subsection (a), exclusive of amounts credited pursuant to subsection
1157-(d), in the state highway fund.
1158-(d) The state treasurer shall credit all revenue collected or received
1159-from the tax imposed by K.S.A. 79-3703, and amendments thereto, as
1160-certified by the director, from taxpayers doing business within that
1161-portion of a redevelopment district occupied by a redevelopment
1162-project that was determined by the secretary of commerce to be of
1163-statewide as well as local importance or will create a major tourism
1164-area for the state as defined in K.S.A. 12-1770a, and amendments
1165-thereto, to the city bond finance fund created by K.S.A. 79-3620(d),
1166-and amendments thereto. The provisions of this subsection shall expire
1167-when the total of all amounts credited hereunder and under K.S.A. 79-
1168-3620(d), and amendments thereto, is sufficient to retire the special
1169-obligation bonds issued for the purpose of financing all or a portion of
1170-the costs of such redevelopment project.
1171-This subsection shall not apply to a project designated as a special
1172-bond project as defined in K.S.A. 12-1770a(z), and amendments
1173-thereto.
1174-(e) All revenue certified by the director of taxation as having been
1175-collected or received from the tax imposed by K.S.A. 79-3603(c), and
1176-amendments thereto, on the sale or furnishing of gas, water, electricity
1177-and heat for use or consumption within the intermodal facility district
1178-described in this subsection, shall be credited by the state treasurer to
1179-the state highway fund. Such revenue may be transferred by the
1180-secretary of transportation to the rail service improvement fund
1181-pursuant to law. The provisions of this subsection shall take effect upon
1182-certification by the secretary of transportation that a notice to proceed
1183-has been received for the construction of the improvements within the
1184-intermodal facility district, but not later than December 31, 2010, and
1185-shall expire when the secretary of revenue determines that the total of
1186-all amounts credited hereunder and pursuant to K.S.A. 79-3620(e), and
1187-amendments thereto, is equal to $53,300,000, but not later than
1188-December 31, 2045. Thereafter, all revenues shall be collected and
1189-distributed in accordance with applicable law. For all tax reporting
1190-periods during which the provisions of this subsection are in effect,
1191-none of the exemptions contained in K.S.A. 79-3601 et seq., and
1192-amendments thereto, shall apply to the sale or furnishing of any gas,
1193-water, electricity and heat for use or consumption within the intermodal
1194-facility district. As used in this subsection, "intermodal facility district"
1195-shall consist of an intermodal transportation area as defined by K.S.A.
1196-12-1770a(oo), and amendments thereto, located in Johnson county
1197-within the polygonal-shaped area having Waverly Road as the eastern
1198-boundary, 191
1199-st
1200- Street as the southern boundary, Four Corners Road as
1201-the western boundary, and Highway 56 as the northern boundary, and
1202-the polygonal-shaped area having Poplar Road as the eastern boundary,
1203-183
1204-rd
1205- Street as the southern boundary, Waverly Road as the western
1206-boundary, and the BNSF mainline track as the northern boundary, that
1207-includes capital investment in an amount exceeding $150 million for H Sub for SENATE BILL No. 169—page 21
1208-the construction of an intermodal facility to handle the transfer, storage
1209-and distribution of freight through railway and trucking operations.
1210-Sec. 13. K.S.A. 79-1107 and 79-1108 and K.S.A. 2022 Supp. 74-
1211-50,321, 79-201x, 79-32,110, 79-32,117, as amended by section 5 of
1212-2023 House Bill No. 2197, 79-32,119, 79-32,271, 79-3603, 79-3603d,
1213-79-3620, 79-3703 and 79-3710 are hereby repealed.
1214-Sec. 14. This act shall take effect and be in force from and after its
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248+Sec. 3. This act shall take effect and be in force from and after its
1215249 publication in the statute book.
1216-I hereby certify that the above BILL originated in the
1217-SENATE, and passed that body
1218-__________________________
1219-SENATE adopted
1220- Conference Committee Report ________________
1221-_________________________
1222-President of the Senate.
1223-_________________________
1224-Secretary of the Senate.
1225-
1226-Passed the HOUSE
1227- as amended _________________________
1228-HOUSE adopted
1229- Conference Committee Report ________________
1230-_________________________
1231-Speaker of the House.
1232-_________________________
1233-Chief Clerk of the House.
1234-APPROVED _____________________________
1235-_________________________
1236-Governor.
250+1
251+2