Kansas Senate Bill SB206 Latest Draft

                            Session of 2023
SENATE BILL No. 206
By Senators Holland and Francisco
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AN ACT concerning abortion; enacting the medical 
autonomy/accessibility and truth act; relating to the no taxpayer 
funding for abortion act and the woman's-right-to-know act; removing 
certain provisions thereof to allow for insurance coverage for abortions, 
provide tax benefits for abortion-related services and remove inaccurate 
statements regarding the risks of abortion; repealing the pain-capable 
unborn child act; amending K.S.A. 40-2,103, 40-19c09, 40-2246, 65-
6709, 65-6733, 65-6734, 65-6737, 76-3308 and 79-32,195 and K.S.A. 
2022 Supp. 79-32,117, 79-32,138, 79-32,182b and 79-32,261 and 
repealing the existing sections; also repealing K.S.A. 40-2,190, 40-
2,191, 65-6722, 65-6723, 65-6724 and 65-6725.
WHEREAS, The provisions of this act shall be known and may be 
cited as the medical autonomy/accessibility and truth act.
Now, therefore:
Be it enacted by the Legislature of the State of Kansas:
Section 1. K.S.A. 40-2,103 is hereby amended to read as follows: 40-
2,103. The requirements of K.S.A. 40-2,100, 40-2,101, 40-2,102, 40-
2,104, 40-2,105, 40-2,114, 40-2,160, 40-2,165 through 40-2,170, 40-2250, 
K.S.A. 40-2,105a, 40-2,105b, 40-2,184, 40-2,190, 40-2,194 and 40-2,210 
through 40-2,216, and amendments thereto, shall apply to all insurance 
policies, subscriber contracts or certificates of insurance delivered, 
renewed or issued for delivery within or outside of this state or used within 
this state by or for an individual who resides or is employed in this state.
Sec. 2. K.S.A. 40-19c09 is hereby amended to read as follows: 40-
19c09. (a) Corporations organized under the nonprofit medical and 
hospital service corporation act shall be subject to the provisions of the 
Kansas general corporation code, articles 60 through 74 of chapter 17 of 
the Kansas Statutes Annotated, and amendments thereto, applicable to 
nonprofit corporations, to the provisions of K.S.A. 40-214, 40-215, 40-
216, 40-218, 40-219, 40-222, 40-223, 40-224, 40-225, 40-229, 40-230, 40-
231, 40-235, 40-236, 40-237, 40-247, 40-248, 40-249, 40-250, 40-251, 40-
252, 40-2,100, 40-2,101, 40-2,102, 40-2,103, 40-2,104, 40-2,105, 40-
2,116, 40-2,117, 40-2,125, 40-2,153, 40-2,154, 40-2,160, 40-2,161, 40-
2,163 through 40-2,170, 40-2a01 et seq., 40-2111 through 40-2116, 40-
2215 through 40-2220, 40-2221a, 40-2221b, 40-2229, 40-2230, 40-2250, 
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40-2251, 40-2253, 40-2254, 40-2401 through 40-2421, and 40-3301 
through 40-3313 and K.S.A. 40-2,105a, 40-2,105b, 40-2,184, 40-2,190, 
40-2,194 and 40-2,210 through 40-2,216, and amendments thereto, except 
as the context otherwise requires, and shall not be subject to any other 
provisions of the insurance code except as expressly provided in this act.
(b) No policy, agreement, contract or certificate issued by a 
corporation to which this section applies shall contain a provision which 
excludes, limits or otherwise restricts coverage because medicaid benefits 
as permitted by title XIX of the social security act of 1965 are or may be 
available for the same accident or illness.
(c) Violation of subsection (b) shall be subject to the penalties 
prescribed by K.S.A. 40-2407 and 40-2411, and amendments thereto.
Sec. 3. K.S.A. 40-2246 is hereby amended to read as follows: 40-
2246. (a) A credit against the taxes otherwise due under the Kansas income 
tax act shall be allowed to an employer for amounts paid during the 
taxable year for purposes of this act on behalf of an eligible employee as 
defined in K.S.A. 40-2239, and amendments thereto, to provide health 
insurance or care and amounts contributed to health savings accounts of 
eligible covered employees, except that for taxable years commencing 
after December 31, 2013, no credit shall be allowed pursuant to this 
section for that portion of any amounts paid by an employer for healthcare 
expenditures, a health benefit plan, as defined in K.S.A. 65-6731, and 
amendments thereto, or amounts contributed to health savings accounts for 
the purchase of an optional rider for coverage of abortion in accordance 
with K.S.A. 40-2,190, and amendments thereto.
(b) (1) For employers that have established a small employer health 
benefit plan after December 31, 1999, but prior to January 1, 2005, the 
amount of the credit allowed by subsection (a) shall be $35 per month per 
eligible covered employee or 50% of the total amount paid by the 
employer during the taxable year, whichever is less, for the first two years 
of participation. In the third year, the credit shall be equal to 75% of the 
lesser of $35 per month per employee or 50% of the total amount paid by 
the employer during the taxable year. In the fourth year, the credit shall be 
equal to 50% of the lesser of $35 per month per employee or 50% of the 
total amount paid by the employer during the taxable year. In the fifth year, 
the credit shall be equal to 25% of the lesser of $35 per month per 
employee or 50% of the total amount paid by the employer during the 
taxable year. For the sixth and subsequent years, no credit shall be 
allowed.
(2) For employers that have established a small employer health 
benefit plan or made contributions to a health savings account of an 
eligible covered employee after December 31, 2004, the amount of credit 
allowed by subsection (a) shall be $70 per month per eligible covered 
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employee for the first 12 months of participation, $50 per month per 
eligible covered employee for the next 12 months of participation and $35 
per eligible covered employee for the next 12 months of participation. 
After 36 months of participation, no credit shall be allowed.
(c) If the credit allowed by this section is claimed, the amount of any 
deduction allowable under the Kansas income tax act for expenses 
described in this section shall be reduced by the dollar amount of the 
credit. The election to claim the credit shall be made at the time of filing 
the tax return in accordance with law. If the credit allowed by this section 
exceeds the taxes imposed under the Kansas income tax act for the taxable 
year, that portion of the credit which exceeds those taxes shall be refunded 
to the taxpayer.
(d) Any amount of expenses paid by an employer under this act shall 
not be included as income to the employee for purposes of the Kansas 
income tax act. If such expenses have been included in federal taxable 
income of the employee, the amount included shall be subtracted in 
arriving at state taxable income under the Kansas income tax act.
(e) The secretary of revenue shall promulgate rules and regulations to 
carry out the provisions of this section.
(f) This section shall apply to all taxable years commencing after 
December 31, 1999.
(g) For tax year 2013 and all tax years thereafter, the income tax 
credit provided by this section shall only be available to taxpayers subject 
to the income tax on corporations imposed pursuant to subsection (c) of 
K.S.A. 79-32,110(c), and amendments thereto, and shall be applied only 
against such taxpayer's corporate income tax liability.
Sec. 4. K.S.A. 65-6709 is hereby amended to read as follows: 65-
6709. No abortion shall be performed or induced without the voluntary 
and informed consent of the woman upon whom the abortion is to be 
performed or induced. Except in the case of a medical emergency, consent 
to an abortion is voluntary and informed only if:
(a) At least 24 hours before the abortion the physician who is to 
perform the abortion or the referring physician has informed the woman in 
writing, which shall be provided on white paper in a printed format in 
black ink with 12-point times new roman font, of:
(1) The following information concerning the physician who will 
perform the abortion;
(A) The name of such physician;
(B) the year in which such physician received a medical doctor's 
degree;
(C) the date on which such physician's employment commenced at 
the facility where the abortion is to be performed;
(D) whether any disciplinary action has been taken against such 
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physician by the state board of healing arts by marking either a box 
indicating "yes" or a box indicating "no" and if the box indicating "yes" is 
marked, then provide the website addresses to the board documentation for 
each disciplinary action;
(E) whether such physician has malpractice insurance by marking 
either a box indicating "yes" or a box indicating "no";
(F) whether such physician has clinical privileges at any hospital 
located within 30 miles of the facility where the abortion is to be 
performed by marking either a box indicating "yes" or a box indicating 
"no" and if the box indicating "yes" is marked, then provide the name of 
each such hospital and the date such privileges were issued;
(G) the name of any hospital where such physician has lost clinical 
privileges; and
(H) whether such physician is a resident of this state by marking 
either a box indicating "yes" or a box indicating "no";
(2) a description of the proposed abortion method;
(3) a description of risks related to the proposed abortion method, 
including risk of premature birth in future pregnancies, risk of breast 
cancer and risks to the woman's reproductive health and alternatives to the 
abortion that a reasonable patient would consider material to the decision 
of whether or not to undergo the abortion;
(4) the probable gestational age of the unborn child at the time the 
abortion is to be performed and that Kansas law requires the following: 
"No person shall perform or induce an abortion when the unborn child is 
viable unless such person is a physician and has a documented referral 
from another physician not financially associated with the physician 
performing or inducing the abortion and both physicians determine that: 
(1) The abortion is necessary to preserve the life of the pregnant woman; 
or (2) a continuation of the pregnancy will cause a substantial and 
irreversible physical impairment of a major bodily function of the pregnant 
woman." If the child is born alive, the attending physician has the legal 
obligation to take all reasonable steps necessary to maintain the life and 
health of the child;
(5)(4) the probable anatomical and physiological characteristics of the 
unborn child at the time the abortion is to be performed;
(6)(5) the contact information for counseling assistance for medically 
challenging pregnancies, the contact information for perinatal hospice 
services and a listing of websites for national perinatal assistance, 
including information regarding which entities provide such services free 
of charge;
(7)(6) the medical risks associated with carrying an unborn child to 
term; and
(8)(7) any need for anti-Rh immune globulin therapy, if she is Rh 
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negative, the likely consequences of refusing such therapy and the cost of 
the therapy.
(b) At least 24 hours before the abortion, the physician who is to 
perform the abortion, the referring physician or a qualified person has 
informed the woman in writing that:
(1) Medical assistance benefits may be available for prenatal care, 
childbirth and neonatal care, and that more detailed information on the 
availability of such assistance is contained in the printed materials given to 
her and described in K.S.A. 65-6710, and amendments thereto;
(2) the informational materials in K.S.A. 65-6710, and amendments 
thereto, are available in printed form and online, and describe the unborn 
child, list agencies which offer alternatives to abortion with a special 
section listing adoption services and list providers of free ultrasound 
services;
(3) the father of the unborn child is liable to assist in the support of 
her child, even in instances where he has offered to pay for the abortion 
except that in the case of rape this information may be omitted;
(4) the woman is free to withhold or withdraw her consent to the 
abortion at any time prior to invasion of the uterus without affecting her 
right to future care or treatment and without the loss of any state or 
federally-funded benefits to which she might otherwise be entitled;
(5) the abortion will terminate the life of a whole, separate, unique, 
living human being; and
(6) by no later than 20 weeks from fertilization, the unborn child has 
the physical structures necessary to experience pain. There is evidence that 
by 20 weeks from fertilization unborn children seek to evade certain 
stimuli in a manner that in an infant or an adult would be interpreted to be 
a response to pain. Anesthesia is routinely administered to unborn children 
who are 20 weeks from fertilization or older who undergo prenatal surgery.
(c) At least 30 minutes prior to the abortion procedure, prior to 
physical preparation for the abortion and prior to the administration of 
medication for the abortion, the woman shall meet privately with the 
physician who is to perform the abortion and such person's staff to ensure 
that she has an adequate opportunity to ask questions of and obtain 
information from the physician concerning the abortion.
(d) At least 24 hours before the abortion, the woman is given a copy 
of the informational materials described in K.S.A. 65-6710, and 
amendments thereto. If the woman asks questions concerning any of the 
information or materials, answers shall be provided to her in her own 
language.
(e) The woman certifies in writing on a form provided by the 
department, prior to the abortion, that the information required to be 
provided under subsections (a), (b) and (d) has been provided and that she 
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has met with the physician who is to perform the abortion on an individual 
basis as provided under subsection (c). All physicians who perform 
abortions shall report the total number of certifications received monthly 
to the department. The total number of certifications shall be reported by 
the physician as part of the written report made by the physician to the 
secretary of health and environment under K.S.A. 65-445, and 
amendments thereto. The department shall make the number of 
certifications received available on an annual basis.
(f) Prior to the performance of the abortion, the physician who is to 
perform the abortion or the physician's agent receives a copy of the written 
certification prescribed by subsection (e) of this section.
(g) The woman is not required to pay any amount for the abortion 
procedure until the 24-hour waiting period has expired.
(h) A physician who will use ultrasound equipment preparatory to or 
in the performance of the abortion, at least 30 minutes prior to the 
performance of the abortion:
(1) Informs the woman that she has the right to view the ultrasound 
image of her unborn child, at no additional expense to her;
(2) informs the woman that she has the right to receive a physical 
picture of the ultrasound image, at no additional expense to her;
(3) offers the woman the opportunity to view the ultrasound image 
and receive a physical picture of the ultrasound image;
(4) certifies in writing that the woman was offered the opportunity to 
view the ultrasound image and receive a physical picture of the ultrasound 
image at least 30 minutes prior to the performance of the abortion; and
(5) obtains the woman's signed acceptance or rejection of the 
opportunity to view the ultrasound image and receive a physical picture of 
the ultrasound image.
If the woman accepts the offer and requests to view the ultrasound 
image, receive a physical picture of the ultrasound image or both, her 
request shall be granted by the physician at no additional expense to the 
woman. The physician's certification shall be time-stamped at the time the 
opportunity to view the ultrasound image and receive a physical picture of 
the ultrasound image was offered.
(i) A physician who will use heart monitor equipment preparatory to 
or in the performance of the abortion, at least 30 minutes prior to the 
performance of the abortion:
(1) Informs the woman that she has the right to listen to the heartbeat 
of her unborn child, at no additional expense to her;
(2) offers the woman the opportunity to listen to the heartbeat of her 
unborn child;
(3) certifies in writing that the woman was offered the opportunity to 
listen to the heartbeat of her unborn child at least 30 minutes prior to the 
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performance of the abortion; and
(4) obtains the woman's signed acceptance or rejection of the 
opportunity to listen to the heartbeat of her unborn child.
If the woman accepts the offer and requests to listen to the heartbeat of 
her unborn child, her request shall be granted by the physician at no 
additional expense to the woman. The physician's certification shall be 
time-stamped at the time the opportunity to listen to the heartbeat of her 
unborn child was offered.
(j) The physician's certification required by subsections (h) and (i) 
together with the pregnant woman's signed acceptance or rejection of such 
offer shall be placed in the woman's medical file in the physician's office 
and kept for 10 years. However, in the case of a minor, the physician shall 
keep a copy of the certification and the signed acceptance or rejection in 
the minor's medical file for five years past the minor's majority, but in no 
event less than 10 years.
(k) Any private office, freestanding surgical outpatient clinic or other 
facility or clinic in which abortions are performed shall conspicuously post 
a sign in a location so as to be clearly visible to patients. The sign required 
pursuant to this subsection shall be printed with lettering that is legible and 
shall be at least three quarters of an inch boldfaced type. The sign shall 
include the address for the pregnancy resources website published and 
maintained by the department of health and environment, and the 
following text:
Notice: It is against the law for anyone, regardless of their relationship 
to you, to force you to have an abortion. By law, we cannot perform an 
abortion on you unless we have your freely given and voluntary consent. It 
is against the law to perform an abortion on you against your will. You 
have the right to contact any local or state law enforcement agency to 
receive protection from any actual or threatened physical abuse or 
violence. You have the right to change your mind at any time prior to the 
actual abortion and request that the abortion procedure cease. It is 
unlawful for anyone to make you have an abortion against your will, even 
if you are a minor. The father of your child must provide support for the 
child, even if he has offered to pay for an abortion. If you decide not to 
have an abortion, you may qualify for financial help for pregnancy, 
childbirth and newborn care. If you qualify, medicaid will pay or help pay 
the cost of doctor, clinic, hospital and other related medical expenses, 
including childbirth delivery services and care for your newborn baby. 
Many agencies are willing to provide assistance so that you may carry 
your child to term, and to assist you after your child's birth.
The provisions of this subsection shall not apply to any private office, 
freestanding surgical outpatient clinic or other facility or clinic which 
performs abortions only when necessary to prevent the death of the 
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pregnant woman.
(l) Any private office, freestanding surgical outpatient clinic or other 
facility or clinic in which abortions are performed that has a website shall 
publish an easily identifiable link on the homepage of such website that 
directly links to the department of health and environment's website that 
provides informed consent materials under the woman's-right-to-know act. 
Such link shall read: "The Kansas Department of Health and Environment 
maintains a website containing information about the development of the 
unborn child, as well as video of sonogram images of the unborn child at 
various stages of development. The Kansas Department of Health and 
Environment's website can be reached by clicking here."
(m) For purposes of this section:
(1) The term "human being" means an individual living member of 
the species of homo sapiens, including the unborn human being during the 
entire embryonic and fetal ages from fertilization to full gestation.
(2) The term "medically challenging pregnancy" means a pregnancy 
where the unborn child is diagnosed as having: (A) A severe anomaly; or 
(B) an illness, disease or defect which is invariably fatal.
Sec. 5. K.S.A. 65-6733 is hereby amended to read as follows: 65-
6733. Except to the extent required by federal law:
(a) , no moneys appropriated from the state general fund or from any 
special revenue fund shall be expended for any abortion;
(b) no tax credit shall be allowed against any income tax, premium or 
privilege tax liability and no exemption shall be granted from sales or 
compensating use tax for that portion of such amounts paid or incurred for 
an abortion, or that portion of such amounts paid or incurred for a health 
benefit plan, including premium assistance, for the purchase of an optional 
rider for coverage of abortion in accordance with K.S.A. 40-2,190, and 
amendments thereto;
(c) in the case of any tax-preferred trust or account, the purpose of 
which is to pay medical expenses of the account beneficiary, any amount 
paid or distributed from such an account for an abortion shall be included 
in the gross income of such beneficiary; and
(d) no health care services provided by any state agency, or any 
employee of a state agency while acting within the scope of such 
employee's employment, shall include abortion, nor shall money 
appropriated from the state general fund or from any special revenue fund 
be used to pay for the lease or operation of any facility in which abortions 
are performed.
Sec. 6. K.S.A. 65-6734 is hereby amended to read as follows: 65-
6734. No school district, employee or agent thereof, or educational service 
provider contracting with such school district shall provide abortion 
services. No school district shall permit any person or entity to offer, 
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sponsor or otherwise furnish in any manner any course materials or 
instruction relating to human sexuality or sexually transmitted diseases if 
such person or entity is an abortion services provider, or an employee, 
agent or volunteer of an abortion services provider.
Sec. 7. K.S.A. 65-6737 is hereby amended to read as follows: 65-
6737. No state agency shall discriminate against any individual or 
institutional health care entity on the basis that of whether or not such 
health care entity does not provide, pay for or refer provides, pays for or 
refers patients for abortions.
Sec. 8. K.S.A. 76-3308 is hereby amended to read as follows: 76-
3308.(a) The authority shall have all the powers necessary to carry out the 
purposes and provisions of this act, including, without limitation, the 
following powers to:
(1) Have the duties, privileges, immunities, rights, liabilities and 
disabilities of a body corporate and a political instrumentality of the state;
(2) have perpetual existence and succession;
(3) adopt, have and use a seal and to alter the same at its pleasure;
(4) sue and be sued in its own name;
(5) make and execute contracts, guarantees or any other instruments 
and agreements necessary or convenient for the exercise of its powers and 
functions including, without limitation, to make and execute contracts with 
hospitals or other health care businesses to operate and manage any or all 
of the hospital facilities or operations and to incur liabilities and secure the 
obligations of any entity or individual;
(6) borrow money and to issue bonds evidencing the same and pledge 
all or any part of the authority's assets therefor;
(7) purchase, lease, trade, exchange or otherwise acquire, maintain, 
hold, improve, mortgage, sell, lease and dispose of personal property, 
whether tangible or intangible, and any interest therein; and to purchase, 
lease, trade, exchange or otherwise acquire real property or any interest 
therein, and to maintain, hold, improve, mortgage, lease and otherwise 
transfer such real property, so long as such transactions do not conflict 
with the mission of the authority as specified in this act;
(8) incur or assume indebtedness to, and enter into contracts with the 
Kansas development finance authority, which is authorized to borrow 
money and provide financing for the authority;
(9) develop policies and procedures generally applicable to the 
procurement of goods, services and construction, based upon sound 
business practices;
(10) contract for and to accept any gifts, grants and loans of funds, 
property, or any other aid in any form from the federal government, the 
state, any state agency, or any other source, or any combination thereof, 
and to comply with the provisions of the terms and conditions thereof;
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(11) acquire space, equipment, services, supplies and insurance 
necessary to carry out the purposes of this act;
(12) deposit any moneys of the authority in any banking institution 
within or without the state or in any depository authorized to receive such 
deposits, one or more persons to act as custodians of the moneys of the 
authority, to give surety bonds in such amounts in form and for such 
purposes as the board requires;
(13) procure such insurance, participate in such insurance plans or 
provide such self insurance or both as it deems necessary or convenient to 
carry out the purposes and provisions of this act; the purchase of 
insurance, participation in an insurance plan or creation of a self-insurance 
fund by the authority shall not be deemed as a waiver or relinquishment of 
any sovereign immunity to which the authority or its officers, directors, 
employees or agents are otherwise entitled;
(14) appoint, supervise and set the salary and compensation of a 
president of the authority who shall be appointed by and serve at the 
pleasure of the board;
(15) fix, revise, charge and collect rates, rentals, fees and other 
charges for the services or facilities furnished by or on behalf of the 
authority, and to establish policies and procedures regarding any such 
service rendered for the use, occupancy or operation of any such facility; 
such charges and policies and procedures not to be subject to supervision 
or regulation by any commission, board, bureau or agency of the state; and
(16) do any and all things necessary or convenient to carry out the 
authority's purposes and exercise the powers given in this act.
(b) The authority may create, own in whole or in part, or otherwise 
acquire or dispose of any entity organized for a purpose related to or in 
support of the mission of the authority.
(c) The authority may participate in joint ventures with individuals, 
corporations, governmental bodies or agencies, partnerships, associations, 
insurers or other entities to facilitate any activities or programs consistent 
with the public purpose and intent of this act.
(d) The authority may create a nonprofit entity or entities for the 
purpose of soliciting, accepting and administering grants, outright gifts and 
bequests, endowment gifts and bequests and gifts and bequests in trust 
which entity or entities shall not engage in trust business.
(e) In carrying out any activities authorized by this act, the authority 
may provide appropriate assistance, including the making of loans and 
providing time of employees, to corporations, partnerships, associations, 
joint ventures or other entities, whether or not such corporations, 
partnerships, associations, joint ventures or other entities are owned or 
controlled in whole or in part, directly or indirectly, by the authority.
(f) Effective with the transfer date, all moneys of the authority shall 
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be deposited in one or more banks or trust companies in one or more 
special accounts. All banks and trust companies are authorized to give 
security for such deposits if required by the authority. The moneys in such 
accounts shall be paid out on a warrant or other orders of the treasurer of 
the authority or any such other person or persons as the authority may 
authorize to execute such warrants or orders.
(g) Notwithstanding any provision of law to the contrary, the 
authority, effective with the transfer date, may invest the authority's 
operating funds in any obligations or securities as authorized by the board. 
The board shall adopt written investment guidelines.
(h) The authority is authorized to negotiate contracts with one or 
more qualified parties to provide collection services. The selection of a 
collection services provider shall be based on responses to a request for 
proposals from qualified professional firms and shall be administered in 
accordance with policies adopted by the board.
(i) Notwithstanding any provision of law to the contrary, no abortion 
shall be performed, except in the event of a medical emergency, in any 
medical facility, hospital or clinic owned, leased or operated by the 
authority. The provisions of this subsection are not applicable to any 
member of the physician faculty of the university of Kansas school of 
medicine when such abortion is performed outside the scope of such 
member's employment on property not owned, leased or operated by the 
authority. As used in this subsection, "medical emergency" means a 
condition that, in reasonable medical judgment, so complicates the medical 
condition of the pregnant woman as to necessitate the immediate abortion 
of her pregnancy to avert the death of the woman or for which a delay 
necessary to comply with the applicable statutory requirements will create 
serious risk of substantial and irreversible physical impairment of a major 
bodily function. No condition shall be deemed a medical emergency if 
based on a claim or diagnosis that the woman will engage in conduct 
which would result in her death or in substantial and irreversible physical 
impairment of a major bodily function.
Sec. 9. K.S.A. 2022 Supp. 79-32,117 is hereby amended to read as 
follows: 79-32,117. (a) The Kansas adjusted gross income of an individual 
means such individual's federal adjusted gross income for the taxable year, 
with the modifications specified in this section.
(b) There shall be added to federal adjusted gross income:
(i) Interest income less any related expenses directly incurred in the 
purchase of state or political subdivision obligations, to the extent that the 
same is not included in federal adjusted gross income, on obligations of 
any state or political subdivision thereof, but to the extent that interest 
income on obligations of this state or a political subdivision thereof issued 
prior to January 1, 1988, is specifically exempt from income tax under the 
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laws of this state authorizing the issuance of such obligations, it shall be 
excluded from computation of Kansas adjusted gross income whether or 
not included in federal adjusted gross income. Interest income on 
obligations of this state or a political subdivision thereof issued after 
December 31, 1987, shall be excluded from computation of Kansas 
adjusted gross income whether or not included in federal adjusted gross 
income.
(ii) Taxes on or measured by income or fees or payments in lieu of 
income taxes imposed by this state or any other taxing jurisdiction to the 
extent deductible in determining federal adjusted gross income and not 
credited against federal income tax. This paragraph shall not apply to taxes 
imposed under the provisions of K.S.A. 79-1107 or 79-1108, and 
amendments thereto, for privilege tax year 1995, and all such years 
thereafter.
(iii) The federal net operating loss deduction, except that the federal 
net operating loss deduction shall not be added to an individual's federal 
adjusted gross income for tax years beginning after December 31, 2016.
(iv) Federal income tax refunds received by the taxpayer if the 
deduction of the taxes being refunded resulted in a tax benefit for Kansas 
income tax purposes during a prior taxable year. Such refunds shall be 
included in income in the year actually received regardless of the method 
of accounting used by the taxpayer. For purposes hereof, a tax benefit shall 
be deemed to have resulted if the amount of the tax had been deducted in 
determining income subject to a Kansas income tax for a prior year 
regardless of the rate of taxation applied in such prior year to the Kansas 
taxable income, but only that portion of the refund shall be included as 
bears the same proportion to the total refund received as the federal taxes 
deducted in the year to which such refund is attributable bears to the total 
federal income taxes paid for such year. For purposes of the foregoing 
sentence, federal taxes shall be considered to have been deducted only to 
the extent such deduction does not reduce Kansas taxable income below 
zero.
(v) The amount of any depreciation deduction or business expense 
deduction claimed on the taxpayer's federal income tax return for any 
capital expenditure in making any building or facility accessible to the 
handicapped, for which expenditure the taxpayer claimed the credit 
allowed by K.S.A. 79-32,177, and amendments thereto.
(vi) Any amount of designated employee contributions picked up by 
an employer pursuant to K.S.A. 12-5005, 20-2603, 74-4919 and 74-4965, 
and amendments thereto.
(vii) The amount of any charitable contribution made to the extent the 
same is claimed as the basis for the credit allowed pursuant to K.S.A. 79-
32,196, and amendments thereto.
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(viii) The amount of any costs incurred for improvements to a swine 
facility, claimed for deduction in determining federal adjusted gross 
income, to the extent the same is claimed as the basis for any credit 
allowed pursuant to K.S.A. 79-32,204, and amendments thereto.
(ix) The amount of any ad valorem taxes and assessments paid and 
the amount of any costs incurred for habitat management or construction 
and maintenance of improvements on real property, claimed for deduction 
in determining federal adjusted gross income, to the extent the same is 
claimed as the basis for any credit allowed pursuant to K.S.A. 79-32,203, 
and amendments thereto.
(x) Amounts received as nonqualified withdrawals, as defined by 
K.S.A. 75-643, and amendments thereto, if, at the time of contribution to a 
family postsecondary education savings account, such amounts were 
subtracted from the federal adjusted gross income pursuant to K.S.A. 79-
32,117(c)(xv), and amendments thereto, or if such amounts are not already 
included in the federal adjusted gross income.
(xi) The amount of any contribution made to the same extent the 
same is claimed as the basis for the credit allowed pursuant to K.S.A. 74-
50,154, and amendments thereto.
(xii) For taxable years commencing after December 31, 2004, 
amounts received as withdrawals not in accordance with the provisions of 
K.S.A. 74-50,204, and amendments thereto, if, at the time of contribution 
to an individual development account, such amounts were subtracted from 
the federal adjusted gross income pursuant to subsection (c)(xiii), or if 
such amounts are not already included in the federal adjusted gross 
income.
(xiii) The amount of any expenditures claimed for deduction in 
determining federal adjusted gross income, to the extent the same is 
claimed as the basis for any credit allowed pursuant to K.S.A. 79-32,217 
through 79-32,220 or 79-32,222, and amendments thereto.
(xiv) The amount of any amortization deduction claimed in 
determining federal adjusted gross income to the extent the same is 
claimed for deduction pursuant to K.S.A. 79-32,221, and amendments 
thereto.
(xv) The amount of any expenditures claimed for deduction in 
determining federal adjusted gross income, to the extent the same is 
claimed as the basis for any credit allowed pursuant to K.S.A. 79-32,223 
through 79-32,226, 79-32,228 through 79-32,231, 79-32,233 through 79-
32,236, 79-32,238 through 79-32,241, 79-32,245 through 79-32,248 or 79-
32,251 through 79-32,254, and amendments thereto.
(xvi) The amount of any amortization deduction claimed in 
determining federal adjusted gross income to the extent the same is 
claimed for deduction pursuant to K.S.A. 79-32,227, 79-32,232, 79-
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32,237, 79-32,249, 79-32,250 or 79-32,255, and amendments thereto.
(xvii) The amount of any amortization deduction claimed in 
determining federal adjusted gross income to the extent the same is 
claimed for deduction pursuant to K.S.A. 79-32,256, and amendments 
thereto.
(xviii) For taxable years commencing after December 31, 2006, the 
amount of any ad valorem or property taxes and assessments paid to a state 
other than Kansas or local government located in a state other than Kansas 
by a taxpayer who resides in a state other than Kansas, when the law of 
such state does not allow a resident of Kansas who earns income in such 
other state to claim a deduction for ad valorem or property taxes or 
assessments paid to a political subdivision of the state of Kansas in 
determining taxable income for income tax purposes in such other state, to 
the extent that such taxes and assessments are claimed as an itemized 
deduction for federal income tax purposes.
(xix) For taxable years beginning after December 31, 2012, and 
ending before January 1, 2017, the amount of any: (1) Loss from business 
as determined under the federal internal revenue code and reported from 
schedule C and on line 12 of the taxpayer's form 1040 federal individual 
income tax return; (2) loss from rental real estate, royalties, partnerships, S 
corporations, except those with wholly owned subsidiaries subject to the 
Kansas privilege tax, estates, trusts, residual interest in real estate 
mortgage investment conduits and net farm rental as determined under the 
federal internal revenue code and reported from schedule E and on line 17 
of the taxpayer's form 1040 federal individual income tax return; and (3) 
farm loss as determined under the federal internal revenue code and 
reported from schedule F and on line 18 of the taxpayer's form 1040 
federal income tax return; all to the extent deducted or subtracted in 
determining the taxpayer's federal adjusted gross income. For purposes of 
this subsection, references to the federal form 1040 and federal schedule 
C, schedule E, and schedule F, shall be to such form and schedules as they 
existed for tax year 2011, and as revised thereafter by the internal revenue 
service.
(xx) For taxable years beginning after December 31, 2012, and 
ending before January 1, 2017, the amount of any deduction for self-
employment taxes under section 164(f) of the federal internal revenue 
code as in effect on January 1, 2012, and amendments thereto, in 
determining the federal adjusted gross income of an individual taxpayer, to 
the extent the deduction is attributable to income reported on schedule C, 
E or F and on line 12, 17 or 18 of the taxpayer's form 1040 federal income 
tax return.
(xxi) For taxable years beginning after December 31, 2012, and 
ending before January 1, 2017, the amount of any deduction for pension, 
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profit sharing, and annuity plans of self-employed individuals under 
section 62(a)(6) of the federal internal revenue code as in effect on January 
1, 2012, and amendments thereto, in determining the federal adjusted gross 
income of an individual taxpayer.
(xxii) For taxable years beginning after December 31, 2012, and 
ending before January 1, 2017, the amount of any deduction for health 
insurance under section 162(l) of the federal internal revenue code as in 
effect on January 1, 2012, and amendments thereto, in determining the 
federal adjusted gross income of an individual taxpayer.
(xxiii) For taxable years beginning after December 31, 2012, and 
ending before January 1, 2017, the amount of any deduction for domestic 
production activities under section 199 of the federal internal revenue code 
as in effect on January 1, 2012, and amendments thereto, in determining 
the federal adjusted gross income of an individual taxpayer.
(xxiv) For taxable years commencing after December 31, 2013, that 
portion of the amount of any expenditure deduction claimed in 
determining federal adjusted gross income for expenses paid for medical 
care of the taxpayer or the taxpayer's spouse or dependents when such 
expenses were paid or incurred for an abortion, or for a health benefit plan, 
as defined in K.S.A. 65-6731, and amendments thereto, for the purchase of 
an optional rider for coverage of abortion in accordance with K.S.A. 40-
2,190, and amendments thereto, to the extent that such taxes and 
assessments are claimed as an itemized deduction for federal income tax 
purposes.
(xxv) For taxable years commencing after December 31, 2013, that 
portion of the amount of any expenditure deduction claimed in 
determining federal adjusted gross income for expenses paid by a taxpayer 
for health care when such expenses were paid or incurred for abortion 
coverage, a health benefit plan, as defined in K.S.A. 65-6731, and 
amendments thereto, when such expenses were paid or incurred for 
abortion coverage or amounts contributed to health savings accounts for 
such taxpayer's employees for the purchase of an optional rider for 
coverage of abortion in accordance with K.S.A. 40-2,190, and 
amendments thereto, to the extent that such taxes and assessments are 
claimed as a deduction for federal income tax purposes.
(xxvi) For all taxable years beginning after December 31, 2016, the 
amount of any charitable contribution made to the extent the same is 
claimed as the basis for the credit allowed pursuant to K.S.A. 72-4357, and 
amendments thereto, and is also claimed as an itemized deduction for 
federal income tax purposes.
(xxvii)(xxv) For all taxable years commencing after December 31, 
2020, the amount deducted by reason of a carryforward of disallowed 
business interest pursuant to section 163(j) of the federal internal revenue 
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code of 1986, as in effect on January 1, 2018.
(xxviii)(xxvi) For all taxable years beginning after December 31, 
2021, the amount of any contributions to, or earnings from, a first-time 
home buyer savings account if distributions from the account were not 
used to pay for expenses or transactions authorized pursuant to K.S.A. 
2022 Supp. 58-4904, and amendments thereto, or were not held for the 
minimum length of time required pursuant to K.S.A. 2022 Supp. 58-4904, 
and amendments thereto. Contributions to, or earnings from, such account 
shall also include any amount resulting from the account holder not 
designating a surviving transfer on death beneficiary pursuant to K.S.A. 
2022 Supp. 58-4904(e), and amendments thereto.
(c) There shall be subtracted from federal adjusted gross income:
(i) Interest or dividend income on obligations or securities of any 
authority, commission or instrumentality of the United States and its 
possessions less any related expenses directly incurred in the purchase of 
such obligations or securities, to the extent included in federal adjusted 
gross income but exempt from state income taxes under the laws of the 
United States.
(ii) Any amounts received which are included in federal adjusted 
gross income but which are specifically exempt from Kansas income 
taxation under the laws of the state of Kansas.
(iii) The portion of any gain or loss from the sale or other disposition 
of property having a higher adjusted basis for Kansas income tax purposes 
than for federal income tax purposes on the date such property was sold or 
disposed of in a transaction in which gain or loss was recognized for 
purposes of federal income tax that does not exceed such difference in 
basis, but if a gain is considered a long-term capital gain for federal 
income tax purposes, the modification shall be limited to that portion of 
such gain which is included in federal adjusted gross income.
(iv) The amount necessary to prevent the taxation under this act of 
any annuity or other amount of income or gain which was properly 
included in income or gain and was taxed under the laws of this state for a 
taxable year prior to the effective date of this act, as amended, to the 
taxpayer, or to a decedent by reason of whose death the taxpayer acquired 
the right to receive the income or gain, or to a trust or estate from which 
the taxpayer received the income or gain.
(v) The amount of any refund or credit for overpayment of taxes on 
or measured by income or fees or payments in lieu of income taxes 
imposed by this state, or any taxing jurisdiction, to the extent included in 
gross income for federal income tax purposes.
(vi) Accumulation distributions received by a taxpayer as a 
beneficiary of a trust to the extent that the same are included in federal 
adjusted gross income.
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(vii) Amounts received as annuities under the federal civil service 
retirement system from the civil service retirement and disability fund and 
other amounts received as retirement benefits in whatever form which 
were earned for being employed by the federal government or for service 
in the armed forces of the United States.
(viii) Amounts received by retired railroad employees as a 
supplemental annuity under the provisions of 45 U.S.C. §§ 228b(a) and 
228c(a)(1) et seq.
(ix) Amounts received by retired employees of a city and by retired 
employees of any board of such city as retirement allowances pursuant to 
K.S.A. 13-14,106, and amendments thereto, or pursuant to any charter 
ordinance exempting a city from the provisions of K.S.A. 13-14,106, and 
amendments thereto.
(x) For taxable years beginning after December 31, 1976, the amount 
of the federal tentative jobs tax credit disallowance under the provisions of 
26 U.S.C. § 280C. For taxable years ending after December 31, 1978, the 
amount of the targeted jobs tax credit and work incentive credit 
disallowances under 26 U.S.C. § 280C.
(xi) For taxable years beginning after December 31, 1986, dividend 
income on stock issued by Kansas venture capital, inc.
(xii) For taxable years beginning after December 31, 1989, amounts 
received by retired employees of a board of public utilities as pension and 
retirement benefits pursuant to K.S.A. 13-1246, 13-1246a and 13-1249, 
and amendments thereto.
(xiii) For taxable years beginning after December 31, 2004, amounts 
contributed to and the amount of income earned on contributions deposited 
to an individual development account under K.S.A. 74-50,201 et seq., and 
amendments thereto.
(xiv) For all taxable years commencing after December 31, 1996, that 
portion of any income of a bank organized under the laws of this state or 
any other state, a national banking association organized under the laws of 
the United States, an association organized under the savings and loan 
code of this state or any other state, or a federal savings association 
organized under the laws of the United States, for which an election as an 
S corporation under subchapter S of the federal internal revenue code is in 
effect, which accrues to the taxpayer who is a stockholder of such 
corporation and which is not distributed to the stockholders as dividends of 
the corporation. For taxable years beginning after December 31, 2012, and 
ending before January 1, 2017, the amount of modification under this 
subsection shall exclude the portion of income or loss reported on schedule 
E and included on line 17 of the taxpayer's form 1040 federal individual 
income tax return.
(xv) For all taxable years beginning after December 31, 2017, the 
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cumulative amounts not exceeding $3,000, or $6,000 for a married couple 
filing a joint return, for each designated beneficiary that are contributed to: 
(1) A family postsecondary education savings account established under 
the Kansas postsecondary education savings program or a qualified tuition 
program established and maintained by another state or agency or 
instrumentality thereof pursuant to section 529 of the internal revenue 
code of 1986, as amended, for the purpose of paying the qualified higher 
education expenses of a designated beneficiary; or (2) an achieving a 
better life experience (ABLE) account established under the Kansas ABLE 
savings program or a qualified ABLE program established and maintained 
by another state or agency or instrumentality thereof pursuant to section 
529A of the internal revenue code of 1986, as amended, for the purpose of 
saving private funds to support an individual with a disability. The terms 
and phrases used in this paragraph shall have the meaning respectively 
ascribed thereto by the provisions of K.S.A. 75-643 and 75-652, and 
amendments thereto, and the provisions of such sections are hereby 
incorporated by reference for all purposes thereof.
(xvi) For all taxable years beginning after December 31, 2004, 
amounts received by taxpayers who are or were members of the armed 
forces of the United States, including service in the Kansas army and air 
national guard, as a recruitment, sign up or retention bonus received by 
such taxpayer as an incentive to join, enlist or remain in the armed services 
of the United States, including service in the Kansas army and air national 
guard, and amounts received for repayment of educational or student loans 
incurred by or obligated to such taxpayer and received by such taxpayer as 
a result of such taxpayer's service in the armed forces of the United States, 
including service in the Kansas army and air national guard.
(xvii) For all taxable years beginning after December 31, 2004, 
amounts received by taxpayers who are eligible members of the Kansas 
army and air national guard as a reimbursement pursuant to K.S.A. 48-
281, and amendments thereto, and amounts received for death benefits 
pursuant to K.S.A. 48-282, and amendments thereto, to the extent that 
such death benefits are included in federal adjusted gross income of the 
taxpayer.
(xviii) For the taxable year beginning after December 31, 2006, 
amounts received as benefits under the federal social security act which 
are included in federal adjusted gross income of a taxpayer with federal 
adjusted gross income of $50,000 or less, whether such taxpayer's filing 
status is single, head of household, married filing separate or married filing 
jointly; and for all taxable years beginning after December 31, 2007, 
amounts received as benefits under the federal social security act which 
are included in federal adjusted gross income of a taxpayer with federal 
adjusted gross income of $75,000 or less, whether such taxpayer's filing 
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status is single, head of household, married filing separate or married filing 
jointly.
(xix) Amounts received by retired employees of Washburn university 
as retirement and pension benefits under the university's retirement plan.
(xx) For taxable years beginning after December 31, 2012, and 
ending before January 1, 2017, the amount of any: (1) Net profit from 
business as determined under the federal internal revenue code and 
reported from schedule C and on line 12 of the taxpayer's form 1040 
federal individual income tax return; (2) net income, not including 
guaranteed payments as defined in section 707(c) of the federal internal 
revenue code and as reported to the taxpayer from federal schedule K-1, 
(form 1065-B), in box 9, code F or as reported to the taxpayer from federal 
schedule K-1, (form 1065) in box 4, from rental real estate, royalties, 
partnerships, S corporations, estates, trusts, residual interest in real estate 
mortgage investment conduits and net farm rental as determined under the 
federal internal revenue code and reported from schedule E and on line 17 
of the taxpayer's form 1040 federal individual income tax return; and (3) 
net farm profit as determined under the federal internal revenue code and 
reported from schedule F and on line 18 of the taxpayer's form 1040 
federal income tax return; all to the extent included in the taxpayer's 
federal adjusted gross income. For purposes of this subsection, references 
to the federal form 1040 and federal schedule C, schedule E, and schedule 
F, shall be to such form and schedules as they existed for tax year 2011 
and as revised thereafter by the internal revenue service.
(xxi) For all taxable years beginning after December 31, 2013, 
amounts equal to the unreimbursed travel, lodging and medical 
expenditures directly incurred by a taxpayer while living, or a dependent 
of the taxpayer while living, for the donation of one or more human organs 
of the taxpayer, or a dependent of the taxpayer, to another person for 
human organ transplantation. The expenses may be claimed as a 
subtraction modification provided for in this section to the extent the 
expenses are not already subtracted from the taxpayer's federal adjusted 
gross income. In no circumstances shall the subtraction modification 
provided for in this section for any individual, or a dependent, exceed 
$5,000. As used in this section, "human organ" means all or part of a liver, 
pancreas, kidney, intestine, lung or bone marrow. The provisions of this 
paragraph shall take effect on the day the secretary of revenue certifies to 
the director of the budget that the cost for the department of revenue of 
modifications to the automated tax system for the purpose of 
implementing this paragraph will not exceed $20,000.
(xxii) For taxable years beginning after December 31, 2012, and 
ending before January 1, 2017, the amount of net gain from the sale of: (1) 
Cattle and horses, regardless of age, held by the taxpayer for draft, 
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breeding, dairy or sporting purposes, and held by such taxpayer for 24 
months or more from the date of acquisition; and (2) other livestock, 
regardless of age, held by the taxpayer for draft, breeding, dairy or 
sporting purposes, and held by such taxpayer for 12 months or more from 
the date of acquisition. The subtraction from federal adjusted gross income 
shall be limited to the amount of the additions recognized under the 
provisions of subsection (b)(xix) attributable to the business in which the 
livestock sold had been used. As used in this paragraph, the term 
"livestock" shall not include poultry.
(xxiii) For all taxable years beginning after December 31, 2012, 
amounts received under either the Overland Park, Kansas police 
department retirement plan or the Overland Park, Kansas fire department 
retirement plan, both as established by the city of Overland Park, pursuant 
to the city's home rule authority.
(xxiv) For taxable years beginning after December 31, 2013, and 
ending before January 1, 2017, the net gain from the sale from Christmas 
trees grown in Kansas and held by the taxpayer for six years or more.
(xxv) For all taxable years commencing after December 31, 2020, 
100% of global intangible low-taxed income under section 951A of the 
federal internal revenue code of 1986, before any deductions allowed 
under section 250(a)(1)(B) of such code.
(xxvi) For all taxable years commencing after December 31, 2020, 
the amount disallowed as a deduction pursuant to section 163(j) of the 
federal internal revenue code of 1986, as in effect on January 1, 2018.
(xxvii) For taxable years commencing after December 31, 2020, the 
amount disallowed as a deduction pursuant to section 274 of the federal 
internal revenue code of 1986 for meal expenditures shall be allowed to 
the extent such expense was deductible for determining federal income tax 
and was allowed and in effect on December 31, 2017.
(xxviii) For all taxable years beginning after December 31, 2021: (1) 
The amount contributed to a first-time home buyer savings account 
pursuant to K.S.A. 2022 Supp. 58-4903, and amendments thereto, in an 
amount not to exceed $3,000 for an individual or $6,000 for a married 
couple filing a joint return; or (2) amounts received as income earned from 
assets in a first-time home buyer savings account.
(d) There shall be added to or subtracted from federal adjusted gross 
income the taxpayer's share, as beneficiary of an estate or trust, of the 
Kansas fiduciary adjustment determined under K.S.A. 79-32,135, and 
amendments thereto.
(e) The amount of modifications required to be made under this 
section by a partner which relates to items of income, gain, loss, deduction 
or credit of a partnership shall be determined under K.S.A. 79-32,131, and 
amendments thereto, to the extent that such items affect federal adjusted 
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gross income of the partner.
(f) No taxpayer shall be assessed penalties and interest from the 
underpayment of taxes due to changes to this section that became law on 
July 1, 2017, so long as such underpayment is rectified on or before April 
17, 2018.
Sec. 10. K.S.A. 2022 Supp. 79-32,138 is hereby amended to read as 
follows: 79-32,138. (a) Kansas taxable income of a corporation taxable 
under this act shall be the corporation's federal taxable income for the 
taxable year with the modifications specified in this section, except that in 
determination of such federal taxable income for all taxable years 
commencing after December 31, 2020, section 118 of the federal internal 
revenue code of 1986 shall be applied as in effect on December 21, 2017.
(b) There shall be added to federal taxable income:
(i) The same modifications as are set forth in K.S.A. 79-32,117(b), 
and amendments thereto, with respect to resident individuals, except 
subsections (b)(xix), (b)(xx), (b)(xxi), (b)(xxii) and (b)(xxiii);
(ii) the amount of all depreciation deductions claimed for any 
property upon which the deduction allowed by K.S.A. 79-32,221, 79-
32,227, 79-32,232, 79-32,237, 79-32,249, 79-32,250, 79-32,255 or 79-
32,256, and amendments thereto, is claimed;
(iii) the amount of any charitable contribution deduction claimed for 
any contribution or gift to or for the use of any racially segregated 
educational institution;
(iv) for taxable years commencing December 31, 2013, that portion 
of the amount of any expenditure deduction claimed in determining federal 
adjusted gross income for expenses paid by a taxpayer for health care 
when such expenses were paid or incurred for abortion coverage, a health 
benefit plan, as defined in K.S.A. 65-6731, and amendments thereto, when 
such expenses were paid or incurred for abortion coverage or amounts 
contributed to health savings accounts for such taxpayer's employees for 
the purchase of an optional rider for coverage of abortion in accordance 
with K.S.A. 40-2,190, and amendments thereto;
(v) the amount of any charitable contribution deduction claimed for 
any contribution or gift made to a scholarship granting organization to the 
extent the same is claimed as the basis for the credit allowed pursuant to 
K.S.A. 72-4357, and amendments thereto;
(vi)(v) the federal net operating loss deduction; and
(vii)(vi) for all taxable years commencing after December 31, 2020, 
the amount of any deduction claimed under section 250(a)(1)(B) of the 
federal internal revenue code of 1986.
(c) There shall be subtracted from federal taxable income:
(i) The same modifications as are set forth in K.S.A. 79-32,117(c), 
and amendments thereto, with respect to resident individuals, except 
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subsection (c)(xx);
(ii) the federal income tax liability for any taxable year commencing 
prior to December 31, 1971, for which a Kansas return was filed after 
reduction for all credits thereon, except credits for payments on estimates 
of federal income tax, credits for gasoline and lubricating oil tax, and for 
foreign tax credits if, on the Kansas income tax return for such prior year, 
the federal income tax deduction was computed on the basis of the federal 
income tax paid in such prior year, rather than as accrued. Notwithstanding 
the foregoing, the deduction for federal income tax liability for any year 
shall not exceed that portion of the total federal income tax liability for 
such year which bears the same ratio to the total federal income tax 
liability for such year as the Kansas taxable income, as computed before 
any deductions for federal income taxes and after application of 
subsections (d) and (e) as existing for such year, bears to the federal 
taxable income for the same year;
(iii) an amount for the amortization deduction allowed pursuant to 
K.S.A. 79-32,221, 79-32,227, 79-32,232, 79-32,237, 79-32,249, 79-
32,250, 79-32,255 or 79-32,256, and amendments thereto;
(iv) for all taxable years commencing after December 31, 1987, the 
amount included in federal taxable income pursuant to the provisions of 
section 78 of the internal revenue code;
(v) 80% of dividends from corporations incorporated outside of the 
United States or the District of Columbia which are included in federal 
taxable income. As used in this paragraph, "dividends" includes amounts 
included in income under section 965 of the federal internal revenue code 
of 1986, net of the deduction permitted by section 965(c) of the federal 
internal revenue code of 1986. For all taxable years commencing after 
December 31, 2020, this paragraph does not apply to amounts excluded 
from income pursuant to K.S.A. 79-32,117(c)(xxv), and amendments 
thereto, or amounts added back pursuant to K.S.A. 79-32,138(b)(vii), and 
amendments thereto; and
(vi) for all taxable years commencing after December 31, 2020, the 
amount disallowed as a deduction pursuant to section 162(r) of the federal 
internal revenue code of 1986, as in effect on January 1, 2018.
(d) If any corporation derives all of its income from sources within 
Kansas in any taxable year commencing after December 31, 1979, its 
Kansas taxable income shall be the sum resulting after application of 
subsections (a) through (c). Otherwise, such corporation's Kansas taxable 
income in any such taxable year, after excluding any refunds of federal 
income tax and before the deduction of federal income taxes provided by 
subsection (c)(ii) shall be allocated as provided in K.S.A. 79-3271 through 
79-3293, and amendments thereto, plus any refund of federal income tax 
as determined under K.S.A. 79-32,117(b)(iv), and amendments thereto, 
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and minus the deduction for federal income taxes as provided by 
subsection (c)(ii) shall be such corporation's Kansas taxable income.
(e) A corporation may make an election with respect to its first 
taxable year commencing after December 31, 1982, whereby no addition 
modifications as provided for in subsection (b)(ii) and subtraction 
modifications as provided for in subsection (c)(iii) as those subsections 
existed prior to their amendment by this act, shall be required to be made 
for such taxable year.
Sec. 11. K.S.A. 2022 Supp. 79-32,182b is hereby amended to read as 
follows: 79-32,182b. (a) For all taxable years commencing after December 
31, 2022, a credit shall be allowed against the tax imposed by the Kansas 
income tax act on the Kansas taxable income of a taxpayer for 
expenditures in research and development activities conducted within this 
state in an amount equal to 10% of the amount by which the amount 
expended for such activities in the taxable year of the taxpayer exceeds the 
taxpayer's average of the actual expenditures for such purposes made in 
such taxable year and the next preceding two taxable years.
(b) In any one taxable year, the amount of such credit allowable for 
deduction from the taxpayer's tax liability shall not exceed 25% of the total 
amount of such credit plus any applicable carry forward amount. The 
amount by which that portion of the credit allowed by subsections (a) and 
(b) to be claimed in any one taxable year exceeds the taxpayer's tax 
liability in such year may be carried forward until the total amount of the 
credit is used.
(c) As used in this section, the term "expenditures in research and 
development activities" means expenditures made for such purposes, other 
than expenditures of moneys made available to the taxpayer pursuant to 
federal or state law, which that are treated as expenses allowable for 
deduction under the provisions of the federal internal revenue code of 
1986, as amended, except that for taxable years commencing after 
December 31, 2013, expenditures in research and development activities 
shall not include any expenditures for the performance of any abortion, as 
defined in K.S.A. 65-6701, and amendments thereto.
(d) For tax year 2023 and all tax years thereafter, the income tax 
credit allowed pursuant to this section shall be transferable by a taxpayer 
without a current tax liability. The tax credit may be transferred to any 
person and be claimed by the transferee as a credit against the transferee's 
Kansas income tax liability in the tax year when it was transferred. The 
credit shall be claimed and may be carried forward by the transferee as 
provided and limited by subsection (b). No person shall be entitled to a 
refund for the transferred tax credit. Only the full credit may be 
transferred, and the credit may only be transferred one time. 
Documentation of any credit acquired by transfer shall be provided by the 
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taxpayer or the transferee in the manner required by the secretary of 
revenue.
Sec. 12. K.S.A. 79-32,195 is hereby amended to read as follows: 79-
32,195. As used in this act, the following words and phrases shall have the 
meanings ascribed to them herein: (a) "Business firm" means any business 
entity authorized to do business in the state of Kansas which is subject to 
the state income tax imposed by the provisions of the Kansas income tax 
act, any individual subject to the state income tax imposed by the 
provisions of the Kansas income tax act, any national banking association, 
state bank, trust company or savings and loan association paying an annual 
tax on its net income pursuant to article 11 of chapter 79 of the Kansas 
Statutes Annotated, and amendments thereto, or any insurance company 
paying the premium tax and privilege fees imposed pursuant to K.S.A. 40-
252, and amendments thereto;
(b) "Community services" means:
(1) The conduct of activities which meet a demonstrated community 
need and which are designed to achieve improved educational and social 
services for Kansas children and their families, and which are coordinated 
with communities including, but not limited to, social and human services 
organizations that address the causes of poverty through programs and 
services that assist low income persons in the areas of employment, food, 
housing, emergency assistance and health care;
(2) crime prevention;
(3) health care services; and
(4) youth apprenticeship and technical training.
(c) "Crime prevention" means any nongovernmental activity which 
aids in the prevention of crime.
(d) "Youth apprenticeship and technical training" means conduct of 
activities which are designed to improve the access to and quality of 
apprenticeship and technical training which support an emphasis on rural 
construction projects as well as the necessary equipment, facilities and 
supportive mentorship for youth apprenticeships and technical training.
(e) "Community service organization" means any organization 
performing community services in Kansas and which:
(1) Has obtained a ruling from the internal revenue service of the 
United States department of the treasury that such organization is exempt 
from income taxation under the provisions of section 501(c)(3) of the 
federal internal revenue code; or
(2) is incorporated in the state of Kansas or another state as a 
nonstock, nonprofit corporation; or
(3) has been designated as a community development corporation by 
the United States government under the provisions of title VII of the 
economic opportunity act of 1964; or
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(4) is chartered by the United States congress.
(f) "Contributions" shall mean and include the donation of cash, 
services or property other than used clothing in an amount or value of 
$250 or more. Stocks and bonds contributed shall be valued at the stock 
market price on the date of transfer. Services contributed shall be valued at 
the standard billing rate for not-for-profit clients. Personal property items 
contributed shall be valued at the lesser of its fair market value or cost to 
the donor and may be inclusive of costs incurred in making the 
contribution, but shall not include sales tax. Contributions of real estate are 
allowable for credit only when title thereto is in fee simple absolute and is 
clear of any encumbrances. The amount of credit allowable shall be based 
upon the lesser of two current independent appraisals conducted by state 
licensed appraisers.
(g) "Health care services" shall include, but not be limited to, the 
following: Services provided by local health departments, city, county or 
district hospitals, city or county nursing homes, or other residential 
institutions, preventive health care services offered by a community 
service organization including immunizations, prenatal care, the 
postponement of entry into nursing homes by home health care services, 
and community based services for persons with a disability, mental health 
services, indigent health care, physician or health care worker recruitment, 
health education, emergency medical services, services provided by rural 
health clinics, integration of health care services, home health services and 
services provided by rural health networks, except that for taxable years 
commencing after December 31, 2013, health care services shall not 
include any service involving the performance of any abortion, as defined 
in K.S.A. 65-6701, and amendments thereto.
(h) "Rural community" means any city having a population of fewer 
than 15,000 located in a county that is not part of a standard metropolitan 
statistical area as defined by the United States department of commerce or 
its successor agency. However, any such city located in a county defined 
as a standard metropolitan statistical area shall be deemed a rural 
community if a substantial number of persons in such county derive their 
income from agriculture and, in any county where there is only one city 
within the county which has a population of more than 15,000 and which 
classifies as a standard metropolitan statistical area, all other cities in that 
county having a population of less than 15,000 shall be deemed a rural 
community.
Sec. 13. K.S.A. 2022 Supp. 79-32,261 is hereby amended to read as 
follows: 79-32,261. (a) (1) On and after July 1, 2008, any taxpayer who 
contributes in the manner prescribed by this paragraph to a community 
college located in Kansas for capital improvements, to a technical college 
for deferred maintenance or the purchase of technology or equipment or to 
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a postsecondary educational institution located in Kansas for deferred 
maintenance, shall be allowed a credit against the tax imposed by the 
Kansas income tax act, the premium tax or privilege fees imposed 
pursuant to K.S.A. 40-252, and amendments thereto, or the privilege tax as 
measured by net income of financial institutions imposed pursuant to 
article 11 of chapter 79 of the Kansas Statutes Annotated, and amendments 
thereto. The tax credit allowed by this paragraph is applicable for the tax 
year 2008 for any contributions made on and after July 1, 2008, and for the 
tax years 2009, 2010, 2011 and 2012 for any contributions made during 
the entire tax year. The amount of the credit allowed by this paragraph 
shall not exceed 60% of the total amount contributed during the taxable 
year by the taxpayer to a community college or a technical college located 
in Kansas for such purposes. The amount of the credit allowed by this 
paragraph shall not exceed 50% of the total amount contributed during the 
taxable year by the taxpayer to a postsecondary educational institution for 
such purposes. If the amount of the credit allowed by this paragraph for a 
taxpayer who contributes to a community college or a technical college 
exceeds the taxpayer's income tax liability imposed by the Kansas income 
tax act, such excess amount shall be refunded to the taxpayer. If the 
amount of the tax credit for a taxpayer who contributes to a postsecondary 
educational institution exceeds the taxpayer's income tax liability for the 
taxable year, the amount which exceeds the tax liability may be carried 
over for deduction from the taxpayer's income tax liability in the next 
succeeding taxable year or years until the total amount of the tax credit has 
been deducted from tax liability, except that no such tax credit shall be 
carried over for deduction after the third taxable year succeeding the 
taxable year in which the contribution is made. Prior to the issuance of any 
tax credits pursuant to this paragraph, the structure of the process in which 
contributions received by a community college, a technical college or a 
postsecondary educational institution qualify as tax credits allowed and 
issued pursuant to this paragraph shall be developed by a community 
college, a technical college and a postsecondary educational institution in 
consultation with the secretary of revenue and the foundation or 
endowment association of any such community college, technical college 
or postsecondary educational institution in a manner that complies with 
requirements specified in the federal internal revenue code of 1986, as 
amended, so that contributions qualify as charitable contributions 
allowable as deductions from federal adjusted gross income.
(2) On and after July 1, 2022, any taxpayer who contributes in the 
manner prescribed by this paragraph to a community college or technical 
college located in Kansas for capital improvements, deferred maintenance 
or the purchase of technology or equipment shall be allowed a credit 
against the tax imposed by the Kansas income tax act, the premium tax or 
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privilege fees imposed pursuant to K.S.A. 40-252, and amendments 
thereto, or the privilege tax as measured by net income of financial 
institutions imposed pursuant to article 11 of chapter 79 of the Kansas 
Statutes Annotated, and amendments thereto. The tax credit allowed by 
this paragraph is applicable for the tax year 2022 for any contributions 
made on and after July 1, 2022, and for the tax years 2023, 2024, 2025 and 
2026 for any contributions made during the entire tax year. The amount of 
the credit allowed by this paragraph shall equal 60% of the total amount 
contributed during the taxable year by the taxpayer to a community college 
or a technical college located in Kansas for such purposes. Prior to the 
issuance of any tax credits pursuant to this paragraph, the structure of the 
process in which contributions received by a community college or 
technical college qualify as tax credits allowed and issued pursuant to this 
paragraph shall be developed by a community college and technical 
college in consultation with the secretary of revenue and the foundation or 
endowment association of any such community college or technical 
college in a manner that complies with requirements specified in the 
federal internal revenue code of 1986, as amended, so that contributions 
qualify as charitable contributions allowable as deductions from federal 
adjusted gross income.
(b) (1) Upon receipt of any contributions to a community college 
made pursuant to the provisions of subsection (a)(1), the treasurer of the 
community college shall deposit such contributions to the credit of the 
capital outlay fund of such community college established as provided by 
K.S.A. 71-501a, and amendments thereto. Expenditures from such fund 
shall be made for the purposes described in K.S.A. 71-501(a), and 
amendments thereto, except that expenditures shall not be made from such 
fund for new construction or the acquisition of real property for use as 
building sites or for educational programs.
(2) Upon receipt of any contributions to a technical college made 
pursuant to the provisions of subsection (a)(1), such contributions shall be 
deposited to the credit of a deferred maintenance fund or a technology and 
equipment fund established by the technical college which received the 
contribution. Expenditures from such fund shall be made only for the 
purpose as provided in subsection (b)(1).
(3) Upon receipt of any such contributions to a postsecondary 
educational institution made pursuant to the provisions of subsection (a)
(1), such contributions shall be deposited to the credit of the appropriate 
deferred maintenance support fund of the postsecondary educational 
institution that received the contribution. Expenditures from such fund 
shall be made only for the purposes designated for such fund pursuant to 
law.
(4) Upon receipt of any such contributions to a community college or 
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technical college made pursuant to the provisions of subsection (a)(2), the 
treasurer of the community college or technical college shall deposit such 
contributions to the credit of the capital outlay fund of such community 
college or technical college established as provided by K.S.A. 71-501a, 
and amendments thereto. Expenditures from such fund shall be made for 
the purposes designated for such fund pursuant to law.
(c) (1) In no event shall the total amount of credits allowed under 
subsection (a)(1) for taxpayers who contribute to any one such community 
college or technical college exceed the following amounts: For the tax year 
2008, an amount not to exceed $78,125; for the tax year 2009, an amount 
not to exceed $156,250; and for the tax years 2010, 2011 and 2012, an 
amount not to exceed $208,233.33.
(2) In no event shall the total of credits allowed under subsection (a)
(1) for taxpayers who contribute to postsecondary educational institutions 
exceed the following amounts: For the tax year 2008, an amount not to 
exceed $5,625,000; for the tax year 2009, an amount not to exceed 
$11,250,000; and for the tax years 2010, 2011 and 2012, an amount not to 
exceed $15,000,000. Except as otherwise provided, the allocation of such 
tax credits for each individual state educational institution shall be 
determined by the state board of regents in consultation with the secretary 
of revenue and the university foundation or endowment association of 
each postsecondary educational institution, and such determination shall 
be completed prior to the issuance of any tax credits pursuant to subsection 
(a)(1). Not more than 40% of the total of credits allowed under subsection 
(a)(1) shall be allocated to any one postsecondary educational institution 
unless all such postsecondary educational institutions approve an 
allocation to any one such postsecondary educational institution which 
exceeds 40% of the total of such credits allowed under subsection (a)(1).
(3) For the tax years 2022 through 2026, the amount of such credit 
awarded under subsection (a)(2) for each taxpayer shall not exceed 
$250,000 per tax year.
(4) In no event shall the total of credits allowed under subsection (a)
(2) for contributions to any one community college or technical college 
exceed $500,000 per tax year.
(5) In no event shall the total of credits allowed under subsection (a)
(2) exceed $5,000,000 for each tax year that the credit remains in effect.
(d) As used in this section: (1) "Community college" means a 
community college established under the provisions of the community 
college act;
(2) "deferred maintenance" means the maintenance, repair, 
reconstruction or rehabilitation of a building located at a technical college 
or a postsecondary educational institution which has been deferred, any 
utility systems relating to such building, any life-safety upgrades to such 
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building and any improvements necessary to be made to such building in 
order to comply with the requirements of the Americans with disabilities 
act or other federal or state law, except that for taxable years commencing 
after December 31, 2013, deferred maintenance shall not include any 
maintenance, repair, reconstruction or rehabilitation of any building in 
which any abortion, as defined in K.S.A. 65-6701, and amendments 
thereto, is performed;
(3) "postsecondary educational institution" means the university of 
Kansas, Kansas state university of agriculture and applied science, Wichita 
state university, Emporia state university, Pittsburg state university, Fort 
Hays state university and Washburn university of Topeka; and
(4) "technical college" means a technical college as designated 
pursuant to K.S.A. 74-32,458, 74-32,460, 74-32,461, 74-32,462, 74-
32,464 and 74-32,465, and amendments thereto, and the institute of 
technology at Washburn university.
(e) (1) Any taxpayer not subject to Kansas income, privilege or 
premiums tax who contributes to a community college, technical college 
or postsecondary educational institution, hereinafter designated the 
transferor, may sell, assign, convey or otherwise transfer tax credits 
allowed and earned pursuant to this section. The sale price of a tax credit 
shall be at least 50% of the full value of the credit. Such credit shall be 
deemed to be allowed and earned by any such taxpayer which is only 
disqualified therefrom by reason of not being subject to such Kansas taxes. 
The taxpayer acquiring earned credits, hereinafter designated the 
transferee, may use the amount of the acquired credits to offset up to 100% 
of the taxpayer's income, privilege or premiums tax liability for the taxable 
year in which such acquisition was made. Such credits may be sold or 
transferred only one time and, if sold or transferred, shall be transferred in 
the tax year such credit is earned or the two successive tax years. A 
transferred credit shall be claimed in the year purchased. The transferor 
shall enter into a written agreement with the transferee establishing the 
terms and conditions of the sale or transfer and shall perfect such transfer 
by notifying the secretary of revenue in writing within 30 calendar days 
following the effective date of the transfer, subject to the review and 
approval or denial of such transfer by the secretary of revenue. The 
transferor and transferee shall provide any information pertaining to the 
sale or transfer as may be required by the secretary of revenue to 
administer and carry out the provisions of this section. The amount 
received by the transferor of such tax credit shall be taxable as income of 
the transferor, and the excess of the value of such credit over the amount 
paid by the transferee for such credit shall be taxable as income of the 
transferee.
(2) The provisions of this subsection shall not apply to tax credits 
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earned pursuant to subsection (a)(2).
(f) The secretary of revenue shall submit an annual report to the 
legislature to assist the legislature in the evaluation of the utilization of any 
credits claimed pursuant to this act, including information specific as to 
each community college, technical college or postsecondary educational 
institution. Such report shall be due on or before the first day of the 
legislative session following the tax year in which the credits were 
claimed.
(g) The secretary of revenue shall adopt rules and regulations 
necessary to administer the provisions of this section.
Sec. 14. K.S.A. 40-2,103, 40-2,190, 40-2,191, 40-19c09, 40-2246, 
65-6709, 65-6722, 65-6723, 65-6724, 65-6725, 65-6733, 65-6734, 65-
6737, 76-3308 and 79-32,195 and K.S.A. 2022 Supp. 79-32,117, 79-
32,138, 79-32,182b and 79-32,261 are hereby repealed.
Sec. 15. This act shall take effect and be in force from and after its 
publication in the statute book.
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