Kansas 2023-2024 Regular Session

Kansas Senate Bill SB56 Compare Versions

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

Old	New	Differences
1	1	Session of 2023
2	2	SENATE BILL No. 56
3	3	By Committee on Assessment and Taxation
4	4	1-18
5	5	AN ACT concerning income taxation; relating to the determination of
6	6	Kansas adjusted gross income; increasing the income limit to qualify
7	7	for a subtraction modification for social security income; amending
8	8	K.S.A. 2022 Supp. 79-32,117 and repealing the existing section.
9	9	Be it enacted by the Legislature of the State of Kansas:
10	10	Section 1. K.S.A. 2022 Supp. 79-32,117 is hereby amended to read as
11	11	follows: 79-32,117. (a) The Kansas adjusted gross income of an individual
12	12	means such individual's federal adjusted gross income for the taxable year,
13	13	with the modifications specified in this section.
14	14	(b) There shall be added to federal adjusted gross income:
15	15	(i) Interest income less any related expenses directly incurred in the
16	16	purchase of state or political subdivision obligations, to the extent that the
17	17	same is not included in federal adjusted gross income, on obligations of
18	18	any state or political subdivision thereof, but to the extent that interest
19	19	income on obligations of this state or a political subdivision thereof issued
20	20	prior to January 1, 1988, is specifically exempt from income tax under the
21	21	laws of this state authorizing the issuance of such obligations, it shall be
22	22	excluded from computation of Kansas adjusted gross income whether or
23	23	not included in federal adjusted gross income. Interest income on
24	24	obligations of this state or a political subdivision thereof issued after
25	25	December 31, 1987, shall be excluded from computation of Kansas
26	26	adjusted gross income whether or not included in federal adjusted gross
27	27	income.
28	28	(ii) Taxes on or measured by income or fees or payments in lieu of
29	29	income taxes imposed by this state or any other taxing jurisdiction to the
30	30	extent deductible in determining federal adjusted gross income and not
31	31	credited against federal income tax. This paragraph shall not apply to taxes
32	32	imposed under the provisions of K.S.A. 79-1107 or 79-1108, and
33	33	amendments thereto, for privilege tax year 1995, and all such years
34	34	thereafter.
35	35	(iii) The federal net operating loss deduction, except that the federal
36	36	net operating loss deduction shall not be added to an individual's federal
37	37	adjusted gross income for tax years beginning after December 31, 2016.
38	38	(iv) Federal income tax refunds received by the taxpayer if the
39	39	deduction of the taxes being refunded resulted in a tax benefit for Kansas
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76	76	income tax purposes during a prior taxable year. Such refunds shall be
77	77	included in income in the year actually received regardless of the method
78	78	of accounting used by the taxpayer. For purposes hereof, a tax benefit shall
79	79	be deemed to have resulted if the amount of the tax had been deducted in
80	80	determining income subject to a Kansas income tax for a prior year
81	81	regardless of the rate of taxation applied in such prior year to the Kansas
82	82	taxable income, but only that portion of the refund shall be included as
83	83	bears the same proportion to the total refund received as the federal taxes
84	84	deducted in the year to which such refund is attributable bears to the total
85	85	federal income taxes paid for such year. For purposes of the foregoing
86	86	sentence, federal taxes shall be considered to have been deducted only to
87	87	the extent such deduction does not reduce Kansas taxable income below
88	88	zero.
89	89	(v) The amount of any depreciation deduction or business expense
90	90	deduction claimed on the taxpayer's federal income tax return for any
91	91	capital expenditure in making any building or facility accessible to the
92	92	handicapped, for which expenditure the taxpayer claimed the credit
93	93	allowed by K.S.A. 79-32,177, and amendments thereto.
94	94	(vi) Any amount of designated employee contributions picked up by
95	95	an employer pursuant to K.S.A. 12-5005, 20-2603, 74-4919 and 74-4965,
96	96	and amendments thereto.
97	97	(vii) The amount of any charitable contribution made to the extent the
98	98	same is claimed as the basis for the credit allowed pursuant to K.S.A. 79-
99	99	32,196, and amendments thereto.
100	100	(viii) The amount of any costs incurred for improvements to a swine
101	101	facility, claimed for deduction in determining federal adjusted gross
102	102	income, to the extent the same is claimed as the basis for any credit
103	103	allowed pursuant to K.S.A. 79-32,204, and amendments thereto.
104	104	(ix) The amount of any ad valorem taxes and assessments paid and
105	105	the amount of any costs incurred for habitat management or construction
106	106	and maintenance of improvements on real property, claimed for deduction
107	107	in determining federal adjusted gross income, to the extent the same is
108	108	claimed as the basis for any credit allowed pursuant to K.S.A. 79-32,203,
109	109	and amendments thereto.
110	110	(x) Amounts received as nonqualified withdrawals, as defined by
111	111	K.S.A. 75-643, and amendments thereto, if, at the time of contribution to a
112	112	family postsecondary education savings account, such amounts were
113	113	subtracted from the federal adjusted gross income pursuant to K.S.A. 79-
114	114	32,117(c)(xv), and amendments thereto, or if such amounts are not already
115	115	included in the federal adjusted gross income.
116	116	(xi) The amount of any contribution made to the same extent the
117	117	same is claimed as the basis for the credit allowed pursuant to K.S.A. 74-
118	118	50,154, and amendments thereto.
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162	162	(xii) For taxable years commencing after December 31, 2004,
163	163	amounts received as withdrawals not in accordance with the provisions of
164	164	K.S.A. 74-50,204, and amendments thereto, if, at the time of contribution
165	165	to an individual development account, such amounts were subtracted from
166	166	the federal adjusted gross income pursuant to subsection (c)(xiii), or if
167	167	such amounts are not already included in the federal adjusted gross
168	168	income.
169	169	(xiii) The amount of any expenditures claimed for deduction in
170	170	determining federal adjusted gross income, to the extent the same is
171	171	claimed as the basis for any credit allowed pursuant to K.S.A. 79-32,217
172	172	through 79-32,220 or 79-32,222, and amendments thereto.
173	173	(xiv) The amount of any amortization deduction claimed in
174	174	determining federal adjusted gross income to the extent the same is
175	175	claimed for deduction pursuant to K.S.A. 79-32,221, and amendments
176	176	thereto.
177	177	(xv) The amount of any expenditures claimed for deduction in
178	178	determining federal adjusted gross income, to the extent the same is
179	179	claimed as the basis for any credit allowed pursuant to K.S.A. 79-32,223
180	180	through 79-32,226, 79-32,228 through 79-32,231, 79-32,233 through 79-
181	181	32,236, 79-32,238 through 79-32,241, 79-32,245 through 79-32,248 or 79-
182	182	32,251 through 79-32,254, and amendments thereto.
183	183	(xvi) The amount of any amortization deduction claimed in
184	184	determining federal adjusted gross income to the extent the same is
185	185	claimed for deduction pursuant to K.S.A. 79-32,227, 79-32,232, 79-
186	186	32,237, 79-32,249, 79-32,250 or 79-32,255, and amendments thereto.
187	187	(xvii) The amount of any amortization deduction claimed in
188	188	determining federal adjusted gross income to the extent the same is
189	189	claimed for deduction pursuant to K.S.A. 79-32,256, and amendments
190	190	thereto.
191	191	(xviii) For taxable years commencing after December 31, 2006, the
192	192	amount of any ad valorem or property taxes and assessments paid to a state
193	193	other than Kansas or local government located in a state other than Kansas
194	194	by a taxpayer who resides in a state other than Kansas, when the law of
195	195	such state does not allow a resident of Kansas who earns income in such
196	196	other state to claim a deduction for ad valorem or property taxes or
197	197	assessments paid to a political subdivision of the state of Kansas in
198	198	determining taxable income for income tax purposes in such other state, to
199	199	the extent that such taxes and assessments are claimed as an itemized
200	200	deduction for federal income tax purposes.
201	201	(xix) For taxable years beginning after December 31, 2012, and
202	202	ending before January 1, 2017, the amount of any: (1) Loss from business
203	203	as determined under the federal internal revenue code and reported from
204	204	schedule C and on line 12 of the taxpayer's form 1040 federal individual
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248	248	income tax return; (2) loss from rental real estate, royalties, partnerships, S
249	249	corporations, except those with wholly owned subsidiaries subject to the
250	250	Kansas privilege tax, estates, trusts, residual interest in real estate
251	251	mortgage investment conduits and net farm rental as determined under the
252	252	federal internal revenue code and reported from schedule E and on line 17
253	253	of the taxpayer's form 1040 federal individual income tax return; and (3)
254	254	farm loss as determined under the federal internal revenue code and
255	255	reported from schedule F and on line 18 of the taxpayer's form 1040
256	256	federal income tax return; all to the extent deducted or subtracted in
257	257	determining the taxpayer's federal adjusted gross income. For purposes of
258	258	this subsection, references to the federal form 1040 and federal schedule
259	259	C, schedule E, and schedule F, shall be to such form and schedules as they
260	260	existed for tax year 2011, and as revised thereafter by the internal revenue
261	261	service.
262	262	(xx) For taxable years beginning after December 31, 2012, and
263	263	ending before January 1, 2017, the amount of any deduction for self-
264	264	employment taxes under section 164(f) of the federal internal revenue
265	265	code as in effect on January 1, 2012, and amendments thereto, in
266	266	determining the federal adjusted gross income of an individual taxpayer, to
267	267	the extent the deduction is attributable to income reported on schedule C,
268	268	E or F and on line 12, 17 or 18 of the taxpayer's form 1040 federal income
269	269	tax return.
270	270	(xxi) For taxable years beginning after December 31, 2012, and
271	271	ending before January 1, 2017, the amount of any deduction for pension,
272	272	profit sharing, and annuity plans of self-employed individuals under
273	273	section 62(a)(6) of the federal internal revenue code as in effect on January
274	274	1, 2012, and amendments thereto, in determining the federal adjusted gross
275	275	income of an individual taxpayer.
276	276	(xxii) For taxable years beginning after December 31, 2012, and
277	277	ending before January 1, 2017, the amount of any deduction for health
278	278	insurance under section 162(l) of the federal internal revenue code as in
279	279	effect on January 1, 2012, and amendments thereto, in determining the
280	280	federal adjusted gross income of an individual taxpayer.
281	281	(xxiii) For taxable years beginning after December 31, 2012, and
282	282	ending before January 1, 2017, the amount of any deduction for domestic
283	283	production activities under section 199 of the federal internal revenue code
284	284	as in effect on January 1, 2012, and amendments thereto, in determining
285	285	the federal adjusted gross income of an individual taxpayer.
286	286	(xxiv) For taxable years commencing after December 31, 2013, that
287	287	portion of the amount of any expenditure deduction claimed in
288	288	determining federal adjusted gross income for expenses paid for medical
289	289	care of the taxpayer or the taxpayer's spouse or dependents when such
290	290	expenses were paid or incurred for an abortion, or for a health benefit plan,
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334	334	as defined in K.S.A. 65-6731, and amendments thereto, for the purchase of
335	335	an optional rider for coverage of abortion in accordance with K.S.A. 40-
336	336	2,190, and amendments thereto, to the extent that such taxes and
337	337	assessments are claimed as an itemized deduction for federal income tax
338	338	purposes.
339	339	(xxv) For taxable years commencing after December 31, 2013, that
340	340	portion of the amount of any expenditure deduction claimed in
341	341	determining federal adjusted gross income for expenses paid by a taxpayer
342	342	for health care when such expenses were paid or incurred for abortion
343	343	coverage, a health benefit plan, as defined in K.S.A. 65-6731, and
344	344	amendments thereto, when such expenses were paid or incurred for
345	345	abortion coverage or amounts contributed to health savings accounts for
346	346	such taxpayer's employees for the purchase of an optional rider for
347	347	coverage of abortion in accordance with K.S.A. 40-2,190, and
348	348	amendments thereto, to the extent that such taxes and assessments are
349	349	claimed as a deduction for federal income tax purposes.
350	350	(xxvi) For all taxable years beginning after December 31, 2016, the
351	351	amount of any charitable contribution made to the extent the same is
352	352	claimed as the basis for the credit allowed pursuant to K.S.A. 72-4357, and
353	353	amendments thereto, and is also claimed as an itemized deduction for
354	354	federal income tax purposes.
355	355	(xxvii) For all taxable years commencing after December 31, 2020,
356	356	the amount deducted by reason of a carryforward of disallowed business
357	357	interest pursuant to section 163(j) of the federal internal revenue code of
358	358	1986, as in effect on January 1, 2018.
359	359	(xxviii) For all taxable years beginning after December 31, 2021, the
360	360	amount of any contributions to, or earnings from, a first-time home buyer
361	361	savings account if distributions from the account were not used to pay for
362	362	expenses or transactions authorized pursuant to K.S.A. 2022 Supp. 58-
363	363	4904, and amendments thereto, or were not held for the minimum length
364	364	of time required pursuant to K.S.A. 2022 Supp. 58-4904, and amendments
365	365	thereto. Contributions to, or earnings from, such account shall also include
366	366	any amount resulting from the account holder not designating a surviving
367	367	transfer on death beneficiary pursuant to K.S.A. 2022 Supp. 58-4904(e),
368	368	and amendments thereto.
369	369	(c) There shall be subtracted from federal adjusted gross income:
370	370	(i) Interest or dividend income on obligations or securities of any
371	371	authority, commission or instrumentality of the United States and its
372	372	possessions less any related expenses directly incurred in the purchase of
373	373	such obligations or securities, to the extent included in federal adjusted
374	374	gross income but exempt from state income taxes under the laws of the
375	375	United States.
376	376	(ii) Any amounts received which are included in federal adjusted
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420	420	gross income but which are specifically exempt from Kansas income
421	421	taxation under the laws of the state of Kansas.
422	422	(iii) The portion of any gain or loss from the sale or other disposition
423	423	of property having a higher adjusted basis for Kansas income tax purposes
424	424	than for federal income tax purposes on the date such property was sold or
425	425	disposed of in a transaction in which gain or loss was recognized for
426	426	purposes of federal income tax that does not exceed such difference in
427	427	basis, but if a gain is considered a long-term capital gain for federal
428	428	income tax purposes, the modification shall be limited to that portion of
429	429	such gain which is included in federal adjusted gross income.
430	430	(iv) The amount necessary to prevent the taxation under this act of
431	431	any annuity or other amount of income or gain which was properly
432	432	included in income or gain and was taxed under the laws of this state for a
433	433	taxable year prior to the effective date of this act, as amended, to the
434	434	taxpayer, or to a decedent by reason of whose death the taxpayer acquired
435	435	the right to receive the income or gain, or to a trust or estate from which
436	436	the taxpayer received the income or gain.
437	437	(v) The amount of any refund or credit for overpayment of taxes on
438	438	or measured by income or fees or payments in lieu of income taxes
439	439	imposed by this state, or any taxing jurisdiction, to the extent included in
440	440	gross income for federal income tax purposes.
441	441	(vi) Accumulation distributions received by a taxpayer as a
442	442	beneficiary of a trust to the extent that the same are included in federal
443	443	adjusted gross income.
444	444	(vii) Amounts received as annuities under the federal civil service
445	445	retirement system from the civil service retirement and disability fund and
446	446	other amounts received as retirement benefits in whatever form which
447	447	were earned for being employed by the federal government or for service
448	448	in the armed forces of the United States.
449	449	(viii) Amounts received by retired railroad employees as a
450	450	supplemental annuity under the provisions of 45 U.S.C. §§ 228b(a) and
451	451	228c(a)(1) et seq.
452	452	(ix) Amounts received by retired employees of a city and by retired
453	453	employees of any board of such city as retirement allowances pursuant to
454	454	K.S.A. 13-14,106, and amendments thereto, or pursuant to any charter
455	455	ordinance exempting a city from the provisions of K.S.A. 13-14,106, and
456	456	amendments thereto.
457	457	(x) For taxable years beginning after December 31, 1976, the amount
458	458	of the federal tentative jobs tax credit disallowance under the provisions of
459	459	26 U.S.C. § 280C. For taxable years ending after December 31, 1978, the
460	460	amount of the targeted jobs tax credit and work incentive credit
461	461	disallowances under 26 U.S.C. § 280C.
462	462	(xi) For taxable years beginning after December 31, 1986, dividend
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506	506	income on stock issued by Kansas venture capital, inc.
507	507	(xii) For taxable years beginning after December 31, 1989, amounts
508	508	received by retired employees of a board of public utilities as pension and
509	509	retirement benefits pursuant to K.S.A. 13-1246, 13-1246a and 13-1249,
510	510	and amendments thereto.
511	511	(xiii) For taxable years beginning after December 31, 2004, amounts
512	512	contributed to and the amount of income earned on contributions deposited
513	513	to an individual development account under K.S.A. 74-50,201 et seq., and
514	514	amendments thereto.
515	515	(xiv) For all taxable years commencing after December 31, 1996, that
516	516	portion of any income of a bank organized under the laws of this state or
517	517	any other state, a national banking association organized under the laws of
518	518	the United States, an association organized under the savings and loan
519	519	code of this state or any other state, or a federal savings association
520	520	organized under the laws of the United States, for which an election as an
521	521	S corporation under subchapter S of the federal internal revenue code is in
522	522	effect, which accrues to the taxpayer who is a stockholder of such
523	523	corporation and which is not distributed to the stockholders as dividends of
524	524	the corporation. For taxable years beginning after December 31, 2012, and
525	525	ending before January 1, 2017, the amount of modification under this
526	526	subsection shall exclude the portion of income or loss reported on schedule
527	527	E and included on line 17 of the taxpayer's form 1040 federal individual
528	528	income tax return.
529	529	(xv) For all taxable years beginning after December 31, 2017, the
530	530	cumulative amounts not exceeding $3,000, or $6,000 for a married couple
531	531	filing a joint return, for each designated beneficiary that are contributed to:
532	532	(1) A family postsecondary education savings account established under
533	533	the Kansas postsecondary education savings program or a qualified tuition
534	534	program established and maintained by another state or agency or
535	535	instrumentality thereof pursuant to section 529 of the internal revenue
536	536	code of 1986, as amended, for the purpose of paying the qualified higher
537	537	education expenses of a designated beneficiary; or (2) an achieving a
538	538	better life experience (ABLE) account established under the Kansas ABLE
539	539	savings program or a qualified ABLE program established and maintained
540	540	by another state or agency or instrumentality thereof pursuant to section
541	541	529A of the internal revenue code of 1986, as amended, for the purpose of
542	542	saving private funds to support an individual with a disability. The terms
543	543	and phrases used in this paragraph shall have the meaning respectively
544	544	ascribed thereto by the provisions of K.S.A. 75-643 and 75-652, and
545	545	amendments thereto, and the provisions of such sections are hereby
546	546	incorporated by reference for all purposes thereof.
547	547	(xvi) For all taxable years beginning after December 31, 2004,
548	548	amounts received by taxpayers who are or were members of the armed
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592	592	forces of the United States, including service in the Kansas army and air
593	593	national guard, as a recruitment, sign up or retention bonus received by
594	594	such taxpayer as an incentive to join, enlist or remain in the armed services
595	595	of the United States, including service in the Kansas army and air national
596	596	guard, and amounts received for repayment of educational or student loans
597	597	incurred by or obligated to such taxpayer and received by such taxpayer as
598	598	a result of such taxpayer's service in the armed forces of the United States,
599	599	including service in the Kansas army and air national guard.
600	600	(xvii) For all taxable years beginning after December 31, 2004,
601	601	amounts received by taxpayers who are eligible members of the Kansas
602	602	army and air national guard as a reimbursement pursuant to K.S.A. 48-
603	603	281, and amendments thereto, and amounts received for death benefits
604	604	pursuant to K.S.A. 48-282, and amendments thereto, to the extent that
605	605	such death benefits are included in federal adjusted gross income of the
606	606	taxpayer.
607	607	(xviii) For the taxable year beginning after December 31, 2006,
608	608	amounts received as benefits under the federal social security act which
609	609	are included in federal adjusted gross income of a taxpayer with federal
610	610	adjusted gross income of $50,000 or less, whether such taxpayer's filing
611	611	status is single, head of household, married filing separate or married filing
612	612	jointly; and (A) For all taxable years beginning after December 31,
613	613	2007, amounts received as benefits under the federal social security act
614	614	which are included in federal adjusted gross income of a taxpayer with
615	615	federal adjusted gross income of $75,000 or less, whether such taxpayer's
616	616	filing status is single, head of household, married filing separate or married
617	617	filing jointly.
618	618	(B) For all taxable years beginning after December 31, 2022, a
619	619	portion of amounts received as benefits under the federal social security
620	620	act that are included in federal adjusted gross income of a taxpayer with
621	621	federal adjusted gross income greater than $75,000 and less than
622	622	$100,000, whether that taxpayer's filing status is single, head of
623	623	household, married filing separate or married filing jointly, calculated as
624	624	follows:
625	625	(1) Subtract an amount equal to the federal adjusted gross income of
626	626	that taxpayer from 100,000 (the result must be greater than zero);
627	627	(2) divide the result of subparagraph (B)(1) by 25,000; and
628	628	(3) multiply the result of subparagraph (B)(2) by the amount in
629	629	dollars received as benefits under the federal social security act that are
630	630	included in federal adjusted gross income of that taxpayer to determine
631	631	the modification pursuant to this subparagraph.
632	632	(xix) Amounts received by retired employees of Washburn university
633	633	as retirement and pension benefits under the university's retirement plan.
634	634	(xx) For taxable years beginning after December 31, 2012, and
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677	677	43 SB 56 9
678	678	ending before January 1, 2017, the amount of any: (1) Net profit from
679	679	business as determined under the federal internal revenue code and
680	680	reported from schedule C and on line 12 of the taxpayer's form 1040
681	681	federal individual income tax return; (2) net income, not including
682	682	guaranteed payments as defined in section 707(c) of the federal internal
683	683	revenue code and as reported to the taxpayer from federal schedule K-1,
684	684	(form 1065-B), in box 9, code F or as reported to the taxpayer from federal
685	685	schedule K-1, (form 1065) in box 4, from rental real estate, royalties,
686	686	partnerships, S corporations, estates, trusts, residual interest in real estate
687	687	mortgage investment conduits and net farm rental as determined under the
688	688	federal internal revenue code and reported from schedule E and on line 17
689	689	of the taxpayer's form 1040 federal individual income tax return; and (3)
690	690	net farm profit as determined under the federal internal revenue code and
691	691	reported from schedule F and on line 18 of the taxpayer's form 1040
692	692	federal income tax return; all to the extent included in the taxpayer's
693	693	federal adjusted gross income. For purposes of this subsection, references
694	694	to the federal form 1040 and federal schedule C, schedule E, and schedule
695	695	F, shall be to such form and schedules as they existed for tax year 2011
696	696	and as revised thereafter by the internal revenue service.
697	697	(xxi) For all taxable years beginning after December 31, 2013,
698	698	amounts equal to the unreimbursed travel, lodging and medical
699	699	expenditures directly incurred by a taxpayer while living, or a dependent
700	700	of the taxpayer while living, for the donation of one or more human organs
701	701	of the taxpayer, or a dependent of the taxpayer, to another person for
702	702	human organ transplantation. The expenses may be claimed as a
703	703	subtraction modification provided for in this section to the extent the
704	704	expenses are not already subtracted from the taxpayer's federal adjusted
705	705	gross income. In no circumstances shall the subtraction modification
706	706	provided for in this section for any individual, or a dependent, exceed
707	707	$5,000. As used in this section, "human organ" means all or part of a liver,
708	708	pancreas, kidney, intestine, lung or bone marrow. The provisions of this
709	709	paragraph shall take effect on the day the secretary of revenue certifies to
710	710	the director of the budget that the cost for the department of revenue of
711	711	modifications to the automated tax system for the purpose of
712	712	implementing this paragraph will not exceed $20,000.
713	713	(xxii) For taxable years beginning after December 31, 2012, and
714	714	ending before January 1, 2017, the amount of net gain from the sale of: (1)
715	715	Cattle and horses, regardless of age, held by the taxpayer for draft,
716	716	breeding, dairy or sporting purposes, and held by such taxpayer for 24
717	717	months or more from the date of acquisition; and (2) other livestock,
718	718	regardless of age, held by the taxpayer for draft, breeding, dairy or
719	719	sporting purposes, and held by such taxpayer for 12 months or more from
720	720	the date of acquisition. The subtraction from federal adjusted gross income
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763	763	43 SB 56 10
764	764	shall be limited to the amount of the additions recognized under the
765	765	provisions of subsection (b)(xix) attributable to the business in which the
766	766	livestock sold had been used. As used in this paragraph, the term
767	767	"livestock" shall not include poultry.
768	768	(xxiii) For all taxable years beginning after December 31, 2012,
769	769	amounts received under either the Overland Park, Kansas police
770	770	department retirement plan or the Overland Park, Kansas fire department
771	771	retirement plan, both as established by the city of Overland Park, pursuant
772	772	to the city's home rule authority.
773	773	(xxiv) For taxable years beginning after December 31, 2013, and
774	774	ending before January 1, 2017, the net gain from the sale from Christmas
775	775	trees grown in Kansas and held by the taxpayer for six years or more.
776	776	(xxv) For all taxable years commencing after December 31, 2020,
777	777	100% of global intangible low-taxed income under section 951A of the
778	778	federal internal revenue code of 1986, before any deductions allowed
779	779	under section 250(a)(1)(B) of such code.
780	780	(xxvi) For all taxable years commencing after December 31, 2020,
781	781	the amount disallowed as a deduction pursuant to section 163(j) of the
782	782	federal internal revenue code of 1986, as in effect on January 1, 2018.
783	783	(xxvii) For taxable years commencing after December 31, 2020, the
784	784	amount disallowed as a deduction pursuant to section 274 of the federal
785	785	internal revenue code of 1986 for meal expenditures shall be allowed to
786	786	the extent such expense was deductible for determining federal income tax
787	787	and was allowed and in effect on December 31, 2017.
788	788	(xxviii) For all taxable years beginning after December 31, 2021: (1)
789	789	The amount contributed to a first-time home buyer savings account
790	790	pursuant to K.S.A. 2022 Supp. 58-4903, and amendments thereto, in an
791	791	amount not to exceed $3,000 for an individual or $6,000 for a married
792	792	couple filing a joint return; or (2) amounts received as income earned from
793	793	assets in a first-time home buyer savings account.
794	794	(d) There shall be added to or subtracted from federal adjusted gross
795	795	income the taxpayer's share, as beneficiary of an estate or trust, of the
796	796	Kansas fiduciary adjustment determined under K.S.A. 79-32,135, and
797	797	amendments thereto.
798	798	(e) The amount of modifications required to be made under this
799	799	section by a partner which relates to items of income, gain, loss, deduction
800	800	or credit of a partnership shall be determined under K.S.A. 79-32,131, and
801	801	amendments thereto, to the extent that such items affect federal adjusted
802	802	gross income of the partner.
803	803	(f) No taxpayer shall be assessed penalties and interest from the
804	804	underpayment of taxes due to changes to this section that became law on
805	805	July 1, 2017, so long as such underpayment is rectified on or before April
806	806	17, 2018.
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849	849	43 SB 56 11
850	850	Sec. 2. K.S.A. 2022 Supp. 79-32,117 is hereby repealed.
851	851	Sec. 3. This act shall take effect and be in force from and after its
852	852	publication in the statute book.
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