Kansas 2023-2024 Regular Session

Kansas Senate Bill SB96 Compare Versions

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1	1	Session of 2023
2	2	SENATE BILL No. 96
3	3	By Committee on Assessment and Taxation
4	4	1-24
5	5	AN ACT concerning taxation; relating to income, privilege and premium
6	6	tax credits; establishing a tax credit for contributions to eligible
7	7	charitable organizations operating pregnancy centers or residential
8	8	maternity facilities.
9	9	Be it enacted by the Legislature of the State of Kansas:
10	10	Section 1. (a) This section shall be known and may be cited as the
11	11	pregnancy resource act.
12	12	(b) As used in this section, "eligible charitable organization" means
13	13	an organization that is:
14	14	(1) Exempt from federal income taxation pursuant to section 501(c)
15	15	(3) of the federal internal revenue code of 1986;
16	16	(2) a nonprofit organization organized under the laws of this state;
17	17	and
18	18	(3) a pregnancy center or residential maternity facility that:
19	19	(A) Maintains a dedicated phone number for clients;
20	20	(B) maintains in this state its primary physical office, clinic or
21	21	residential home that is open for clients for a minimum of 20 hours a
22	22	week, excluding state holidays;
23	23	(C) offers services, at no cost to the client, for the express purpose of
24	24	providing assistance to women in order to carry their pregnancy to term,
25	25	encourage parenting or adoption, prevent abortion and promote healthy
26	26	childbirth; and
27	27	(D) utilizes trained and licensed medical professionals to perform any
28	28	available medical procedures.
29	29	(c) (1) For taxable years commencing after December 31, 2022, a
30	30	credit shall be allowed against the income, privilege or premium tax
31	31	liability imposed upon a taxpayer pursuant to the Kansas income tax act,
32	32	the privilege tax imposed upon any national banking association, state
33	33	bank, trust company or savings and loan association pursuant to article 11
34	34	of chapter 79 of the Kansas Statutes Annotated, and amendments thereto,
35	35	or the premiums tax and privilege fees imposed upon an insurance
36	36	company pursuant to K.S.A. 40-252, and amendments thereto, in an
37	37	amount equal to 70% of the total amount contributed during the taxable
38	38	year by a taxpayer to an eligible charitable organization.
39	39	(2) A contribution for which a credit is claimed must be a voluntary
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76	76	contribution and shall not be a payment for services rendered.
77	77	(3) If the amount of such tax credit exceeds the taxpayer's tax liability
78	78	for such tax year, the taxpayer may carry over the amount that exceeds
79	79	such tax liability for deduction from the taxpayer's liability in the next
80	80	succeeding tax year or years until the total amount of the tax credit has
81	81	been deducted from tax liability, except that no such tax credit shall be
82	82	carried over for deduction after the fifth tax year succeeding the tax year in
83	83	which the contribution was made.
84	84	(4) In no event shall the total amount of credits allowed under this
85	85	section for contributions to a single eligible charitable organization exceed
86	86	$5,000,000 per tax year.
87	87	(5) The aggregate amount of credits claimed pursuant to this section
88	88	shall not exceed $10,000,000 per tax year.
89	89	(d) Taxpayers claiming a credit authorized by this section shall
90	90	provide the name of the eligible charitable organization and the amount of
91	91	the contribution to the department of revenue on forms provided by the
92	92	department.
93	93	(e) An eligible charitable organization shall provide the department
94	94	with a written certification pursuant to subsection (f) that it meets all
95	95	criteria to be considered an eligible charitable organization. The
96	96	organization shall also notify the department of any changes that may
97	97	affect eligibility under this section.
98	98	(f) The eligible charitable organization's written certification must be
99	99	signed by an officer of the organization under penalty of perjury. The
100	100	written certification shall include the following:
101	101	(1) Verification of the organization's status under section 501(c)(3) of
102	102	the federal internal revenue code of 1986;
103	103	(2) a statement that the organization does not provide, pay for, refer
104	104	for or provide coverage of abortions and does not financially support,
105	105	partner with or affiliate with any other entity that provides, pays for, refers
106	106	for or provides coverage of abortions, including nonsurgical abortions and
107	107	abortifacients;
108	108	(3) a statement that the organization maintains its principal office or
109	109	presence in this state and that at least 50% of its clients claim to be
110	110	residents of this state; and
111	111	(4) any other information that the department requires to administer
112	112	this section.
113	113	(g) The department shall review each written certification and
114	114	determine whether the organization meets all the criteria to be considered
115	115	an eligible charitable organization and notify the organization of its
116	116	determination. The department may also periodically request
117	117	recertification from the organization. The department shall compile and
118	118	make available to the public a list of eligible charitable organizations.
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162	162	(h) Tax credits authorized by this section that are earned by a
163	163	partnership, limited liability company, S corporation or other similar pass-
164	164	through entity shall be allocated among all partners, members or
165	165	shareholders, respectively, either in proportion to their ownership interest
166	166	in such entity or as the partners, members or shareholders mutually agree
167	167	as provided in an executed agreement.
168	168	(i) Prior to claiming any credit on a return, a taxpayer shall apply for
169	169	credits with the department on forms prescribed by the department. In the
170	170	application the taxpayer shall certify to the department the dollar amount
171	171	of the contributions made or to be made during the calendar year. Within
172	172	30 days after the receipt of an application, the department shall allocate
173	173	credits based on the dollar amount of contributions as certified in the
174	174	application. If the department cannot allocate the full amount of credits
175	175	certified in the application due to the limit on the aggregate amount of
176	176	credits that may be awarded under this section in a tax year, the
177	177	department shall so notify the applicant within 30 days with the amount of
178	178	credits, if any, that may be allocated to the applicant in the calendar year.
179	179	Once the department has allocated credits to a taxpayer, if the contribution
180	180	for which a credit is allocated has not been made as of the date of the
181	181	allocation, then the contribution must be made not later than 90 days from
182	182	the date of the allocation. If the contribution is not made within such time
183	183	period, the allocation shall be cancelled and returned to the department for
184	184	reallocation.
185	185	Sec. 2. This act shall take effect and be in force from and after its
186	186	publication in the statute book.
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