Kansas 2025-2026 Regular Session

Kansas House Bill HB2058 Compare Versions

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

Old	New	Differences
1	1	Session of 2025
2	2	HOUSE BILL No. 2058
3	3	By Committee on Taxation
4	4	Requested by Representative Thompson
5	5	1-22
6	6	AN ACT concerning income taxation; relating to credits; providing for an
7	7	increased amount of income for eligibility of individuals for the
8	8	selective assistance for effective senior relief credit; amending K.S.A.
9	9	79-32,263 and repealing the existing section.
10	10	Be it enacted by the Legislature of the State of Kansas:
11	11	Section 1. K.S.A. 79-32,263 is hereby amended to read as follows:
12	12	79-32,263. (a) This act shall be known and may be cited as the selective
13	13	assistance for effective senior relief (SAFESR).
14	14	(b) There shall be allowed as a credit against the tax liability of a
15	15	taxpayer imposed under the Kansas income tax act, the following: (a) For
16	16	tax years 2008, 2009 and 2010, an amount equal to 45% of the amount of
17	17	property and ad valorem taxes actually and timely paid as described in this
18	18	section; and (b)
19	19	(1) For tax year years 2011 and all tax years thereafter through 2024,
20	20	an amount equal to 75% of the amount of property and ad valorem taxes
21	21	actually and timely paid by a taxpayer who is 65 years of age or older and
22	22	who has household income equal to or less than 120% of the federal
23	23	poverty level for two persons if such taxes were paid upon real or personal
24	24	property used for residential purposes of such taxpayer which that is the
25	25	taxpayer's principal place of residence for the tax year in which the tax
26	26	credit is claimed; and
27	27	(2) (A) for tax year 2025, and all tax years thereafter, an amount
28	28	equal to 75% of the amount of property and ad valorem taxes actually and
29	29	timely paid by a taxpayer who is 65 years of age or older and who has
30	30	household income equal to or less than $28,000 if such taxes were paid
31	31	upon real or personal property used for residential purposes of such
32	32	taxpayer that is the taxpayer's principal place of residence for the tax year
33	33	in which the tax credit is claimed.
34	34	(B) In the case of tax year 2026, and all tax years thereafter, the
35	35	amount of household income prescribed in subparagraph (A) and any
36	36	subsequent changes pursuant to this subparagraph shall be increased by
37	37	an amount equal to such amount multiplied by the cost-of-living
38	38	adjustment determined under section 1(f)(3) of the federal internal
39	39	revenue code for the calendar year in which the taxable year commences.
40	40	1
41	41	2
42	42	3
43	43	4
44	44	5
45	45	6
46	46	7
47	47	8
48	48	9
49	49	10
50	50	11
51	51	12
52	52	13
53	53	14
54	54	15
55	55	16
56	56	17
57	57	18
58	58	19
59	59	20
60	60	21
61	61	22
62	62	23
63	63	24
64	64	25
65	65	26
66	66	27
67	67	28
68	68	29
69	69	30
70	70	31
71	71	32
72	72	33
73	73	34
74	74	35 HB 2058 2
75	75	(c) The amount of any such credit for any such taxpayer shall not
76	76	exceed the amount of property and ad valorem taxes paid by such taxpayer
77	77	as specified in this section. A taxpayer shall not take the credit pursuant to
78	78	this section if such taxpayer has received a homestead property tax refund
79	79	pursuant to K.S.A. 79-4501 et seq., and amendments thereto, for such
80	80	property for such tax year.
81	81	(d) Subject to the provisions of this section, if the amount of such tax
82	82	credit exceeds the taxpayer's income tax liability for the taxable year, the
83	83	amount of such excess credit which that exceeds such tax liability shall be
84	84	refunded to the taxpayer.
85	85	(e) The secretary of revenue shall adopt rules and regulations
86	86	regarding the filing of documents that support the amount of the credit
87	87	claimed pursuant to this section.
88	88	(f) For purposes of this section, "household income" means all
89	89	income as defined in K.S.A. 79-4502(a), and amendments thereto,
90	90	including any payments received under the federal social security act,
91	91	received by persons of a household in a calendar year while members of
92	92	such household.
93	93	(g) The provisions of this act shall be a part of and supplemental to
94	94	the homestead property tax refund act.
95	95	Sec. 2. K.S.A. 79-32,263 is hereby repealed.
96	96	Sec. 3. This act shall take effect and be in force from and after its
97	97	publication in the statute book.
98	98	1
99	99	2
100	100	3
101	101	4
102	102	5
103	103	6
104	104	7
105	105	8
106	106	9
107	107	10
108	108	11
109	109	12
110	110	13
111	111	14
112	112	15
113	113	16
114	114	17
115	115	18
116	116	19
117	117	20
118	118	21
119	119	22
120	120	23