Kansas 2025-2026 Regular Session

Kansas House Bill HB2289 Compare Versions

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	1	+	Session of 2025
1	2		HOUSE BILL No. 2289
2		-	AN ACT concerning taxation; relating to the Kansas affordable housing tax credit act;
3		-	discontinuing such credit for qualified developments receiving a 4% federal tax
4		-	credit; limiting the aggregate amount of such credit and discontinuing such credit
5		-	after qualified allocation plan year 2028; relating to the Kansas housing investor tax
6		-	credit; providing for transferability of credits from the year that the credit was
7		-	originally issued; amending K.S.A. 2024 Supp. 79-32,306 and 79-32,313 and
8		-	repealing the existing sections.
	3	+	By Committee on Transportation
	4	+	Requested by Zach Denney on behalf of the Department of Revenue
	5	+	2-5
	6	+	AN ACT concerning motor vehicles; relating to license plates; allowing an
	7	+	applicant for a personalized license plate to be issued one such license
	8	+	plate rather than two; eliminating the requirement that applications for
	9	+	personalized license plates be made within 60 days from vehicle
	10	+	registration renewals; discontinuing the option for a person to display a
	11	+	personalized license plate on the front of a vehicle; modifying current
	12	+	requirements for the design and issuance of license plate registration
	13	+	decals; amending K.S.A. 8-132 and 8-147 and K.S.A. 2024 Supp. 8-
	14	+	134 and repealing the existing sections.
9	15		Be it enacted by the Legislature of the State of Kansas:
10		-	Section 1. K.S.A. 2024 Supp. 79-32,306 is hereby amended to
11		-	read as follows: 79-32,306. (a) For all taxable years commencing after
12		-	December 31, 2022, except as provided in subsection (i), there shall be
13		-	allowed a credit against the income tax liability imposed pursuant to the
14		-	Kansas income tax act, the privilege tax liability imposed upon any
15		-	national banking association, state bank, trust company or savings and
16		-	loan association pursuant to article 11 of chapter 79 of the Kansas
17		-	Statutes Annotated, and amendments thereto, or the premium tax
18		-	liability imposed upon an insurance company pursuant to K.S.A. 40-
19		-	252, and amendments thereto, for each qualified development for each
20		-	year of the credit period, in an amount equal to the federal tax credit
21		-	allocated or allowed by the KHRC to such qualified development,
22		-	except that there shall be no reduction in the credit allowable in the first
23		-	year of the credit period due to the calculation in section 42(f)(2) of the
24		-	federal internal revenue code.
25		-	(b) The KHRC shall issue an allocation certificate to an owner of
26		-	a qualified development to which a credit has been allocated. The
27		-	KHRC shall issue an allocation certificate to the qualified development
28		-	simultaneously with issuance of federal form 8609 with respect to the
29		-	federal tax credits.
30		-	(c) All allocations shall be made pursuant to the qualified
31		-	allocation plan.
32		-	(d) If an owner of a qualified development receiving an allocation
33		-	of a credit is a pass-through entity, the owner may allocate the credit
34		-	among its partners or members in any manner agreed to by such
35		-	persons regardless of whether: (1) Any such person is allocated or
36		-	allowed any portion of any federal tax credit with respect to the
37		-	qualified project; (2) the allocation of the credit under the terms of the
38		-	agreement has substantial economic effect within the meaning of
39		-	section 704(b) of the federal internal revenue code; or (3) any such
40		-	person is deemed a partner for federal income tax purposes, if the
41		-	partner or member would be considered a partner or member under
42		-	applicable state law governing such entity and has been admitted as a
43		-	partner or member on or prior to the date for filing the qualified
44		-	taxpayer's tax return, including any amendments to such tax return,
45		-	with respect to the year of the credit. In the case of multiple tiers of
46		-	pass-through entities, the credit may be so allocated through any
47		-	number of pass-through entities in any manner agreed by the owners of
48		-	such pass-through entities, none of which shall be considered a transfer.
49		-	Any pass-through entity allocating a credit to its partners or members
50		-	shall attach a pass-through certification to its tax return annually. Each
51		-	partner or member shall be allowed to claim or further allocate such
52		-	amount subject to any restrictions set forth in this act.
53		-	(e) An owner of a qualified development to which a credit has
54		-	been allocated and each qualified taxpayer to which such owner has
55		-	allocated a portion of such credit, if any, shall file with their state
56		-	income, privilege or premium tax return a copy of the allocation
57		-	certificate issued by the KHRC with respect to such qualified
58		-	development and a copy of any pass-through certification, as prescribed
59		-	by the director.
60		-	(f) No credit shall be allocated pursuant to this act unless the
61		-	qualified development is the subject of a recorded restrictive covenant
62		-	requiring the development to be maintained and operated as a qualified
63		-	development and is in accordance with the accessibility and
64		-	adaptability requirements of the federal tax credits and title VIII of the
65		-	civil rights act of 1968, as amended by the fair housing amendments act HOUSE BILL No. 2289—page 2
66		-	of 1988, for a period of 15 taxable years, or such longer period as may
67		-	be agreed to between the KHRC and the owner of the qualified
68		-	development, beginning with the first taxable year of the credit period.
69		-	(g) The allocated credit amount may be taken against the income,
70		-	privilege or premium taxes imposed for each taxable year of the credit
71		-	period. Any amount of credit that exceeds the income, privilege or
72		-	premium tax liability of a qualified taxpayer for a taxable year may be
73		-	carried forward as a credit against subsequent years' tax liability up to
74		-	11 tax years following the tax year in which the allocation was made
75		-	and shall be applied first to the earliest years possible. Any amount of
76		-	the credit that is not used shall not be refunded to the taxpayer.
77		-	(h) Unless otherwise provided in this act or the context or law
78		-	requires otherwise, the KHRC shall determine eligibility for a credit
79		-	and allocate credits in accordance with the standards and requirements
80		-	set forth in section 42 of the federal internal revenue code. Any
81		-	combination of federal tax credits and credits allowed pursuant to this
82		-	act shall be the least amount necessary to ensure the financial feasibility
83		-	of a qualified development.
84		-	(i) (1) Notwithstanding the foregoing provisions, the maximum
85		-	amount of Kansas affordable housing tax credits awarded by the
86		-	KHRC to all qualified developments for qualified allocation plan year
87		-	2025 shall not exceed $25,000,000. Commencing with the qualified
88		-	allocation plan adopted for 2026 and ending with the qualified
89		-	allocation plan adopted for 2028, the maximum amount of Kansas
90		-	affordable housing tax credits awarded by the KHRC to all qualified
91		-	developments in each qualified allocation plan year shall not exceed
92		-	$8,800,000. On and after November 15, 2025, the KHRC shall not
93		-	accept any application for, or award any additional allocation of,
94		-	credit under this act to a qualified development receiving a 4% federal
95		-	tax credit, which is defined as a qualified development financed by tax-
96		-	exempt bonds as provided under section 42(h)(4) of the federal internal
97		-	revenue code. The KHRC shall continue to award credit under this act
98		-	to qualified developments receiving 9% federal tax credits in
99		-	accordance with the provisions of this act for the 2026, 2027 and 2028
100		-	qualified allocation plans. A qualified development receiving a 4%
101		-	federal tax credit awarded a credit allocation under this act by the
102		-	KHRC on or before November 14, 2025, pursuant to the 2025 qualified
103		-	allocation plan or any previous qualified allocation plan, shall
104		-	continue to receive the awarded credit throughout the authorized credit
105		-	period and any applicable carry forward period.
106		-	(2) Subsequent to awards for the 2028 qualified allocation plan,
107		-	the KHRC shall not accept any application for, or award any
108		-	additional allocation of, credit under this act in any amount to a
109		-	qualified development. No credits under this act shall be allocated or
110		-	awarded after the 2028 qualified allocation plan or after December 31,
111		-	2028. A qualified development receiving a 9% federal tax credit
112		-	awarded a credit allocation under this act by the KHRC pursuant to the
113		-	2028 qualified allocation plan or any previous qualified allocation
114		-	plan shall continue to receive the awarded credit throughout the
115		-	authorized credit period and any applicable carry forward period.
116		-	Sec. 2. K.S.A. 2024 Supp. 79-32,313 is hereby amended to read as
117		-	follows: 79-32,313. (a) (1) For tax year 2022 and all tax years
118		-	thereafter, a credit against the income tax liability imposed pursuant to
119		-	the Kansas income tax act, the privilege tax liability imposed upon any
120		-	national banking association, state bank, trust company or savings and
121		-	loan association pursuant to article 11 of chapter 79 of the Kansas
122		-	Statutes Annotated, and amendments thereto, or the premium tax
123		-	liability imposed upon an insurance company pursuant to K.S.A. 40-
124		-	252, and amendments thereto, shall be allowed to:
125		-	(A) A qualified investor for a cash investment in a qualified
126		-	housing project that has been approved and issued a tax credit by the
127		-	director. The tax credit may be claimed in its entirety in the taxable
128		-	year the cash investment is made; and
129		-	(B) a project builder or developer of a qualified housing project HOUSE BILL No. 2289—page 3
130		-	that has been approved and issued a tax credit by the director.
131		-	(2) To claim such tax credit, the qualified investor, project builder
132		-	or developer or transferee shall provide all information or
133		-	documentation in the form and manner required by the secretary of
134		-	revenue. If the amount of the credit exceeds the taxpayer's tax liability
135		-	in any one taxable year, the remaining portion of the credit may be
136		-	carried forward in the succeeding taxable years until the total amount of
137		-	the credit is used, except that no credit may be claimed after four
138		-	taxable years next succeeding the taxable year that such credit was
139		-	issued, and any remaining credit shall be forfeited. Any portion of the
140		-	credit that is carried forward may be transferred pursuant to subsection
141		-	(d) and claimed by the transferee in the same manner as the transferor.
142		-	(b) (1) Tax credits may be issued by the director for a qualified
143		-	housing project as follows:
144		-	(A) For qualified housing projects located in a county with a
145		-	population of not more than 8,000, in an amount of not to exceed
146		-	$35,000 per residential unit;
147		-	(B) for qualified housing projects located in a county with a
148		-	population of more than 8,000 but not more than 25,000, in an amount
149		-	of not to exceed $32,000 per residential unit; and
150		-	(C) for all other qualified housing projects, in an amount of not to
151		-	exceed $30,000.
152		-	(2) A qualified housing project shall be limited to a total of 40
153		-	such residential units per year for both single-family and multi-family
154		-	dwellings.
155		-	(3) Tax credits may be issued to a qualified investor in the amount
156		-	of a cash investment of up to the total amount that may be issued by the
157		-	director under this subsection for the qualified housing project, or as
158		-	provided in the agreement required by K.S.A. 2024 Supp. 79-32,312,
159		-	and amendments thereto. Project builders or developers may apply to
160		-	the director each year for tax credits for additional units or phases of a
161		-	project. Qualified investors may be issued tax credits for cash
162		-	investments in multiple qualified housing projects. Project builders or
163		-	developers may apply and be approved for multiple qualified housing
164		-	projects in the same tax year.
165		-	(4) The aggregate amount of tax credits that may be issued under
166		-	this section shall not exceed $13,000,000 each tax year, except that if
167		-	the director issues an aggregate amount of tax credits in one tax year
168		-	that is less than $13,000,000, then the director may carry forward the
169		-	difference and issue such amount of tax credits in the immediately
170		-	succeeding tax year in addition to the statutory amount that may be
171		-	issued under this section. Of the aggregate amount of tax credits issued
172		-	in one tax year, the director shall allocate:
173		-	(A) Not less than $2,500,000 in tax credits for qualified housing
174		-	projects located in counties with a population of not more than 8,000;
175		-	(B) not less than $2,500,000 in tax credits for qualified housing
176		-	projects located in counties with a population of more than 8,000 but
177		-	not more than 25,000; and
178		-	(C) up to $8,000,000 in tax credits for qualified housing projects
179		-	located in counties with a population of more than 25,000 but not more
180		-	than 75,000.
181		-	(c) A cash investment in a qualified housing project shall be
182		-	deemed to have been made on the date of acquisition of the qualified
183		-	security, as such date is determined by the director.
184		-	(d) Any qualified investor who receives a tax credit pursuant to
185		-	this section shall be deemed to acquire an interest in the nature of a
186		-	transferable credit limited to the amount of the credit issued to the
187		-	qualified investor by the director. All or a portion of such credit may be
188		-	transferred by the qualified investor or any subsequent transferee to one
189		-	or more persons, whether or not such transferee is then a qualified
190		-	investor, and be claimed by the transferee as a credit against the
191		-	transferee's Kansas tax liability in the same manner as the transferor
192		-	beginning in the year the credit is transferred provided in subsection (a)
193		-	beginning in the year the cash investment was originally made by the HOUSE BILL No. 2289—page 4
194		-	qualified investor. The credit may be carried forward as permitted by
195		-	subsection (a). There shall be no limit on the number of times a credit
196		-	or any portion thereof can be transferred. No person shall be entitled to
197		-	a refund for any interest on such tax credit that may be created under
198		-	this section. A credit acquired by transfer shall be subject to the
199		-	limitations prescribed in this section. Any such transferee succeeds to
200		-	all remaining rights and restrictions of the transferor with respect to the
201		-	credit being transferred on the date of such transfer. Documentation of
202		-	any credit acquired by transfer shall be provided by the taxpayer
203		-	claiming such credit in the manner required by the secretary of revenue.
204		-	The qualified investor or subsequent transferee transferring such credit
205		-	shall provide the director and the secretary of revenue with the name,
206		-	address and taxpayer identification number of each person to whom
207		-	credits have been transferred and such other information as may be
208		-	required by the director or the secretary of revenue. The provisions of
209		-	this subsection shall apply to credits issued for tax year 2022 and all tax
210		-	years thereafter.
211		-	(e) The secretary of revenue may adopt rules and regulations as
212		-	necessary to implement and administer the provisions of this act.
213		-	(f) For purposes of calculating any tax due under K.S.A. 40-253,
214		-	and amendments thereto, the credit allowed by this section shall be
215		-	treated as a tax paid under K.S.A. 40-252, and amendments thereto.
216		-	(g) The provisions of subsection (d), as amended by this act, shall
217		-	apply retroactively to any credits issued for tax year 2022 and all tax
218		-	years thereafter.
219		-	Sec. 3. K.S.A. 2024 Supp. 79-32,306 and 79-32,313 are hereby
220		-	repealed.
221		-	Sec. 4. This act shall take effect and be in force from and after its
	16	+	Section 1. K.S.A. 8-132 is hereby amended to read as follows: 8-132.
	17	+	(a) Subject to the provisions of this section and K.S.A. 8-1,125, and
	18	+	amendments thereto, the division of vehicles shall furnish to every owner
	19	+	whose vehicle shall be registered one license plate for such vehicle. Such
	20	+	license plate shall have displayed on it the registration number assigned to
	21	+	the vehicle and to the owner thereof, the name of the state, which may be
	22	+	abbreviated, and the year or years for which it is issued. The same type of
	23	+	license plates shall be issued for passenger motor vehicles, rented without
	24	+	a driver, as are issued for private passenger vehicles.
	25	+	(b) During calendar year 1975 commencing on the effective date of
	26	+	this act, and during every fifth calendar year thereafter, the division of
	27	+	vehicles shall furnish one license plate for any type of vehicle an owner
	28	+	registers or has the registration thereof renewed, but during the succeeding
	29	+	four-year period following calendar year 1975 and during the succeeding
	30	+	four-year period following every fifth calendar year subsequent to 1975,
	31	+	the division of vehicles shall not furnish any license plate for the renewal
	32	+	of a vehicle's registration. During calendar year 1976 and during each
	33	+	calendar year thereafter in which a license plate is not issued for the
	34	+	renewal of registration of a vehicle, the division of vehicles shall furnish
	35	+	one decal for the license plate issued for a vehicle as provided in K.S.A. 8-
	36	+	134, and amendments thereto, for each registration and renewal of
	37	+	registration of such vehicle. Notwithstanding the foregoing provisions of
	38	+	this subsection, whenever, in the discretion of the director of vehicles, it is
	39	+	determined that the license plates currently being issued and displayed are
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	75	+	not deteriorating to the extent that their replacement is warranted, the
	76	+	director may adopt rules and regulations to extend the five-year issuance
	77	+	cycle provided for in this subsection by one year at a time, and in the same
	78	+	manner the director may further extend such cycle by one year at a time,
	79	+	successively as the director determines appropriate. If the cycle is
	80	+	extended at the expiration of the extended term, new license plates shall
	81	+	again be issued in the manner and for the term provided in such rules and
	82	+	regulations, except that the owner of a motor vehicle currently registered
	83	+	may continue to display the license plate currently being issued and
	84	+	displayed for a period not to exceed three registration years from the date
	85	+	of the expiration of the extended term. The division shall furnish one decal
	86	+	for each such license plate in accordance with the provisions of this
	87	+	subsection.
	88	+	(c) Any license plate issued pursuant to subsection (a) or (b) may be a
	89	+	personalized license plate subject to the additional fee set forth in
	90	+	subsection (d). The division shall allow an applicant for a personalized
	91	+	license plate to personalize a license plate design established by subsection
	92	+	(a), (b) or (d).
	93	+	(d) TwoOne personalized license plates plate may be issued to any
	94	+	owner or lessee of a passenger vehicle or a truck licensed for a gross
	95	+	weight of not more than 20,000 pounds, who makes proper application to
	96	+	the division of vehicles not less than 60 days prior to such owner's or
	97	+	lessee's at renewal of registration date. Such application shall be on a form
	98	+	prescribed by the division and accompanied by a fee of $40, which shall
	99	+	be in addition to any other fee required to renew the registration of such
	100	+	passenger vehicle under the laws of this state. One Such personalized
	101	+	license plate shall be displayed on the rear of the vehicle and, at the option
	102	+	of the owner or lessee, the other license plate may be displayed on the
	103	+	front of the vehicle, except that no registration decal shall be issued
	104	+	pursuant to K.S.A. 8-134, and amendments thereto, for any such license
	105	+	plate displayed on the front of such vehicle. One personalized license plate
	106	+	may be issued to any owner of a motorcycle upon proper application in the
	107	+	same manner provided in this subsection for passenger vehicles and trucks.
	108	+	The $40 fee shall be paid only once during the registration period for
	109	+	which such license plates were issued, and any subsequent renewals during
	110	+	the registration period shall be subject only to the registration fee
	111	+	prescribed by K.S.A. 8-143, and amendments thereto. The division shall
	112	+	design distinctive, personalized license plates to be issued which that shall
	113	+	contain not more than seven letters or numbers on truck or passenger
	114	+	vehicle license plates and not more than five letters or numbers on
	115	+	motorcycle license plates, or a combination thereof, to be designated by
	116	+	the applicant in lieu of the letters and numbers required by K.S.A. 8-147,
	117	+	and amendments thereto, other than the letters required to designate the
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	161	+	county in which such vehicle is registered. Unless the letters or numbers
	162	+	designated by the applicant have been assigned to another vehicle, or
	163	+	unless the letters or numbers designated by the applicant have a profane,
	164	+	vulgar, lewd or indecent meaning or connotation, as determined by the
	165	+	director of vehicles, the division shall assign such letters or numbers to the
	166	+	applicant's vehicle, and the letters or numbers, or combination thereof, so
	167	+	assigned shall be deemed the registration number of such vehicle. Subject
	168	+	to the foregoing provisions, all license plates issued under this section
	169	+	shall be manufactured in accordance with K.S.A. 8-147, and amendments
	170	+	thereto. Such license plates shall be issued for a registration period of five
	171	+	years commencing in 1985 and each five years thereafter.
	172	+	(e) The secretary of revenue shall adopt rules and regulations
	173	+	necessary to carry out the provisions of this act, including, without
	174	+	limitation, rules and regulations concerning: (1) The procedure for insuring
	175	+	that duplicate license plates are not issued throughout the state; (2) the
	176	+	procedure for reserving distinctive license plates for the purpose of
	177	+	obtaining the same on each annual renewal of registration; (3) the
	178	+	procedure for allowing the transfer of personalized license plates from one
	179	+	vehicle to another for which such license plates were originally issued,
	180	+	when the title to the original vehicle has not been transferred and the name
	181	+	or names of the owner or owners listed on the titles to both vehicles are
	182	+	identical; and (4) procedures necessary to coordinate this act with other
	183	+	laws of this state governing registration of vehicles. The director of
	184	+	vehicles shall remit all moneys received by the division of vehicles under
	185	+	this section to the state treasurer in accordance with the provisions of
	186	+	K.S.A. 75-4215, and amendments thereto. Upon receipt of each such
	187	+	remittance, the state treasurer shall deposit the entire amount in the state
	188	+	treasury to the credit of the state highway fund.
	189	+	Sec. 2. K.S.A. 2024 Supp. 8-134 is hereby amended to read as
	190	+	follows: 8-134. (a) Every vehicle registration under this act shall expire
	191	+	December 31 of each year, except passenger vehicles and vehicles
	192	+	provided for in K.S.A. 8-134a, and amendments thereto. The registration
	193	+	of vehicles to which K.S.A. 8-134a, and amendments thereto, applies shall
	194	+	expire in 1982 and thereafter in accordance with the provisions of
	195	+	subsections (b) and (c). Registration of vehicles shall be renewed annually
	196	+	upon application by the owner and by payment of the fees required by law.
	197	+	Except vehicles subject to K.S.A. 8-134a, and amendments thereto, and
	198	+	passenger vehicles, the renewal shall take effect on January 1 of each year,
	199	+	but the owner of the vehicle shall have until and including the last day of
	200	+	February of each year to make application for such renewal. The division
	201	+	shall issue for such vehicles a February month decal to correspond with
	202	+	the statutory grace period. Criminal sanctions provided in K.S.A. 8-142,
	203	+	and amendments thereto, for failure to display any license plate or plates
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	247	+	or any registration decal required to be affixed to any such license plate for
	248	+	the current registration year shall not be enforced until March 1 of each
	249	+	year. An owner who has made proper application for renewal of
	250	+	registration of a vehicle prior to January 1, but who has not received the
	251	+	license plate or registration card for the ensuing year, shall be entitled to
	252	+	operate or permit the operation of such vehicle upon the highways upon
	253	+	displaying thereon the license plate issued for the preceding year for such
	254	+	time as the director of vehicles finds necessary for issuance of such new
	255	+	license plate.
	256	+	(b) Every passenger vehicle required by this act to be registered,
	257	+	except as otherwise provided, shall be registered for a period of 12
	258	+	consecutive months. The division of vehicles, in order to initiate a system
	259	+	of registering or reregistering passenger vehicles during any month of a
	260	+	calendar year, may register or reregister a passenger vehicle for less than a
	261	+	12-month period, prorating the annual registration fee, when in the
	262	+	director's opinion such proration tends to fulfill the purpose of the monthly
	263	+	registration system.
	264	+	(c) Passenger vehicle registration, and the authority to legally operate,
	265	+	use or tow such vehicle on the highway shall expire at 12 midnight on the
	266	+	last day of the last month of the 12-month period for which such vehicle
	267	+	was registered, and the owner shall see that such vehicle is reregistered as
	268	+	required by this act. The director of vehicles shall designate the
	269	+	registration period for each passenger vehicle in order to as nearly as
	270	+	feasible equalize registration or reregistration within the 12 months of the
	271	+	year. Any vehicle after having once been registered shall upon
	272	+	reregistration, be registered for the same twelve-month period except when
	273	+	the certificate of title has been transferred as provided by law. In this case,
	274	+	the vehicle shall be registered by the division of vehicles in accordance
	275	+	with the system adopted.
	276	+	(d) For the purpose of this act, hearses and electrically propelled
	277	+	vehicles shall be classified as passenger vehicles.
	278	+	(e) Every owner who registers or reregisters a vehicle in a calendar
	279	+	year, and in any calendar year in which a license plate is not issued for the
	280	+	renewal of registration of such vehicle, shall be furnished by the division
	281	+	one decal for the license plate issued for such vehicle and required by
	282	+	K.S.A. 8-133, and amendments thereto, to be affixed to the rear of such
	283	+	vehicle. Such decal shall be affixed to the number plate affixed to the rear
	284	+	of such vehicle and shall contain the letters designating the county in
	285	+	which such vehicle is registered, as provided in K.S.A. 8-147, and
	286	+	amendments thereto, shall indicate the license plate number for which the
	287	+	decal is to be affixed and shall indicate the year in which such registration
	288	+	expires. The color of a decal shall be such that it contrasts with the color of
	289	+	the license plate to which it is to be affixed, and the director of vehicles
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	333	+	shall change the color of such decals each year, without duplicating the
	334	+	same color in any five-year period or such extended period as the director
	335	+	designates under K.S.A. 8-132(b), and amendments thereto. Such decals
	336	+	shall be so constructed that once a decal has been affixed to a license plate,
	337	+	it cannot be removed without destroying the decal, and the surface of such
	338	+	decals shall be capable of reflecting light. Consistent with the foregoing,
	339	+	the director of vehicles shall prescribe the size of and material to be used
	340	+	in the production of such decals, and the director of vehicles shall
	341	+	designate the location on a number plate where such decal shall be affixed.
	342	+	(f) (1) The owner of a vehicle may, at the time of such registration or
	343	+	reregistration, purchase a park and recreation motor vehicle permit. Such
	344	+	permit shall cost $15 until such time as the amount for such permit is
	345	+	changed by rules and regulations of the secretary of wildlife and parks.
	346	+	(2) Such permit shall be nontransferable and shall expire on the date
	347	+	of expiration of the vehicle registration.
	348	+	(3) Except as provided in subsection (f)(4), the county treasurer shall
	349	+	remit all such moneys paid to the county treasurer to the state treasurer in
	350	+	accordance with the provisions of K.S.A. 75-4215, and amendments
	351	+	thereto. Upon receipt of each such remittance, the state treasurer shall
	352	+	deposit the entire amount in the state treasury and shall be credited as
	353	+	provided in K.S.A. 32-991, and amendments thereto.
	354	+	(4) The county treasurer may collect and retain a service charge fee of
	355	+	up to $.50 for each park and recreation motor vehicle permit issued or sold
	356	+	by the county treasurer.
	357	+	(5) As a condition of receiving the park and recreation motor vehicle
	358	+	permit, the applicant shall consent to the sharing of information, including,
	359	+	but not limited to, the applicant's name, address, email address and phone
	360	+	number, with the secretary of wildlife and parks by the division of motor
	361	+	vehicles.
	362	+	(g) The secretary of revenue shall adopt rules and regulations
	363	+	necessary to accomplish the purpose of this act.
	364	+	Sec. 3. K.S.A. 8-147 is hereby amended to read as follows: 8-147. (a)
	365	+	As used in this section, "license plate" means the plate used to externally
	366	+	evidence registration of a vehicle under chapter 8 of Kansas Statutes
	367	+	Annotated.
	368	+	(b) Prior to November 1 of each year, the director of vehicles shall
	369	+	furnish the secretary of revenue with complete and detailed specifications
	370	+	for the manufacture of all license plates and registration decals, together
	371	+	with the number required for delivery in the succeeding year for use
	372	+	during the following year, and. The state corporation commission shall
	373	+	furnish the secretary of revenue with complete and detailed specifications
	374	+	for the manufacture of identification tags together with the number
	375	+	required for delivery in the succeeding year for use in the following year.
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	419	+	The secretary of revenue shall cause to be manufactured all license plates
	420	+	and registration decals and state corporation commission identification
	421	+	tags based on such specifications and estimates. For such purpose, the
	422	+	secretary of revenue shall enter into a contract for the manufacture of
	423	+	license plates, tags and decals with any organization or institution
	424	+	designated in K.S.A. 39-1208, and amendments thereto. Any such contract
	425	+	may provide that the secretary of revenue shall furnish or cause to be
	426	+	furnished the materials and supplies necessary for the manufacture and
	427	+	distribution of license plates, tags and decals if, in the opinion of the
	428	+	secretary of revenue, a reduction in the cost of manufacturing and
	429	+	distribution of the license plates, tags and decals under such contract will
	430	+	be achieved. Subject to the foregoing, the cost to the state for the
	431	+	manufacture of the license plates, tags and decals pursuant to any contract
	432	+	entered into under this section shall be substantially equivalent to such
	433	+	costs under prior contracts, with the cost of license plates increased in the
	434	+	amount of the cost of coating with reflective material, but any such
	435	+	contract shall not be subject to the provisions of K.S.A. 75-3739, and
	436	+	amendments thereto.
	437	+	(c) Except as authorized by other provisions of law, license plates,
	438	+	beginning in the year in which new license plates are issued pursuant to
	439	+	K.S.A. 8-132, and amendments thereto, shall be lettered, numbered and
	440	+	designed as provided in this section. Each license plate shall contain a
	441	+	combination of three letters followed by a combination of three numerals,
	442	+	except that once all allowable combinations of letters and numerals have
	443	+	been used, each license plate shall contain an arrangement of numerals or
	444	+	letters, or both, as shall be assigned by the secretary of revenue. The
	445	+	arrangement of numerals and letters of license plates shall be uniform
	446	+	throughout each classification of registration. The secretary may provide
	447	+	for the arrangement of the numerals and letters in groups or otherwise and
	448	+	for other distinguishing marks on such license plates. The secretary of
	449	+	revenue shall design decals to be affixed to the license plates to identify
	450	+	the county by two letters chosen from the name of the county distinctly
	451	+	indicative of the name of the county in which the vehicle is registered and
	452	+	the date registration is to expire expiration information consistent with
	453	+	K.S.A. 8-134, and amendments thereto. The letters and numerals of such
	454	+	license plates shall be in such contrast of colors to the background of the
	455	+	license plate as to make such letters and numerals easily read readable.
	456	+	(d) As new license plates are issued, the face of every license plate
	457	+	shall be completely coated with a reflective material. The reflectorized
	458	+	material shall be of such nature as to provide effective and dependable
	459	+	performance in the promotion of highway safety and vehicle identification
	460	+	throughout the service period for which the license plates are issued. The
	461	+	sum of $.50 shall be added to the cost of each reflectorized license plate.
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	505	+	The director shall change the color of such license plates every time new
	506	+	license plates are issued under subsection (b) of K.S.A. 8-132(b), and
	507	+	amendments thereto. The quantity of license plates and registration decals
	508	+	to be furnished each county shall be computed upon the basis of the
	509	+	number of motor vehicles registered and reregistered in such county for
	510	+	the preceding year, and additional license plates and decals shall be
	511	+	furnished as required.
	512	+	(e) Any contract entered into pursuant to this section for the
	513	+	manufacture of license plates and decals shall provide that the license
	514	+	plates and decals, other than prorate license plates and prorate backing
	515	+	plates, shall be shipped directly to the treasurer of the county where they
	516	+	are to be used or, for digitally-fulfilled license plate order, directly to the
	517	+	customer for whom the plate is issued. Any such contract for the
	518	+	manufacture of state corporation commission identification tags shall
	519	+	provide that such tags shall be shipped directly to the state corporation
	520	+	commission.
	521	+	Sec. 4. K.S.A. 8-132 and 8-147 and K.S.A. 2024 Supp. 8-134 are
	522	+	hereby repealed.
	523	+	Sec. 5. This act shall take effect and be in force from and after its
222	524		publication in the statute book.
223		-	I hereby certify that the above BILL originated in the HOUSE, and was
224		-	adopted by that body
225		-
226		-	HOUSE adopted
227		-	Conference Committee Report
228		-
229		-	Speaker of the House.
230		-
231		-	Chief Clerk of the House.
232		-	Passed the SENATE
233		-	as amended
234		-	SENATE adopted
235		-	Conference Committee Report
236		-
237		-	President of the Senate.
238		-
239		-	Secretary of the Senate.
240		-	APPROVED
241		-
242		-
243		-	Governor. HOUSE BILL No. 2289—page 5
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