KS
Kansas Senate Bill SB196

Kansas 2025-2026 Regular Session

Kansas Senate Bill SB196 Compare Versions

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11 Session of 2025
22 SENATE BILL No. 196
33 By Committee on Federal and State Affairs
44 2-4
55 AN ACT concerning employment; prohibiting the employment of
66 unauthorized aliens by business entities and public employers;
77 requiring use and registration of the e-verify program; prohibiting the
88 deduction of certain wages and remuneration to unauthorized aliens;
99 amending K.S.A. 2024 Supp. 79-32,117 and repealing the existing
1010 section.
1111 Be it enacted by the Legislature of the State of Kansas:
1212 New Section 1. For the purposes of sections 1 through 4, and
1313 amendments thereto:
1414 (a) "Alien" means the same as provided in 8 U.S.C. § 1101.
1515 (b) "Employee" means any person directed, allowed or permitted to
1616 perform labor or service of any kind by an employer, with the exception of
1717 casual domestic labor hired to work in or around an individual's personal
1818 place of residence. The employees of an independent contractor working
1919 for a business entity shall not be deemed as the employees of the business
2020 entity for the purposes of this section.
2121 (c) "Business entity" means any person or group of persons
2222 performing or engaging in any activity, enterprise, profession or
2323 occupation for gain, benefit, advantage or livelihood, whether for-profit or
2424 not-for-profit. "Business entity" includes, but is not limited to:
2525 (1) Self-employed individuals, business entities filing articles of
2626 incorporation, partnerships, limited partnerships, limited liability
2727 companies, foreign corporations, foreign limited partnerships, foreign
2828 limited liability companies authorized to transact business in this state,
2929 business trusts and any business entity that registers with the secretary of
3030 state; and
3131 (2) any business entity that possesses a business license or
3232 registration to do business issued by the state, is exempt by law from
3333 obtaining such a business license or operating unlawfully without such a
3434 business license.
3535 (d) "Business license" means a license, permit, certificate, approval,
3636 registration, charter or similar form of authorization to perform a service
3737 or conduct any activity, enterprise, profession or occupation issued to a
3838 business entity by this state or any subdivision of this state. "Business
3939 license" does not include registration with the secretary of state to transact
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7676 business as a corporation, limited liability company, partnership or other
7777 business entity in this state.
7878 (e) "New employee" means a person who becomes an employee of an
7979 employer on or after July 1, 2025.
8080 (f) "Person" means a natural person.
8181 (g) "Public employer" means any department, agency, political
8282 subdivision or instrumentality of the state.
8383 (h) "Unauthorized alien" means an alien who does not have the legal
8484 right or authorization under federal law to work in the United States as
8585 described in 8 U.S.C. § 1324a(h)(3).
8686 (i) "E-verify" means the electronic verification of federal employment
8787 authorization program, or its successor program, used to compare
8888 information from form I-9 to governmental records to confirm that an
8989 employee is authorized to work in the United States pursuant to 8 U.S.C. §
9090 1324a and that is operated by the United States department of homeland
9191 security and the social security administration.
9292 New Sec. 2. (a) It is unlawful for an employer to knowingly hire or to
9393 recruit or refer for a fee an unauthorized alien for employment in this state.
9494 It shall be a violation of this section for an employer to:
9595 (1) Use a contract, subcontract or other independent contractor
9696 agreement to obtain the labor of an unauthorized alien in this state; or
9797 (2) knowingly contract with an unauthorized alien or with a person
9898 who employs or contracts with an unauthorized alien to perform the labor.
9999 (b) The provisions of this section may be enforced in the courts of
100100 this state by a civil action brought by any county or district attorney or the
101101 attorney general.
102102 (c) (1) The attorney general shall develop a complaint form for a
103103 person to allege a violation of subsection (a). The complainant shall not be
104104 required to list the complainant's social security number on the complaint
105105 form or to have the complaint form notarized. On receipt of a complaint on
106106 such complaint form that an employer has allegedly knowingly employed
107107 an unauthorized alien, the county or district attorney or attorney general
108108 shall investigate whether the business entity has violated the provisions of
109109 subsection (a). If a complaint is received but is not submitted on a
110110 complaint form developed by the attorney general, the county or district
111111 attorney or attorney general may investigate whether the employer has
112112 violated the provisions of subsection (a). The county or district attorney or
113113 attorney general shall not investigate complaints that are based solely on
114114 race, color or national origin. This subsection shall not be construed to
115115 prohibit the filing of anonymous complaints that are not submitted on a
116116 complaint form developed by the attorney general.
117117 (2) A complaint that is submitted to the attorney general or the county
118118 or district attorney shall be provided by the attorney general or, when
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162162 submitted to a different county or the district attorney, by such county or
163163 district attorney to the county or district attorney of the county in which
164164 the alleged unauthorized alien is, or was previously, employed by the
165165 business entity. The county sheriff or any other local law enforcement
166166 agency may assist in investigating a complaint. When investigating a
167167 complaint, the county or district attorney or attorney general shall verify
168168 the employment authorization of the alleged unauthorized alien with the
169169 federal government pursuant to 8 U.S.C. § 1373(c).
170170 (3) A person who knowingly files a false and frivolous complaint
171171 under this subsection is guilty of a class C nonperson misdemeanor.
172172 (d) If the county or district attorney or attorney general elects to bring
173173 an action to enforce this section, the county or district attorney or attorney
174174 general shall notify the United States immigration and customs
175175 enforcement.
176176 (e) (1) If a business entity violates the provisions of this section, the
177177 court shall order the business entity to terminate the employment of all
178178 unauthorized aliens and file a signed affidavit with the relevant county or
179179 district attorney within three business days. The affidavit shall state that
180180 the business entity has terminated the employment of all unauthorized
181181 aliens in this state and will not intentionally or knowingly employ an
182182 unauthorized alien in this state. If the business entity fails to file a signed
183183 affidavit with the county or district attorney within three business days, the
184184 court shall order the suspension of all business licenses that are held by the
185185 business entity until the business entity files such signed affidavit with the
186186 county or district attorney.
187187 (2) (A) For a first violation of this section, the court shall order the
188188 suspension of all business licenses issued by the state or any subdivision of
189189 the state that are held by the business entity for at least one day but not
190190 more than 30 days.
191191 (B) For a second violation of this section, the court shall order the
192192 suspension of all licenses that are held by the business entity for at least 30
193193 days but not more than one year.
194194 (C) For a third violation of this section, the court shall order the
195195 permanent suspension of all business licenses that are held by the business
196196 entity and the revocation of the business entity's registration as a
197197 corporation, limited liability company or limited partnership in this state, if
198198 applicable.
199199 (f) (1) In enforcing the provisions of this section, no state, county or
200200 local official in this state shall attempt to independently determine whether
201201 an individual is an unauthorized alien or an alien not lawfully present in
202202 the United States. Such determination shall only be made by verifying the
203203 alien's employment authorization status with the federal government
204204 pursuant to 8 U.S.C. § 1373(c).
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248248 (2) When making a determination of whether an employee is an
249249 unauthorized alien, a court shall only consider the federal government's
250250 determination pursuant to 8 U.S.C. § 1373(c). The court shall take judicial
251251 notice of any verification of the employment authorization status
252252 previously provided by the federal government. The court may, and at the
253253 request of a party shall, request the federal government to provide a new
254254 verification of the employment authorization status of the employee
255255 pursuant to 8 U.S.C. § 1373(c). The most recent determination of the
256256 employment authorization status of an employee by the federal
257257 government shall create a rebuttable presumption as to the employee's
258258 employment authorization status.
259259 (g) A business entity that has complied in good faith with:
260260 (1) This section through enrollment in e-verify and that has used e-
261261 verify to confirm the employment authorization of any employee in
262262 question shall have a rebuttable presumption that the business entity did
263263 not knowingly employ an unauthorized alien; and
264264 (2) the requirements of 8 U.S.C. § 1324a(b) shall have an affirmative
265265 defense that the business entity did not knowingly employ an unauthorized
266266 alien.
267267 (h) Any penalty imposed pursuant to this section may be imposed
268268 separate from, commensurate with or in addition to any other applicable
269269 civil or criminal penalty, including, but not limited to, any criminal penalty
270270 pursuant to K.S.A. 21-6509, and amendments thereto.
271271 New Sec. 3. (a) (1) On and after July 1, 2025, every business entity
272272 doing business within this state that employs one or more employees shall
273273 register with and utilize e-verify to verify the employment authorization of
274274 all new employees. The business entity shall retain all documentation
275275 received in connection with its participation in e-verify that verifies the
276276 employment authorization of any employee verified through e-verify for at
277277 least three years after the end of an employee's employment with such
278278 business entity. Upon request by any county or district attorney or the
279279 attorney general, the business entity shall provide this documentation to
280280 such county or district attorney or the attorney general.
281281 (2) The provisions of this subsection may be enforced in the courts of
282282 this state by a civil action brought by any county or district attorney or the
283283 attorney general. Upon a finding of a violation of this subsection by a
284284 business entity, the court shall order the suspension of all licenses issued
285285 by the state or any subdivision of the state that are held by the business
286286 entity for at least 10 days but not more than one year.
287287 (b) On and after July 1, 2025, every public employer in this state shall
288288 register with and utilize e-verify to verify the employment authorization of
289289 all new employees.
290290 (c) On and after July 1, 2025, no public employer shall enter into a
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334334 contract for the performance of services within this state unless the
335335 contractor registers and participates in e-verify to verify the employment
336336 authorization of all new employees. This subsection shall not apply to any
337337 contracts entered into prior to July 1, 2025.
338338 New Sec. 4. (a) All business entities shall annually submit a signed
339339 affidavit to the secretary of revenue that states:
340340 (1) Whether the business entity:
341341 (A) Utilized a business expense or business loss deduction in
342342 determining federal adjusted gross income;
343343 (B) employed any employees or independent contractors for the tax
344344 year in question and the number of such employees or contractors;
345345 (C) is enrolled in and is actively participating in e-verify;
346346 (D) has used e-verify to confirm the employment authorization of
347347 every employee hired on or after July 1, 2025; and
348348 (E) has confirmed that any independent contractor paid by the
349349 business entity is an independent contractor who is registered with and
350350 utilizing e-verify to verify the employment authorization of all new
351351 employees; and
352352 (2) the business entity's identification number signifying the
353353 employer's enrollment in e-verify.
354354 (b) The secretary of revenue may audit any business entity that:
355355 (1) Fails to timely submit an affidavit required by this subsection; or
356356 (2) the secretary has probable cause to believe is out of compliance
357357 with this section.
358358 (c) If the secretary of revenue determines that a business entity has
359359 knowingly made material misrepresentations of fact regarding information
360360 contained in the affidavit, the business entity shall be required to add back
361361 business deductions taken, to the extent such deductions constitute wages
362362 or remuneration paid to employees whose employment authorization was
363363 not verified using e-verify, in determining the business entity's adjusted
364364 gross income used to calculate the business entity's state tax liability.
365365 Sec. 5. K.S.A. 2024 Supp. 79-32,117 is hereby amended to read as
366366 follows: 79-32,117. (a) The Kansas adjusted gross income of an individual
367367 means such individual's federal adjusted gross income for the taxable year,
368368 with the modifications specified in this section.
369369 (b) There shall be added to federal adjusted gross income:
370370 (i) Interest income less any related expenses directly incurred in the
371371 purchase of state or political subdivision obligations, to the extent that the
372372 same is not included in federal adjusted gross income, on obligations of
373373 any state or political subdivision thereof, but to the extent that interest
374374 income on obligations of this state or a political subdivision thereof issued
375375 prior to January 1, 1988, is specifically exempt from income tax under the
376376 laws of this state authorizing the issuance of such obligations, it shall be
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420420 excluded from computation of Kansas adjusted gross income whether or
421421 not included in federal adjusted gross income. Interest income on
422422 obligations of this state or a political subdivision thereof issued after
423423 December 31, 1987, shall be excluded from computation of Kansas
424424 adjusted gross income whether or not included in federal adjusted gross
425425 income.
426426 (ii) Taxes on or measured by income or fees or payments in lieu of
427427 income taxes imposed by this state or any other taxing jurisdiction to the
428428 extent deductible in determining federal adjusted gross income and not
429429 credited against federal income tax. This paragraph shall not apply to taxes
430430 imposed under the provisions of K.S.A. 79-1107 or 79-1108, and
431431 amendments thereto, for privilege tax year 1995, and all such years
432432 thereafter.
433433 (iii) The federal net operating loss deduction, except that the federal
434434 net operating loss deduction shall not be added to an individual's federal
435435 adjusted gross income for tax years beginning after December 31, 2016.
436436 (iv) Federal income tax refunds received by the taxpayer if the
437437 deduction of the taxes being refunded resulted in a tax benefit for Kansas
438438 income tax purposes during a prior taxable year. Such refunds shall be
439439 included in income in the year actually received regardless of the method
440440 of accounting used by the taxpayer. For purposes hereof, a tax benefit shall
441441 be deemed to have resulted if the amount of the tax had been deducted in
442442 determining income subject to a Kansas income tax for a prior year
443443 regardless of the rate of taxation applied in such prior year to the Kansas
444444 taxable income, but only that portion of the refund shall be included as
445445 bears the same proportion to the total refund received as the federal taxes
446446 deducted in the year to which such refund is attributable bears to the total
447447 federal income taxes paid for such year. For purposes of the foregoing
448448 sentence, federal taxes shall be considered to have been deducted only to
449449 the extent such deduction does not reduce Kansas taxable income below
450450 zero.
451451 (v) The amount of any depreciation deduction or business expense
452452 deduction claimed on the taxpayer's federal income tax return for any
453453 capital expenditure in making any building or facility accessible to the
454454 handicapped, for which expenditure the taxpayer claimed the credit
455455 allowed by K.S.A. 79-32,177, and amendments thereto.
456456 (vi) Any amount of designated employee contributions picked up by
457457 an employer pursuant to K.S.A. 12-5005, 20-2603, 74-4919 and 74-4965,
458458 and amendments thereto.
459459 (vii) The amount of any charitable contribution made to the extent the
460460 same is claimed as the basis for the credit allowed pursuant to K.S.A. 79-
461461 32,196, and amendments thereto.
462462 (viii) The amount of any costs incurred for improvements to a swine
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506506 facility, claimed for deduction in determining federal adjusted gross
507507 income, to the extent the same is claimed as the basis for any credit
508508 allowed pursuant to K.S.A. 79-32,204, and amendments thereto.
509509 (ix) The amount of any ad valorem taxes and assessments paid and
510510 the amount of any costs incurred for habitat management or construction
511511 and maintenance of improvements on real property, claimed for deduction
512512 in determining federal adjusted gross income, to the extent the same is
513513 claimed as the basis for any credit allowed pursuant to K.S.A. 79-32,203,
514514 and amendments thereto.
515515 (x) Amounts received as nonqualified withdrawals, as defined by
516516 K.S.A. 75-643, and amendments thereto, if, at the time of contribution to a
517517 family postsecondary education savings account, such amounts were
518518 subtracted from the federal adjusted gross income pursuant to subsection
519519 (c)(xv) or if such amounts are not already included in the federal adjusted
520520 gross income.
521521 (xi) The amount of any contribution made to the same extent the
522522 same is claimed as the basis for the credit allowed pursuant to K.S.A. 74-
523523 50,154, and amendments thereto.
524524 (xii) For taxable years commencing after December 31, 2004,
525525 amounts received as withdrawals not in accordance with the provisions of
526526 K.S.A. 74-50,204, and amendments thereto, if, at the time of contribution
527527 to an individual development account, such amounts were subtracted from
528528 the federal adjusted gross income pursuant to subsection (c)(xiii), or if
529529 such amounts are not already included in the federal adjusted gross
530530 income.
531531 (xiii) The amount of any expenditures claimed for deduction in
532532 determining federal adjusted gross income, to the extent the same is
533533 claimed as the basis for any credit allowed pursuant to K.S.A. 79-32,217
534534 through 79-32,220 or 79-32,222, and amendments thereto.
535535 (xiv) The amount of any amortization deduction claimed in
536536 determining federal adjusted gross income to the extent the same is
537537 claimed for deduction pursuant to K.S.A. 79-32,221, and amendments
538538 thereto.
539539 (xv) The amount of any expenditures claimed for deduction in
540540 determining federal adjusted gross income, to the extent the same is
541541 claimed as the basis for any credit allowed pursuant to K.S.A. 79-32,223
542542 through 79-32,226, 79-32,228 through 79-32,231, 79-32,233 through 79-
543543 32,236, 79-32,238 through 79-32,241, 79-32,245 through 79-32,248 or 79-
544544 32,251 through 79-32,254, and amendments thereto.
545545 (xvi) The amount of any amortization deduction claimed in
546546 determining federal adjusted gross income to the extent the same is
547547 claimed for deduction pursuant to K.S.A. 79-32,227, 79-32,232, 79-
548548 32,237, 79-32,249, 79-32,250 or 79-32,255, and amendments thereto.
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592592 (xvii) The amount of any amortization deduction claimed in
593593 determining federal adjusted gross income to the extent the same is
594594 claimed for deduction pursuant to K.S.A. 79-32,256, and amendments
595595 thereto.
596596 (xviii) For taxable years commencing after December 31, 2006, the
597597 amount of any ad valorem or property taxes and assessments paid to a state
598598 other than Kansas or local government located in a state other than Kansas
599599 by a taxpayer who resides in a state other than Kansas, when the law of
600600 such state does not allow a resident of Kansas who earns income in such
601601 other state to claim a deduction for ad valorem or property taxes or
602602 assessments paid to a political subdivision of the state of Kansas in
603603 determining taxable income for income tax purposes in such other state, to
604604 the extent that such taxes and assessments are claimed as an itemized
605605 deduction for federal income tax purposes.
606606 (xix) For taxable years beginning after December 31, 2012, and
607607 ending before January 1, 2017, the amount of any: (1) Loss from business
608608 as determined under the federal internal revenue code and reported from
609609 schedule C and on line 12 of the taxpayer's form 1040 federal individual
610610 income tax return; (2) loss from rental real estate, royalties, partnerships, S
611611 corporations, except those with wholly owned subsidiaries subject to the
612612 Kansas privilege tax, estates, trusts, residual interest in real estate
613613 mortgage investment conduits and net farm rental as determined under the
614614 federal internal revenue code and reported from schedule E and on line 17
615615 of the taxpayer's form 1040 federal individual income tax return; and (3)
616616 farm loss as determined under the federal internal revenue code and
617617 reported from schedule F and on line 18 of the taxpayer's form 1040
618618 federal income tax return; all to the extent deducted or subtracted in
619619 determining the taxpayer's federal adjusted gross income. For purposes of
620620 this subsection, references to the federal form 1040 and federal schedule
621621 C, schedule E, and schedule F, shall be to such form and schedules as they
622622 existed for tax year 2011, and as revised thereafter by the internal revenue
623623 service.
624624 (xx) For taxable years beginning after December 31, 2012, and
625625 ending before January 1, 2017, the amount of any deduction for self-
626626 employment taxes under section 164(f) of the federal internal revenue
627627 code as in effect on January 1, 2012, and amendments thereto, in
628628 determining the federal adjusted gross income of an individual taxpayer, to
629629 the extent the deduction is attributable to income reported on schedule C,
630630 E or F and on line 12, 17 or 18 of the taxpayer's form 1040 federal income
631631 tax return.
632632 (xxi) For taxable years beginning after December 31, 2012, and
633633 ending before January 1, 2017, the amount of any deduction for pension,
634634 profit sharing, and annuity plans of self-employed individuals under
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678678 section 62(a)(6) of the federal internal revenue code as in effect on January
679679 1, 2012, and amendments thereto, in determining the federal adjusted gross
680680 income of an individual taxpayer.
681681 (xxii) For taxable years beginning after December 31, 2012, and
682682 ending before January 1, 2017, the amount of any deduction for health
683683 insurance under section 162(l) of the federal internal revenue code as in
684684 effect on January 1, 2012, and amendments thereto, in determining the
685685 federal adjusted gross income of an individual taxpayer.
686686 (xxiii) For taxable years beginning after December 31, 2012, and
687687 ending before January 1, 2017, the amount of any deduction for domestic
688688 production activities under section 199 of the federal internal revenue code
689689 as in effect on January 1, 2012, and amendments thereto, in determining
690690 the federal adjusted gross income of an individual taxpayer.
691691 (xxiv) For taxable years commencing after December 31, 2013, that
692692 portion of the amount of any expenditure deduction claimed in
693693 determining federal adjusted gross income for expenses paid for medical
694694 care of the taxpayer or the taxpayer's spouse or dependents when such
695695 expenses were paid or incurred for an abortion, or for a health benefit plan,
696696 as defined in K.S.A. 65-6731, and amendments thereto, for the purchase of
697697 an optional rider for coverage of abortion in accordance with K.S.A. 40-
698698 2,190, and amendments thereto, to the extent that such taxes and
699699 assessments are claimed as an itemized deduction for federal income tax
700700 purposes.
701701 (xxv) For taxable years commencing after December 31, 2013, that
702702 portion of the amount of any expenditure deduction claimed in
703703 determining federal adjusted gross income for expenses paid by a taxpayer
704704 for health care when such expenses were paid or incurred for abortion
705705 coverage, a health benefit plan, as defined in K.S.A. 65-6731, and
706706 amendments thereto, when such expenses were paid or incurred for
707707 abortion coverage or amounts contributed to health savings accounts for
708708 such taxpayer's employees for the purchase of an optional rider for
709709 coverage of abortion in accordance with K.S.A. 40-2,190, and
710710 amendments thereto, to the extent that such taxes and assessments are
711711 claimed as a deduction for federal income tax purposes.
712712 (xxvi) For all taxable years beginning after December 31, 2016, the
713713 amount of any charitable contribution made to the extent the same is
714714 claimed as the basis for the credit allowed pursuant to K.S.A. 72-4357, and
715715 amendments thereto, and is also claimed as an itemized deduction for
716716 federal income tax purposes.
717717 (xxvii) For all taxable years commencing after December 31, 2020,
718718 the amount of any interest expense paid or accrued in a previous taxable
719719 year but allowed as a deduction pursuant to section 163 of the federal
720720 internal revenue code in the current taxable year by reason of the
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764764 carryforward of disallowed business interest pursuant to section 163(j) of
765765 the federal internal revenue code. For purposes of this paragraph, an
766766 interest expense is considered paid or accrued only in the first taxable year
767767 the deduction would have been allowable pursuant to section 163 of the
768768 federal internal revenue code if the limitation pursuant to section 163(j) of
769769 the federal internal revenue code did not exist.
770770 (xxviii) For all taxable years beginning after December 31, 2021, the
771771 amount of any contributions to, or earnings from, a first-time home buyer
772772 savings account if distributions from the account were not used to pay for
773773 expenses or transactions authorized pursuant to K.S.A. 2024 Supp. 58-
774774 4904, and amendments thereto, or were not held for the minimum length
775775 of time required pursuant to K.S.A. 2024 Supp. 58-4904, and amendments
776776 thereto. Contributions to, or earnings from, such account shall also include
777777 any amount resulting from the account holder not designating a surviving
778778 payable on death beneficiary pursuant to K.S.A. 2024 Supp. 58-4904(e),
779779 and amendments thereto.
780780 (xxix) For all taxable years beginning after December 31, 2024, the
781781 amount of any contributions to, or earnings from, an adoption savings
782782 account if distributions from the account were not used to pay for expenses
783783 or transactions authorized pursuant to K.S.A. 2024 Supp. 38-2504, and
784784 amendments thereto, or were not held for the minimum length of time
785785 required pursuant to K.S.A. 2024 Supp. 38-2504, and amendments thereto.
786786 Contributions to, or earnings from, such account shall also include any
787787 amount resulting from the account holder not designating a surviving
788788 payable on death beneficiary pursuant to K.S.A. 2024 Supp. 38-2504(e),
789789 and amendments thereto.
790790 (xxx) (1) For all taxable years beginning after December 31, 2024:
791791 (A) Wages or remuneration for the performance of labor paid to an
792792 individual claimed as a deduction for federal income tax purposes by a
793793 taxpayer if the individual is an unauthorized alien. The provisions of this
794794 subsection shall apply regardless of whether an internal revenue service
795795 form 1099 is issued in conjunction with the wages or renumeration; and
796796 (B) any deductible business expense claimed as a deduction for
797797 federal income tax purposes of wages or remuneration for the
798798 performance of labor paid to an independent contractor who is not
799799 registered with and utilizing the e-verify system to verify the federal
800800 employment authorization of all new employees.
801801 (2) For purposes of this subsection, "e-verify," "new employee" and
802802 "unauthorized alien" mean the same as defined in section 1, and
803803 amendments thereto.
804804 (c) There shall be subtracted from federal adjusted gross income:
805805 (i) Interest or dividend income on obligations or securities of any
806806 authority, commission or instrumentality of the United States and its
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850850 possessions less any related expenses directly incurred in the purchase of
851851 such obligations or securities, to the extent included in federal adjusted
852852 gross income but exempt from state income taxes under the laws of the
853853 United States.
854854 (ii) Any amounts received which are included in federal adjusted
855855 gross income but which are specifically exempt from Kansas income
856856 taxation under the laws of the state of Kansas.
857857 (iii) The portion of any gain or loss from the sale or other disposition
858858 of property having a higher adjusted basis for Kansas income tax purposes
859859 than for federal income tax purposes on the date such property was sold or
860860 disposed of in a transaction in which gain or loss was recognized for
861861 purposes of federal income tax that does not exceed such difference in
862862 basis, but if a gain is considered a long-term capital gain for federal
863863 income tax purposes, the modification shall be limited to that portion of
864864 such gain which is included in federal adjusted gross income.
865865 (iv) The amount necessary to prevent the taxation under this act of
866866 any annuity or other amount of income or gain which was properly
867867 included in income or gain and was taxed under the laws of this state for a
868868 taxable year prior to the effective date of this act, as amended, to the
869869 taxpayer, or to a decedent by reason of whose death the taxpayer acquired
870870 the right to receive the income or gain, or to a trust or estate from which
871871 the taxpayer received the income or gain.
872872 (v) The amount of any refund or credit for overpayment of taxes on
873873 or measured by income or fees or payments in lieu of income taxes
874874 imposed by this state, or any taxing jurisdiction, to the extent included in
875875 gross income for federal income tax purposes.
876876 (vi) Accumulation distributions received by a taxpayer as a
877877 beneficiary of a trust to the extent that the same are included in federal
878878 adjusted gross income.
879879 (vii) Amounts received as annuities under the federal civil service
880880 retirement system from the civil service retirement and disability fund and
881881 other amounts received as retirement benefits in whatever form which
882882 were earned for being employed by the federal government or for service
883883 in the armed forces of the United States.
884884 (viii) Amounts received by retired railroad employees as a
885885 supplemental annuity under the provisions of 45 U.S.C. §§ 228b(a) and
886886 228c(a)(1) et seq.
887887 (ix) Amounts received by retired employees of a city and by retired
888888 employees of any board of such city as retirement allowances pursuant to
889889 K.S.A. 13-14,106, and amendments thereto, or pursuant to any charter
890890 ordinance exempting a city from the provisions of K.S.A. 13-14,106, and
891891 amendments thereto.
892892 (x) (1) For taxable years beginning after December 31, 2021, the
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936936 amount of any federal credit disallowance under the provisions of 26
937937 U.S.C. § 280C(a).
938938 (2) For taxable years beginning after December 31, 2019, and ending
939939 before January 1, 2022, 50% of the amount of the federal employee
940940 retention credit disallowance under rules similar to the rules of 26 U.S.C. §
941941 280C(a). The taxpayer shall be required to prove that such taxpayer
942942 previously filed Kansas income tax returns and paid Kansas income tax on
943943 the disallowed amount. Notwithstanding any other provision of law to the
944944 contrary, any claim for refund or amended return relating to this
945945 subparagraph shall be allowed to be filed on or before April 15, 2025, and
946946 no claim for refund or amended return shall be allowed or filed after April
947947 15, 2025.
948948 (xi) For taxable years beginning after December 31, 1986, dividend
949949 income on stock issued by Kansas venture capital, inc.
950950 (xii) For taxable years beginning after December 31, 1989, amounts
951951 received by retired employees of a board of public utilities as pension and
952952 retirement benefits pursuant to K.S.A. 13-1246, 13-1246a and 13-1249,
953953 and amendments thereto.
954954 (xiii) For taxable years beginning after December 31, 2004, amounts
955955 contributed to and the amount of income earned on contributions deposited
956956 to an individual development account under K.S.A. 74-50,201 et seq., and
957957 amendments thereto.
958958 (xiv) For all taxable years commencing after December 31, 1996, that
959959 portion of any income of a bank organized under the laws of this state or
960960 any other state, a national banking association organized under the laws of
961961 the United States, an association organized under the savings and loan
962962 code of this state or any other state, or a federal savings association
963963 organized under the laws of the United States, for which an election as an
964964 S corporation under subchapter S of the federal internal revenue code is in
965965 effect, which accrues to the taxpayer who is a stockholder of such
966966 corporation and which is not distributed to the stockholders as dividends of
967967 the corporation. For taxable years beginning after December 31, 2012, and
968968 ending before January 1, 2017, the amount of modification under this
969969 subsection shall exclude the portion of income or loss reported on schedule
970970 E and included on line 17 of the taxpayer's form 1040 federal individual
971971 income tax return.
972972 (xv) The cumulative amounts not exceeding $3,000, or $6,000 for a
973973 married couple filing a joint return, for each designated beneficiary that
974974 are contributed to: (1) A family postsecondary education savings account
975975 established under the Kansas postsecondary education savings program or
976976 a qualified tuition program established and maintained by another state or
977977 agency or instrumentality thereof pursuant to section 529 of the internal
978978 revenue code of 1986, as amended, for the purpose of paying the qualified
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10221022 higher education expenses of a designated beneficiary; or (2) an achieving
10231023 a better life experience (ABLE) account established under the Kansas
10241024 ABLE savings program or a qualified ABLE program established and
10251025 maintained by another state or agency or instrumentality thereof pursuant
10261026 to section 529A of the internal revenue code of 1986, as amended, for the
10271027 purpose of saving private funds to support an individual with a disability.
10281028 The terms and phrases used in this paragraph shall have the meaning
10291029 respectively ascribed thereto by the provisions of K.S.A. 75-643 and 75-
10301030 652, and amendments thereto, and the provisions of such sections are
10311031 hereby incorporated by reference for all purposes thereof. For all taxable
10321032 years beginning after December 31, 2022, contributions made to a
10331033 qualified tuition program account or a qualified ABLE program account
10341034 pursuant to this paragraph on and after January 1 but prior to the date
10351035 required for filing a return pursuant to K.S.A. 79-3221, and amendments
10361036 thereto, of the successive taxable year may be elected by the taxpayer to
10371037 apply to the prior taxable year if such election is made at the time of filing
10381038 the return. No contribution shall be used as a modification pursuant to this
10391039 paragraph in more than one taxable year.
10401040 (xvi) For all taxable years beginning after December 31, 2004,
10411041 amounts received by taxpayers who are or were members of the armed
10421042 forces of the United States, including service in the Kansas army and air
10431043 national guard, as a recruitment, sign up or retention bonus received by
10441044 such taxpayer as an incentive to join, enlist or remain in the armed services
10451045 of the United States, including service in the Kansas army and air national
10461046 guard, and amounts received for repayment of educational or student loans
10471047 incurred by or obligated to such taxpayer and received by such taxpayer as
10481048 a result of such taxpayer's service in the armed forces of the United States,
10491049 including service in the Kansas army and air national guard.
10501050 (xvii) For all taxable years beginning after December 31, 2004,
10511051 amounts received by taxpayers who are eligible members of the Kansas
10521052 army and air national guard as a reimbursement pursuant to K.S.A. 48-
10531053 281, and amendments thereto, and amounts received for death benefits
10541054 pursuant to K.S.A. 48-282, and amendments thereto, to the extent that
10551055 such death benefits are included in federal adjusted gross income of the
10561056 taxpayer.
10571057 (xviii) (A) For all taxable years beginning after December 31, 2007,
10581058 and ending before January 1, 2024, amounts received as benefits under the
10591059 federal social security act which are included in federal adjusted gross
10601060 income of a taxpayer with federal adjusted gross income of $75,000 or
10611061 less, whether such taxpayer's filing status is single, head of household,
10621062 married filing separate or married filing jointly.
10631063 (B) For all taxable years beginning after December 31, 2023, amounts
10641064 received as benefits under the federal social security act that are included
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11081108 in federal adjusted gross income of a taxpayer.
11091109 (xix) Amounts received by retired employees of Washburn university
11101110 as retirement and pension benefits under the university's retirement plan.
11111111 (xx) For taxable years beginning after December 31, 2012, and
11121112 ending before January 1, 2017, the amount of any: (1) Net profit from
11131113 business as determined under the federal internal revenue code and
11141114 reported from schedule C and on line 12 of the taxpayer's form 1040
11151115 federal individual income tax return; (2) net income, not including
11161116 guaranteed payments as defined in section 707(c) of the federal internal
11171117 revenue code and as reported to the taxpayer from federal schedule K-1,
11181118 (form 1065-B), in box 9, code F or as reported to the taxpayer from federal
11191119 schedule K-1, (form 1065) in box 4, from rental real estate, royalties,
11201120 partnerships, S corporations, estates, trusts, residual interest in real estate
11211121 mortgage investment conduits and net farm rental as determined under the
11221122 federal internal revenue code and reported from schedule E and on line 17
11231123 of the taxpayer's form 1040 federal individual income tax return; and (3)
11241124 net farm profit as determined under the federal internal revenue code and
11251125 reported from schedule F and on line 18 of the taxpayer's form 1040
11261126 federal income tax return; all to the extent included in the taxpayer's
11271127 federal adjusted gross income. For purposes of this subsection, references
11281128 to the federal form 1040 and federal schedule C, schedule E, and schedule
11291129 F, shall be to such form and schedules as they existed for tax year 2011
11301130 and as revised thereafter by the internal revenue service.
11311131 (xxi) For all taxable years beginning after December 31, 2013,
11321132 amounts equal to the unreimbursed travel, lodging and medical
11331133 expenditures directly incurred by a taxpayer while living, or a dependent
11341134 of the taxpayer while living, for the donation of one or more human organs
11351135 of the taxpayer, or a dependent of the taxpayer, to another person for
11361136 human organ transplantation. The expenses may be claimed as a
11371137 subtraction modification provided for in this section to the extent the
11381138 expenses are not already subtracted from the taxpayer's federal adjusted
11391139 gross income. In no circumstances shall the subtraction modification
11401140 provided for in this section for any individual, or a dependent, exceed
11411141 $5,000. As used in this section, "human organ" means all or part of a liver,
11421142 pancreas, kidney, intestine, lung or bone marrow. The provisions of this
11431143 paragraph shall take effect on the day the secretary of revenue certifies to
11441144 the director of the budget that the cost for the department of revenue of
11451145 modifications to the automated tax system for the purpose of
11461146 implementing this paragraph will not exceed $20,000.
11471147 (xxii) For taxable years beginning after December 31, 2012, and
11481148 ending before January 1, 2017, the amount of net gain from the sale of: (1)
11491149 Cattle and horses, regardless of age, held by the taxpayer for draft,
11501150 breeding, dairy or sporting purposes, and held by such taxpayer for 24
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11941194 months or more from the date of acquisition; and (2) other livestock,
11951195 regardless of age, held by the taxpayer for draft, breeding, dairy or
11961196 sporting purposes, and held by such taxpayer for 12 months or more from
11971197 the date of acquisition. The subtraction from federal adjusted gross income
11981198 shall be limited to the amount of the additions recognized under the
11991199 provisions of subsection (b)(xix) attributable to the business in which the
12001200 livestock sold had been used. As used in this paragraph, the term
12011201 "livestock" shall not include poultry.
12021202 (xxiii) For all taxable years beginning after December 31, 2012,
12031203 amounts received under either the Overland Park, Kansas police
12041204 department retirement plan or the Overland Park, Kansas fire department
12051205 retirement plan, both as established by the city of Overland Park, pursuant
12061206 to the city's home rule authority.
12071207 (xxiv) For taxable years beginning after December 31, 2013, and
12081208 ending before January 1, 2017, the net gain from the sale from Christmas
12091209 trees grown in Kansas and held by the taxpayer for six years or more.
12101210 (xxv) For all taxable years commencing after December 31, 2020,
12111211 100% of global intangible low-taxed income under section 951A of the
12121212 federal internal revenue code of 1986, before any deductions allowed
12131213 under section 250(a)(1)(B) of such code.
12141214 (xxvi) (1) For all taxable years commencing after December 31,
12151215 2020, the amount of any interest expense paid or accrued in the current
12161216 taxable year and disallowed as a deduction pursuant to section 163(j) of
12171217 the federal internal revenue code.
12181218 (2) For purposes of this paragraph, an interest expense is considered
12191219 paid or accrued only in the first taxable year the deduction would have
12201220 been allowable pursuant to section 163 of the federal internal revenue code
12211221 if the limitation pursuant to section 163(j) of the federal internal revenue
12221222 code did not exist.
12231223 (3) For tax year 2021, an amount equal to the sum of any interest
12241224 expenses paid or accrued in tax years 2018, 2019 and 2020 less the sum of
12251225 amounts allowed as a deduction pursuant to section 163 of the federal
12261226 internal revenue code in tax years 2018, 2019 and 2020.
12271227 (xxvii) For taxable years commencing after December 31, 2020, the
12281228 amount disallowed as a deduction pursuant to section 274 of the federal
12291229 internal revenue code of 1986 for meal expenditures shall be allowed to
12301230 the extent such expense was deductible for determining federal income tax
12311231 and was allowed and in effect on December 31, 2017.
12321232 (xxviii) For all taxable years beginning after December 31, 2021: (1)
12331233 The amount contributed to a first-time home buyer savings account
12341234 pursuant to K.S.A. 2024 Supp. 58-4903, and amendments thereto, in an
12351235 amount not to exceed $3,000 for an individual or $6,000 for a married
12361236 couple filing a joint return; or (2) amounts received as income earned from
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12801280 assets in a first-time home buyer savings account. For all taxable years
12811281 beginning after December 31, 2022, contributions made to a first-time
12821282 home buyer savings account pursuant to subparagraph (1) on and after
12831283 January 1 but prior to the date required for filing a return pursuant to
12841284 K.S.A. 79-3221, and amendments thereto, of the successive taxable year
12851285 may be elected by the taxpayer to apply to the prior taxable year if such
12861286 election is made at the time of filing the return. No contribution shall be
12871287 used as a modification pursuant to subparagraph (1) in more than one
12881288 taxable year.
12891289 (xxix) For taxable years beginning after December 31, 2017, for an
12901290 individual taxpayer who carried back federal net operating losses arising in
12911291 a taxable year beginning after December 31, 2017, and before January 1,
12921292 2021, pursuant to section 172(b)(1) of the federal internal revenue code as
12931293 amended by the coronavirus aid, relief, and economic security act
12941294 (CARES act), the amount of such federal net operating loss carryback for
12951295 each applicable year. If the amount of such federal net operating loss
12961296 carryback exceeds the taxpayer's Kansas adjusted gross income for such
12971297 taxable year, the amount thereof that exceeds such Kansas adjusted gross
12981298 income may be carried forward as a subtraction modification in the
12991299 following taxable year or years until the total amount of such federal net
13001300 operating loss carryback has been deducted, except that no such unused
13011301 amount shall be carried forward for deduction as a subtraction
13021302 modification after the 20
13031303 th
13041304 taxable year following the taxable year of the
13051305 net operating loss. Notwithstanding any other provision of law to the
13061306 contrary, an extension of time shall be allowed for a claim for refund or
13071307 amended return for tax years 2018, 2019 or 2020 limited to the application
13081308 of the provisions of this paragraph and such claim for refund or amended
13091309 return must be filed on or before April 15, 2025.
13101310 (xxx) For all taxable years beginning after December 31, 2024: (1)
13111311 The amount contributed to an adoption savings account pursuant to K.S.A.
13121312 2024 Supp. 38-2503, and amendments thereto, in an amount not to exceed
13131313 $6,000 for an individual or $12,000 for a married couple filing a joint
13141314 return; or (2) amounts received as income earned from assets in an
13151315 adoption savings account.
13161316 (d) There shall be added to or subtracted from federal adjusted gross
13171317 income the taxpayer's share, as beneficiary of an estate or trust, of the
13181318 Kansas fiduciary adjustment determined under K.S.A. 79-32,135, and
13191319 amendments thereto.
13201320 (e) The amount of modifications required to be made under this
13211321 section by a partner which relates to items of income, gain, loss, deduction
13221322 or credit of a partnership shall be determined under K.S.A. 79-32,131, and
13231323 amendments thereto, to the extent that such items affect federal adjusted
13241324 gross income of the partner.
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13681368 Sec. 6. K.S.A. 2024 Supp. 79-32,117 is hereby repealed.
13691369 Sec. 7. This act shall take effect and be in force from and after its
13701370 publication in the statute book.
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