Kansas 2025-2026 Regular Session

Kansas Senate Bill SB283 Compare Versions

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

Old	New	Differences
1	1	Session of 2025
2	2	SENATE BILL No. 283
3	3	By Committee on Assessment and Taxation
4	4	3-3
5	5	AN ACT concerning taxation; relating to income tax; decreasing income
6	6	tax rates for individuals; discontinuing income, premium and privilege
7	7	tax credits of the high performance incentive program and the Kansas
8	8	affordable housing tax credit act; repealing tax credits relating to
9	9	abandoned well plugging, agritourism liability insurance, assistive
10	10	technology contributions, declared disaster capital investment,
11	11	environmental compliance, owners promoting employment across
12	12	Kansas and swine facility improvement; relating to withholding tax;
13	13	discontinuing benefits of the promoting employment across Kansas act;
14	14	discontinuing the crediting of certain amounts to the job creation
15	15	program fund; amending K.S.A. 65-7107, 74-50,132, 74-50,212 and
16	16	74-50,213 and K.S.A. 2024 Supp. 74-50,107, 79-32,110, 79-32,160a
17	17	and 79-32,306 and repealing the existing sections; also repealing
18	18	K.S.A. 79-32,204, 79-32,207, 79-32,222, 79-32,262 and 79-32,266 and
19	19	K.S.A. 2024 Supp. 32-1438.
20	20	Be it enacted by the Legislature of the State of Kansas:
21	21	Section 1. On and after January 1, 2026, K.S.A. 65-7107 is hereby
22	22	amended to read as follows: 65-7107. (a) Appropriate state agencies are
23	23	hereby directed to amend their state plans to protect the benefits of those
24	24	receiving such benefits by adding language consistent with the following:
25	25	Any funds in an individual development account, including accrued
26	26	interest, shall be disregarded when determining eligibility to receive the
27	27	amount of any public assistance or benefits.
28	28	(b) A program contributor shall be allowed a credit against state
29	29	income tax imposed under the Kansas income tax act in an amount equal
30	30	to 25% of the contribution amount.
31	31	(c) The institute shall verify all tax credit claims by contributors. The
32	32	administration of the community-based organization, with the cooperation
33	33	of the participating financial institutions, shall submit the names of
34	34	contributors and the total amount each contributor contributes to the
35	35	individual development account reserve fund for the calendar year. The
36	36	institute shall determine the date by which such information shall be
37	37	submitted to the institute by the local administrator. The institute shall
38	38	submit verification of qualified tax credits pursuant to K.S.A. 65-7101
39	39	through 65-7107, and amendments thereto, to the department of revenue.
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76	76	(d) The total tax credits authorized pursuant to this section shall not
77	77	exceed $6,250 in any fiscal year.
78	78	(e) The provisions of this section shall be applicable to all taxable
79	79	years commencing after December 31, 2002.
80	80	(f) For tax year 2013 and all tax years thereafter, the income tax
81	81	credit provided by this section shall only be available to taxpayers subject
82	82	to the income tax on corporations imposed pursuant to subsection (c) of
83	83	K.S.A. 79-32,110, and amendments thereto, and shall be applied only
84	84	against such taxpayer's corporate income tax liability.
85	85	Sec. 2. K.S.A. 2024 Supp. 74-50,107 is hereby amended to read as
86	86	follows: 74-50,107. (a) Except as provided further, commencing on July 1,
87	87	2021, and on the first day of each month thereafter during fiscal year 2024,
88	88	fiscal year 2025 and fiscal year 2026, the secretary of revenue shall apply
89	89	a rate of 2% to that portion of moneys withheld from the wages of
90	90	individuals and collected under the Kansas withholding and declaration of
91	91	estimated tax act, K.S.A. 79-3294 et seq., and amendments thereto. The
92	92	amount so determined shall be credited on a monthly basis as follows: (1)
93	93	An amount necessary to meet obligations of the debt services for the
94	94	IMPACT program repayment fund; (2) an amount to the IMPACT program
95	95	services fund as needed for program administration; and (3) any remaining
96	96	amounts to the job creation program fund created pursuant to K.S.A. 74-
97	97	50,224, and amendments thereto, except that no amounts shall be credited
98	98	to the job creation program fund during fiscal year 2026. During fiscal
99	99	year 2024, fiscal year 2025 and fiscal year 2026, the aggregate amount that
100	100	is credited to the job creation program fund pursuant to this subsection
101	101	shall not exceed $20,000,000 for each such fiscal year.
102	102	(b) Commencing on July 1, 2026, and on an annual basis thereafter,
103	103	the secretary of revenue shall estimate the amount equal to the amount of
104	104	net savings realized from the elimination, modification or limitation of any
105	105	credit, deduction or program pursuant to the provisions of this act as
106	106	compared to the expense deduction provided for in K.S.A. 79-32,143a, and
107	107	amendments thereto. Whereupon such amount of savings in accordance
108	108	with appropriation acts shall be remitted to the state treasurer in
109	109	accordance with the provisions of K.S.A. 75-4215, and amendments
110	110	thereto. Upon receipt of each such remittance, the state treasurer shall
111	111	deposit the entire amount to the credit of the job creation program fund
112	112	created pursuant to K.S.A. 74-50,224, and amendments thereto. In
113	113	addition, such other amount or amounts of money may be transferred from
114	114	the state general fund or any other fund or funds in the state treasury to the
115	115	job creation program fund in accordance with appropriation acts.
116	116	Sec. 3. K.S.A. 74-50,132 is hereby amended to read as follows: 74-
117	117	50,132. (a) For taxable years commencing after December 31, 1997, and
118	118	before January 1, 2026, a qualified firm shall be entitled to a credit against
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162	162	the tax imposed by the Kansas income tax act, the premium tax or
163	163	privilege fee imposed pursuant to K.S.A. 40-252, and amendments thereto
164	164	or the privilege tax as measured by net income of financial institutions
165	165	imposed pursuant to chapter 79, article 11 of the Kansas Statutes
166	166	Annotated in an amount equal to the portion of the qualified business
167	167	facility cash investment in the training and education of the firm's
168	168	employees that exceeds 2% of the firm's total payroll costs. The maximum
169	169	amount of the credit that may be claimed by a single corporate taxpayer in
170	170	any single tax year under this section shall not exceed $50,000. Tax credits
171	171	earned by a qualified business under this section must be claimed in their
172	172	entirety in the tax year eligible.
173	173	(b) For tax years commencing after December 31, 2005, and before
174	174	January 1, 2026, any taxpayer claiming credits pursuant to this section, as
175	175	a condition for claiming and qualifying for such credits, shall provide
176	176	information pursuant to K.S.A. 79-32,243, and amendments thereto, as
177	177	part of the tax return in which such credits are claimed. Such credits shall
178	178	not be denied solely on the basis of the contents of the information
179	179	provided by the taxpayer pursuant to K.S.A. 79-32,243, and amendments
180	180	thereto.
181	181	Sec. 4. K.S.A. 74-50,212 is hereby amended to read as follows: 74-
182	182	50,212. (a) In order to qualify for benefits under this act a qualified
183	183	company shall:
184	184	(1) Relocate to Kansas an existing business facility, office,
185	185	department or other operation doing business outside the state of Kansas
186	186	and locate the jobs directly related to such relocated business facility,
187	187	office, department or other operation in Kansas;
188	188	(2) locate a new business facility, office, department or other
189	189	operation in Kansas and locate the jobs directly related to such business
190	190	facility, office, department or other operation in Kansas; or
191	191	(3) expand an existing business facility, office, department or other
192	192	operation located in the state of Kansas and locate the jobs directly related
193	193	to such business facility, office, department or other operation in Kansas,
194	194	except that no payroll withholding taxes shall be retained prior to January
195	195	1, 2012.
196	196	A qualified company may utilize or contract with a third-party
197	197	employer to perform services whereby the third-party employer serves as
198	198	the legal employer of the new employees providing services to the
199	199	qualified company and such services are performed in Kansas and the
200	200	third-party employer and the new employees are subject to the Kansas
201	201	withholding and declaration of estimated tax act.
202	202	The secretary shall not approve any application for benefits under this
203	203	subsection on and after July 1, 2025.
204	204	(b) Any qualified company, approved by the secretary for benefits
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248	248	pursuant to paragraph subsection (a), that locates its business operation in
249	249	a metropolitan county and will hire at least 10 new employees within two
250	250	years from the date the qualified company enters into an agreement with
251	251	the secretary pursuant to K.S.A. 74-50,213, and amendments thereto, or
252	252	any qualified company, approved by the secretary for benefits pursuant to
253	253	paragraph subsection (a), that locates its business operation in a non-
254	254	metropolitan county and will hire at least five new employees within two
255	255	years from the date the qualified company enters into an agreement with
256	256	the secretary pursuant to K.S.A. 74-50,213, and amendments thereto, shall:
257	257	(1) Be eligible to retain 95% of the qualified company's Kansas
258	258	payroll withholding taxes for such new employees being paid the county
259	259	median wage or higher for a period of up to:
260	260	(A) Five years if the median wage or average wage paid to the new
261	261	employees is equal to at least 100% of the county median wage;
262	262	(B) six years if the median wage or average wage paid to the new
263	263	employees is equal to at least 110% of the county median wage;
264	264	(C) seven years if the median wage or average wage paid to the new
265	265	employees is equal to at least 120% of the county median wage; or
266	266	(2) be eligible to retain 95% of the qualified company's Kansas
267	267	payroll withholding taxes for such new employees being paid the county
268	268	median wage or higher for a period of up to five years if the median wage
269	269	or average wage paid to the new employees is equal to at least 100% of the
270	270	NAICS code industry average wage.
271	271	The secretary shall not approve any application for benefits under this
272	272	subsection on and after July 1, 2025.
273	273	(c) Any qualified company, approved by the secretary for benefits
274	274	pursuant to paragraph subsection (a), that engages in a high-impact project
275	275	whereby the qualified company will hire at least 100 new employees
276	276	within two years from the date the qualified company enters into an
277	277	agreement with the secretary pursuant to K.S.A. 74-50,213, and
278	278	amendments thereto, shall be eligible to retain 95% of the qualified
279	279	company's Kansas payroll withholding taxes for such new employees
280	280	being paid the county median wage or higher for a period of up to:
281	281	(1) Seven years if the median wage or average wage paid to the new
282	282	employees is equal to at least 100% of the county median wage;
283	283	(2) eight years if the median wage or average wage paid to the new
284	284	employees is equal to at least 110% of the county median wage;
285	285	(3) nine years if the median wage or average wage paid to the new
286	286	employees is equal to at least 120% of the county median wage; or
287	287	(4) ten10 years if the median wage or average wage paid to the new
288	288	employees is equal to at least 140% of the county median wage.
289	289	The secretary shall not approve any application for benefits under this
290	290	subsection on and after July 1, 2025.
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334	334	(d) In the event that a qualified company contracts with a third party
335	335	as described in subsection (a), the third party shall remit payments equal to
336	336	the amount of Kansas payroll withholding taxes the qualified company is
337	337	eligible to retain under this section to the qualified company, and report
338	338	such amount to the department of revenue as required pursuant to
339	339	subsection (a) of K.S.A. 74-50,214(a), and amendments thereto.
340	340	(e) Commencing January 1, 2013, and ending June 30, 2018, any
341	341	company, which meets the criteria provided pursuant to the provisions of
342	342	K.S.A. 74-50,211, and amendments thereto, that retains the employees of
343	343	an existing business unit located in Kansas and enters into an agreement
344	344	with the secretary pursuant to K.S.A. 74-50,213, and amendments thereto,
345	345	shall be eligible to retain 95% of the qualified company's Kansas payroll
346	346	withholding taxes for such employees for a period of up to five years.
347	347	(f) (1) Commencing January 1, 2013, and ending June 30, 2018,
348	348	pursuant to the provisions of subsection (e), the secretary of commerce, in
349	349	the secretary's sole determination, may provide the benefits of the
350	350	promoting employment across Kansas act for situations where it is deemed
351	351	necessary by the secretary that the state of Kansas provide incentives for a
352	352	company or its operations currently located in Kansas to remain in Kansas
353	353	so as to keep its retained jobs. The secretary shall establish and verify that
354	354	a prospective company has competitive alternatives that it is seriously
355	355	considering and that a company's relocation may be imminent.
356	356	Furthermore, the secretary shall assess:
357	357	(A) Whether the retention of the company or its operations is
358	358	important to the economic vitality of the state;
359	359	(B) the area where such company or operations is located; or
360	360	(C) whether the retention of the company or its operations is
361	361	important to a particular industry in the state due to any number of factors
362	362	including, but not limited to, the quantity, quality or wages of the retained
363	363	jobs involved.
364	364	(2) Effective January 1, 2013, and ending June 30, 2018, the secretary
365	365	may use the promoting employment across Kansas act in conjunction with
366	366	other economic development programs to develop a retention package.
367	367	(g) The provisions of this act as in effect prior to the effective date of
368	368	this act shall apply to employers who have entered into agreements with
369	369	the secretary prior to July 1, 2011. The provisions of this act shall apply to
370	370	employers who enter into agreements with the secretary on and after July
371	371	1, 2011 2025. The secretary shall not enter into any agreement for benefits
372	372	under this section on and after July 1, 2025.
373	373	(h) In the event a qualified company entered into an agreement for
374	374	benefits under this section prior to January 1, 2013, such qualified
375	375	company may request the secretary to extend the benefit term of such
376	376	agreement by a period of up to two additional years. If in the secretary's
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420	420	discretion it is necessary to provide the qualified company with all benefits
421	421	intended under such agreement, the extension may be granted.
422	422	Sec. 5. K.S.A. 74-50,213 is hereby amended to read as follows: 74-
423	423	50,213. (a) Any qualified company meeting the requirements of K.S.A. 74-
424	424	50,212, and amendments thereto, may apply to the secretary for benefits
425	425	under this act before July 1, 2025. The application shall be submitted on a
426	426	form and in a manner prescribed by the secretary, and shall include: (1)
427	427	Evidence that the applicant is a qualified company; and (2) evidence that
428	428	the applicant meets the requirements of K.S.A. 74-50,212, and
429	429	amendments thereto.
430	430	(b) The secretary may either approve or disapprove the application.
431	431	Any qualified company whose application is approved shall be eligible to
432	432	receive benefits under this act as of the date such qualified company enters
433	433	into an agreement with the secretary in accordance with this section. The
434	434	secretary shall not approve any application for benefits under this
435	435	subsection on and after July 1, 2025.
436	436	(c) Upon approval of an application for benefits under this act, the
437	437	secretary may enter into an agreement with the qualified company for
438	438	benefits under this act. If necessary, the secretary may also enter into an
439	439	agreement with any third party described in subsection (a) of K.S.A. 74-
440	440	50,212(a), and amendments thereto, or such third party may be a party to
441	441	the agreement between the qualified company and the secretary. The
442	442	agreement shall commit the secretary to certify to the secretary of revenue:
443	443	(1) That the qualified company is eligible to receive benefits under this act;
444	444	(2) the number of new employees hired by the qualified company; and (3)
445	445	the amount of gross wages being paid to each new employee. The
446	446	secretary shall not enter into any agreement for benefits under this section
447	447	on and after July 1, 2025.
448	448	(d) The agreement between the qualified company and the secretary
449	449	shall be entered into before any benefits may be provided under this act,
450	450	and shall specify that should the qualified company fail to comply with the
451	451	terms and conditions set forth in the agreement, or fails to comply with the
452	452	provisions set forth in this act, the secretary may terminate the agreement,
453	453	and the qualified company shall not be entitled to any further benefits
454	454	provided under this act and shall be required to remit to the state an
455	455	amount equal to the aggregate Kansas payroll withholding taxes retained
456	456	by the qualified company, or remitted to the qualified company by a third
457	457	party, pursuant to this act as of the date the agreement is terminated.
458	458	(e) A qualified company that is already receiving benefits pursuant to
459	459	this act may apply to the secretary for additional benefits if the qualified
460	460	company meets the requirements of K.S.A. 74-50,212, and amendments
461	461	thereto. The secretary shall not grant any additional benefits under this
462	462	subsection on and after July 1, 2025.
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506	506	(f) A qualified company seeking benefits shall be allowed to
507	507	participate in the IMPACT program pursuant to K.S.A. 74-50,102 et seq.,
508	508	and amendments thereto, but shall not be allowed to participate in any
509	509	other program in which any portion of such qualified company's Kansas
510	510	payroll withholding taxes have been pledged to finance indebtedness or
511	511	transferred to or for the benefit of such company. A qualified company
512	512	shall not be allowed to claim any credits under K.S.A. 79-32,153, 79-
513	513	32,160a or 79-32,182b, and amendments thereto, if such credits would
514	514	otherwise be earned for the hiring of new employees and the qualified
515	515	company has retained any Kansas payroll withholding taxes from wages of
516	516	such employees. A qualified company shall not be eligible to receive
517	517	benefits under K.S.A. 74-50,212, and amendments thereto, and under
518	518	K.S.A. 74-50,102 et seq., and amendments thereto, for the same new
519	519	employees.
520	520	(g) (1) Under no circumstances shall the total amount of benefits
521	521	received by the aggregate of all expanding businesses, as such term is
522	522	defined in K.S.A. 74-50,211, and amendments thereto, under this act
523	523	exceed $4,800,000 in the fiscal year commencing on July 1, 2011,
524	524	$6,000,000 in the fiscal year commencing on July 1, 2012, $12,000,000 in
525	525	the fiscal year commencing on July 1, 2013, $18,000,000 in the fiscal year
526	526	commencing on July 1, 2014, $24,000,000 in the fiscal year commencing
527	527	on July 1, 2015, $30,000,000 in the fiscal year commencing on July 1,
528	528	2016, $36,000,000 in the fiscal year commencing on July 1, 2017, and
529	529	$42,000,000 in any fiscal year commencing on or after July 1, 2018.
530	530	(2) Under no circumstances shall the total amount of benefits
531	531	received by the aggregate of businesses under subsections (e) or (f) of
532	532	K.S.A. 74-50,212, and amendments thereto, exceed $1,200,000 in the
533	533	fiscal year commencing on July 1, 2012, $2,400,000 in the fiscal year
534	534	commencing on July 1, 2013, $1,200,000 in the fiscal year commencing
535	535	on July 1, 2014, $1,200,000 in the fiscal year commencing on July 1,
536	536	2015, $1,200,000 in the fiscal year commencing on July 1, 2016, and
537	537	$1,200,000 in the fiscal year commencing on July 1, 2017.
538	538	(h) The secretary shall adopt rules and regulations necessary to
539	539	implement and administer the provisions of this act.
540	540	Sec. 6. K.S.A. 2024 Supp. 79-32,110 is hereby amended to read as
541	541	follows: 79-32,110. (a) Resident individuals. Except as otherwise provided
542	542	by K.S.A. 79-3220(a), and amendments thereto, a tax is hereby imposed
543	543	upon the Kansas taxable income of every resident individual, which tax
544	544	shall be computed in accordance with the following tax schedules:
545	545	(1) Married individuals filing joint returns.
546	546	(A) For tax years 2018 through 2023:
547	547	If the taxable income is: The tax is:
548	548	Not over $30,000….....................................3.1% of Kansas taxable income
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583	583	35
584	584	36
585	585	37
586	586	38
587	587	39
588	588	40
589	589	41
590	590	42
591	591	43 SB 283 8
592	592	Over $30,000 but not over $60,000.............$930 plus 5.25% of excess
593	593	over $30,000
594	594	Over $60,000................................................$2,505 plus 5.7% of excess
595	595	over $60,000
596	596	(B) For tax year 2024, and all tax years thereafter:
597	597	If the taxable income is: The tax is:
598	598	Not over $46,000…....................................5.2% of Kansas taxable income
599	599	Over $46,000...............................................$2,392 plus 5.58% of excess
600	600	over $46,000
601	601	(C) For tax year 2025:
602	602	If the taxable income is: The tax is:
603	603	Not over $46,000….....................................5.2% of Kansas taxable income
604	604	Over $46,000...............................................$2,392 plus 5.53% of excess
605	605	over $46,000
606	606	(D) For tax year 2026:
607	607	If the taxable income is: The tax is:
608	608	Not over $46,000…....................................5.2% of Kansas taxable income
609	609	Over $46,000..............................................$2,392 plus 5.45% of excess
610	610	over $46,000
611	611	(E) For tax year 2027:
612	612	If the taxable income is: The tax is:
613	613	Not over $46,000…...................................5.2% of Kansas taxable income
614	614	Over $46,000.............................................$2,392 plus 5.35% of excess
615	615	over $46,000
616	616
617	617	(2) All other individuals.
618	618	(A) For tax years 2018 through 2023:
619	619	If the taxable income is: The tax is:
620	620	Not over $15,000…...................................3.1% of Kansas taxable income
621	621	Over $15,000 but not over $30,000….......$465 plus 5.25% of excess
622	622	over $15,000
623	623	Over $30,000.............................................$1,252.50 plus 5.7% of excess
624	624	over $30,000
625	625	(B) For tax year 2024, and all tax years thereafter:
626	626	If the taxable income is: The tax is:
627	627	Not over $23,000…...................................5.2% of Kansas taxable income
628	628	Over $23,000..............................................$1,196 plus 5.58% of excess
629	629	over $23,000
630	630	1
631	631	2
632	632	3
633	633	4
634	634	5
635	635	6
636	636	7
637	637	8
638	638	9
639	639	10
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644	644	15
645	645	16
646	646	17
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648	648	19
649	649	20
650	650	21
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656	656	27
657	657	28
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659	659	30
660	660	31
661	661	32
662	662	33
663	663	34
664	664	35
665	665	36
666	666	37
667	667	38
668	668	39
669	669	40
670	670	41
671	671	42
672	672	43 SB 283 9
673	673	(C) For tax year 2025:
674	674	If the taxable income is: The tax is:
675	675	Not over $23,000….....................................5.2% of Kansas taxable income
676	676	Over $23,000..............................................$1,196 plus 5.53% of excess
677	677	over $23,000
678	678	(D) For tax year 2026:
679	679	If the taxable income is: The tax is:
680	680	Not over $23,000….....................................5.2% of Kansas taxable income
681	681	Over $23,000...............................................$1,196 plus 5.45% of excess
682	682	over $23,000
683	683	(E) For tax year 2027:
684	684	If the taxable income is: The tax is:
685	685	Not over $23,000........................................5.2% of Kansas taxable income
686	686	Over $23,000.............................................$1,196 plus 5.35% of excess
687	687	over $23,000
688	688	(3) All resident individuals. For all individuals regardless of filing
689	689	status, the tax shall be in an amount equal to 5.2% of Kansas taxable
690	690	income for tax year 2028, and all tax years thereafter.
691	691	(b) Nonresident individuals. A tax is hereby imposed upon the Kansas
692	692	taxable income of every nonresident individual, which tax shall be an
693	693	amount equal to the tax computed under subsection (a) as if the
694	694	nonresident were a resident multiplied by the ratio of modified Kansas
695	695	source income to Kansas adjusted gross income.
696	696	(c) Corporations. A tax is hereby imposed upon the Kansas taxable
697	697	income of every corporation doing business within this state or deriving
698	698	income from sources within this state. Such tax shall consist of a normal
699	699	tax and a surtax and shall be computed as follows unless otherwise
700	700	modified pursuant to K.S.A. 2024 Supp. 74-50,321, and amendments
701	701	thereto:
702	702	(1) The normal tax shall be in an amount equal to 4% of the Kansas
703	703	taxable income of such corporation; and
704	704	(2) the surtax shall be in an amount equal to 3% of the Kansas taxable
705	705	income of such corporation in excess of $50,000.
706	706	(d) Fiduciaries. A tax is hereby imposed upon the Kansas taxable
707	707	income of estates and trusts at the rates provided in subsection (a)(2) for
708	708	tax years 2018 through 2027 and at the rate provided in subsection (a)(3)
709	709	for tax year 2028, and all tax years thereafter.
710	710	(e) Notwithstanding the provisions of subsections (a) and (b), for tax
711	711	years 2018 through 2023, married individuals filing joint returns with
712	712	taxable income of $5,000 or less, and all other individuals with taxable
713	713	1
714	714	2
715	715	3
716	716	4
717	717	5
718	718	6
719	719	7
720	720	8
721	721	9
722	722	10
723	723	11
724	724	12
725	725	13
726	726	14
727	727	15
728	728	16
729	729	17
730	730	18
731	731	19
732	732	20
733	733	21
734	734	22
735	735	23
736	736	24
737	737	25
738	738	26
739	739	27
740	740	28
741	741	29
742	742	30
743	743	31
744	744	32
745	745	33
746	746	34
747	747	35
748	748	36
749	749	37
750	750	38
751	751	39
752	752	40
753	753	41
754	754	42
755	755	43 SB 283 10
756	756	income of $2,500 or less, shall have a tax liability of zero.
757	757	Sec. 7. K.S.A. 2024 Supp. 79-32,160a is hereby amended to read as
758	758	follows: 79-32,160a. (a) For taxable years commencing after December
759	759	31, 1999, and before January 1, 2012, any taxpayer who shall invest in a
760	760	qualified business facility, as defined in K.S.A. 79-32,154(b), and
761	761	amendments thereto, and effective for tax years commencing after
762	762	December 31, 2010, and before January 1, 2012, located in an area other
763	763	than a metropolitan county as defined in either K.S.A. 74-50,114 or 74-
764	764	50,211, and amendments thereto, and also meets the definition of a
765	765	business in K.S.A. 74-50,114(b), and amendments thereto, shall be
766	766	allowed a credit for such investment, in an amount determined under
767	767	subsection (b) or (c), as the case requires, against the tax imposed by the
768	768	Kansas income tax act or where the qualified business facility is the
769	769	principal place from which the trade or business of the taxpayer is directed
770	770	or managed and the facility has facilitated the creation of at least 20 new
771	771	full-time positions, against the premium tax or privilege fees imposed
772	772	pursuant to K.S.A. 40-252, and amendments thereto, or as measured by the
773	773	net income of financial institutions imposed pursuant to article 11 of
774	774	chapter 79 of the Kansas Statutes Annotated, and amendments thereto, for
775	775	the taxable year during which commencement of commercial operations,
776	776	as defined in K.S.A. 79-32,154(f), and amendments thereto, occurs at such
777	777	qualified business facility. In the case of a taxpayer who meets the
778	778	definition of a manufacturing business in K.S.A. 74-50,114(d), and
779	779	amendments thereto, no credit shall be allowed under this section unless
780	780	the number of qualified business facility employees, as determined under
781	781	K.S.A. 79-32,154(d), and amendments thereto, engaged or maintained in
782	782	employment at the qualified business facility as a direct result of the
783	783	investment by the taxpayer for the taxable year for which the credit is
784	784	claimed equals or exceeds two. In the case of a taxpayer who meets the
785	785	definition of a nonmanufacturing business in K.S.A. 74-50,114(f), and
786	786	amendments thereto, no credit shall be allowed under this section unless
787	787	the number of qualified business facility employees, as determined under
788	788	K.S.A. 79-32,154(d), and amendments thereto, engaged or maintained in
789	789	employment at the qualified business facility as a direct result of the
790	790	investment by the taxpayer for the taxable year for which the credit is
791	791	claimed equals or exceeds five. Where an employee performs services for
792	792	the taxpayer outside the qualified business facility, the employee shall be
793	793	considered engaged or maintained in employment at the qualified business
794	794	facility if: (1) The employee's service performed outside the qualified
795	795	business facility is incidental to the employee's service inside the qualified
796	796	business facility; or (2) the base of operations or, the place from which the
797	797	service is directed or controlled, is at the qualified business facility.
798	798	(b) The credit allowed by subsection (a) for any taxpayer who invests
799	799	1
800	800	2
801	801	3
802	802	4
803	803	5
804	804	6
805	805	7
806	806	8
807	807	9
808	808	10
809	809	11
810	810	12
811	811	13
812	812	14
813	813	15
814	814	16
815	815	17
816	816	18
817	817	19
818	818	20
819	819	21
820	820	22
821	821	23
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824	824	26
825	825	27
826	826	28
827	827	29
828	828	30
829	829	31
830	830	32
831	831	33
832	832	34
833	833	35
834	834	36
835	835	37
836	836	38
837	837	39
838	838	40
839	839	41
840	840	42
841	841	43 SB 283 11
842	842	in a qualified business facility that is located in a designated
843	843	nonmetropolitan region established under K.S.A. 74-50,116, and
844	844	amendments thereto, on or after the effective date of this act, shall be a
845	845	portion of the income tax imposed by the Kansas income tax act on the
846	846	taxpayer's Kansas taxable income, the premium tax or privilege fees
847	847	imposed pursuant to K.S.A. 40-252, and amendments thereto, or the
848	848	privilege tax as measured by the net income of financial institutions
849	849	imposed pursuant to article 11 of chapter 79 of the Kansas Statutes
850	850	Annotated, and amendments thereto, for the taxable year for which such
851	851	credit is allowed, but in the case where the qualified business facility
852	852	investment was made prior to January 1, 1996, not in excess of 50% of
853	853	such tax. Such portion shall be an amount equal to the sum of the
854	854	following:
855	855	(1) $2,500 for each qualified business facility employee determined
856	856	under K.S.A. 79-32,154, and amendments thereto; plus
857	857	(2) $1,000 for each $100,000, or major fraction thereof, which shall
858	858	be deemed to be 51% or more, in qualified business facility investment, as
859	859	determined under K.S.A. 79-32,154, and amendments thereto.
860	860	(c) The credit allowed by subsection (a) for any taxpayer who invests
861	861	in a qualified business facility that is not located in a nonmetropolitan
862	862	region established under K.S.A. 74-50,116, and amendments thereto, and
863	863	effective for tax years commencing after December 31, 2010, and before
864	864	January 1, 2012, located in an area other than a metropolitan county as
865	865	defined in either K.S.A. 74-50,114 or 74-50,211, and amendments thereto,
866	866	and that also meets the definition of business in K.S.A. 74-50,114(b), and
867	867	amendments thereto, on or after the effective date of this act, shall be a
868	868	portion of the income tax imposed by the Kansas income tax act on the
869	869	taxpayer's Kansas taxable income, the premium tax or privilege fees
870	870	imposed pursuant to K.S.A. 40-252, and amendments thereto, or the
871	871	privilege tax as measured by the net income of financial institutions
872	872	imposed pursuant to article 11 of chapter 79 of the Kansas Statutes
873	873	Annotated, and amendments thereto, for the taxable year for which such
874	874	credit is allowed, but in the case where the qualified business facility
875	875	investment was made prior to January 1, 1996, not in excess of 50% of
876	876	such tax. Such portion shall be an amount equal to the sum of the
877	877	following:
878	878	(1) $1,500 for each qualified business facility employee as
879	879	determined under K.S.A. 79-32,154, and amendments thereto; and
880	880	(2) $1,000 for each $100,000, or major fraction thereof, which shall
881	881	be deemed to be 51% or more, in qualified business facility investment as
882	882	determined under K.S.A. 79-32,154, and amendments thereto.
883	883	(d) The credit allowed by subsection (a) for each qualified business
884	884	facility employee and for qualified business facility investment shall be a
885	885	1
886	886	2
887	887	3
888	888	4
889	889	5
890	890	6
891	891	7
892	892	8
893	893	9
894	894	10
895	895	11
896	896	12
897	897	13
898	898	14
899	899	15
900	900	16
901	901	17
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903	903	19
904	904	20
905	905	21
906	906	22
907	907	23
908	908	24
909	909	25
910	910	26
911	911	27
912	912	28
913	913	29
914	914	30
915	915	31
916	916	32
917	917	33
918	918	34
919	919	35
920	920	36
921	921	37
922	922	38
923	923	39
924	924	40
925	925	41
926	926	42
927	927	43 SB 283 12
928	928	one-time credit. If the amount of the credit allowed under subsection (a)
929	929	exceeds the tax imposed by the Kansas income tax act on the taxpayer's
930	930	Kansas taxable income, the premium tax and privilege fees imposed
931	931	pursuant to K.S.A. 40-252, and amendments thereto, or the privilege tax as
932	932	measured by the net income of financial institutions imposed pursuant to
933	933	article 11 of chapter 79 of the Kansas Statutes Annotated, and amendments
934	934	thereto, for the taxable year, or in the case where the qualified business
935	935	facility investment was made prior to January 1, 1996, 50% of such tax
936	936	imposed upon the amount which exceeds such tax liability or such portion
937	937	thereof may be carried over for credit in the same manner in the
938	938	succeeding taxable years until the total amount of such credit is used.
939	939	Except that, before the credit is allowed, a taxpayer, who meets the
940	940	definition of a manufacturing business in K.S.A. 74-50,114(d), and
941	941	amendments thereto, shall recertify annually that the net increase of a
942	942	minimum of two qualified business facility employees has continued to be
943	943	maintained and a taxpayer, who meets the definition of a
944	944	nonmanufacturing business in K.S.A. 74-50,114(f), and amendments
945	945	thereto, shall recertify annually that the net increase of a minimum of five
946	946	qualified business employees has continued to be maintained.
947	947	(e) Notwithstanding the foregoing provisions of this section, and
948	948	except as otherwise provided in this subsection, any taxpayer qualified and
949	949	certified under the provisions of K.S.A. 74-50,131, and amendments
950	950	thereto, that prior to making a commitment to invest in a qualified Kansas
951	951	business, has filed a certificate of intent to invest in a qualified business
952	952	facility in a form satisfactory to the secretary of commerce, shall be
953	953	entitled to a credit in an amount equal to 10% of that portion of the
954	954	qualified business facility investment that exceeds $50,000 in lieu of the
955	955	credit provided in subsection (b)(2) or (c)(2) without regard to the number
956	956	of qualified business facility employees engaged or maintained in
957	957	employment at the qualified business facility. For tax years beginning on
958	958	or after January 1, 2012, for a qualified business facility investment in
959	959	Douglas, Johnson, Sedgwick, Shawnee or Wyandotte county, such credit
960	960	shall be in an amount equal to 10% of that portion of the qualified business
961	961	facility investment that exceeds $1,000,000. Any taxpayer who has filed a
962	962	certificate of intent to invest in a qualified business facility pursuant to this
963	963	subsection in Douglas, Johnson, Sedgwick, Shawnee or Wyandotte county
964	964	prior to December 31, 2011, and commences investments in a qualified
965	965	business facility prior to December 31, 2013, may claim credits under
966	966	K.S.A. 74-50,131, 74-50,132 and 79-32,160a(e), and amendments thereto,
967	967	in an amount equal to 10% of that portion of the qualified business facility
968	968	investment that exceeds $50,000. Timing modifications may be authorized
969	969	at the discretion of the secretary of commerce and the secretary of revenue
970	970	during the transition period. The credit allowed by this subsection shall be
971	971	1
972	972	2
973	973	3
974	974	4
975	975	5
976	976	6
977	977	7
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979	979	9
980	980	10
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982	982	12
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996	996	26
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1000	1000	30
1001	1001	31
1002	1002	32
1003	1003	33
1004	1004	34
1005	1005	35
1006	1006	36
1007	1007	37
1008	1008	38
1009	1009	39
1010	1010	40
1011	1011	41
1012	1012	42
1013	1013	43 SB 283 13
1014	1014	a one-time credit. If the amount thereof exceeds the tax imposed by the
1015	1015	Kansas income tax act on the taxpayer's Kansas taxable income or the
1016	1016	premium tax or privilege fees imposed pursuant to K.S.A. 40-252, and
1017	1017	amendments thereto, or the privilege tax as measured by net income of
1018	1018	financial institutions imposed pursuant to article 11 of chapter 79 of the
1019	1019	Kansas Statutes Annotated, and amendments thereto, for the taxable year,
1020	1020	the amount thereof that exceeds such tax liability may be carried forward
1021	1021	for credit in the succeeding taxable year or years until the total amount of
1022	1022	the tax credit is used, except that no such tax credit shall be carried
1023	1023	forward for deduction after the 16
1024	1024	th
1025	1025	taxable year succeeding the taxable
1026	1026	year in which such credit initially was claimed, and no carryforward shall
1027	1027	be allowed for deduction in any succeeding taxable year unless the
1028	1028	taxpayer certifies under oath that the taxpayer continues to meet the
1029	1029	requirements of K.S.A. 74-50,131, and amendments thereto, and this act.
1030	1030	In no event shall any credit allowed under this section that expired during
1031	1031	any taxable year prior to the taxable year commencing January 1, 2011, be
1032	1032	revived under the provisions of this act. No tax credit shall be allowed
1033	1033	pursuant to this subsection for tax years commencing after December 31,
1034	1034	2025, except that for taxpayers who have excess unused credit pursuant to
1035	1035	a credit initially claimed under this subsection for a tax year commencing
1036	1036	before January 1, 2026, the credit carryforward provisions of this
1037	1037	subsection still apply.
1038	1038	(f) For projects placed into service on and after January 1, 2021, a
1039	1039	taxpayer may transfer up to 50% of the tax credit allowed under subsection
1040	1040	(e), as provided in this subsection. The taxpayer may make a transfer to
1041	1041	one or more transferees, but the total of all transfers shall not exceed 50%
1042	1042	of the taxpayer's tax credit. The taxpayer shall make the transfer or
1043	1043	transfers within a single tax year. The credit may be transferred to any
1044	1044	individual or entity and shall be claimed in the year the credit was
1045	1045	transferred against the transferee's tax liability for the income tax under the
1046	1046	Kansas income tax act or the premium tax or privilege fees imposed
1047	1047	pursuant to K.S.A. 40-252, and amendments thereto, or the privilege tax as
1048	1048	measured by the net income of financial institutions imposed pursuant to
1049	1049	article 11 of chapter 79 of the Kansas Statutes Annotated, and amendments
1050	1050	thereto. The amount of the credit that exceeds the transferee's tax liability
1051	1051	for such year may be carried forward for credit in the succeeding taxable
1052	1052	year or years until the total amount of the tax credit is used, except that no
1053	1053	such credit shall be carried forward for deduction after the 16
1054	1054	th
1055	1055	taxable
1056	1056	year succeeding the taxable year in which such credit was initially
1057	1057	claimed. The taxpayer or transferee shall provide such documentation of
1058	1058	the tax credit transfer to the secretary of revenue as may be required by the
1059	1059	secretary. No transfer of credits shall be allowed pursuant to this
1060	1060	subsection after December 31, 2025. The credit carryforward provisions
1061	1061	1
1062	1062	2
1063	1063	3
1064	1064	4
1065	1065	5
1066	1066	6
1067	1067	7
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1090	1090	30
1091	1091	31
1092	1092	32
1093	1093	33
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1095	1095	35
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1099	1099	39
1100	1100	40
1101	1101	41
1102	1102	42
1103	1103	43 SB 283 14
1104	1104	of this subsection still apply for transferees who have excess unused credit
1105	1105	pursuant to a transfer that occurred before January 1, 2026.
1106	1106	(g) In the event the tax credit earned by the taxpayer and transferred
1107	1107	to a transferee is later disallowed in whole or in part by the secretary of
1108	1108	revenue, the taxpayer that originally earned the tax credit shall be liable for
1109	1109	repayment to the state in the amount disallowed.
1110	1110	(h) For tax years commencing after December 31, 2005, Any
1111	1111	taxpayer claiming credits pursuant to this section, as a condition for
1112	1112	claiming and qualifying for such credits, shall provide information
1113	1113	pursuant to K.S.A. 79-32,243, and amendments thereto, as part of the tax
1114	1114	return in which such credits are claimed. Such credits shall not be denied
1115	1115	solely on the basis of the contents of the information provided by the
1116	1116	taxpayer pursuant to K.S.A. 79-32,243, and amendments thereto.
1117	1117	(i) This section and K.S.A. 79-32,160b, and amendments thereto,
1118	1118	shall be a part of and supplemental to the job expansion and investment
1119	1119	credit act of 1976, and amendments thereto.
1120	1120	Sec. 8. K.S.A. 2024 Supp. 79-32,306 is hereby amended to read as
1121	1121	follows: 79-32,306. (a) For all taxable years commencing after December
1122	1122	31, 2022, and ending as provided in subsection (i), there shall be allowed a
1123	1123	credit against the income tax liability imposed pursuant to the Kansas
1124	1124	income tax act, the privilege tax liability imposed upon any national
1125	1125	banking association, state bank, trust company or savings and loan
1126	1126	association pursuant to article 11 of chapter 79 of the Kansas Statutes
1127	1127	Annotated, and amendments thereto, or the premium tax liability imposed
1128	1128	upon an insurance company pursuant to K.S.A. 40-252, and amendments
1129	1129	thereto, for each qualified development for each year of the credit period,
1130	1130	in an amount equal to the federal tax credit allocated or allowed by the
1131	1131	KHRC to such qualified development, except that there shall be no
1132	1132	reduction in the credit allowable in the first year of the credit period due to
1133	1133	the calculation in section 42(f)(2) of the federal internal revenue code.
1134	1134	(b) The KHRC shall issue an allocation certificate to an owner of a
1135	1135	qualified development to which a credit has been allocated. The KHRC
1136	1136	shall issue an allocation certificate to the qualified development
1137	1137	simultaneously with issuance of federal form 8609 with respect to the
1138	1138	federal tax credits.
1139	1139	(c) All allocations shall be made pursuant to the qualified allocation
1140	1140	plan.
1141	1141	(d) If an owner of a qualified development receiving an allocation of
1142	1142	a credit is a pass-through entity, the owner may allocate the credit among
1143	1143	its partners or members in any manner agreed to by such persons
1144	1144	regardless of whether: (1) Any such person is allocated or allowed any
1145	1145	portion of any federal tax credit with respect to the qualified project; (2)
1146	1146	the allocation of the credit under the terms of the agreement has substantial
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1190	1190	economic effect within the meaning of section 704(b) of the federal
1191	1191	internal revenue code; or (3) any such person is deemed a partner for
1192	1192	federal income tax purposes, if the partner or member would be considered
1193	1193	a partner or member under applicable state law governing such entity and
1194	1194	has been admitted as a partner or member on or prior to the date for filing
1195	1195	the qualified taxpayer's tax return, including any amendments to such tax
1196	1196	return, with respect to the year of the credit. In the case of multiple tiers of
1197	1197	pass-through entities, the credit may be so allocated through any number
1198	1198	of pass-through entities in any manner agreed by the owners of such pass-
1199	1199	through entities, none of which shall be considered a transfer. Any pass-
1200	1200	through entity allocating a credit to its partners or members shall attach a
1201	1201	pass-through certification to its tax return annually. Each partner or
1202	1202	member shall be allowed to claim or further allocate such amount subject
1203	1203	to any restrictions set forth in this act.
1204	1204	(e) An owner of a qualified development to which a credit has been
1205	1205	allocated and each qualified taxpayer to which such owner has allocated a
1206	1206	portion of such credit, if any, shall file with their state income, privilege or
1207	1207	premium tax return a copy of the allocation certificate issued by the
1208	1208	KHRC with respect to such qualified development and a copy of any pass-
1209	1209	through certification, as prescribed by the director.
1210	1210	(f) No credit shall be allocated pursuant to this act unless the qualified
1211	1211	development is the subject of a recorded restrictive covenant requiring the
1212	1212	development to be maintained and operated as a qualified development
1213	1213	and is in accordance with the accessibility and adaptability requirements of
1214	1214	the federal tax credits and title VIII of the civil rights act of 1968, as
1215	1215	amended by the fair housing amendments act of 1988, for a period of 15
1216	1216	taxable years, or such longer period as may be agreed to between the
1217	1217	KHRC and the owner of the qualified development, beginning with the
1218	1218	first taxable year of the credit period.
1219	1219	(g) The allocated credit amount may be taken against the income,
1220	1220	privilege or premium taxes imposed for each taxable year of the credit
1221	1221	period. Any amount of credit that exceeds the income, privilege or
1222	1222	premium tax liability of a qualified taxpayer for a taxable year may be
1223	1223	carried forward as a credit against subsequent years' tax liability up to 11
1224	1224	tax years following the tax year in which the allocation was made and shall
1225	1225	be applied first to the earliest years possible. Any amount of the credit that
1226	1226	is not used shall not be refunded to the taxpayer.
1227	1227	(h) Unless otherwise provided in this act or the context or law
1228	1228	requires otherwise, the KHRC shall determine eligibility for a credit and
1229	1229	allocate credits in accordance with the standards and requirements set forth
1230	1230	in section 42 of the federal internal revenue code. Any combination of
1231	1231	federal tax credits and credits allowed pursuant to this act shall be the least
1232	1232	amount necessary to ensure the financial feasibility of a qualified
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1276	1276	development.
1277	1277	(i) The provisions of the Kansas affordable housing tax credit act,
1278	1278	K.S.A. 2024 Supp. 79-32,304 through 79-32,309, and amendments thereto,
1279	1279	shall be discontinued on April 1, 2025, except that such provisions shall
1280	1280	continue to apply through the credit period, and any applicable carry
1281	1281	forward period, of a Kansas affordable housing tax credit allocation
1282	1282	awarded to the owner of a qualified development by the KHRC before
1283	1283	April 1, 2025. No applications to the KHRC approved on or after April 1,
1284	1284	2025, shall be eligible to receive a state tax credit under the provisions of
1285	1285	this act. No credit shall be allocated or awarded under this act after
1286	1286	March 31, 2025. No credit shall be allowed pursuant to this section for tax
1287	1287	years commencing after December 31, 2025, except as provided in this
1288	1288	subsection for credits allocated or awarded before April 1, 2025.
1289	1289	Sec. 9. K.S.A. 74-50,132, 74-50,212 and 74-50,213 and K.S.A. 2024
1290	1290	Supp. 74-50,107, 79-32,110, 79-32,160a and 79-32,306 are hereby
1291	1291	repealed.
1292	1292	Sec. 10. On and after January 1, 2026, K.S.A. 65-7107, 79-32,204,
1293	1293	79-32,207, 79-32,222, 79-32,262 and 79-32,266 and K.S.A. 2024 Supp.
1294	1294	32-1438 are hereby repealed.
1295	1295	Sec. 11. This act shall take effect and be in force from and after its
1296	1296	publication in the Kansas register.
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