Session of 2025
SENATE BILL No. 69
By Committee on Assessment and Taxation
1-23
AN ACT concerning economic development; relating to rural opportunity
zones; extending the time period for eligibility for the loan repayment
program and the income tax credit; amending K.S.A. 2024 Supp. 74-
50,223 and 79-32,267 and repealing the existing sections.
Be it enacted by the Legislature of the State of Kansas:
Section 1. K.S.A. 2024 Supp. 74-50,223 is hereby amended to read as
follows: 74-50,223. (a) Any county that has been designated a rural
opportunity zone pursuant to K.S.A. 74-50,222, and amendments thereto,
may participate in the program provided in this section by authorizing such
participation by the county commission of such county through a duly
enacted written resolution. Such county shall provide a certified copy of
such resolution to the secretary of commerce on or before January 1, 2012,
for calendar year 2012, or on or before January 1 for each calendar year
thereafter, in which a county chooses to participate. Such resolution shall
obligate the county to participate in the program provided by this section
for a period of five years, and shall be irrevocable. Such resolution shall
specify the maximum amount of outstanding student loan balance for each
resident individual to be repaid as provided in subsection (b), except that
the maximum amount of such balance shall be $15,000.
(b) If a county submits a resolution as provided in subsection (a),
under the program provided in this section, subject to subsection (d), the
state of Kansas and such county which that chooses to participate as
provided in subsection (a), shall agree to pay in equal shares the
outstanding student loan balance of any resident individual who qualifies
to have such individual's student loans repaid under the provisions of
subsection (c) over a five-year period, except that the maximum amount of
such balance shall be $15,000. The amount of such repayment shall be
equal to 20% of the outstanding student loan balance of the individual in a
year over the five-year repayment period. The state of Kansas is not
obligated to pay the student loan balance of any resident individual who
qualifies pursuant to subsection (c) prior to the county submitting a
resolution to the secretary pursuant to subsection (a). Each such county
shall certify to the secretary that such county has made the payment
required by this subsection.
(c) A resident individual shall be entitled to have such individual's
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36 SB 69 2
outstanding student loan balance paid for attendance at an institution of
higher education where such resident individual earned an associate,
bachelor or post-graduate degree under the provisions of this section when
such resident individual establishes domicile in a county designated as a
rural opportunity zone which that participates in the program as provided
in subsection (a), on and after the date in which such county commenced
such participation, and prior to July 1, 2026 2031. Such resident individual
may enroll in this program in a form and manner prescribed by the
secretary. Subject to subsection (d), once enrolled such resident individual
shall be entitled to full participation in the program for five years, except
that if the resident individual relocates outside the rural opportunity zone
for which the resident individual first qualified, such resident individual
forfeits such individual's eligibility to participate, and obligations under
this section of the state and the county terminate. No resident individual
shall enroll and be eligible to participate in this program after June 30,
2026 2031.
(d) The provisions of this act shall be subject to appropriation acts.
Nothing in this act guarantees a resident individual a right to the benefits
provided in this section. The county may continue to participate even if the
state does not participate.
(e) The secretary shall adopt rules and regulations necessary to
administer the provisions of this section.
(f) On January 1, 2012, and annually thereafter until January 1, 2027
2032, the secretary of commerce shall report to the senate committee on
assessment and taxation and the house of representatives committee on
taxation as to how many residents applied for the rural opportunity zone
tax credit.
Sec. 2. K.S.A. 2024 Supp. 79-32,267 is hereby amended to read as
follows: 79-32,267. (a) For taxable years commencing after December 31,
2011, and before January 1, 2027 2032, there shall be allowed as a credit
against the tax liability of a resident individual taxpayer an amount equal
to the resident individual's income tax liability under the provisions of the
Kansas income tax act, when the resident individual:
(1) Establishes domicile in a rural opportunity zone on or after July 1,
2011, and prior to January 1, 2026 2031, and was domiciled outside this
state for five or more years immediately prior to establishing their
domicile in a rural opportunity zone in this state;
(2) had Kansas source income less than $10,000 in any one year for
five or more years immediately prior to establishing their domicile in a
rural opportunity zone in this state; and
(3) was domiciled in a rural opportunity zone during the entire
taxable year for which such credit is claimed.
(b) A resident individual may claim the credit authorized by this
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43 SB 69 3
section for not more than five consecutive years following establishment
of their domicile in a rural opportunity zone.
(c) The maximum amount of any refund under this section shall be
equal to the amount withheld from the resident individual's wages or
payments other than wages pursuant to K.S.A. 79-3294 et seq., and
amendments thereto, or paid by the resident individual as estimated taxes
pursuant to K.S.A. 79-32,101 et seq., and amendments thereto.
(d) No credit shall be allowed under this section if:
(1) The resident individual's income tax return on which the credit is
claimed is not timely filed, including any extension; or
(2) the resident individual is delinquent in filing any return with, or
paying any tax due to, the state of Kansas or any political subdivision
thereof.
(e) This section shall be a part of and supplemental to the Kansas
income tax act.
Sec. 3. K.S.A. 2024 Supp. 74-50,223 and 79-32,267 are hereby
repealed.
Sec. 4. This act shall take effect and be in force from and after its
publication in the statute book.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19