House Standing Committee on Taxation

Meeting Day: Daily Time: 3:30 pm Location: 783 DSOB

Committee Agenda
Committee Minutes
Testimony
2011 Action Index

Bills, Resolutions and Appointments

Bills In Committee
SB108 - Recording of plats; payment of taxes and assessments.
SB267 - Amendments regarding tax credits for contributions to postsecondary educational institutions for deferred maintenance expenses.
SB348 - Appraisal of property for taxation purposes; appeals; changes.
SB369 - Prohibiting certain confined persons from receiving food sales tax refunds and homestead property tax refunds.
SB371 - Sales taxation; presumptions relating to nexus.
SB386 - Elimination of original business and job development income tax credit.
HB2011 - Tax credits for certain contributions to community colleges.
HB2051 - Business and job development carryforward credits under Kansas income tax act.
HB2052 - Income tax credit for certain tuition and related expenses paid to an educational institution located in Kansas based on federal hope and lifetime learning tax credits.
HB2112 - Increasing state property tax levy for state institutions for caring of certain persons and children.
HB2113 - Increasing state property tax levy for institutions of higher learning.
HB2116 - Establishing state property tax levy for state water infrastructure maintenance, construction, renovation and acquisition.
HB2156 - Five-year phase out of income tax on corporations.
HB2160 - Establishing the simplified state tax structure committee
HB2165 - Elimination of certain sales tax exemptions, imposition of sales tax on certain services, provision of sales tax exemption for certain purchases of food, and reduction of sales tax and certain income tax rates.
HB2176 - Taxing subdivisions; budget submission date
HB2206 - Child tax credit provided under Kansas income tax law.
HB2226 - Tax increment financing; allowing the financing of infrastructure if contiguous to TIF district; allowing cities to commit a portion of their sales tax for TIF.
HB2238 - Concerning the state budget; economic impact statements and dynamic scoring.
HB2264 - Property tax exemption for mineral interest in real estate.
HB2265 - Redemption procedures and increased interest rates and penalties for delinquent property taxes on certain land and reduced redemption period for delinquent property taxes on vacant land in certain counties.
HB2266 - Community improvement districts; notice of sales tax rate.
HB2278 - Kansas hometown heroes fund checkoff.
HB2287 - Sales tax holiday which provides sales tax exemption for certain purchases of school supplies, computers and clothing.
HB2290 - Distribution of mineral severance tax revenue to school districts.
HB2316 - Creating the bioscience investment fund.
HB2338 - Data Centers; sales tax exemptions.
HB2342 - Property taxation; appraisal; mill levy adjustments.
HB2348 - Requiring social security numbers on Kansas income tax returns.
HB2349 - Requiring social security numbers in support of dependent care expenses.
HB2350 - Imposing a payment in lieu of tax on certain pipeline property exempt from property taxation.
HB2351 - Requiring dynamic scoring analysis in preparation of fiscal notes for legislative bills.
HB2352 - Notice and opportunity to be heard for counties in public utility exemption application process.
HB2355 - Requiring social security numbers in support of claims for food sales tax refunds.
HB2358 - Decreasing sales tax rate and earned income tax credit and food sales tax refund amounts.
HB2361 - Sales tax exemption for sales of and purchases by Civil Air Patrol.
HB2365 - Imposing a tax on wire transmission of moneys outside the state.
HB2366 - Sales tax authority for Douglas County.
HB2378 - Authorizing sales tax authority for counties to establish community children's service fund to provide services for children and youth.
HB2379 - Reallocation of assessments after exemption of property and issuance of bonds in community improvement districts.
HB2401 - Consensus revenue estimate to include full amount of nonrefundable income tax credits when earned.
HB2404 - Elimination of property tax exemption for certain pipeline property.
HB2407 - Distribution of sales tax revenues; income tax rate.
HB2415 - Income taxation; relating to certain sales of land devoted to agricultural use.
HB2433 - Income tax credit for certain tuition and related expenses paid to an educational institution located in Kansas.
HB2443 - Kansas income tax credit; film production.
HB2447 - Concerning income tax credits and plugging of abandoned wells.
HB2479 - Fire district tax levies.
HB2480 - Determination of Kansas adjusted gross income for income tax purposes related to thrift savings plan distributions and railroad retirement annuities.
HB2501 - Property taxation; defining real and personal property.
HB2511 - sales tax exemption; over-the-counter drugs and food.
HB2514 - Income tax credit for certain apprenticeships.
HB2518 - Limitations and transferability of angel investor income tax credits.
HB2547 - Providing benefits to certain Kansas small businesses under the promoting employment across Kansas act.
HB2585 - Appraisal of property for taxation purposes; appeals; listing; changes; correction of clerical errors.
HB2586 - Protesting payment of taxes; requiring county appraiser to initiate production of evidence substantiating valuation of property.
HB2595 - Authorization required on expenditures from countrywide retailers sales tax.
HB2611 - Sales tax holiday which provides sales tax exemption for certain purchases of food and food ingredients.
HB2617 - Reporting sales and use tax requirements for retailers who do not collect and remit such taxes and distribution of certain sales and use tax collected.
HB2628 - Reducing sales tax rate to 5.3% commencing July 1, 2012.
HB2635 - Technical colleges and taxation of property.
HB2667 - Comprehensive plan for reduction of sales tax rate and income tax rates, elimination of certain sales tax exemptions, imposition of sales tax on certain services and provision of sales tax exemption for certain purchases of food.
HB2692 - Distribution of sales and use tax revenue; funding streams to the state water plan fund.
HB2710 - Time of payment of property taxes for certain persons 65 years of age and older.
HB2716 - Exemption from personal property taxes for motor vehicles of active guard and reservists.
HB2747 - Taxation, rate reduction for income and privilege tax based state general fund receipts computations; income tax, deductions, credits and income determination; distribution of sales and use tax revenue; severance tax exemption; and rural opportunity zones.
HB2753 - Schools; authorizing a tax credit to be used for educational opportunities.
HB2756 - Tax credit for person taking employment in a high unemployment rural opportunity zone.
HB2763 - Enacting the Kansas economic freedom act of 2014.
HB2772 - Sales tax exemption for purchase by and on behalf of first call for help, Inc.
HB2778 - City annexation of fire district land; double taxation; refund.
HB2783 - Sales tax exemption for the Thomas P. O'Sullivan foundation.

Resolutions In Committee
HCR5011 - Constitutional amendment; creating a contingency reserve fund and debt prepayment fund in the state treasury; annual transfers and withdrawals only under certain circumstances.
HCR5013 - Constitutional amendment to provide revenue, expenditure and taxation limitations on state government.

Sponsored Bills
SB1 - House Substitute for SB 1 by Committee on Taxation -- Reduction to state income tax rates based on selected actual state general fund receipts computations.
SB59 - House Substitute for Senate Bill No. 59 --Classification of certain commercial and industrial machinery and equipment for purposes of property taxation.
SB177 - House Substitute for SB 177 by Committee on Taxation -- Taxation; income and privilege tax rates; income tax deductions and credits and income determination; distribution of sales and use tax revenue; and severance tax exemptions.
SB196 - House Substitute for SB 196 by Committee on Taxation -- Taxation, expensing of investment expenditures, IMPACT program, income tax credits, job creation fund, and Kansas hometown heroes checkoff fund.
HB2051 - Business and job development carryforward credits under Kansas income tax act.
HB2052 - Income tax credit for certain tuition and related expenses paid to an educational institution located in Kansas based on federal hope and lifetime learning tax credits.
HB2117 - Removal of outdated sales tax imposition language.
HB2160 - Establishing the simplified state tax structure committee
HB2161 - Substitute for HB 2161 by Committee on Taxation -- Sourcing of certain retail sales for sales tax purposes.
HB2165 - Elimination of certain sales tax exemptions, imposition of sales tax on certain services, provision of sales tax exemption for certain purchases of food, and reduction of sales tax and certain income tax rates.
HB2176 - Taxing subdivisions; budget submission date
HB2220 - Substitute HB 2220 by Committee on Taxation -- PEAK act, qualification for benefits and income tax credit.
HB2238 - Concerning the state budget; economic impact statements and dynamic scoring.
HB2264 - Property tax exemption for mineral interest in real estate.
HB2265 - Redemption procedures and increased interest rates and penalties for delinquent property taxes on certain land and reduced redemption period for delinquent property taxes on vacant land in certain counties.
HB2266 - Community improvement districts; notice of sales tax rate.
HB2287 - Sales tax holiday which provides sales tax exemption for certain purchases of school supplies, computers and clothing.
HB2288 - Assessed valuation of certain school districts.
HB2314 - Finney county drainage district No. 2; election of directors.
HB2317 - Authorizing expensing of investment expenditures as a deduction in calculating Kansas income tax liability and IMPACT program changes.
HB2331 - Creating rural opportunity zones.
HB2338 - Data Centers; sales tax exemptions.
HB2342 - Property taxation; appraisal; mill levy adjustments.
HB2347 - Earned income tax credit amount decreased and made nonrefundable.
HB2348 - Requiring social security numbers on Kansas income tax returns.
HB2349 - Requiring social security numbers in support of dependent care expenses.
HB2350 - Imposing a payment in lieu of tax on certain pipeline property exempt from property taxation.
HB2351 - Requiring dynamic scoring analysis in preparation of fiscal notes for legislative bills.
HB2352 - Notice and opportunity to be heard for counties in public utility exemption application process.
HB2355 - Requiring social security numbers in support of claims for food sales tax refunds.
HB2361 - Sales tax exemption for sales of and purchases by Civil Air Patrol.
HB2365 - Imposing a tax on wire transmission of moneys outside the state.
HB2366 - Sales tax authority for Douglas County.
HB2367 - Schools; authorizing a tax credit to be used for educational scholarships.
HB2378 - Authorizing sales tax authority for counties to establish community children's service fund to provide services for children and youth.
HB2379 - Reallocation of assessments after exemption of property and issuance of bonds in community improvement districts.
HB2381 - Reduction to state income tax rates based on selected actual state general fund receipts computations, and sales tax rates and distribution.
HB2391 - Marking certain anemometer towers used for wind energy testing.
HB2392 - Establishes a process for federal debt setoff of delinquent state debt.
HB2401 - Consensus revenue estimate to include full amount of nonrefundable income tax credits when earned.
HB2403 - Property tax exemption and classification for property used for bed and breakfast home purposes.
HB2404 - Elimination of property tax exemption for certain pipeline property.
HB2406 - Prohibiting the injury, intimidation, interference or harassment of any member of the military or an immediate family member of such member of the military; civil cause of action.
HB2407 - Distribution of sales tax revenues; income tax rate.
HB2411 - Investment standards and divestment procedures for KPERS related to Iran.
HB2433 - Income tax credit for certain tuition and related expenses paid to an educational institution located in Kansas.
HB2479 - Fire district tax levies.
HB2480 - Determination of Kansas adjusted gross income for income tax purposes related to thrift savings plan distributions and railroad retirement annuities.
HB2481 - Taxation of helium and other gases under mineral severance tax and prohibition of certain refunds related thereto.
HB2501 - Property taxation; defining real and personal property.
HB2514 - Income tax credit for certain apprenticeships.
HB2547 - Providing benefits to certain Kansas small businesses under the promoting employment across Kansas act.
HB2560 - Reduction of income tax rates for individuals and determination of income, income tax credits, sales tax rate of 6.3%, severance tax exemptions, homestead property tax refunds and food sales tax refunds.
HB2561 - Extension of the STAR bonds financing act sunset provision regarding STAR bond projects.
HB2570 - Prohibiting certain confined persons from receiving food sales tax refunds and homestead property tax refunds.
HB2585 - Appraisal of property for taxation purposes; appeals; listing; changes; correction of clerical errors.
HB2591 - Allowing members of a unitary group to share certain income tax credits.
HB2607 - Certain cash rebates on sales or leases of motor vehicles not subject to sales taxation.
HB2608 - Graduated increases in base state aid per pupil.
HB2609 - Transferring moneys to the local ad valorem tax reduction fund.
HB2610 - Sales taxation; presumptions relating to nexus.
HB2611 - Sales tax holiday which provides sales tax exemption for certain purchases of food and food ingredients.
HB2628 - Reducing sales tax rate to 5.3% commencing July 1, 2012.
HB2667 - Comprehensive plan for reduction of sales tax rate and income tax rates, elimination of certain sales tax exemptions, imposition of sales tax on certain services and provision of sales tax exemption for certain purchases of food.
HB2717 - Allowing employees to retain and receive contributions from employers on individual policies and providing an income tax deduction for premiums paid on individually underwritten privately purchased health insurance policies.
HB2747 - Taxation, rate reduction for income and privilege tax based state general fund receipts computations; income tax, deductions, credits and income determination; distribution of sales and use tax revenue; severance tax exemption; and rural opportunity zones.
HB2753 - Schools; authorizing a tax credit to be used for educational opportunities.
HB2757 - SP4 Michael T. Martin and Sgt Joseph A. Zutterman Jr. memorial bridges.
HB2763 - Enacting the Kansas economic freedom act of 2014.
HB2767 - Schools; authorizing a tax credit to be used for educational scholarships.
HB2769 - Property tax exemption for certain housing located on military installations in Kansas.
HB2772 - Sales tax exemption for purchase by and on behalf of first call for help, Inc.
HB2773 - Authorizing the expenditure of unencumbered balances held by school districts; reducing local option budget authority in certain circumstances.
HB2783 - Sales tax exemption for the Thomas P. O'Sullivan foundation.