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April 16, 2024
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Senate Committee on Assessment and Taxation

  • Committee Assistant: John Gauntt 785-296-2713
  • [email protected]

  • To request committee agendas or submit testimony please email [email protected]. All testimony submissions must be in pdf format.

    • Meeting Day: Daily Time: 9:30 am Location: 548-S

    Room 548-S Audio Stream

    Bills, Resolutions and Appointments

    Bills In Committee
    SB4 - Providing for a sales tax exemption for construction or repair of buildings used for human habitation by the Kansas state school for the blind and the Kansas state school for the deaf.
    SB7 - Reducing income tax rates for resident individuals domiciled in a rural equity decline county.
    SB21 - Providing an annual sales tax holiday for sales of certain school supplies.
    SB22 - Providing a sales tax exemption for certain purchases and sales by the Johnson county Christmas bureau association.
    SB29 - Providing a back-to-school sales tax holiday for sales of school supplies, computers and clothing.
    SB52 - Increasing the income limit for the exemption of social security benefits and exempting certain retirement plan income from Kansas income tax.
    SB56 - Increasing the income limit for the income tax subtraction modification for social security income.
    SB57 - Establishing a 0% state rate for sales and use taxes for food and food ingredients, providing a sales tax exemption for children's diapers and feminine hygiene products, establishing the STAR bonds food sales tax revenue replacement fund and altering the calculation for STAR bond districts.
    SB58 - Providing a sales tax exemption for certain purchases by disabled veterans.
    SB61 - Providing an income tax rate of 5% for individuals and corporations, decreasing the surtax for entities subject to the privilege tax and providing that future income tax rate decreases be contingent on exceeding revenue estimates.
    SB79 - Authorizing counties to impose an earnings tax.
    SB80 - Excluding social security payments from household income and increasing the appraised value threshold for eligibility of seniors and disabled veterans related to increased property tax homestead claims.
    SB81 - Providing a Kansas income tax subtraction modification for the federal work opportunity tax credit and the employee retention credit disallowances.
    SB89 - Providing for sales tax exemption for feminine hygiene products and diapers.
    SB97 - Increasing the extent of property tax exemption for residential property from the statewide school levy.
    SB101 - Providing a sales tax exemption for area agencies on aging.
    SB124 - Allowing a Kansas itemized deduction for wagering losses for income tax purposes.
    SB125 - Allowing income tax net operating loss carryback from the sale of certain historic hotels.
    SB126 - Providing an individual income tax credit for certain residential solar and wind energy property expenditures, a subtraction modification to permit the carryforward of certain net operating losses for individuals and a subtraction modification for the federal work opportunity tax credit and the employee retention credit disallowances.
    SB128 - Establishing the ad astra opportunity tax credit to provide an income tax credit for taxpayers with eligible dependent children not enrolled in public school.
    SB129 - Providing a sales tax exemption for purchases of personal property or services by doorstep, inc.
    SB136 - Providing a tax credit for the installation of certain water conservation systems in newly constructed houses.
    SB138 - Expanding and clarifying the property tax exemption for Strother field airport property, increasing the extent of exemption for residential property from the statewide school levy, discontinuing the state tax levies for the Kansas educational building fund and the state institutions building fund and providing financing therefor from the state general fund.
    SB164 - Providing a $2,000 tax credit for qualified employees of licensed child care facilities.
    SB168 - Authorizing cities and counties to exempt sales of food and food ingredients from sales taxes levied by such city or county.
    SB178 - Requiring judicial foreclosure tax sales by public auction to be held in person at a physical location in the county.
    SB179 - Providing that payment of special assessments for years other than the year being redeemed is not required for purposes of partial redemption of homesteads with delinquent property taxes.
    SB196 - Reinstating transfers to the local ad valorem tax reduction fund (LAVTRF).
    SB227 - Allowing a retailer to retain the state rate of sales and compensating use tax from movie ticket sales and concession sales.
    SB230 - Enacting the Kansas thrift savings plan act and establishing terms, conditions, requirements, membership elections, accounts, benefits, contributions and distributions related to such act.
    SB247 - Providing a sales tax exemption for purchases by a not-for-profit corporation operating a community theater.
    SB263 - Requiring director of property valuation appraiser directives be established by rules and regulations.
    SB264 - Increasing the income tax credit amount for household and dependent care expenses.
    SB274 - Requiring the use of the cost approach for special purpose property for property tax valuation purposes.
    SB299 - Providing a Kansas exemption for state income tax purposes for an unborn child with a detectable heartbeat.
    SB300 - House Substitute for SB 300 by Committee on Taxation - Modifying income tax rates for individuals, increasing the standard deduction and the Kansas personal exemption, increasing the income limit for an income tax subtraction modification for social security income, increasing the extent of property tax exemption for residential property from the statewide school levy, decreasing the privilege tax normal tax rate, abolishing the local ad valorem tax reduction fund and the county and city revenue sharing fund, providing for certain transfers to the special city and county highway fund and decreasing the rate of ad valorem tax imposed by a school district.
    SB313 - Clarifying the determination of taxable income and providing for the passing through of tax credits to electing pass-through entity owners for purposes of the salt parity act.
    SB327 - Excluding social security payments from household income and increasing the appraised value threshold for eligibility of seniors and disabled veterans related to increased property tax homestead claims and citing the section as the golden years homestead property tax freeze program.
    SB332 - Providing for the distribution of local ad valorem tax reduction fund (LAVTRF) moneys from the state to residential property taxpayers in the form of rebates.
    SB377 - Substitute for SB 377 by Committee on Assessment and Taxation - Providing an income tax rate of 5.25% for individuals, increasing the income limit for the income tax subtraction modification for social security income, increasing the standard deduction by a cost-of-living adjustment, increasing the Kansas personal exemption, decreasing the privilege tax normal tax, establishing a 0% state rate for sales and use taxes for food and food ingredients on April 1, 2024, and increasing the extent of property tax exemption for residential property from the statewide school levy.
    SB403 - Providing a sales tax exemption for be able, inc.
    SB421 - Providing a sales tax exemption for exploration place, inc.
    SB429 - Reducing the state rate of tax on sales of food and food ingredients to 0% on April 1, 2024.
    SB436 - Establishing a child income tax credit.
    SB451 - Creating the Dwayne Peaslee technical training center district act to authorize the establishment of the Dwayne Peaslee technical training center district in Douglas county.
    SB452 - Excluding certain school district bond and interest levies from increased property tax homestead refund claim amounts.
    SB453 - Excluding social security payments from household income and expanding eligibility related to increased property tax homestead property tax refund claims.
    SB454 - Providing a sales tax exemption for purchases of property and services by nonprofit organizations distributing food pursuant to a food distribution program on a charitable basis.
    SB466 - Permitting purchasers to pay the sales tax on sales of trailers to the director of taxation or county treasurer instead of being collected by retailers.
    SB494 - Enacting the adoption savings account act, allowing individuals to establish adoption savings accounts with certain financial institutions, providing eligible expenses, requirements and restrictions for such accounts and establishing addition and subtraction modifications for contributions to such accounts under the Kansas income tax act.
    SB507 - Providing for the apportionment of business income by the single sales factor and requiring the use of single sales factor pursuant to the multistate tax compact.
    SB515 - Providing a sales tax exemption for the Dane G. Hansen foundation.
    SB520 - Providing a sales tax exemption for certain not-for-profit organizations that provide public transportation services.
    SB536 - Requiring political subdivisions to adopt a budget that remains at or below revenue neutral and use funds to reduce property tax in order to receive local ad valorem tax reduction fund (LAVTRF) distributions.
    SB546 - Decreasing the corporate income tax rate, discontinuing tax credits of the high performance incentive program and payroll withholding tax benefits of the promoting employment across Kansas act and repealing certain unused tax credits.
    HB2421 - Providing countywide retailers' sales tax authority for Grant county.
    HB2609 - Substitute for HB 2609 by Committee on Taxation - Providing a property tax exemption for new electric generation facilities and new pollution control devices and additions constructed or installed at electric generation facilities and discontinuing property tax exemptions for certain existing electric generation facilities.
    HB2757 - Enacting the adoption savings account act, allowing individuals to establish adoption savings accounts with certain financial institutions, providing eligible expenses, requirements and restrictions for such accounts and establishing addition and subtraction modifications for contributions to such accounts under the Kansas income tax act.
    HB2828 - Providing countywide retailers' sales tax authority for Marshall county for the purpose of financing the costs of constructing or remodeling and furnishing a jail facility.
    Resolutions In Committee
    SCR1604 - Proposing to amend section 1 of article 11 of the constitution of the state of Kansas to limit property tax valuation increases for residential property.
    SCR1613 - Proposing to amend the constitution of the state of Kansas to decrease the assessed value for real property used for residential purposes to 10 1/2% for 2025 and 9 1/2% for 2026 and each year thereafter.
    SCR1621 - Proposing a constitutional amendment to provide authority to the legislature to limit property tax increases for residential property that is owned by and the principal place of residence of lawful permanent residents of Kansas who are 62 years of age or older or disabled or to exempt such property from ad valorem taxation.
    Sponsored Bills
    SB21 - Providing an annual sales tax holiday for sales of certain school supplies.
    SB22 - Providing a sales tax exemption for certain purchases and sales by the Johnson county Christmas bureau association.
    SB30 - Increasing the Kansas standard deduction by a cost-of-living adjustment for income tax purposes.
    SB33 - Exempting all social security benefits from Kansas income tax, providing income tax subtraction modifications for retirement plan amounts, federal work opportunity tax credit and employee retention credit disallowances and the carryforward of certain net operating losses, increasing the Kansas standard deduction by a cost-of-living adjustment and excluding social security payments from household income and increasing the appraised value threshold for eligibility of seniors and disabled veterans related to increased homestead property tax refund claims.
    SB40 - Permitting the carryforward of certain net operating losses for individuals for Kansas income tax purposes and excluding social security payments from household income and increasing the appraised value and household income thresholds for eligibility of seniors and disabled veterans related to increased property tax homestead claims.
    SB41 - Providing a remittance credit to retailers for the collection of sales and compensating use tax.
    SB52 - Increasing the income limit for the exemption of social security benefits and exempting certain retirement plan income from Kansas income tax.
    SB53 - Excluding manufacturers' coupons from the sales or selling price for sales tax purposes.
    SB54 - Expanding the eligible uses to qualify for the 0% state sales tax rate for certain utilities and providing for the levying of local sales tax on such sales by cities and counties.
    SB55 - Substitute for SB 55 by Committee on Assessment and Taxation - Expanding and clarifying the property tax exemption for Strother field airport property.
    SB56 - Increasing the income limit for the income tax subtraction modification for social security income.
    SB57 - Establishing a 0% state rate for sales and use taxes for food and food ingredients, providing a sales tax exemption for children's diapers and feminine hygiene products, establishing the STAR bonds food sales tax revenue replacement fund and altering the calculation for STAR bond districts.
    SB60 - Substitute for SB 60 by Committee on Assessment and Taxation - Providing sales tax exemptions for custom meat processing services, purchases for the construction or repair of buildings used for human habitation by the Kansas state school for the blind and the Kansas state school for the deaf, certain purchases and sales by the Johnson county Christmas bureau association, certain purchases by doorstep inc., exploration place, inc. and Kansas children's discovery center, inc. and sales of menstrual discharge collection devices and diapers and establishing an annual sales tax holiday exempting certain sales of school supplies, computers and clothing.
    SB61 - Providing an income tax rate of 5% for individuals and corporations, decreasing the surtax for entities subject to the privilege tax and providing that future income tax rate decreases be contingent on exceeding revenue estimates.
    SB79 - Authorizing counties to impose an earnings tax.
    SB80 - Excluding social security payments from household income and increasing the appraised value threshold for eligibility of seniors and disabled veterans related to increased property tax homestead claims.
    SB81 - Providing a Kansas income tax subtraction modification for the federal work opportunity tax credit and the employee retention credit disallowances.
    SB94 - Discontinuing state property tax levies for the Kansas educational building fund and the state institutions building fund and providing for financing therefor from the state general fund.
    SB96 - Establishing an income, privilege and premium tax credit for contributions to eligible charitable organizations operating pregnancy centers or residential maternity facilities.
    SB97 - Increasing the extent of property tax exemption for residential property from the statewide school levy.
    SB101 - Providing a sales tax exemption for area agencies on aging.
    SB125 - Allowing income tax net operating loss carryback from the sale of certain historic hotels.
    SB126 - Providing an individual income tax credit for certain residential solar and wind energy property expenditures, a subtraction modification to permit the carryforward of certain net operating losses for individuals and a subtraction modification for the federal work opportunity tax credit and the employee retention credit disallowances.
    SB127 - Providing countywide retailers' sales tax authority for Dickinson county.
    SB129 - Providing a sales tax exemption for purchases of personal property or services by doorstep, inc.
    SB130 - Requiring certain license plates to have the motor vehicle county of registration identified on the plate.
    SB138 - Expanding and clarifying the property tax exemption for Strother field airport property, increasing the extent of exemption for residential property from the statewide school levy, discontinuing the state tax levies for the Kansas educational building fund and the state institutions building fund and providing financing therefor from the state general fund.
    SB168 - Authorizing cities and counties to exempt sales of food and food ingredients from sales taxes levied by such city or county.
    SB169 - Providing an income tax rate of 4.75% for individuals.
    SB227 - Allowing a retailer to retain the state rate of sales and compensating use tax from movie ticket sales and concession sales.
    SB230 - Enacting the Kansas thrift savings plan act and establishing terms, conditions, requirements, membership elections, accounts, benefits, contributions and distributions related to such act.
    SB247 - Providing a sales tax exemption for purchases by a not-for-profit corporation operating a community theater.
    SB248 - Providing sales tax exemptions for certain food and food ingredients and for the construction or repair of buildings used for human habitation by the Kansas state school for the blind and the Kansas state school for the deaf and repealing the state rate reduction for sales of certain food and food ingredients.
    SB252 - Providing for exemptions from property tax and sales tax for certain businesses competing against governmental entities.
    SB263 - Requiring director of property valuation appraiser directives be established by rules and regulations.
    SB264 - Increasing the income tax credit amount for household and dependent care expenses.
    SB273 - Eliminating the zoning and planning authority for cities in the three-mile area extending from the city boundaries.
    SB274 - Requiring the use of the cost approach for special purpose property for property tax valuation purposes.
    SB293 - Crediting tax revenue generated from wagers made on historical horse races to the horse breeding development fund and the horse fair racing benefit fund.
    SB300 - Decreasing the privilege tax rates on banks, trust companies and savings and loan associations by reducing the normal tax rates.
    SB306 - Including losses from investments in technology-enabled fiduciary financial institutions in Kansas adjusted gross income for income tax purposes.
    SB311 - Excluding internal revenue code section 1031 exchange, build-to-suit and sale-leaseback arrangement transactions as indicators of fair market value for property tax valuation purposes.
    SB312 - Requiring the approval of the board of county commissioners prior to the exercise of the power of eminent domain by certain public utilities.
    SB313 - Clarifying the determination of taxable income and providing for the passing through of tax credits to electing pass-through entity owners for purposes of the salt parity act.
    SB323 - Providing for the election of county appraisers.
    SB376 - Extending the time period for the single city port authority income tax credit.
    SB377 - Substitute for SB 377 by Committee on Assessment and Taxation - Providing an income tax rate of 5.25% for individuals, increasing the income limit for the income tax subtraction modification for social security income, increasing the standard deduction by a cost-of-living adjustment, increasing the Kansas personal exemption, decreasing the privilege tax normal tax, establishing a 0% state rate for sales and use taxes for food and food ingredients on April 1, 2024, and increasing the extent of property tax exemption for residential property from the statewide school levy.
    SB403 - Providing a sales tax exemption for be able, inc.
    SB410 - Reducing penalties for the late filing of or the failure to file statements listing personal property for assessment and the discovery of escaped personal property and reporting changes after initial statement, allowing for filing of an appraisal by a certified residential real property appraiser for appeal purposes, accounting for adverse influences in the valuation of agricultural land, including properties used for registered agritourism activities as land devoted to agricultural use for purposes of classification, providing a property tax exemption for new electric generation facilities, additions and new pollution control devices and discontinuing certain current property tax exemptions, providing that county clerks are not required to send revenue neutral rate notices to property owners of exempt property, modifying and prescribing the contents of the revenue neutral rate hearing notice, permitting a tax levy that generates the same amount of revenue as the previous year when the final assessed valuation decreases compared to the estimated assessed valuation, requiring that the governing body's vote be conducted on the same day as the commencement of the public hearing, extending reimbursement from the taxpayer notification costs fund for printing and postage costs for calendar year 2024, providing income tax subtraction modifications for certain federal credit disallowances and the employee retention credit disallowance and to permit the carryforward of certain net operating losses, clarifying the disallowed business interest expense deduction, extending the time period for the single city port authority tax credit, decreasing penalties for failing to timely remit withholding income taxes of employees by employers, clarifying the determination of taxable income of an electing pass-through entity and providing for the passing through of tax credits to electing pass-through entity owners relating to the salt parity act, providing countywide retailers' sales tax authority for Rawlins, Marshall and Neosho counties and authorizing teleconference or video conference hearings in the small claims and expedited hearings division of the state board of tax appeals.
    SB429 - Reducing the state rate of tax on sales of food and food ingredients to 0% on April 1, 2024.
    SB436 - Establishing a child income tax credit.
    SB451 - Creating the Dwayne Peaslee technical training center district act to authorize the establishment of the Dwayne Peaslee technical training center district in Douglas county.
    SB452 - Excluding certain school district bond and interest levies from increased property tax homestead refund claim amounts.
    SB453 - Excluding social security payments from household income and expanding eligibility related to increased property tax homestead property tax refund claims.
    SB454 - Providing a sales tax exemption for purchases of property and services by nonprofit organizations distributing food pursuant to a food distribution program on a charitable basis.
    SB466 - Permitting purchasers to pay the sales tax on sales of trailers to the director of taxation or county treasurer instead of being collected by retailers.
    SB468 - Prohibiting cities and counties that grant or approve certain property tax exemptions or tax increment financing from exceeding their revenue neutral rates for property tax purposes.
    SB480 - Authorizing teleconference or video conference hearings in the small claims and expedited hearings division of the state board of tax appeals.
    SB494 - Enacting the adoption savings account act, allowing individuals to establish adoption savings accounts with certain financial institutions, providing eligible expenses, requirements and restrictions for such accounts and establishing addition and subtraction modifications for contributions to such accounts under the Kansas income tax act.
    SB498 - Establishing a tax credit for contributions to eligible charitable organizations operating pregnancy centers or residential maternity facilities, increasing the tax credit amount for adoption expenses and making the credit refundable and providing a sales tax exemption for pregnancy resource centers and residential maternity facilities.
    SB507 - Providing for the apportionment of business income by the single sales factor and requiring the use of single sales factor pursuant to the multistate tax compact.
    SB509 - Establishing the education opportunity tax credit to provide an income tax credit for taxpayers with eligible dependent children not enrolled in public school.
    SB515 - Providing a sales tax exemption for the Dane G. Hansen foundation.
    SB516 - Exempting elevators that are owned by a nonprofit organization with a maintenance service contract for such elevator from the annual inspection requirement under the elevator safety act.
    SB520 - Providing a sales tax exemption for certain not-for-profit organizations that provide public transportation services.
    SB521 - Enacting the "Defense of affordable prescriptions act" to prohibit certain discriminatory actions related to reimbursement of entities participating in the federal 340B drug pricing program.
    SB522 - Creating the crime of unlawful entry into the state of Kansas and requiring notification of federal immigration authorities upon arrest for such offense.
    SB532 - Establishing a blueprint for literacy to create a literacy advisory committee, appoint a director of literacy education, require the state board of regents and the state board of education to collaborate on a literacy micro-credential and professional development, authorize the state board of regents to recommend diagnostic and formative literacy assessments, authorize university presidents and deans of education oversight over postsecondary literacy courses and require a plan to establish centers of excellence in reading.
    SB536 - Requiring political subdivisions to adopt a budget that remains at or below revenue neutral and use funds to reduce property tax in order to receive local ad valorem tax reduction fund (LAVTRF) distributions.
    SB537 - Providing countywide retailers' sales tax authority for Neosho county.
    SB539 - Simplifying income tax rates for individuals, increasing the standard deduction and the Kansas personal exemption, eliminating the income limit for the income tax subtraction modification exempting social security benefits, establishing a child tax credit, increasing the extent of property tax exemption for residential property from the statewide school levy, decreasing the privilege tax normal tax rate and establishing a 0% state rate for sales and use taxes for sales of food and food ingredients on July 1, 2024.
    SB540 - Prohibiting certain discriminatory actions related to reimbursement of entities participating in the federal 340B drug pricing program.
    SB544 - Establishing a Kansas education opportunity scholarship program to replace the Kansas ethnic minority scholarship program.
    SB545 - Providing a sales tax exemption for the construction or remodeling of a qualified data center in Kansas and the purchase of data center equipment, eligible data center costs, electricity and certain labor costs to qualified firms that commit to a minimum investment of at least $600,000,000 and meet new Kansas jobs and other requirements.
    SB546 - Decreasing the corporate income tax rate, discontinuing tax credits of the high performance incentive program and payroll withholding tax benefits of the promoting employment across Kansas act and repealing certain unused tax credits.
    HB2026 - Senate Substitute for HB 2026 by Committee on Assessment and Taxation - Requiring political subdivisions to adopt a budget that remains at or below revenue neutral and use funds to reduce property tax in order to receive local ad valorem tax reduction fund (LAVTRF) distributions, providing for one annual transfer to the fund, eliminating the county and city revenue sharing fund and discontinuing certain transfers to the special city and county highway fund.
    HB2036 - Senate Substitute for HB 2036 by Committee on Assessment and Taxation - Modifying income tax rates for individuals, exempting all social security benefits from Kansas income tax, increasing the Kansas standard deduction and the Kansas personal exemption, decreasing the privilege tax normal tax, establishing a 0% state rate for sales and use taxes for food and food ingredients on July 1, 2024, and modifying the percent credited to the state highway fund, increasing the extent of property tax exemption for residential property from the statewide school levy, decreasing the rate of ad valorem tax imposed by a school district, abolishing the local ad valorem tax reduction fund and the county and city revenue sharing fund and providing for certain transfers to the state school district finance fund.
    HB2201 - Senate Substitute for HB 2201 by Committee on Assessment and Taxation - Decreasing the corporate income tax rate and eliminating certain unused tax credits.
    HB2232 - Senate Substitute for HB 2232 by Committee on Assessment and Taxation - Allowing income tax net operating loss carryback from the sale of certain historic hotels.
    HB2317 - Senate Substitute for HB 2317 by Committee on Assessment and Taxation - Providing a sales tax exemption for sales of over-the-counter drugs.
    HB2416 - Senate Substitute for HB 2416 by Committee on Assessment and Taxation - Enacting the adoption savings account act, allowing individuals to establish adoption savings accounts with certain financial institutions, providing eligible expenses, requirements and restrictions for such accounts and establishing addition and subtraction modifications for contributions to such accounts under the Kansas income tax act.
    HB2819 - Senate Substitute for HB 2819 by Committee on Assessment and Taxation - Providing a sales tax exemption for exploration place, inc.
    Sponsored Resolutions - 2023 Legislative Session
    SCR1610 - Proposing to amend section 1 of article 11 of the constitution of the state of Kansas to limit property tax valuation increases for real property.
    SCR1611 - Proposing to amend section 1 of article 11 of the constitution of the state of Kansas to limit property tax valuation increases for real property.
    Sponsored Resolutions - 2024 Legislative Session
    SCR1610 - Proposing to amend section 1 of article 11 of the constitution of the state of Kansas to limit property tax valuation increases for real property.
    SCR1611 - Proposing to amend section 1 of article 11 of the constitution of the state of Kansas to limit property tax valuation increases for real property.
    SCR1621 - Proposing a constitutional amendment to provide authority to the legislature to limit property tax increases for residential property that is owned by and the principal place of residence of lawful permanent residents of Kansas who are 62 years of age or older or disabled or to exempt such property from ad valorem taxation.
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    • 2024. Powered by KLISS. Rendered: 2024-04-16T10:41:50. Head Rev No: 748179(I)