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Sept. 30, 2023
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Senate Committee on Assessment and Taxation

  • Committee Assistant: John Gauntt 785-296-2713
  • john.gauntt@senate.ks.gov

    • 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.
    SB89 - Providing for sales tax exemption for feminine hygiene products and diapers.
    SB101 - Providing a sales tax exemption for area agencies on aging.
    SB110 - Exempting all social security benefits from Kansas income tax.
    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.
    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.
    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.
    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.
    SB306 - Including losses from investments in technology-enabled fiduciary financial institutions in Kansas adjusted gross income for income tax purposes.
    HB2026 - Requiring the secretary of revenue to file release of tax warrants in the county where the warrant is docketed after payment of taxes owed.
    HB2036 - Creating a property tax exemption for retired and disabled veterans.
    HB2176 - Creating the Arkansas city area public library district act and the Udall area public library district act, requiring an election for the creation of such district and authorizing unified school districts No. 470 and 463 to levy a tax on behalf of such library district.
    HB2229 - Providing a deduction from sales or compensating use tax when selling and buying different motor vehicles within 180 days.
    HB2232 - Granting the director of property valuation the authority to develop qualifying courses for county appraisers to be registered mass appraisers.
    HB2254 - Amending the definition of land devoted to agricultural use for property tax purposes to include properties used as part of registered agritourism activities.
    HB2317 - Providing that certain tax notices and statements may be transmitted by electronic means by the county treasurer and county appraiser if consented to by the taxpayer.
    HB2416 - Providing for a sales tax exemption for area agencies on aging and purchases made by Kansas suicide prevention HQ, inc.
    HB2421 - Providing countywide retailers' sales tax authority for Grant county.
    HB2465 - 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.
    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.
    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 - Providing a sales tax exemption for custom meat processing services.
    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 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.
    HB2201 - Senate Substitute for HB 2201 by Committee on Assessment and Taxation - 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.
    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.
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    • 2023. Powered by KLISS. Rendered: 2023-09-30T09:45:33. Head Rev No: 396518(I)