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Minutes for HB2219 - Committee on Taxation
Short Title
Allowing an itemized deduction for certain wagering losses for individual income tax purposes.
Minutes Content for Tue, Feb 13, 2024
Chairperson Smith opened the hearing for HB2219.
Adam Siebers, Assistant Revisor, provided an overview on HB2219 that would allow losses to the extent allowed pursuant to the Federal Internal Revenue Code as Kansas itemized deductions. The bill allows such itemized deductions commencing in tax year 2023 and thereafter (Attachment 1). Mr. Siebers stood for questions from Committee members.
Kathleen Smith, KDOR, provided an overview on the fiscal note for HB2219 that would allow 100.0 percent of gambling losses claimed on federal income tax returned to be claimed as an itemized deduction on state income tax returns beginning in tax year 2023 and in each future year. HB2219 would decrease the State General Fund revenues by $8.6 million in FY2024 and in each future fiscal year. Ms. Smith stood for questions from Committee members.
Proponents:
Representative Hoheisel, 97th District, testified as a proponent for HB2219 that allows individuals to deduct losses from wagering transactions, aligning with the specifications outlined in section 165(d) of the federal internal revenue code. HB2219 reinstates the ability for individuals to deduct gambling losses from the winnings (Attachment 2). Representative Hoheisel stood for questions from Committee members.
Carol Kinderknecht, Quinter, Kansas, testified as a proponent for HB2219 noting this legislation is aimed at realigning our state's tax treatment of wagering losses with federal guidelines. Aligning the state's approach with federal standards ensures fair treatment for casino patrons but also supports the continued prosperity of an industry that significantly contributes to our state's economic health (Attachment 3). Ms. Kinderknecht stood for questions from Committee members.
Written only testimony as proponents for HB2219 was submitted by the following:
Connie Albin, Quinter, Kansas, (Attachment 4)
Jeremy Blackwill, Quinter, Kansas, (Attachment 5)
Lance Blackwell, Quinter, Kansas, (Attachment 6)
Tom & Terra Blackwell, Quinter, Kansas, (Attachment 7)
Twila R. Custer, Hays, Kansas, (Attachment 8)
Wayne and Shirley Eichem, Wamego, Kansas, (Attachment 9)
Travis and Desirae Kinkerknecht, Hays, Kansas, (Attachment 10)
Robert Renner, Hays, Kansas, (Attachment 11)
Cheryl Smotherman, Hays, Kansas, (Attachment 12)
Terra Blackwell, T&T Chemical, Quinter, Kansas, (Attachment 13)
Grady and Tavia William, Hays, Kansas, (Attachment 14)
There were no conferees that were neutral or in opposition to HB2219.
Chairperson Smith closed the hearing for HB2219.
There being no further business, Chairperson Smith adjourned the meeting.
