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Minutes for HB2283 - Committee on Taxation

Short Title

Providing for state income taxation of retirement contributions by certain employees of the state board of regents.

Minutes Content for Wed, Feb 8, 2017

Chairperson Johnson opened the hearing on HB2283 and recognized Blake Flanders, CEO and President, Kansas Board of Regents.

Mr. Flanders who presented neutral testimony on HB2283 showing the impact concerning the taxation on employee contributions to the Regents retirement plan. (Attachment 1)

Mr. Flanders stood for questions from the Committee.

Alan Conroy, Director, Kansas Public Employees Retirement System (KPERS) provided information on state tax treatment of retirement plan contributions. (Attachment 2)

Mr. Conroy stood for questions from the Committee.

There being no other conferees, Chairperson Johnson closed the hearing on HB2283.

Chairperson Johnson recognized Chris Courtwright, Principal Economist, Legislative Research Department,  who provided information on Supplemental Note on SB147.  As amended, SB147 would make a number of changes in the state individual income tax structure. (Attachment 3)

Mr. Courtwright stood for questions from the Committee.

Mr. Courtwright provided information on Senate Substitute bill for SB97. Following are some of the changes to the bill:

  • Would repeal income tax provision retroactive to January 01, 2017.  
  • An amendment SB97 relates to certain member contributions made on a pre-tax basis to the Kansas Board of Regents retirement plan.  Contributions would be subject to income tax beginning in tax year 2017 and would just be for member contribution.
  • The medical itemized deductions allowed under federal tax law would be allowed and retroactive to Tax Year 2017.  
  • Business income is taxable retroactive to January 02, 2018.  A single tax bracket system of 3.9% would be implemented in tax year 2018.  
  • This bill does not repeal the glide-path formula.
  • The low-income exclusion will be repealed beginning in tax year 2018.

Mr. Courtwright stood for questions from the Committee.

Scott Wells, Assistant Revisor of Statutes provided the Committee with information requested by Chairperson Johnson on February 07,  relating to the credits in HB2237 which would be restored for individual taxpayers. (Attachment 4)

Meeting adjourned at 4:46 p.m.

Next meeting scheduled February 09, 2017.