Kansas Legislature

SB 50

AN ACT concerning taxation; relating to sales and compensating use tax; requiring the collection and remittance for sales, compensating use and transient guest taxes and prepaid wireless 911 fees made on marketplace facilitator platforms; removing click-through nexus provisions; relating to income tax; providing for addition and subtraction modifications for the treatment of global intangible low-taxed income, business interest, capital contributions, FDIC premiums and business meals; expanding the expense deduction for income taxpayers and calculating the deduction amount; providing the ability to elect to itemize for individuals; exemption of unemployment compensation income attributable as a result of identity fraud; removing the line for reporting compensating use tax from individual tax returns; extending the dates when corporate tax returns are required to be filed; increasing the Kansas standard deduction; providing for an extension of the corporate net operating loss carryforward period; amending K.S.A. 79-3221, 79-3221o, 79-32,117, 79-32,119, 79-32,120, 79-32,138, 79-32,143, 79-32,143a and 79-3702 and repealing the existing sections.

House - Committee of the Whole - Amendment by Representative Probst was rejected - 03/29/2021

On roll call the vote was:

Yea - (48):

Alcala, Amyx, Baker, Ballard, Bishop, Blex, Burroughs, Byers, Carlin, Carmichael, Clayton, Coleman, Curtis, Day, Delperdang, Esau, Featherston, Finney, Gartner, Haswood, Helgerson, Henderson, Highberger, Hoye, Kessler, Kuether, Miller, Neighbor, Newland, Ohaebosim, Ousley, Parker, Poskin, Probst, Rhiley, L. Ruiz, S. Ruiz, Sawyer, Stogsdill, Thomas, Toplikar, Vaughn, Waggoner, Weigel, Winn, Wolfe Moore, Woodard, Xu,

Nay - (74):

Anderson, Arnberger, Awerkamp, Barker, Bergkamp, Bergquist, Borjon, Burris, Carlson, B. Carpenter, W. Carpenter, Clark, Collins, Concannon, Corbet, Croft, Dodson, Donohoe, Ellis, Eplee, Estes, Fairchild, Finch, Francis, French, Garber, Hawkins, Helmer, Highland, Hoffman, Hoheisel, Houser, Howe, Humphries, Jacobs, Jennings, S. Johnson, T. Johnson, Kelly, Landwehr, Lee, Long, Lynn, Mason, Minnix, Moser, Murphy, Neelly, Orr, Owens, Patton, Penn, Poetter Parshall, Proctor, Proehl, Rahjes, Ralph, Resman, Ryckman, Samsel, Sanders, Schreiber, Seiwert, A. Smith, C. Smith, E. Smith, Sutton, Tarwater, Thompson, Turner, Wasinger, Waymaster, Wheeler, Williams,

Present but not Voting - (0):

Absent and Not Voting - (3):

Howard, Huebert, Victors,

Not Voting - (0):