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Nov. 10, 2024
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House Committee on Taxation

  • Committee Assistant: Lea Gerard 785-296-4830
  • [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: 3:30 pm Location: 346-S

    Room 346-S Audio Stream

    Bills, Resolutions and Appointments

    Sponsored Bills
    SB127 - House Substitute for SB 127 by Committee on Taxation - Reducing penalties for the late filing of or the failure to file property tax statements listing property for assessment and the discovery of escaped property and reporting changes after initial statement, decreasing the penalties for failing to timely remit withholding income taxes of employees by employers and providing a sales tax exemption for sales of property and services used in the provision of communications services.
    SB169 - House Substitute for SB 169 by Committee on Taxation - providing an income tax rate of 5.15% for individuals and decreasing the normal tax for corporations, increasing the income limit for the income tax subtraction modification for social security income, increasing the standard deduction by a cost-of-living adjustment, discontinuing the food sales tax credit, decreasing the privilege tax normal tax, establishing a 0% state rate for sales and use taxes for food and food ingredients on January 1, 2024, and increasing the extent of property tax exemption for residential property from the statewide school levy.
    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.
    HB2041 - Providing a sales tax exemption for purchases by a not-for-profit corporation operating a community theater.
    HB2061 - 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.
    HB2062 - Discontinuing the excise tax on rental and leased motor vehicles and imposing property tax on such vehicles.
    HB2066 - Providing for a property tax exemption for up to two motor vehicles for volunteer firefighters and volunteer emergency medical service providers.
    HB2106 - Providing a sales tax exemption for sales of property and services used in the provision of communications services and a deduction from sales or compensating use tax when selling and buying different motor vehicles within 90 days.
    HB2107 - Increasing the income limit to qualify for the income tax subtraction modification for social security income.
    HB2108 - Providing a back-to-school sales tax holiday for sales of certain school supplies, computers and clothing.
    HB2109 - Increasing the income limit for the income tax subtraction modification for social security income and providing that all social security benefits qualify for the subtraction modification commencing in tax year 2026.
    HB2110 - Allowing single sales factor apportionment of business income for certain taxpayers.
    HB2111 - 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, altering the calculation for STAR bond districts and discontinuing the food sales income tax credit.
    HB2134 - Providing a deduction from sales or compensating use tax when selling a wrecked or damaged salvaged vehicle and purchasing a subsequent motor vehicle.
    HB2135 - Establishing an income, privilege and premium tax credit for contributions to eligible charitable organizations operating pregnancy centers or residential maternity facilities.
    HB2136 - Providing an income tax subtraction modification for sales of property subject to eminent domain.
    HB2137 - Authorizing taxing subdivisions to send notices required to exceed the revenue neutral rate if the county clerk fails to send such notice and providing for reimbursement of printing and postage costs.
    HB2175 - Providing for future decreased income tax rates contingent on retention of a 7.5% state general fund ending balance.
    HB2199 - Authorizing disabled veterans to receive a sales tax exemption for the purchase of up to two motor vehicles.
    HB2200 - Establishing a property tax exemption for retired and disabled veterans.
    HB2201 - Requiring prior year tax information to be included on the classification and appraised valuation notice.
    HB2202 - Providing a sales tax exemption for sales of over-the-counter drugs.
    HB2203 - Providing a sales tax exemption for purchases made by sleep in heavenly peace, inc.
    HB2204 - Establishing a state tax credit for family caregivers of disabled veterans.
    HB2219 - Allowing an itemized deduction for certain wagering losses for individual income tax purposes.
    HB2220 - Establishing a five-year property tax exemption for city, county and township property used for business incubator purposes.
    HB2221 - Expanding the eligible uses for the 0% state rate for sales tax for certain utilities and the levying of sales tax on such sales by cities and counties and authorizing cities and counties to exempt such sales from such city or county taxes.
    HB2231 - Providing a property tax exemption for residential property where a day care facility is operated.
    HB2232 - Granting the director of property valuation the authority to develop qualifying courses for county appraisers to be registered mass appraisers.
    HB2233 - Eliminating the annual cap on tax credits for restoration and preservation of certain commercial structures under the historic Kansas act.
    HB2281 - Providing a sales tax exemption for certain purchases by disabled veterans.
    HB2282 - Exempting all social security benefits from Kansas income tax.
    HB2306 - Providing a sales tax exemption for purchases made by Kansas suicide prevention HQ, inc.
    HB2307 - Providing a sales tax exemption for purchases made to establish and maintain Kansas war memorials and providing a property tax exemption for property with Kansas war memorials.
    HB2316 - Allowing income tax net operating loss carryback from the sale of certain historic hotels.
    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.
    HB2318 - Decreasing the state rate for sales and compensating use tax to 6.15%.
    HB2319 - Providing a property tax exemption for business property that operates in competition with property owned or operated by a governmental entity.
    HB2384 - Increasing the Kansas standard deduction by a cost-of-living adjustment for income tax purposes.
    HB2410 - Increasing the taxable income amounts by a cost-of-living adjustment for determining Kansas income tax owed.
    HB2411 - Decreasing the penalties for employer failing to timely remit employee withholding income taxes.
    HB2416 - Providing for a sales tax exemption for area agencies on aging and purchases made by Kansas suicide prevention HQ, inc.
    HB2419 - Establishing an income tax credit for expenses incurred for the care of cats and dogs.
    HB2420 - Establishing tax withholding requirements when certain employees work in multiple states.
    HB2421 - Providing countywide retailers' sales tax authority for Grant county.
    HB2423 - Enacting the act against abusive access litigation to create a civil action for determining whether litigation that alleges any access violation under the Americans with disabilities act or similar law constitutes abusive litigation and authorizing penalties for such abusive litigation.
    HB2424 - Establishing a refundable income, privilege and premium tax credit for direct payments made by employers to student loans on behalf of a qualified employee.
    HB2425 - Establishing a refundable income tax credit for tuition payments made to postsecondary educational institutions.
    HB2433 - Allowing a taxpayer to elect the taxable year in which a subtraction modification for contributions to a qualified tuition program would be applied.
    HB2434 - Crediting tax revenue generated from wagers made on historical horse races to the horse breeding development fund and the horse fair racing benefit fund.
    HB2435 - Decreasing the sales and use tax rate, 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.
    HB2440 - Requiring public utilities to report certain data.
    HB2445 - Providing for additional income tax rate brackets.
    HB2450 - 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.
    HB2454 - Providing a sales tax exemption for purchases of construction materials by a contractor for a not-for-profit corporation operating a theater.
    HB2457 - Providing an income tax rate of 4.95% for individuals and decreasing the normal tax for corporations, increasing the income limit for the income tax subtraction modification for social security income and providing that all social security income qualifies for the subtraction modification commencing in tax year 2026, increasing the Kansas standard deduction for individuals and further increasing the standard deduction by a cost-of-living adjustment, discontinuing the food sales tax credit, decreasing the privilege tax surtax, establishing a 0% state rate for sales and use taxes for food and food ingredients on July 1, 2023, and increasing the extent of property tax exemption for residential property from the statewide school levy.
    HB2465 - 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, increasing the income tax credit amount for adoption expenses, establishing an income, privilege and premium tax credit for contributions to eligible charitable organizations operating pregnancy centers or residential maternity facilities and providing for a sales tax exemption for purchases by pregnancy resource centers and residential maternity facilities.
    HB2466 - Excluding registered agritourism locations from building permit requirements or building codes.
    HB2470 - Extending the period of time to file for property tax homestead claims.
    HB2528 - Restricting residential homestead property taxes to not more than the established base year amount for individuals 65 years of age and older.
    HB2529 - Decreasing the individual income tax rates.
    HB2546 - Reducing the state rate for sales and use taxes for sales of food and food ingredients and modifying the percent credited to the state highway fund from revenue collected.
    HB2566 - Providing for origin sourcing for certain sales.
    HB2584 - Imposing sales and compensating use tax on digital property and subscription services and providing for the decrease in sales and compensating use tax rates in certain circumstances.
    HB2585 - Excluding from sales taxation services for installing or applying tangible personal property for the reconstruction, restoration, remodeling, renovation, repair or replacement of a building or facility.
    HB2586 - Increasing the extent of property tax exemption for residential property from the statewide school levy, decreasing the normal rate of privilege tax, increasing the household and dependent care expenses income tax credit amount, exempting all social security benefits from Kansas income tax, increasing the Kansas standard deduction, providing for an annual sales tax holiday for certain sales of school supplies, computers and clothing, providing sales tax exemptions for children's diapers and feminine hygiene products and reducing the state rate of tax on sales of food and food ingredients to 0% on April 1, 2024.
    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.
    HB2610 - Providing an income tax subtraction modification for sales of property subject to eminent domain.
    HB2636 - Including homestead renters as eligible to participate in certain homestead property tax refund claims.
    HB2662 - Providing a sales tax exemption for purchases of construction materials by a contractor for the Kansas fairgrounds foundation.
    HB2683 - Modifying deadlines for mailing property tax statements to taxpayers and certification of tax levies to the director of property valuation to earlier than current deadlines and providing for the county clerk's use of the previous year's budget when a taxing subdivision fails to timely file its budget.
    HB2684 - Authorizing cities to propose an earnings tax for ballot question.
    HB2685 - Providing a sales tax exemption for registered charitable organizations.
    HB2687 - Establishing a child income tax credit.
    HB2688 - Providing a sales tax exemption for exploration place, inc. and the Kansas children's discovery center, inc.
    HB2694 - Providing for an increased amount of income tax credit for individuals of certain ages for the selective assistance for effective senior relief credit and setting the maximum amount or credit.
    HB2728 - Requiring that comparable sales of residential property occur within the subdivision or township or closest located subdivision or township where such property is located for valuing real property.
    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.
    HB2763 - Providing an income tax credit for the sale and distribution of ethanol blends for motor vehicle fuels.
    HB2764 - Establishing a tax credit for contributions to eligible charitable organizations operating pregnancy centers or residential maternity facilities and establishing a child tax credit, 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.
    HB2765 - Providing a sales tax exemption for period products, diapers and incontinence products.
    HB2773 - Providing a sales tax exemption for certain purchases by the boys' and girls' club of Topeka.
    HB2794 - Providing a sales tax exemption for purchases of personal property and services, sales of personal property and purchases by contractors for not-for-profit animal shelters and rescue network managers licensed under the Kansas pet animal act.
    HB2795 - Requiring notices required to exceed the revenue neutral rate to be sent on forms provided by the director of accounts and reports, granting taxing subdivisions the option to hold hearings on the same day and at the same location as other taxing subdivisions within a county and excluding the state mandated 20 mills levied by a school district from the revenue neutral rate.
    HB2796 - 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.
    HB2797 - Providing for full transferability of tax credits for investments in certain qualified business facilities.
    HB2798 - Providing for the apportionment of business income by the single sales factor and the apportionment of financial institution income by the receipts factor, deductions from income when using the single sales factor and receipts factor and the decrease in corporate income tax rates.
    HB2804 - Providing for the preceptor income tax incentive act, establishing an income tax credit for physicians and physician assistants that serve as a community-based faculty preceptor by providing personalized instruction, training and supervision for students.
    HB2805 - Continuing in existence certain exceptions to the disclosure of public records under the open records act.
    HB2815 - Abolishing the local ad valorem tax reduction fund and the county and city revenue sharing fund, discontinuing certain transfers to the special city and county highway fund and decreasing rate of ad valorem tax imposed by a school district.
    HB2819 - Providing countywide retailers' sales tax authority for Rawlins county for the purpose of financing costs of attendance centers or other district facilities.
    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.
    HB2829 - Clarifying the definition of armed forces and updating the definition thereof to include the space force.
    HB2830 - Prescribing documentation requirements to determine eligibility for any benefit derived from a service-connected disability.
    HB2831 - Requiring that federal disability determinations for veterans be probative.
    HB2832 - Providing for transferability of Kansas housing investor tax credits from the year that the credit was issued.
    HB2833 - Modifying the definition of veteran and disabled veteran to create a common definition for each term and clarifying disability evaluations for benefits granted to disabled veterans.
    HB2836 - 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.
    HB2837 - Simplifying income tax rates for individuals, increasing the 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 and establishing a 0% state rate for sales and use taxes for sales of food and food ingredients on July 1, 2024.
    HB2840 - Authorizing governmental units to utilize a public moneys pooled method of securities to secure the deposit of public moneys in excess of the amount insured or guaranteed by the federal deposit insurance corporation and requiring the state treasurer to establish procedures therefor and banks, savings and loan associations and savings banks to make certain reports upon the request of a governmental unit.
    HB2841 - Providing for an increased amount of income tax credit for individuals of certain ages for the selective assistance for effective senior relief credit and setting the maximum amount or credit.
    HB2844 - 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 and decreasing the rate of ad valorem tax imposed by a school district.
    HB2845 - Allowing an itemized deduction for certain unreimbursed employee business expenses.
    HB2846 - Providing an income tax credit for contributions to a child care provider or intermediary.
    Sponsored Resolutions - 2024 Legislative Session
    HCR5025 - Proposing to amend Section 1 of Article 11 of the Constitution of the State of Kansas to determine valuations of residential property based on the average fair market value of the 10 prior years.
  • Click here to download a spreadsheet compatible file of Legislator information for this committee.
    • 2024. Powered by KLISS. Rendered: 2024-11-10T13:42:13. Head Rev No: 806325(I)