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Minutes for HB2097 - Committee on Taxation
Short Title
Providing for approval by the department of wildlife and parks for qualified program or management plans to qualify for the nongame and endangered species habitat credit.
Minutes Content for Tue, Feb 11, 2025
Chairperson Smith opened the hearing for HB2097.
Adam Siebers, Office of Revisor of Statutes, provided an overview for HB2097 stating the bill would amend and reinstitutes the currently expired nongame and endangered species habitat income tax credit. The credit was first in effect in tax year 1998 and was disallowed starting in tax year 2002. (Attachment 1) Mr. Siebers stood for questions from Committee members.
In response to a question, Mr. Siebers noted the original credit was sunset starting in tax year 2002 and was in existence for a few years. It is restarting and adding new components to the credit and is not identical to what was in effect. HB2097 has new provisions. The bill addresses private land and state property would not be subject to property tax.
Kathleen Smith, Kansas Department of Revenue, provided an overview on the fiscal note for HB2097. There are two credits and the first credit, the Department is estimating that it will have a minimal negative impact on the State General Fund. The second credit is for a property tax and a program for public access to hunt or fish. She noted the Department contacted the Wildlife and Parks to get an estimate on the number of aces that are involved in their walk in hunting programs which was around 1.1 million acres. Based on property tax estimates from the Department of Revenue's Valuation Division, the total tax credits allowed would be $6.9 million per year. Ms. Smith stood for questions from the Committee.
Proponents:
Representative Will Carpenter, 75th District, testified as a proponent for HB2097 that embodies the best principles, combining voluntary actions of private landowners and enhanced habitat and access for recreation. (Attachment 2)
Kurt Ratzlaff, Kansas Chapter of Backcountry Hunters and Anglers, testified as a proponent for HB2097 that supports landowners, encourages responsible conservation, protects biodiversity, and provides additional outdoor access opportunities for the public. (Attachment 3)
Justin Cobb, The Nature Conservancy, testified as a proponent for HB2097 that would reauthorize and update the habitat management tax credit . The bill would expand qualified habitat programs to allow for private and federal options, providing landowners with more choices to fit their needs. (Attachment 4)
The conferees stood for questions from Committee members.
Written only proponent testimony was submitted by Kyle Pokorny on behalf of the Kansas Outdoor Heritage Alliance, (Attachment 5)
There were no neutral or opponent testimony submitted.
Chairperson Smith closed the hearing for HB2097.
