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April 9, 2020
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Taxation

  • Committee Assistant: Lea Gerard 785-296-4830
  • Lea.Gerard@House.ks.gov

    • Meeting Day: Daily Time: 3:30 pm Location: 112-N

    Room 112-N Audio Stream

    Bills, Resolutions and Appointments

    Bills In Committee
    SB104 - Enacting the Kansas taxpayer protection act; requiring the signature and tax identification number of paid tax return preparers on income tax returns; authorizing actions to enjoin paid tax return preparers from engaging in certain conduct; establishing the golden years homestead property tax freeze act providing refund for certain increases in residential property taxes and allowing homestead property tax refund for renters; and expanding the expense deduction to all taxpayers.
    SB125 - Extending the eligible time period for rural opportunity zones loan repayment program and income tax credit.
    SB135 - Adding certain counties to the list of eligible rural opportunity zone counties.
    SB140 - Establishing income tax and privilege tax credits for contributions to the Eisenhower foundation.
    SB178 - Providing a sales tax exemption for nonprofit integrated community care organizations, and requiring the repeal or suspension of existing sales tax exemption when implementing any new exemption.
    SB235 - Continuing 20 mill statewide levy for schools and exempting certain portion of property used for residential purposes from such levy.
    SB262 - State board of tax appeals; changing time to request full and complete opinion to be based on date of service.
    SB264 - Providing for notice and opportunity to be heard before removal of person from county appraiser eligibility list and for notification when person no longer holds office of appraiser.
    SB265 - Requiring the state board of tax appeals to serve orders and notices by electronic means if requested by the party.
    SB266 - Requiring appraisal courses for county appraisers and BOTA members to be courses approved by the Kansas real estate appraisal board.
    SB272 - Prohibiting county appraisers and the state board of tax appeals from increasing the valuation of county appraised property in valuation appeals.
    SB294 - Establishing notice and public hearing requirements prior to approval by a governing body to exceed its revenue neutral rate for property tax purposes.
    SB295 - Prohibiting property tax valuation increase solely as the result of normal repair, replacement or maintenance of existing structure.
    SB297 - Requiring appraisal directives to require compliance with uniform standards of professional appraisal practice in performance of property tax appraisals.
    SB309 - Placing the burden of proof on the county appraiser in certain valuation and classification appeal hearings before the district court and extending the time a state board of tax appeals member may continue to serve after member's term expires.
    SB322 - Making exemption permanent for certain cash rebates on sales or leases of new motor vehicles and excluding discounts and coupons from the sales or selling price for sales tax purposes.
    HB2011 - Sales tax exemption for required textbooks.
    HB2040 - Providing sales tax authority for Finney county.
    HB2086 - Exempting mechanical amusement devices from sales tax, providing for use of a tax stamp.
    HB2114 - Allowing counties to impose a severance tax on limestone.
    HB2116 - Allowing taxpayers to attend BOTA hearings by use of audio or video electronic communication.
    HB2128 - Decreasing the sales and use tax rate on food and food ingredients.
    HB2131 - Providing for a sales tax exemption for construction and certain purchases for businesses qualifying as part of an enterprise zone.
    HB2134 - Sales tax exemption for nonprofit integrated community care organizations.
    HB2138 - Required fee for entry into a sexually oriented business.
    HB2194 - Allowing wagering losses for Kansas itemized deductions.
    HB2195 - Sales tax exemption for sales of farm products sold at farmers' markets.
    HB2202 - Hillsdale cemetery district; deannexing territory of the district within Valley Center.
    HB2232 - Income tax treatment of net operating loss carryback on the sale of certain hotels.
    HB2249 - Providing an income tax credit for expenditures to construct health or education facilities by Kansas Collegiate Athletic Conference member institutions.
    HB2250 - Establishing a child tax credit.
    HB2251 - Increasing income tax credit for household and dependent care expenses.
    HB2252 - Income tax credit for increased salaries paid to Kansas employees.
    HB2261 - Decreasing the sales and use tax rate on food and food ingredients to 5.5%.
    HB2264 - Providing a tax credit to pell grant recipients at a postsecondary educational institution.
    HB2267 - Sales tax exemption for fencing used in agricultural use.
    HB2272 - Increasing the sales tax collection threshold for certain retailers and the required timeframe for payment of tax.
    HB2275 - County boards of tax appeals are created to hear appeals from county appraisers and hearing officers.
    HB2278 - Calculating income tax rates through the use of formulas.
    HB2285 - Creating the Kansas legal tender act; providing for sales exemption from and modification for sales of specie legal tender.
    HB2293 - Changing to one year averages when determining ag land valuations.
    HB2301 - Establishing the tax credit for low income postsecondary students scholarship program act and providing for the elimination of the tax credit for low income students scholarship program act.
    HB2302 - Sunsetting the food sales tax credit and enacting the food sales tax refund.
    HB2304 - Sales tax holiday for sales of certain school supplies, computers and clothing.
    HB2310 - Reducing the sales and use tax rate of food and food ingredients.
    HB2311 - Sales tax exemption for food and food ingredients.
    HB2349 - Sales tax collections by remote sellers.
    HB2352 - Providing changes to nexus for the sales and use tax law; requiring tax collection by marketplace facilitators; imposing sales tax on digital products.
    HB2367 - Authorizing transfers from the state general fund to the local ad valorem tax reduction fund and county and city revenue sharing fund if the city or county has a new road construction or bridge improvement plan and the plan is approved by the secretary of transportation.
    HB2368 - Tax lid exception for transportation construction projects.
    HB2370 - Providing for an increase in motor fuel taxes and rate trips.
    HB2381 - Providing for a $.06 increase in motor fuel taxes.
    HB2384 - Amending powers, duties and functions of the Kansas state board of cosmetology relating to licensing and hearings.
    HB2386 - Transfers to the local ad valorem tax reduction fund.
    HB2398 - Requiring the repeal or suspension of existing sales tax exemption when implementing any new exemption.
    HB2408 - Allowing third-party fee simple appraisals to be filed with county appraisers for residential property.
    HB2409 - Providing a tax credit for donations to certain postsecondary educational institutions that provide scholarships to students with financial need.
    HB2414 - Providing a sales tax exemption for the principle foundation.
    HB2417 - Extending the length of time for the Kansas corporation NOL carryforward.
    HB2418 - Length of time prior to use of debt collection agencies for delinquent taxes; time for payment of sales and liquor drink tax; liability of person to collect sales or compensating use tax; administration of liquor enforcement tax.
    HB2427 - Providing for a Kansas income tax subtraction modification for national service education awards.
    HB2430 - Property tax lid; cities and counties repealed.
    HB2436 - Rate of interest for unpaid and overpayment of taxes.
    HB2440 - Providing for the election of county appraisers.
    HB2442 - Removing the line for reporting compensating use tax from income tax returns.
    HB2460 - Providing an income tax credit for qualified railroad track maintenance expenditures of short line railroads.
    HB2491 - Providing for adjusted income tax rates and sales tax exemptions for food and food ingredients and feminine hygiene products.
    HB2498 - Excluding hypothetical leased fee when determining fair market value for real property.
    HB2499 - Providing a tax credit for expenditures for placing into service a qualified alternative-fuel fueling station.
    HB2504 - Providing a sales tax exemption for child advocacy centers.
    HB2513 - Requiring marketplace facilitators to collect and remit sales, use and transient guest taxes from sales made through their platforms; removing click-through nexus provisions.
    HB2514 - Requiring counties to purchase certain property if valuation is disputed by taxpayer.
    HB2537 - Requiring that remote sellers make $100,000 in gross receipts from sales for sales tax nexus requirements.
    HB2542 - Increasing the subtraction modification for social security income to $100,000.
    HB2543 - Amending the definition of alternative fuel for the alternative-fueled motor vehicle property expenditure tax credit.
    HB2553 - Providing income tax modifications for global intangible low-taxed income, business interest, capital contributions and FDIC premiums.
    HB2567 - Increasing the subtraction modification for social security income.
    HB2577 - Authorization for counties to impose a local motor fuels tax with voter approval.
    HB2578 - Sales tax exemption for sales of farm products sold at farmers' markets.
    HB2593 - Tax credit for contributions to technical colleges.
    HB2615 - Replacing the BOTA small claims appeal process with a mediation process for certain tax appeals.
    HB2616 - Rate of sales and compensating use tax on food and food ingredients and implementing formulaic adjustment to tax rate.
    HB2617 - Providing for adjusted income tax rates and sales tax treatment for food and food ingredients and feminine hygiene products.
    HB2626 - Increasing the Kansas standard deduction and personal exemption for income tax purposes.
    HB2627 - Increasing income tax credit for expenditures to make principal dwelling accessible to persons with a disability.
    HB2628 - Allowing an individual to itemize deductions in Kansas despite not itemizing on their federal return.
    HB2639 - Providing a sales tax exemption for purchases by crisis pregnancy centers.
    HB2640 - Establishing an income tax credit for the practice of carbon farming.
    HB2648 - Adjusting the credit and income amounts for the income tax credit for purchases of food in this state.
    HB2654 - Sales tax exemption for purchases made by SOAR special needs.
    HB2655 - Sales tax exemption for friends of hospice of Jefferson county.
    HB2656 - Discontinuing apportionment of countywide retailers' sales tax imposed for general purposes between the county and cities located therein.
    HB2657 - Requiring marketplace facilitators to collect and remit sales and compensating use tax.
    HB2668 - Establishing the property tax relief act and providing an expiration for the selective assistance for effective relief credit and the homestead property tax refund.
    HB2683 - Providing a sales tax exemption for sent, inc.
    HB2684 - Providing for the required mill levy for financing education for the subsequent two school years and extending the exemption for residential property from the statewide school levy.
    HB2685 - Imposing sales tax on digital property and subscription services.
    HB2691 - Authorizing the state corporation commission to issue securitized ratepayer-backed bonds for electric generation facilities; enacting the Kansas electricity bill reduction bonds act, K-EBRA bonds.
    HB2694 - Providing for a sales tax exemption for purchases by animal shelters.
    HB2696 - Providing a tax lid exception for transportation construction projects.
    HB2698 - Authorizing counties to impose an earnings tax.
    HB2720 - Providing a refundable income tax credit for certain purchases of food and discontinuing the nonrefundable food sales tax credit.
    HB2721 - Extending the eligible time period for the rural opportunity zone loan repayment program and income tax credit.
    HB2727 - Requiring the repeal or suspension of existing sales tax exemption when implementing any new exemption, providing for a sales tax exemption for envision, inc. and friends of hospice of Jefferson county and imposing sales tax on certain services.
    HB2729 - Sales tax exemption for storytime village, inc.
    HB2730 - Sales tax exemption for registered charitable organizations.
    HB2734 - Updating field of membership requirements of credit unions and allowing privilege tax deductions on certain business and single family residence loans.
    HB2739 - Changing to an eight-year simple average and changing the capitalization rate for valuation of agricultural land for purposes of property taxation.
    HB2741 - Providing a sales tax exemption for area agencies on aging.
    HB2746 - Providing for a temporary higher interest rate for municipal bonds.
    Sponsored Bills
    HB2033 - Kansas itemized deductions, election; providing for deferred foreign income, global intangible low-taxed income, capital contributions and FDIC premiums income tax modifications; expanding the expense deduction for all taxpayers; extending the net operating loss carryforward period; sales and compensating use tax, imposition of tax, nexus, remote sellers, marketplace facilitators, rate of tax on food and food ingredients; countywide retailers’ sales tax authority for Finney County and requirements for director of taxation for collection.
    HB2040 - Providing sales tax authority for Finney county.
    HB2063 - Tax lid exemption when taxing entity abolished and duties assumed by a city or county.
    HB2086 - Exempting mechanical amusement devices from sales tax, providing for use of a tax stamp.
    HB2093 - Providing for a sales tax exemption for sales of currency, certain coins and bullion.
    HB2133 - Required reporting for entities who deliver alcoholic liquors to consumers.
    HB2134 - Sales tax exemption for nonprofit integrated community care organizations.
    HB2138 - Required fee for entry into a sexually oriented business.
    HB2160 - Providing sales tax authority for Dickinson, Jackson, Russell, Thomas and Wabaunsee counties, and providing a sales tax exemption for sales of certain coins or bullion.
    HB2212 - Apportionment of corporate income under the multistate tax compact; election.
    HB2232 - Income tax treatment of net operating loss carryback on the sale of certain hotels.
    HB2261 - Decreasing the sales and use tax rate on food and food ingredients to 5.5%.
    HB2267 - Sales tax exemption for fencing used in agricultural use.
    HB2272 - Increasing the sales tax collection threshold for certain retailers and the required timeframe for payment of tax.
    HB2278 - Calculating income tax rates through the use of formulas.
    HB2340 - Delaying distribution of certain property taxes paid under protest and requiring certain information on protested or exempt property taxes be provided to local taxing jurisdictions.
    HB2345 - Tax lid exception when budget was higher in prior five years.
    HB2349 - Sales tax collections by remote sellers.
    HB2352 - Providing changes to nexus for the sales and use tax law; requiring tax collection by marketplace facilitators; imposing sales tax on digital products.
    HB2367 - Authorizing transfers from the state general fund to the local ad valorem tax reduction fund and county and city revenue sharing fund if the city or county has a new road construction or bridge improvement plan and the plan is approved by the secretary of transportation.
    HB2368 - Tax lid exception for transportation construction projects.
    HB2369 - Authorizing the secretary of transportation to designate toll projects on new and existing highways and changing financing requirements for toll or turnpike projects.
    HB2370 - Providing for an increase in motor fuel taxes and rate trips.
    HB2371 - Providing for an increase in permit fees for oversize or overweight vehicles and requiring registration for escort vehicle service operators.
    HB2372 - Providing for an increase in registration fees for electric and hybrid vehicles.
    HB2380 - Length of time prior to use of debt collection agencies for delinquent taxes; time for payment of sales and liquor drink tax; liability of person to collect sales or compensating use tax; administration of liquor enforcement tax.
    HB2381 - Providing for a $.06 increase in motor fuel taxes.
    HB2384 - Amending powers, duties and functions of the Kansas state board of cosmetology relating to licensing and hearings.
    HB2386 - Transfers to the local ad valorem tax reduction fund.
    HB2388 - Extending the length of time for the Kansas corporation NOL carryforward.
    HB2398 - Requiring the repeal or suspension of existing sales tax exemption when implementing any new exemption.
    HB2399 - Sales tax exemption extension for Gove county healthcare endowment foundation, inc.
    HB2403 - Establishing the joint committee on child welfare system oversight.
    HB2404 - Establishing the Kansas senior services task force.
    HB2408 - Allowing third-party fee simple appraisals to be filed with county appraisers for residential property.
    HB2409 - Providing a tax credit for donations to certain postsecondary educational institutions that provide scholarships to students with financial need.
    HB2414 - Providing a sales tax exemption for the principle foundation.
    HB2416 - Creating the Kansas targeted employment act; income tax credit.
    HB2417 - Extending the length of time for the Kansas corporation NOL carryforward.
    HB2418 - Length of time prior to use of debt collection agencies for delinquent taxes; time for payment of sales and liquor drink tax; liability of person to collect sales or compensating use tax; administration of liquor enforcement tax.
    HB2440 - Providing for the election of county appraisers.
    HB2441 - Expanding the ability for cities and school districts to operate and finance a community historical museum.
    HB2442 - Removing the line for reporting compensating use tax from income tax returns.
    HB2460 - Providing an income tax credit for qualified railroad track maintenance expenditures of short line railroads.
    HB2466 - Enacting the Kansas taxpayer protection act; requiring the signature and tax identification number of paid tax return preparers on income tax returns; authorizing actions to enjoin paid tax return preparers from engaging in certain conduct.
    HB2490 - Kansas corporation NOL carryforward extension.
    HB2498 - Excluding hypothetical leased fee when determining fair market value for real property.
    HB2499 - Providing a tax credit for expenditures for placing into service a qualified alternative-fuel fueling station.
    HB2513 - Requiring marketplace facilitators to collect and remit sales, use and transient guest taxes from sales made through their platforms; removing click-through nexus provisions.
    HB2537 - Requiring that remote sellers make $100,000 in gross receipts from sales for sales tax nexus requirements.
    HB2538 - Increasing the Kansas standard deduction.
    HB2541 - Allowing certain private not-for-profit postsecondary educational institutions to recoup credit card fees by permitting a surcharge for credit card transactions in the same manner as municipal universities, community colleges, technical colleges and vocational educational schools.
    HB2542 - Increasing the subtraction modification for social security income to $100,000.
    HB2543 - Amending the definition of alternative fuel for the alternative-fueled motor vehicle property expenditure tax credit.
    HB2553 - Providing income tax modifications for global intangible low-taxed income, business interest, capital contributions and FDIC premiums.
    HB2567 - Increasing the subtraction modification for social security income.
    HB2593 - Tax credit for contributions to technical colleges.
    HB2607 - Substitute for HB 2607 by Committee on Taxation - Providing for county treasurers to establish a payment plan for the payment of delinquent or nondelinquent taxes.
    HB2654 - Sales tax exemption for purchases made by SOAR special needs.
    HB2655 - Sales tax exemption for friends of hospice of Jefferson county.
    HB2656 - Discontinuing apportionment of countywide retailers' sales tax imposed for general purposes between the county and cities located therein.
    HB2657 - Requiring marketplace facilitators to collect and remit sales and compensating use tax.
    HB2683 - Providing a sales tax exemption for sent, inc.
    HB2684 - Providing for the required mill levy for financing education for the subsequent two school years and extending the exemption for residential property from the statewide school levy.
    HB2685 - Imposing sales tax on digital property and subscription services.
    HB2691 - Authorizing the state corporation commission to issue securitized ratepayer-backed bonds for electric generation facilities; enacting the Kansas electricity bill reduction bonds act, K-EBRA bonds.
    HB2694 - Providing for a sales tax exemption for purchases by animal shelters.
    HB2696 - Providing a tax lid exception for transportation construction projects.
    HB2698 - Authorizing counties to impose an earnings tax.
    HB2720 - Providing a refundable income tax credit for certain purchases of food and discontinuing the nonrefundable food sales tax credit.
    HB2721 - Extending the eligible time period for the rural opportunity zone loan repayment program and income tax credit.
    HB2722 - Establishing tax withholding requirements when certain employees work in multiple states.
    HB2726 - Extending the dates when corporate tax returns are required to be filed.
    HB2727 - Requiring the repeal or suspension of existing sales tax exemption when implementing any new exemption, providing for a sales tax exemption for envision, inc. and friends of hospice of Jefferson county and imposing sales tax on certain services.
    HB2729 - Sales tax exemption for storytime village, inc.
    HB2730 - Sales tax exemption for registered charitable organizations.
    HB2734 - Updating field of membership requirements of credit unions and allowing privilege tax deductions on certain business and single family residence loans.
    HB2739 - Changing to an eight-year simple average and changing the capitalization rate for valuation of agricultural land for purposes of property taxation.
    HB2741 - Providing a sales tax exemption for area agencies on aging.
    HB2743 - Allowing the chief justice of the Kansas supreme court to alter or suspend deadlines to secure the health and safety of court users, staff and judicial officers.
    HB2746 - Providing for a temporary higher interest rate for municipal bonds.
  • Click here to download a spreadsheet compatible file of Legislator information for this committee.
    • 2020. Powered by KLISS. Rendered: 2020-04-09T12:29:48. Head Rev No: 523924(E)