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May 24, 2022
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House Committee on Taxation

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

    • Meeting Day: Daily Time: 3:30 pm Location: 346-S

    Room 346-S Audio Stream

    Bills, Resolutions and Appointments

    Bills In Committee
    SB22 - Providing income tax modifications for global intangible low-taxed income, business interest, capital contributions, FDIC premiums, business meals and payment protection program loans and expenses; expanding the expense deduction availability to income tax taxpayers and calculating the deduction amount; allowing an individual to itemize deductions in Kansas despite not itemizing on their federal return; exempting from income compensation attributable to unemployment insurance ID fraud; and increasing the net operating loss for corporations.
    SB23 - Providing for abatement of property tax for certain buildings or improvements destroyed or substantially destroyed by natural disaster.
    SB70 - 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.
    SB72 - Requiring appraisal courses for county appraisers and members of the state board of tax appeals to be courses approved by the Kansas real estate appraisal board.
    SB282 - Providing income tax credits for aerospace and aviation program graduates and their employers and a credit for school and classroom supplies purchased by teachers, enacting the Kansas affordable housing tax credit act and the Kansas housing investor tax credit act, providing homestead property tax refunds to certain persons based on the increase in property tax over the base year property tax amount and increasing the extent of the property tax exemption for residential property from the statewide school levy.
    SB327 - Excluding separately stated delivery charges from the sales or selling price for sales tax purposes.
    SB403 - Providing sales tax authority for Wilson county.
    HB2003 - Providing for county treasurers to establish a payment plan for the payment of delinquent or nondelinquent taxes.
    HB2023 - Changing to an eight-year simple average when determining values of agricultural land for purposes of property taxation.
    HB2091 - Providing a refundable income tax credit for certain purchases of food and discontinuing the nonrefundable food sales tax credit.
    HB2099 - Permitting taxpayers to attend BOTA hearings by use of audio or video electronic communication.
    HB2117 - Providing for adjusted income tax rates and sales tax treatment for food and food ingredients and feminine hygiene products.
    HB2123 - Establishing the Kansas legal tender act and providing for an income tax modification for sales of specie legal tender.
    HB2130 - Providing a tax lid exception for transportation construction projects.
    HB2141 - Increasing the Kansas standard deduction for income tax purposes.
    HB2142 - Providing for reimbursement of property taxes from county government for business shutdown or capacity limitation caused by the county.
    HB2148 - Providing a sales tax exemption for purchases by gage park memorial, inc.
    HB2173 - Requiring marketplace facilitators to collect and remit sales, use, transient guest taxes and 911 fees from sales made through their platforms, providing nexus for certain retailers and removing click-through nexus provisions.
    HB2185 - Enacting the Kansas taxpayer protection act, requiring the signature and tax identification number of paid tax return preparers on income tax returns and authorizing actions to enjoin paid tax return preparers from engaging in certain conduct.
    HB2197 - Providing for abatement of property tax for certain buildings or improvements destroyed or substantially destroyed by natural disaster.
    HB2225 - Requiring marketplace facilitators to collect and remit sales and compensating use tax and providing nexus for certain retailers that make sales in Kansas.
    HB2230 - Imposing sales tax on digital property and subscription services.
    HB2265 - Providing a sales tax exemption for required textbooks and authorizing a local sales tax on required textbooks.
    HB2266 - Allowing an individual to itemize deductions in Kansas despite not itemizing on their federal return.
    HB2273 - Providing a sales tax exemption for active aging publishing, inc.
    HB2303 - Adjusting the credit and income amounts for the income tax credit for purchases of food in this state.
    HB2304 - Increasing income tax credit for expenditures to make a principal dwelling accessible to persons with a disability.
    HB2314 - Increasing the sales tax collection threshold for certain retailers and the required time frame for payment of tax and then discontinuing the pre-payment of such tax.
    HB2317 - Providing a tax credit for expenditures for placing a qualified alternative-fuel fueling station into service.
    HB2352 - Providing a sales tax exemption for sales of farm products sold at farmers' markets.
    HB2357 - Establishing the property tax relief act and providing expiration of the selective assistance for effective relief credit and the homestead property tax refund.
    HB2358 - Providing a sales tax exemption for nonprofit integrated community care organizations.
    HB2395 - Requiring marketplace facilitators to collect and remit sales and compensating use taxes, transient guest taxes and prepaid wireless 911 fees and providing nexus for certain retailers that make sales in Kansas.
    HB2413 - Providing a sales tax exemption for friends of hospice of Jefferson county.
    HB2418 - Establishing an additional quarterly option for time of payment of property taxes for certain persons 65 years of age and older.
    HB2420 - Requiring prior year tax information to be included on the classification and appraised valuation notice.
    HB2421 - Providing income tax modifications for global intangible low-taxed income, business interest, capital contributions, FDIC premiums, business meals and payment protection program loans and expenses; expanding the expense deduction availability to income tax taxpayers and calculating the deduction amount; allowing an individual to itemize deductions in Kansas despite not itemizing on their federal return; and exempting from income compensation attributable to unemployment insurance ID fraud.
    HB2423 - Authorizing continuation of the 20 mill statewide property tax levy for schools and the exemption of a portion of residential property from such levy.
    HB2428 - Increasing rates of tax of cigarettes and tobacco products, establishing the cigarette and tobacco products cessation fund and providing for adjusted sales tax rate for food and food ingredients.
    HB2432 - Adjusting the rate of sales and compensating use tax on food and food ingredients and implementing additional formulaic adjustments to tax rate.
    HB2437 - Creating a state tax credit for family caregivers of disabled veterans.
    HB2438 - Allowing disabled veterans to receive a property tax exemption for up to two motor vehicles.
    HB2440 - Creating a property tax exemption for retired and disabled veterans.
    HB2441 - Providing for the award of compensation by a governmental entity commandeering or using property under the Kansas emergency management act.
    HB2445 - Providing for a property tax exemption for health clubs.
    HB2446 - Providing income tax modifications for global intangible low-taxed income, business interest, capital contributions, business meals and payment protection program loans and expenses, expanding the expense deduction availability to income tax taxpayers and calculating the deduction amount, exempting from income compensation attributable to unemployment insurance identity fraud, requiring marketplace facilitators to collect and remit sales, use, transient guest taxes and 911 fees from sales made through their platforms, providing nexus for certain retailers and removing click-through nexus provisions, imposing sales tax on digital property and subscription services, increasing the Kansas standard deduction for income tax purposes and providing a refundable income tax credit for certain purchases of food and discontinuing the nonrefundable food sales tax credit.
    HB2452 - Sourcing sales of motor vehicles to location of vehicle registration for sales and compensating use tax purposes.
    HB2461 - Providing for sales tax exemption for hygiene products.
    HB2482 - Discontinuing the sales tax exemption for vehicles purchased for rental or lease.
    HB2484 - Providing a 0% state rate for sales and use taxes for sales of food and food ingredients, providing for the levying of taxes by cities and counties and discontinuing the nonrefundable food sales tax credit.
    HB2485 - Providing for a sales tax exemption for sales made by student organizations that contract with schools.
    HB2487 - Providing a 0% state rate for sales and use taxes for sales of food and food ingredients and providing for the levying of taxes by cities and counties, providing for an exemption from sales and use taxes for sales of farm products sold at farmers' markets, and discontinuing the nonrefundable food sales tax credit.
    HB2493 - Establishing certain requirements for property classified for residential purposes and land devoted to agricultural use.
    HB2494 - Providing for sales tax exemption for DCCCA, inc.
    HB2499 - Providing for a refund of sales and compensating use taxes paid on sales of property used in video, internet access and telecommunications services.
    HB2506 - Including certain uses of recreational off-highway vehicles as farm machinery and equipment for purposes of exemption from property taxation.
    HB2558 - Providing a Kansas income tax subtraction modification for contributions to the board of pharmacy as a donation, gift or bequest supporting the prescription monitoring program.
    HB2572 - Computing income tax rates through the use of formulas.
    HB2616 - Reducing the rate of sales and compensating use taxes on sales of food and food ingredients.
    HB2683 - Providing a sales tax exemption for purchases by crisis pregnancy centers.
    HB2718 - Providing a sales tax exemption for certain purchases and sales by the Johnson county Christmas bureau association.
    HB2720 - Reducing the rate of sales and compensating use taxes on sales of food.
    HB2726 - Imposing sales tax on vehicles purchased for rental or lease.
    HB2728 - Establishing a tax credit for contributions to a nonprofit organization for the purpose of installing qualified accessibility modification projects.
    HB2729 - Establishing a property tax exemption for 50% of the first $200,000 in assessed value of homesteads of individuals 65 years of age and older and establishing the property tax refund fund.
    HB2735 - Providing three years of income tax incentives to new businesses, requiring the secretary of administration to submit a report to the legislature concerning contracts awarded to new businesses and establishing the office of entrepreneurship within the department of commerce.
    HB2738 - Discontinuing an Atchison County countywide retailers' sales tax and allowing counties to decide whether to apportion revenue between the county and cities located in the county.
    HB2739 - Providing a sales tax exemption for friends of the mentally ill foundation, inc.
    HB2747 - Adding other programming for approved research and education programs of the Johnson county education research triangle.
    HB2749 - Enacting the Kansas film production industry act, providing a tax credit and a sales tax exemption to incentivize film, video and digital production in Kansas and establishing a program to be administered by the secretary of commerce for the purpose of developing such production in Kansas.
    Resolutions In Committee
    SCR1619 - Urging the adoption of the conclusions and recommendations of the 2021 Special Committee on Taxation regarding the fiscal future of Kansas.
    HCR5016 - Proposing a constitutional amendment to authorize the legislature to provide for the classification and taxation of all-terrain vehicles.
    Sponsored Bills
    SB49 - House Substitute for SB 49 by Committee on Taxation - Authorizing continuation of the 20 mill statewide property tax levy for schools and the exemption of a portion of residential property from such levy.
    SB318 - House Substitute for SB 318 by Committee on Taxation – Providing a sales tax exemption for purchases to reconstruct, repair or replace certain fencing damaged or destroyed by natural disasters.
    HB2070 - 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.
    HB2091 - Providing a refundable income tax credit for certain purchases of food and discontinuing the nonrefundable food sales tax credit.
    HB2104 - Modifying the sales tax exemption for construction materials by allowing certain educational institutions a sales tax exemption for purchases thereof.
    HB2105 - Establishing tax withholding requirements when certain employees work in multiple states.
    HB2106 - Decreasing the state rate for sales and use taxes for sales of food and food ingredients and providing for the levying of taxes by cities and counties and discontinuing the nonrefundable food sales tax credit.
    HB2130 - Providing a tax lid exception for transportation construction projects.
    HB2141 - Increasing the Kansas standard deduction for income tax purposes.
    HB2142 - Providing for reimbursement of property taxes from county government for business shutdown or capacity limitation caused by the county.
    HB2143 - Extending the date that the sales tax exemption for certain cash rebates on sales or leases of new motor vehicles for sales tax purposes would apply, increasing the sales tax collection thresholds for payment by retailers, modifying the exemption for construction materials for certain educational institutions, defining nonprofit integrated community care organizations and providing a sales tax exemption therefor and providing a sales tax exemption for friends of hospice of Jefferson county.
    HB2148 - Providing a sales tax exemption for purchases by gage park memorial, inc.
    HB2173 - Requiring marketplace facilitators to collect and remit sales, use, transient guest taxes and 911 fees from sales made through their platforms, providing nexus for certain retailers and removing click-through nexus provisions.
    HB2185 - Enacting the Kansas taxpayer protection act, requiring the signature and tax identification number of paid tax return preparers on income tax returns and authorizing actions to enjoin paid tax return preparers from engaging in certain conduct.
    HB2186 - Allowing single sales factor apportionment of business income for certain taxpayers.
    HB2187 - Enacting the first-time home buyer savings account act.
    HB2225 - Requiring marketplace facilitators to collect and remit sales and compensating use tax and providing nexus for certain retailers that make sales in Kansas.
    HB2230 - Imposing sales tax on digital property and subscription services.
    HB2239 - Extending the Kansas corporate income tax net operating loss carryforward.
    HB2272 - Delaying distribution of certain property taxes paid under protest and requiring certain information on protested or exempt property taxes to be provided to local taxing jurisdictions.
    HB2273 - Providing a sales tax exemption for active aging publishing, inc.
    HB2314 - Increasing the sales tax collection threshold for certain retailers and the required time frame for payment of tax and then discontinuing the pre-payment of such tax.
    HB2315 - Providing a tax credit for contributions to technical colleges.
    HB2316 - Eliminating the prohibition of a surcharge when purchases are made with a credit or debit card.
    HB2317 - Providing a tax credit for expenditures for placing a qualified alternative-fuel fueling station into service.
    HB2357 - Establishing the property tax relief act and providing expiration of the selective assistance for effective relief credit and the homestead property tax refund.
    HB2358 - Providing a sales tax exemption for nonprofit integrated community care organizations.
    HB2394 - Increasing the amount of the research and development tax credit, expanding eligibility beyond corporate taxpayers and permitting transfer of the credit.
    HB2395 - Requiring marketplace facilitators to collect and remit sales and compensating use taxes, transient guest taxes and prepaid wireless 911 fees and providing nexus for certain retailers that make sales in Kansas.
    HB2413 - Providing a sales tax exemption for friends of hospice of Jefferson county.
    HB2414 - Eliminating the reduction of child day care assistance tax credit in subsequent years and limitations on eligible corporations and providing a credit for employer payments to organizations for child day care services access.
    HB2418 - Establishing an additional quarterly option for time of payment of property taxes for certain persons 65 years of age and older.
    HB2420 - Requiring prior year tax information to be included on the classification and appraised valuation notice.
    HB2421 - Providing income tax modifications for global intangible low-taxed income, business interest, capital contributions, FDIC premiums, business meals and payment protection program loans and expenses; expanding the expense deduction availability to income tax taxpayers and calculating the deduction amount; allowing an individual to itemize deductions in Kansas despite not itemizing on their federal return; and exempting from income compensation attributable to unemployment insurance ID fraud.
    HB2423 - Authorizing continuation of the 20 mill statewide property tax levy for schools and the exemption of a portion of residential property from such levy.
    HB2428 - Increasing rates of tax of cigarettes and tobacco products, establishing the cigarette and tobacco products cessation fund and providing for adjusted sales tax rate for food and food ingredients.
    HB2431 - Expanding the rural opportunity zone program by changing the definition of rural opportunity zone, expanding eligibility for program participants, adding down payment assistance as a benefit under such program, providing for a two-track program and establishing a new rural community building program option.
    HB2432 - Adjusting the rate of sales and compensating use tax on food and food ingredients and implementing additional formulaic adjustments to tax rate.
    HB2437 - Creating a state tax credit for family caregivers of disabled veterans.
    HB2438 - Allowing disabled veterans to receive a property tax exemption for up to two motor vehicles.
    HB2440 - Creating a property tax exemption for retired and disabled veterans.
    HB2441 - Providing for the award of compensation by a governmental entity commandeering or using property under the Kansas emergency management act.
    HB2445 - Providing for a property tax exemption for health clubs.
    HB2446 - Providing income tax modifications for global intangible low-taxed income, business interest, capital contributions, business meals and payment protection program loans and expenses, expanding the expense deduction availability to income tax taxpayers and calculating the deduction amount, exempting from income compensation attributable to unemployment insurance identity fraud, requiring marketplace facilitators to collect and remit sales, use, transient guest taxes and 911 fees from sales made through their platforms, providing nexus for certain retailers and removing click-through nexus provisions, imposing sales tax on digital property and subscription services, increasing the Kansas standard deduction for income tax purposes and providing a refundable income tax credit for certain purchases of food and discontinuing the nonrefundable food sales tax credit.
    HB2447 - Terminating the transfer of any remaining unencumbered amount in the securities act fee fund over $50,000 to the state general fund.
    HB2451 - Directing that tobacco product manufacturer remittances be credited to the Kansas endowment for youth fund rather than deposited into escrow upon certification by the attorney general.
    HB2452 - Sourcing sales of motor vehicles to location of vehicle registration for sales and compensating use tax purposes.
    HB2482 - Discontinuing the sales tax exemption for vehicles purchased for rental or lease.
    HB2484 - Providing a 0% state rate for sales and use taxes for sales of food and food ingredients, providing for the levying of taxes by cities and counties and discontinuing the nonrefundable food sales tax credit.
    HB2485 - Providing for a sales tax exemption for sales made by student organizations that contract with schools.
    HB2493 - Establishing certain requirements for property classified for residential purposes and land devoted to agricultural use.
    HB2494 - Providing for sales tax exemption for DCCCA, inc.
    HB2499 - Providing for a refund of sales and compensating use taxes paid on sales of property used in video, internet access and telecommunications services.
    HB2500 - Providing sales tax authority for Wilson county.
    HB2558 - Providing a Kansas income tax subtraction modification for contributions to the board of pharmacy as a donation, gift or bequest supporting the prescription monitoring program.
    HB2571 - Providing a deduction from sales or compensating use tax when selling and buying different motor vehicles within 180 days.
    HB2572 - Computing income tax rates through the use of formulas.
    HB2616 - Reducing the rate of sales and compensating use taxes on sales of food and food ingredients.
    HB2682 - Validating the election held on November 2, 2021, to approve a retailers' sales tax levy by the city of Latham.
    HB2683 - Providing a sales tax exemption for purchases by crisis pregnancy centers.
    HB2684 - Providing a sales tax exemption for area agencies on aging.
    HB2709 - Providing a sales tax exemption for purchases by a not-for-profit corporation operating a community theater.
    HB2711 - Reducing the rate of sales and compensating use taxes on all sales and further reducing the rate on sales of food and food ingredients and making the food sales income tax credit refundable.
    HB2718 - Providing a sales tax exemption for certain purchases and sales by the Johnson county Christmas bureau association.
    HB2719 - Providing that the telecommunications machinery and equipment property tax exemption includes inventory and work-in-progress machinery and equipment.
    HB2720 - Reducing the rate of sales and compensating use taxes on sales of food.
    HB2721 - Providing a sales tax exemption for sales of over-the-counter drugs.
    HB2724 - Excluding the required 20 mills for school districts from the notice and public hearing requirements to exceed the revenue neutral rate for property tax purposes.
    HB2726 - Imposing sales tax on vehicles purchased for rental or lease.
    HB2727 - Increasing the income limit for the income tax subtraction modification for social security income.
    HB2728 - Establishing a tax credit for contributions to a nonprofit organization for the purpose of installing qualified accessibility modification projects.
    HB2729 - Establishing a property tax exemption for 50% of the first $200,000 in assessed value of homesteads of individuals 65 years of age and older and establishing the property tax refund fund.
    HB2732 - Enacting the Gage park improvement authority act providing for the creation of a Gage park improvement authority and a Gage park improvement authority sales tax within Shawnee county to be administered by the authority for the purpose of supporting Gage park, the Topeka zoo and the Kansas children's discovery center.
    HB2735 - Providing three years of income tax incentives to new businesses, requiring the secretary of administration to submit a report to the legislature concerning contracts awarded to new businesses and establishing the office of entrepreneurship within the department of commerce.
    HB2738 - Discontinuing an Atchison County countywide retailers' sales tax and allowing counties to decide whether to apportion revenue between the county and cities located in the county.
    HB2739 - Providing a sales tax exemption for friends of the mentally ill foundation, inc.
    HB2747 - Adding other programming for approved research and education programs of the Johnson county education research triangle.
    HB2749 - Enacting the Kansas film production industry act, providing a tax credit and a sales tax exemption to incentivize film, video and digital production in Kansas and establishing a program to be administered by the secretary of commerce for the purpose of developing such production in Kansas.
    Sponsored Resolutions - 2021 Legislative Session
    HCR5016 - Proposing a constitutional amendment to authorize the legislature to provide for the classification and taxation of all-terrain vehicles.
    Sponsored Resolutions - 2022 Legislative Session
    HCR5016 - Proposing a constitutional amendment to authorize the legislature to provide for the classification and taxation of all-terrain vehicles.
  • Click here to download a spreadsheet compatible file of Legislator information for this committee.
    • 2022. Powered by KLISS. Rendered: 2022-05-24T20:39:04. Head Rev No: 817726(I)