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Minutes for HB2467 - Committee on Taxation
Short Title
Providing a Kansas income tax subtraction modification for certain amounts received as compensation for members of the armed forces.
Minutes Content for Mon, Jan 31, 2022
Chairperson Smith opened the hearing on HB2467.
Adam Siebers, Assistant Revisor, provided an overview for HB2467 stating the bill would provide a Kansas income tax subtraction modification for compensation for members of the armed forces. (Attachment 1) Mr. Siebers stood for questions from Committee members.
Kathleen Smith, Kansas Department of Revenue, provided an overview for HB2467 stating the Department of Revenue looked at data from the U.S. Department of Defense's personnel workforce reports and publications and found that there are around 32,000 active duty members and national guard reserve members in Kansas. She noted if all 32,000 file income tax in Kansas and qualify for the subtraction modification for the full amount of $30,000, beginning in tax year 2022 or up to $60,000. for married filing jointly and active members of the military, the bill has the potential to reduce State General Fund revenues by $10.3 million in tax year 2022 and by $10.4 million in tax year 2023. The Department of Revenue would require a total of $61,345 from the State General Fund in FY2023 to implement the bill and to modify the automated tax system. Ms. Smith stood for questions from Committee members.
Proponents:
Michael K. Kelly, Colonel, United State Air Force, Retired, testified as a proponent for HB2467 but disputed the accuracy of the fiscal note. (Attachment 2). He asked that HB2467 be amended to remove the word Kansas where it appears to modify the national guard. The National Guard of the United States includes the Army Guard and Air Guard units in all fifty state. Mr. Kelly provided additional testimony to strike the word "Kansas" on Page 10, Line 23 (ii) of the bill. (Attachment 3)
Representative Pat Proctor, 41st District, testified as a proponent for HB2467. (Attachment 4)
Michael Neer, Colonel, USA Retired, testified as a proponent for HB2467. (Attachment 5)
Eugene Bradley, Legislative Liaison, Enlisted Association of the National Guard of Kansas (EANGKS) testified as a proponent for HB2467. (Attachment 6)
Written testimony was submitted by the following as proponents of HB2467.
Bryan W. Wampler, Brigadier General, USA Retired (Attachment 7)
Roderick M. Cox, Colonel, U.S. Army, Retired (Attachment 8)
At the request of the Committee, Kathleen Smith will provide additional information pertaining to the history of exemption from income tax of military retirement income.
Chairperson Smith closed the hearing for HB2467.
Chairperson Smith adjourned the meeting at 4:30 p.m.
