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10  AN ACT relating to income taxation; concerning rates of single-individual
11    taxpayers; amending K.S.A. 1996 Supp. 79-32,110 and repealing the
12    existing section. relating to taxation; enacting the tax relief act of
13    1997; amending K.S.A. 79-3634 and 79-3635 and K.S.A. 1996
14    Supp. 79-32,110 and repealing the existing sections.
15  

16  Be it enacted by the Legislature of the State of Kansas:
17    Section 1.  K.S.A. 1996 Supp. 79-32,110 is hereby amended to read
18  as follows: 79-32,110. (a) Resident Individuals. Except as otherwise pro-
19  vided by subsection (a) of K.S.A. 79-3220, and amendments thereto, a
20  tax is hereby imposed upon the Kansas taxable income of every resident
21  individual, which tax shall be computed in accordance with the following
22  tax schedules:
23    (1)  Married individuals filing joint returns.
24  If the taxable income is:                        The tax is:
25  Not over $30,000                                 3.5% of Kansas taxable income
26  Over $30,000 but not over $60,000                $1,050 plus 6.25% of excess over $30,000
27  Over $60,000                                     $2,925 plus 6.45% of excess over $60,000
28    (2)  All other individuals.
29  (A)  For tax year 1997:
30  If the taxable income is:                        The tax is:
31  Not over $20,000                                 4.4% 4.1% of Kansas taxable income
32  Over $20,000 but not over $30,000                $880 $820 plus 7.5% of excess over $20,000
33  Over $30,000                                     $1,630 $1,570 plus 7.75% of excess over $30,000
34  (B)  For tax year 1998:
35  If the taxable income is:                        The tax is:
36  Not over $15,000                                 3.5% of Kansas taxable income
37  Over $15,000 but not over $30,000                $525 plus 6.75% of excess over $15,000
38  Over $30,000                                     $1,537.50 plus 7.75% of excess over $30,000
39  (C)  For tax year 1999, and all tax years thereafter:
40  If the taxable income is:                        The tax is:
41  Not over $15,000                                 3.5% of Kansas taxable income
42  Over $15,000 but not over $30,000                $525 plus 6.25% of excess over $15,000
HB 2032--Am.
                                     

 1  Over $30,000                                     $1,462.50 plus 6.45% of excess over $30,000
 2    (b)  Nonresident Individuals. A tax is hereby imposed upon the Kansas
 3  taxable income of every nonresident individual, which tax shall be an
 4  amount equal to the tax computed under subsection (a) as if the nonres-
 5  ident were a resident multiplied by the ratio of modified Kansas source
 6  income to Kansas adjusted gross income.
 7    (c)  Corporations. A tax is hereby imposed upon the Kansas taxable
 8  income of every corporation doing business within this state or deriving
 9  income from sources within this state. Such tax shall consist of a normal
10  tax and a surtax and shall be computed as follows:
11    (1)  The normal tax shall be in an amount equal to 4% of the Kansas
12  taxable income of such corporation; and
13    (2)  the surtax shall be in an amount equal to 3.35% of the Kansas
14  taxable income of such corporation in excess of $50,000.
15    (d)  Fiduciaries. A tax is hereby imposed upon the Kansas taxable
16  income of estates and trusts at the rates provided in paragraph (2) of
17  subsection (a) hereof.
18    Sec. 2.  On and after October 16, 1997, K.S.A. 79-3634 is
19  hereby amended to read as follows: 79-3634. The right to file a
20  claim for a refund under K.S.A. 79-3620 and 79-3632 to 79-3639 shall
21  be personal to the claimant and shall not survive his or her death, but
22  such right et seq. may be exercised on behalf of a claimant by his or
23  her legal guardian, conservator or attorney-in-fact. When a claim-
24  ant dies after having filed a timely claim the amount thereof shall
25  be disbursed to another member of the household as determined
26  by the director of taxation. If the claimant was the only member
27  of his or her household, the claim may be paid to his or her exec-
28  utor or administrator, but if neither is appointed and qualified, the
29  amount of the claim may be paid upon a claim duly made to any
30  heir at law. In the absence of any such claim within two (2) years
31  of the filing of the claim, the amount of the claim shall escheat to
32  the state. When a person who would otherwise be entitled to file a claim
33  under the provisions of this act dies prior to filing such claim, another
34  member of such person's household may file such claim in the name of
35  such decedent, subject to the deadline prescribed by K.S.A. 79-4505, and
36  amendments thereto, and the director shall pay the amount to which the
37  decedent would have been entitled to such person filing the claim. If the
38  decedent was the only member of his or her household, the decedent's
39  executor or administrator may file such claim in the name of the decedent,
40  and the claim shall be paid to said executor or administrator. In the event
41  that neither an executor or administrator is appointed and qualified, such
42  claim may be made by any heir at law and the claim shall be payable to
43  such heir at law. Any of the foregoing provisions shall be applicable in
HB 2032--Am.
                                     

 1  any case where the decedent dies in the calendar year preceding the year
 2  in which a claim may be made under the provisions of this act, if such
 3  decedent was a resident of or domiciled in this state during the entire part
 4  of such year that such decedent was living. Where decedent's death occurs
 5  during the calendar year preceding the year in which a claim may be
 6  made hereunder, the amount of the claim that would have been allowable
 7  if the decedent had been a resident of or domiciled in this state the entire
 8  calendar year of his or her death shall be reduced in a proportionate
 9  amount equal to a fraction of the claim otherwise allowable, the numerator
10  of which fraction is the number of months in such calendar year following
11  the month of decedent's death and the denominator of which is 12.
12    Sec. 3.  On and after October 16, 1997, K.S.A. 79-3635 is
13  hereby amended to read as follows: 79-3635. (a) A claimant shall
14  be entitled to a refund of retailers' sales taxes paid upon food dur-
15  ing the calendar year 1986 1997 and each year thereafter in the
16  amount hereinafter provided. For households having a household
17  income of less than $5,000, a refund in the amount of $40 $80 shall
18  be allowed for the head of household and a refund of $30 $60 shall
19  be allowed for each additional member of the household. For
20  households having a household income of at least $5,000 but less
21  than $10,000, a refund in the amount of $30 $60 shall be allowed
22  for the head of household and a refund of $25 $50 shall be allowed
23  for each additional member of the household. For households hav-
24  ing a household income of at least $10,000 but not more than
25  $13,000 $15,000, a refund in the amount of $20 $40 shall be allowed
26  for the head of household and a refund of $15 $30 shall be allowed
27  for each additional member of the household. For households having
28  a household income of at least $15,000 but not more than $20,000, a
29  refund in the amount of $30 shall be allowed for the head of the household
30  and a refund of $20 shall be allowed for each additional member of the
31  household. For households having a household income of at least $20,000
32  but not more than $25,000, a refund in the amount of $20 shall be allowed
33  for the head of household and a refund of $10 shall be allowed for each
34  additional member of the household. All such claims shall be paid from
35  the sales tax refund fund upon warrants of the director of accounts
36  and reports pursuant to vouchers approved by the director of tax-
37  ation or by a person or persons designated by the director, except
38  that no warrant shall be drawn in an amount less than $5.
39    (b)  A head of household shall make application for refunds for
40  all members of the same household upon a common form provided
41  for the making of joint claims. All claims paid to members of the
42  same household shall be paid as a joint claim by means of a single
43  warrant.
HB 2032--Am.
                                     

 1    (c)  No claim for a refund of taxes under the provisions of K.S.A.
 2  79-3620 and 79-3632 to 79-3639 et seq. shall be paid or allowed unless
 3  such claim is actually filed with and in the possession of the de-
 4  partment of revenue on or before October April 15 of the year next
 5  succeeding the year in which said such taxes were paid. The direc-
 6  tor of taxation may: (1) Extend the time for filing any claim under
 7  the provisions of this act when good cause exists therefor; or (2)
 8  accept a claim filed after the deadline for filing in the case of sick-
 9  ness, absence or disability of the claimant if said claim has been
10  filed within four (4) years of said deadline.
11    Sec. 4.  On and after October 16, 1997, K.S.A. 79-3634 and 79-
12  3635 are hereby repealed.
13    Sec. 2 5.  K.S.A. 1996 Supp. 79-32,110 is hereby repealed.
14    Sec. 3 6.  This act shall take effect and be in force from and after its
15  publication in the statute book.