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AN ACT relating to income taxation; concerning credits therefrom relat-
  ing to costs of making a facility accessible to individuals with a disa-
  bility; amending K.S.A. 1996 Supp. 79-32,175 and repealing the exist-
  ing section.
Be it enacted by the Legislature of the State of Kansas:
  Section 1.  K.S.A. 1996 Supp. 79-32,175 is hereby amended to read
as follows: 79-32,175. As used in this act:
  (a)  ``Accessible to individuals with a disability'' means in conformance
with Title I and Title III of the Americans with disabilities act of 1990,
42 USCA 12101 et seq. and 28 CFR Part 36 and 29 CFR 1630 et seq.
  (b)  ``Facility'' means facility as such term is defined in 28 CFR Part
36.104, but shall not mean new construction or any addition made to an
existing facility except with regard to a facility described by K.S.A. 79-
32,176, and amendments thereto.
  (c)  ``Expenditures for the purpose of making all or any portion of an
existing facility accessible to individuals with a disability'' includes only
those expenditures specifically attributable to the: (1) Removal or equiv-
alent facilitation of an existing architectural barrier, when removal or
equivalent facilitation is for the purpose of making an existing facility
accessible to individuals with a disability; or (2) new construction of a
facility described by K.S.A. 79-32,176, and amendments thereto which
will facilitate its accessibility to individuals with a disability. Such term
shall not include any part of any expense paid or incurred in connection
with the new construction or substantial alteration of a facility, except
with regard to a facility described by K.S.A. 79-32,176, or the normal
replacement of depreciable property.
  (d)  ``Expenditures for the purpose of making all or any portion of an
existing facility or of equipment usable for the employment of persons
with a disability'' includes only those expenditures specifically attributable
to the modification or adaptation of an existing facility or of equipment,
which modification or adaptation is for the purpose of employing individ-
uals with a disability.
  New Sec. 2.  The provisions of this act shall be applicable to all tax-
able years commencing after December 31, 1996.
  Sec. 3.  K.S.A. 1996 Supp. 79-32,175 is hereby repealed.
  Sec. 4.  This act shall take effect and be in force from and after its
publication in the statute book.