Session of 1999
         
SENATE BILL No. 42
         
By Senator Clark
          
1-12
          
  9             AN  ACT relating to income taxation; amending the Kansas community
10             services program act; amending K.S.A. 1998 Supp. 79-32,195 and re-
11             pealing the existing section.
12      
13       Be it enacted by the Legislature of the State of Kansas:
14             Section  1. K.S.A. 1998 Supp. 79-32,195 is hereby amended to read
15       as follows: 79-32,195. As used in this act, the following words and phrases
16       shall have the meanings ascribed to them herein: (a) "Business firm"
17       means any business entity authorized to do business in the state of Kansas
18       which is subject to the state income tax imposed by the provisions of the
19       Kansas income tax act, any individual subject to the state income tax
20       imposed by the provisions of the Kansas income tax act, any national
21       banking association, state bank, trust company or savings and loan asso-
22       ciation paying an annual tax on its net income pursuant to article 11 of
23       chapter 79 of the Kansas Statutes Annotated, or any insurance company
24       paying the premium tax and privilege fees imposed pursuant to K.S.A.
25       40-252, and amendments thereto;
26             (b) "community services" means:
27             (1) The conduct of activities which meet a demonstrated community
28       need and which are designed to achieve improved educational and social
29       services for Kansas children and their families, and which are coordinated
30       with communities;
31             (2) crime prevention; and
32             (3) health care services.
33             (c) "crime prevention" means any nongovernmental activity which
34       aids in the prevention of crime in an impoverished area.
35             (d) "community service organization" means any organization per-
36       forming community services in Kansas and which:
37             (1) Has obtained a ruling from the internal revenue service of the
38       United States department of the treasury that such organization is exempt
39       from income taxation under the provisions of section 501(c)(3) of the
40       federal internal revenue code; or
41             (2) is incorporated in the state of Kansas or another state as a non-
42       stock, nonprofit corporation; or
43             (3) has been designated as a community development corporation by

SB 42

2

  1       the United States government under the provisions of title VII of the
  2       economic opportunity act of 1964; or
  3             (4) is chartered by the United States congress.
  4             (e) "health care services" shall include, but not be limited to, the
  5       following: Services provided by local health departments, city, county or
  6       district hospitals, city or county nursing homes, or other residential insti-
  7       tutions, preventive health care services offered by a community service
  8       organization including immunizations, prenatal care, the postponement
  9       of entry into nursing homes by home health care services, and community
10       based services for persons with a disability, mental health services, indi-
11       gent health care, physician or health care worker recruitment, health ed-
12       ucation, emergency medical services, services provided by rural health
13       clinics, integration of health care services, home health services and serv-
14       ices provided by rural health networks.
15             (f) "rural community" means any city having a population of fewer
16       than 15,000 located in a county that is not part of a standard metropolitan
17       statistical area as defined by the United States department of commerce
18       or its successor agency. However, any such city located in a county de-
19       fined as a standard metropolitan statistical area shall be deemed a rural
20       community if a substantial number of persons in such county derive their
21       income from agriculture and, in any county where there is only one city
22       within the county which has a population of more than 15,000 and which
23       classifies as a standard metropolitan statistical area, all other cities in that
24       county having a population of less than 15,000 shall be deemed a rural
25       community.
26             New Sec.  2. The provisions of this act shall be applicable to all tax-
27       able years commencing after December 31, 1998. 
28       Sec.  3. K.S.A. 1998 Supp. 79-32,195 is hereby repealed.
29        Sec.  4. This act shall take effect and be in force from and after its
30       publication in the statute book.