Session of 2000
         
HOUSE BILL No. 2813
         
By Representatives Lloyd, Freeborn, Schwartz and Weber
         
2-2
         

  9             AN  ACT concerning deer; relating to permits to take; providing for cer-
10             tain tax credits; providing for certain payments to processors of deer
11             meat and entities operating solid waste management disposal areas;
12             amending K.S.A. 1999 Supp. 32-937 and 79-32,117 and repealing the
13             existing sections.
14      
15       Be it enacted by the Legislature of the State of Kansas:
16             Section  1. K.S.A. 1999 Supp. 32-937 is hereby amended to read as
17       follows: 32-937. (a) When used in this section:
18             (1) "Landowner" means a resident owner of farm or ranch land of
19       80 acres or more located in the state of Kansas.
20             (2) "Tenant" means an individual who is actively engaged in the ag-
21       ricultural operation of 80 acres or more of Kansas farm or ranch land for
22       the purpose of producing agricultural commodities or livestock and who:
23       (A) Has a substantial financial investment in the production of agricultural
24       commodities or livestock on such farm or ranch land and the potential to
25       realize substantial financial benefit from such production; or (B) is a bona
26       fide manager having an overall responsibility to direct, supervise and con-
27       duct such agricultural operation and has the potential to realize substan-
28       tial benefit from such production in the form of salary, shares of such
29       production or some other economic incentive based upon such
30       production.
31             (3) "Regular season" means a statewide big game hunting season au-
32       thorized annually which may include one or more seasons restricted to
33       specific types of equipment.
34             (4) "Special season" means a big game hunting season in addition to
35       a regular season authorized on an irregular basis or at different times of
36       the year other than the regular season.
37             (5) "General permit" means a big game hunting permit available to
38       Kansas residents not applying for big game permits as a landowner or
39       tenant.
40             (6) "Nonresident landowner" means a nonresident of the state of
41       Kansas who owns farm or ranch land of 80 acres or more which is located
42       in the state of Kansas.
43             (7) "Nonresident permit" means a big game hunting permit available


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  1       to individuals who are not Kansas residents.
  2             (b) Except as otherwise provided by law or rules and regulations of
  3       the secretary and in addition to any other license, permit or stamp re-
  4       quired by law or rules and regulations of the secretary, a valid big game
  5       permit and game tags are required to take any big game in this state.
  6             (c) The fee for big game permits and game tags shall be the amount
  7       prescribed pursuant to K.S.A. 32-988, and amendments thereto.
  8             (d) A big game permit and game tags are valid throughout the state
  9       or such portion thereof as provided by rules and regulations adopted by
10       the secretary in accordance with K.S.A. 32-805 and amendments thereto.
11             (e) Unless otherwise provided by law or rules and regulations of the
12       secretary, a big game permit and game tags are valid from the date of
13       issuance and shall expire at the end of the season for which issued.
14             (f) The secretary may adopt, in accordance with K.S.A. 32-805, and
15       amendments thereto, rules and regulations for each regular or special big
16       game hunting season and for each management unit regarding big game
17       permits and game tags. The secretary is hereby authorized to issue big
18       game permits and game tags pertaining to the taking of big game. Sep-
19       arate big game permits and game tags may be issued for each species of
20       big game. No big game permits or game tags shall be issued until the
21       secretary has established, by rules and regulations adopted in accordance
22       with K.S.A. 32-805, and amendments thereto, a regular or special big
23       game hunting season.
24             (g) The secretary may authorize, by rule and regulation adopted in
25       accordance with K.S.A. 32-805, and amendments thereto, landowner or
26       tenant hunt-on-your-own-land big game permits. Such permits and ap-
27       plications may contain provisions and restrictions as prescribed by rule
28       and regulation adopted by the secretary in accordance with K.S.A. 32-
29       805, and amendments thereto.
30             (h) The secretary may authorize, by rule and regulation adopted in
31       accordance with K.S.A. 32-805 and amendments thereto, special land-
32       owner or tenant hunt-on-your-own-land deer permits. Such special per-
33       mits shall not be issued to landowners or tenants in possession of a hunt-
34       on-your-own-land deer permit as authorized in subsection (g). The special
35       permits shall be transferable to any immediate family member of the
36       landowner or tenant, whether or not a Kansas resident, or the permit may
37       be retained for use by the landowner or tenant. The special permits shall
38       be transferable through the secretary at the request of the landowner or
39       tenant and by paying the required fee for a general deer permit. The
40       special permits and applications may contain provisions and restrictions
41       as prescribed by rule and regulation adopted by the secretary in accord-
42       ance with K.S.A. 32-805 and amendments thereto. For the purposes of
43       this subsection, "member of the immediate family" means lineal or col-


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  1       lateral ascendants or descendants, and their spouses.
  2             (i) Fifty percent of the big game permits authorized for a regular
  3       season in any management unit shall be issued to landowners or tenants,
  4       provided that a limited number of big game permits have been authorized
  5       and landowner or tenant hunt-on-your-own-land big game permits for
  6       that unit have not been authorized. A landowner or tenant is not eligible
  7       to apply for a big game permit as a landowner or as a tenant in a man-
  8       agement unit other than the unit or units which includes such landowner's
  9       or tenant's land. Any big game permits not issued to landowners or ten-
10       ants within the time period prescribed by rule and regulation may be
11       issued without regard to the 50% limitation.
12             (j) Members of the immediate family who are domiciled with a land-
13       owner or tenant may apply for a big game permit as a landowner or as a
14       tenant, but the total number of permits issued to a landowner or tenant
15       and a landowner's or tenant's immediate family shall not exceed one per-
16       mit for each 80 acres owned by such landowner or operated by such
17       tenant. The secretary may require proof of ownership or tenancy from
18       individuals applying for a big game permit as a landowner or as a tenant.
19             (k) The secretary may issue permits for deer or turkey to nonresident
20       landowners, but any such permit shall be restricted to hunting only on
21       lands owned by the nonresident landowner.
22             (l) The secretary may issue turkey hunting permits to nonresidents
23       in turkey management units with unlimited turkey hunting permits
24       available.
25             (m) The secretary may issue deer hunting permits to nonresidents,
26       subject to the following limitations:
27             (1) The total number of nonresident deer firearm permits of each
28       type specified by rules and regulations that may be issued for a deer
29       season in a management unit shall not exceed 5% of the total number of
30       resident deer firearm permits of such type authorized for such season in
31       such management unit; and
32             (2) the total number of nonresident deer archery permits of each type
33       specified by rules and regulations that may be issued for a deer season in
34       a management unit shall not exceed 5% of the total number of resident
35       deer archery permits of such type authorized for such season in such
36       management unit.
37             Nonresident deer archery permits may be restricted to a particular deer
38       species without regard to resident deer archery permit species restric-
39       tions, or lack thereof.
40             If an unlimited number of resident deer permits is authorized for a
41       deer season or management unit, the percentage limitations of subsec-
42       tions (m)(1) and (m)(2) shall be based upon the total number of resident
43       firearm permits and the total number of archery permits, respectively,


4

  1       issued in the management unit during the most recent preceding similar
  2       season. If in a management unit there are an unlimited number of game
  3       tags available to residents, the secretary, in the secretary's discretion and
  4       in accordance with rules and regulations, may authorize the issuance of
  5       an unlimited number of deer tags for such unit to nonresidents.
  6             (n) Any nonresident deer hunting permits authorized under subsec-
  7       tion (m) that remain unissued due to an insufficient number of nonresi-
  8       dent applications as of a deadline determined by the secretary, shall be
  9       made available to residents.
10             (o) No big game permit issued to a person under 14 years of age shall
11       be valid until such person reaches 14 years of age, except that a person
12       who is 12 years or 13 years of age and has been issued a certificate of
13       completion of an approved hunter education course may be issued: (1) A
14       deer archery permit if the person submits to the secretary evidence, sat-
15       isfactory to the secretary, of completion of a bow hunting safety education
16       course; or (2) a wild turkey firearm permit. Such deer archery permit or
17       turkey firearm permit shall be valid only while the individual is hunting
18       under the immediate supervision of an adult who is 21 years of age or
19       older.
20             (p) A big game permit shall state the species, number and sex of the
21       big game which may be killed by the permittee. The secretary may furnish
22       an informational card with any big game permit and, at the conclusion of
23       the open season, each permittee receiving such card shall return the card
24       to the department, giving such information as is called for on the card.
25             (q) The permittee shall permanently affix the game tag to the carcass
26       of any big game immediately after killing and thereafter, if required by
27       rules and regulations, the permittee shall immediately take such killed
28       game to a check station as required in the rules and regulations, where a
29       check station tag shall be affixed to the game carcass if the kill is legal.
30       The tags shall remain affixed until the carcass is consumed or processed
31       for storage.
32             (r) The provisions of this section do not apply to big game animals
33       sold in surplus property disposal sales of department exhibit herds or big
34       game animals legally taken outside this state.
35             (s)  (1) No person shall be issued any type of deer permit that au-
36       thorizes the taking of an antlered deer during a season unless the person
37       first proves to the satisfaction of the department, as specified by rules and
38       regulations adopted in accordance with K.S.A. 32-805, and amendments
39       thereto, that the person has taken two antlerless deer during such season.
40             (2) On or before February 1, 2003, the secretary, the commissioner
41       of insurance and the secretary of agriculture shall report to the house
42       standing committee on environment and the senate standing committee
43       on energy and natural resources regarding their assessment of reported


5

  1       property damage that is related to deer overpopulation. Unless extended
  2       by the legislature, the provisions of this subsection (s) shall expire on June
  3       30, 2003.
  4             New Sec.  2. (a) There shall be allowed as a credit against the tax
  5       liability of a taxpayer imposed under the Kansas income tax act an amount
  6       equal to costs incurred by the taxpayer for processing meat of one or
  7       more deer taken by the taxpayer if such meat is donated to an organization
  8       exempt from income taxation under the provisions of section 501(c)(3) of
  9       the federal internal revenue code. The tax credit allowed by this subsec-
10       tion shall be deducted from the taxpayer's income tax liability for the
11       taxable year in which the expenditures are made by the taxpayer.
12             (b) The provisions of this section shall be applicable to all taxable
13       years commencing after December 31, 1999.
14             Sec.  3. K.S.A. 1999 Supp. 79-32,117 is hereby amended to read as
15       follows: 79-32,117. (a) The Kansas adjusted gross income of an individual
16       means such individual's federal adjusted gross income for the taxable year,
17       with the modifications specified in this section.
18             (b) There shall be added to federal adjusted gross income:
19             (i) Interest income less any related expenses directly incurred in the
20       purchase of state or political subdivision obligations, to the extent that
21       the same is not included in federal adjusted gross income, on obligations
22       of any state or political subdivision thereof, but to the extent that interest
23       income on obligations of this state or a political subdivision thereof issued
24       prior to January 1, 1988, is specifically exempt from income tax under the
25       laws of this state authorizing the issuance of such obligations, it shall be
26       excluded from computation of Kansas adjusted gross income whether or
27       not included in federal adjusted gross income. Interest income on obli-
28       gations of this state or a political subdivision thereof issued after Decem-
29       ber 31, 1987, shall be excluded from computation of Kansas adjusted
30       gross income whether or not included in federal adjusted gross income.
31             (ii) Taxes on or measured by income or fees or payments in lieu of
32       income taxes imposed by this state or any other taxing jurisdiction to the
33       extent deductible in determining federal adjusted gross income and not
34       credited against federal income tax. This paragraph shall not apply to taxes
35       imposed under the provisions of K.S.A. 79-1107 or 79-1108, and amend-
36       ments thereto, for privilege tax year 1995, and all such years thereafter.
37             (iii) The federal net operating loss deduction.
38             (iv) Federal income tax refunds received by the taxpayer if the de-
39       duction of the taxes being refunded resulted in a tax benefit for Kansas
40       income tax purposes during a prior taxable year. Such refunds shall be
41       included in income in the year actually received regardless of the method
42       of accounting used by the taxpayer. For purposes hereof, a tax benefit
43       shall be deemed to have resulted if the amount of the tax had been de-


6

  1       ducted in determining income subject to a Kansas income tax for a prior
  2       year regardless of the rate of taxation applied in such prior year to the
  3       Kansas taxable income, but only that portion of the refund shall be in-
  4       cluded as bears the same proportion to the total refund received as the
  5       federal taxes deducted in the year to which such refund is attributable
  6       bears to the total federal income taxes paid for such year. For purposes
  7       of the foregoing sentence, federal taxes shall be considered to have been
  8       deducted only to the extent such deduction does not reduce Kansas tax-
  9       able income below zero.
10             (v) The amount of any depreciation deduction or business expense
11       deduction claimed on the taxpayer's federal income tax return for any
12       capital expenditure in making any building or facility accessible to the
13       handicapped, for which expenditure the taxpayer claimed the credit al-
14       lowed by K.S.A. 79-32,177, and amendments thereto.
15             (vi) Any amount of designated employee contributions picked up by
16       an employer pursuant to K.S.A. 12-5005, 20-2603, 74-4919 and 74-4965,
17       and amendments to such sections.
18             (vii) The amount of any charitable contribution made to the extent
19       the same is claimed as the basis for the credit allowed pursuant to K.S.A.
20       79-32,196, and amendments thereto.
21             (viii) The amount of any costs incurred for improvements to a swine
22       facility, claimed for deduction in determining federal adjusted gross in-
23       come, to the extent the same is claimed as the basis for any credit allowed
24       pursuant to K.S.A. 1999 Supp. 79-32,204 and amendments thereto.
25             (ix) The amount of any ad valorem taxes and assessments paid and
26       the amount of any costs incurred for habitat management or construction
27       and maintenance of improvements on real property, claimed for deduc-
28       tion in determining federal adjusted gross income, to the extent the same
29       is claimed as the basis for any credit allowed pursuant to K.S.A. 79-32,203
30       and amendments thereto.
31             (x) The amount of any costs of processing deer meat, claimed for de-
32       duction in determining federal adjusted gross income, to the extent the
33       same is claimed as the basis for any credit allowed pursuant to section 2,
34       and amendments thereto.
35             (c) There shall be subtracted from federal adjusted gross income:
36             (i) Interest or dividend income on obligations or securities of any
37       authority, commission or instrumentality of the United States and its pos-
38       sessions less any related expenses directly incurred in the purchase of
39       such obligations or securities, to the extent included in federal adjusted
40       gross income but exempt from state income taxes under the laws of the
41       United States.
42             (ii) Any amounts received which are included in federal adjusted
43       gross income but which are specifically exempt from Kansas income tax-


7

  1       ation under the laws of the state of Kansas.
  2             (iii) The portion of any gain or loss from the sale or other disposition
  3       of property having a higher adjusted basis for Kansas income tax purposes
  4       than for federal income tax purposes on the date such property was sold
  5       or disposed of in a transaction in which gain or loss was recognized for
  6       purposes of federal income tax that does not exceed such difference in
  7       basis, but if a gain is considered a long-term capital gain for federal in-
  8       come tax purposes, the modification shall be limited to that portion of
  9       such gain which is included in federal adjusted gross income.
10             (iv) The amount necessary to prevent the taxation under this act of
11       any annuity or other amount of income or gain which was properly in-
12       cluded in income or gain and was taxed under the laws of this state for a
13       taxable year prior to the effective date of this act, as amended, to the
14       taxpayer, or to a decedent by reason of whose death the taxpayer acquired
15       the right to receive the income or gain, or to a trust or estate from which
16       the taxpayer received the income or gain.
17             (v) The amount of any refund or credit for overpayment of taxes on
18       or measured by income or fees or payments in lieu of income taxes im-
19       posed by this state, or any taxing jurisdiction, to the extent included in
20       gross income for federal income tax purposes.
21             (vi) Accumulation distributions received by a taxpayer as a beneficiary
22       of a trust to the extent that the same are included in federal adjusted
23       gross income.
24             (vii) Amounts received as annuities under the federal civil service
25       retirement system from the civil service retirement and disability fund
26       and other amounts received as retirement benefits in whatever form
27       which were earned for being employed by the federal government or for
28       service in the armed forces of the United States.
29             (viii) Amounts received by retired railroad employees as a supple-
30       mental annuity under the provisions of 45 U.S.C. 228b (a) and 228c (a)(1)
31       et seq.
32             (ix) Amounts received by retired employees of a city and by retired
33       employees of any board of such city as retirement allowances pursuant to
34       K.S.A. 13-14,106, and amendments thereto, or pursuant to any charter
35       ordinance exempting a city from the provisions of K.S.A. 13-14,106, and
36       amendments thereto.
37             (x) For taxable years beginning after December 31, 1976, the amount
38       of the federal tentative jobs tax credit disallowance under the provisions
39       of 26 U.S.C. 280 C. For taxable years ending after December 31, 1978,
40       the amount of the targeted jobs tax credit and work incentive credit dis-
41       allowances under 26 U.S.C. 280 C.
42             (xi) For taxable years beginning after December 31, 1986, dividend
43       income on stock issued by Kansas Venture Capital, Inc.


8

  1             (xii) For taxable years beginning after December 31, 1989, amounts
  2       received by retired employees of a board of public utilities as pension and
  3       retirement benefits pursuant to K.S.A. 13-1246, 13-1246a and 13-1249
  4       and amendments thereto.
  5             (xiii) For taxable years beginning after December 31, 1993, the
  6       amount of income earned on contributions deposited to an individual
  7       development account under K.S.A. 79-32,117h, and amendments thereto.
  8             (xiv) For all taxable years commencing after December 31, 1996, that
  9       portion of any income of a bank organized under the laws of this state or
10       any other state, a national banking association organized under the laws
11       of the United States, an association organized under the savings and loan
12       code of this state or any other state, or a federal savings association or-
13       ganized under the laws of the United States, for which an election as an
14       S corporation under subchapter S of the federal internal revenue code is
15       in effect, which accrues to the taxpayer who is a stockholder of such
16       corporation and which is not distributed to the stockholders as dividends
17       of the corporation.
18             (xv) For all taxable years beginning after December 31, 1999,
19       amounts not exceeding $2,000 for each designated beneficiary which are
20       contributed to a family postsecondary education savings account estab-
21       lished under the Kansas postsecondary education savings program for the
22       purpose of paying the qualified higher education expenses of a designated
23       beneficiary at an institution of postsecondary education. The terms and
24       phrases used in this paragraph shall have the meaning respectively as-
25       cribed thereto by the provisions of K.S.A. 1999 Supp. 75-643, and amend-
26       ments thereto, and the provisions of such section are hereby incorporated
27       by reference for all purposes thereof.
28             (d) There shall be added to or subtracted from federal adjusted gross
29       income the taxpayer's share, as beneficiary of an estate or trust, of the
30       Kansas fiduciary adjustment determined under K.S.A. 79-32,135, and
31       amendments thereto.
32             (e) The amount of modifications required to be made under this sec-
33       tion by a partner which relates to items of income, gain, loss, deduction
34       or credit of a partnership shall be determined under K.S.A. 79-32,131,
35       and amendments thereto, to the extent that such items affect federal
36       adjusted gross income of the partner.
37             New Sec.  4. (a) Whenever a person delivers a deer carcass to a meat
38       processor in this state for processing, the meat processor shall give the
39       person a certificate, in a form prescribed by the secretary of wildlife and
40       parks, verifying the delivery of such deer carcass.
41             (b) Whenever a person delivers a deer carcass to a solid waste disposal
42       area in this state, the operator of the disposal area shall give the person
43       a certificate, in a form prescribed by the secretary of wildlife and parks,


9

  1       verifying the delivery of such deer carcass.
  2             (c) In accordance with procedures established by the secretary of
  3       wildlife and parks, each meat processor in this state and each operator of
  4       a solid waste disposal area in this state shall receive from the department
  5       an amount equal to $5 for each certificate issued by such processor or
  6       operator pursuant to this section. Any such amount shall be paid from
  7       the wildlife fee fund. 
  8       Sec.  5. K.S.A. 1999 Supp. 32-937 and 79-32,117 are hereby repealed.
  9        Sec.  6. This act shall take effect and be in force from and after its
10       publication in the statute book.