Session of 2000
HOUSE BILL No. 2834
By Representatives Findley and Barnes, Burroughs, Crow, Dean, Fla-
harty, Gilbert, Haley, Kirk, Kuether, Larkin, M. Long, McClure,
O'Brien, Pauls, E. Peterson, Reardon, Rehorn, Ruff, Sharp, Spangler,
Storm, Swenson, Toelkes and Welshimer
2-2
13 AN ACT relating to refunds of sales tax paid upon food; amending K.S.A.
14 1999 Supp. 79-3633 and 79-3635 and repealing the existing sections.
15
16 Be it enacted by the Legislature of the State of Kansas:
17 Section 1. K.S.A. 1999 Supp. 79-3633 is hereby amended to read as
18 follows: 79-3633. As used in K.S.A. 79-3620 and 79-3632 to 79-3639 and
19 amendments thereto, unless the context clearly indicates otherwise:
20 (a) "Income" means adjusted gross income determined under the
21 Kansas income tax act without regard to the modifications specified by
22 subsections (c)(i), (ii) regarding Kansas public employee retirement sys-
23 tem retirement benefits, (vii), (ix) and (xii) of K.S.A. 79-32,117, and
24 amendments thereto.
25 (b) "Household" means a claimant and all other persons for whom a
26 personal exemption is claimed who together occupy a common residence.
27 (c) "Claimant" means a person who has filed a claim for a refund or
28 credit under the provisions of this act and was, during the entire calendar
29 year preceding the year in which the claim was filed for relief under this
30 act, domiciled in this state, was a member of a household, had income of
31 not more than $25,000 in the calendar year for which a claim is filed and
32 was: (1) A person having a disability; (2) a person other than a person
33 included under (1), who has attained 55 years of age in the calendar year
34 for which a claim is filed or (3) a person other than a person included
35 under (1) or (2) having one or more dependent children under 18 years
36 of age residing at the person's homestead during the calendar year for
37 which a claim is filed.
38 (d) "Head of household" means the person filing a claim under the
39 provisions of this act.
40 (e) "Disability" means (1) inability to engage in any substantial gainful
41 activity by reason of any medically determinable physical or mental im-
42 pairment which can be expected to result in death or has lasted or can
43 be expected to last for a continuous period of not less than 12 months,
44 and an individual shall be determined to be under a disability only if the
2
1 physical or mental impairment or impairments are of such severity that
2 the individual is not only unable to do the individual's previous work but
3 cannot, considering age, education and work experience, engage in any
4 other kind of substantial gainful work which exists in the national econ-
5 omy, regardless of whether such work exists in the immediate area in
6 which the individual lives or whether a specific job vacancy exists for the
7 individual, or whether the individual would be hired if application was
8 made for work. For purposes of the preceding sentence (with respect to
9 any individual), "work which exists in the national economy" means work
10 which exists in significant numbers either in the region where the indi-
11 vidual lives or in several regions of the country; for purposes of this sub-
12 section, a "physical or mental impairment" is an impairment that results
13 from anatomical, physiological or psychological abnormalities which are
14 demonstrable by medically acceptable clinical and laboratory diagnostic
15 techniques; or
16 (2) blindness and inability by reason of blindness to engage in sub-
17 stantial gainful activity requiring skills or abilities comparable to those of
18 any gainful activity in which the individual has previously engaged with
19 some regularity and over a substantial period of time.
20 (f) "Blindness" means central visual acuity of 20/200 or less in the better
21 eye with the use of a correcting lens. An eye which is accompanied by a
22 limitation in the fields of vision such that the widest diameter of the visual
23 field subtends an angle no greater than 20 degrees shall be considered
24 for the purpose of this paragraph as having a central visual acuity of 20/200
25 or less.
26 Sec. 2. K.S.A. 1999 Supp. 79-3635 is hereby amended to read as
27 follows: 79-3635. (a) (1) A claimant shall be entitled to a refund of re-
28 tailers' sales taxes paid upon food during the calendar year 1998 and each
29 year thereafter in the amount hereinafter provided. There shall be al-
30 lowed for each member of a household of a claimant having income of
31 $12,500 or less, an amount equal to $60. There shall be allowed for each
32 member of a household of a claimant having income of more than $12,500
33 but not more than $25,000, an amount equal to $30. There shall be al-
34 lowed for a claimant who qualifies for an additional personal exemption
35 amount pursuant to K.S.A. 79-32,121, and amendments thereto, an ad-
36 ditional amount of $30 or $60, as the case requires. All such claims shall
37 be paid from the sales tax refund fund upon warrants of the director of
38 accounts and reports pursuant to vouchers approved by the director of
39 taxation or by a person or persons designated by the director.
40 (2) As an alternative to the procedure described by paragraph 1, for
41 all taxable years commencing after December 31, 1997, there shall be
42 allowed as a credit against the tax liability of a resident individual imposed
43 under the Kansas income tax act an amount equal to $60 or $30, as the
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1 case requires, for each member of a household. There shall be allowed
2 for a claimant who qualifies for an additional personal exemption amount
3 pursuant to K.S.A. 79-32,121, and amendments thereto, an additional
4 amount of $30 or $60, as the case requires. If the amount of such tax
5 credit exceeds the claimant's income tax liability for such taxable year,
6 such excess amount shall be refunded to the claimant.
7 (b) A head of household shall make application for refunds for all
8 members of the same household upon a common form provided for the
9 making of joint claims. All claims paid to members of the same household
10 shall be paid as a joint claim by means of a single warrant.
11 (c) No claim for a refund of taxes under the provisions of K.S.A. 79-
12 3632 et seq. shall be paid or allowed unless such claim is actually filed
13 with and in the possession of the department of revenue on or before
14 April 15 of the year next succeeding the year in which such taxes were
15 paid. The director of taxation may: (1) Extend the time for filing any claim
16 under the provisions of this act when good cause exists therefor; or (2)
17 accept a claim filed after the deadline for filing in the case of sickness,
18 absence or disability of the claimant if such claim has been filed within
19 four years of such deadline.
20 Sec. 3. K.S.A. 1999 Supp. 79-3633 and 79-3635 are hereby repealed.
21 Sec. 4. This act shall take effect and be in force from and after its
22 publication in the statute book.