The House met pursuant to adjournment with Speaker Shallenburger in the chair.
The roll was called with 101 members present.
Rep. Lloyd was excused on verified illness.
Reps. Adkins, Farmer, Garner, Helgerson, Howell, Kejr, McKechnie, Pauls and Weber
were excused on legislative business.
Reps. Allen, Ballou, Benlon, Campbell, Carmody, Correll, Dean, Geringer, Gilmore,
Gregory, Mayans, Pottorff, Presta and Wilson were excused on excused absence by the
Speaker.
Prayer by Chaplain Washington:
Heavenly Father,
As we address the concerns of government this morning, the principle found in
Proverbs 3:5-7, when applied here, reminds us that no man, leaning on his own
understanding, is truly good enough to govern another or to make laws for another.
Convict us of the truth that no matter how noble the objectives of our government,
unless we're tracking with You, decency and kindness will be blurred, and human
life will be cheapened.
Rather than popular government, help us to strive for good government, realizing
that the only truly good government comes from You.
So let the legislation produced in this House reflect adherence to Your much
higher legislation. Similar to the cry of the Psalmist in 119:5, let the cry that comes
from the soul of this House be ``Oh that our laws may be always in keeping with
Yours.'' For then, Father, we'll be able to declare good government for the people
of Kansas.
Now that the weekend is once again upon us, please also grant traveling grace.
I come in the Name of Jesus the Christ. Amen and Amen.
PRESENTATION OF PETITIONS
The following petitions were presented and filed:
HP 2005, by Rep. Hayzlett, A petition urging KDOT to improve 169 highway to four
lanes South from Spring Hill to K-7, to stop needless fatalities, signed by Angela Murray
and 4,573 citizens who travel 169 highway.
HP 2006, by Rep. Nichols, A petition endorsing automated cost of living raise for public
retirees, signed by Marvin L. Flaming and five other members from Topeka.
INTRODUCTION OF BILLS AND CONCURRENT RESOLUTIONS
The following bills and concurrent resolution were introduced and read by title:
HB 2910, An act concerning the state board of cosmetology; persons and practices reg-
ulated by the board; permanent color technology, tattooing and body piercing; amending
K.S.A. 1997 Supp. 65-1940, 65-1941, 65-1942, 65-1943, 65-1944, 65-1945, 65-1946, 65-
1947, 65-1948, 65-1949, 65-1950 and 65-1954 and repealing the existing sections, by Rep-
resentative Ballou.
HB 2911, An act making and concerning appropriations for the fiscal year ending June
30, 1998, for the department of commerce and housing for a grant for repair and tourism
development of the Windsor hotel in Garden City; authorizing certain transfers and impos-
ing certain restrictions and limitations, and directing or authorizing certain receipts and
disbursements and acts incidental to the foregoing, by Representatives Presta, Hayzlett,
Jennison, Neufeld and Shore.
HB 2912, An act making and concerning appropriations for the fiscal year ending June
30, 1999, for the department of corrections; authorizing certain transfers and imposing
certain restrictions and limitations, and directing and authorizing certain receipts and dis-
bursements and acts incidental to the foregoing, by Representatives McKinney, Alldritt,
Ballard, Burroughs, Correll, Crow, Dean, Dillon, Feuerborn, Findley, Flaharty, Flora, Gar-
ner, Gilbert, Grant, Haley, Henry, Johnston, Kirk, Krehbiel, Kuether, Larkin, McClure,
Minor, Nichols, Pauls, E. Peterson, Phelps, Reardon, Reinhardt, Ruff, Sawyer, Sharp, Show-
alter, Shriver, Thimesch, Toelkes, Weiland, Welshimer and Wempe.
HB 2913, An act relating to sales taxation; exempting certain sales of special motor fuels
therefrom; amending K.S.A. 79-3606 and repealing the existing section, by Representative
Thimesch.
HB 2914, An act concerning swine; relating to establishment and expansion of certain
enterprises related thereto; approval through county election, by Representative Edmonds.
HB 2915, An act establishing the advisory commission on Native American Indian affairs;
composition thereto; election of officers; powers and duties, by Representative Weiland (By
request).
HB 2916, An act concerning religious freedom, by Representatives Garner and Sawyer.
HB 2917, An act relating to schools; imposing certain duties thereon with respect to
children in joint parental custody arrangements, by Representatives Garner and Nichols.
HB 2918, An act concerning the attorney general; relating to requests for proposals for
the hiring of outside counsel, by Representatives Phill Kline and Garner.
HB 2919, An act concerning the Kansas dental board; membership thereon; amending
K.S.A. 1997 Supp. 74-1404 and repealing the existing section, by Representative McCreary.
HB 2920, An act concerning teachers; relating to nonrenewal or termination of contracts
of employment; requiring development and maintenance of plans of assistance by boards;
amending K.S.A. 72-5436, 72-5445 and 72-9003 and K.S.A. 1997 Supp. 72-9004 and re-
pealing the existing sections, by Representative McCreary.
HB 2921, An act making and concerning appropriations for the fiscal years ending June
30, 1998, and June 30, 1999, and authorizing certain financing, for certain capital improve-
ment projects for the state fair board, department of social and rehabilitation services,
Kansas state school for the blind, Kansas state school for the deaf, department of corrections,
state historical society, insurance department, department of administration, department of
commerce and housing, Fort Hays state university, Kansas state university, Kansas state
university extension systems and agriculture research programs, Kansas state university vet-
erinary medical center, Emporia state university, Pittsburg state university, university of
Kansas, university of Kansas medical center, Wichita state university, department of human
resources, Kansas commission on veterans affairs, attorney general--Kansas bureau of in-
vestigation, Kansas highway patrol, adjutant general, department of wildlife and parks and
juvenile justice authority; authorizing the initiation and completion of certain capital im-
provement projects; and directing or authorizing certain disbursements and acts incidental
to the foregoing, by Committee on Appropriations.
HB 2922, An act concerning hunting; relating to prairie rattlesnakes; amending K.S.A.
32-919 and 32-1006 and repealing the existing sections, by Representatives Mollenkamp,
Faber, Hayzlett, Jennison, Morrison, Neufeld, Presta and Shore.
HB 2923, An act concerning abortion; relating to the woman's right to know act; amend-
ing K.S.A. 1997 Supp. 65-6712 and repealing the existing section, by Representative
Landwehr.
HB 2924, An act concerning fees for fishing licenses; relating to certain exemptions;
amending K.S.A. 1997 Supp. 32-988 and repealing the existing section, by Committee on
Environment.
HB 2925, An act concerning the Kansas river; designating certain reaches to be used for
certain purposes, by Committee on Environment.
HB 2926, An act concerning civil procedure; relating to exemptions; amending K.S.A.
60-2304 and repealing the existing section, by Representative Freeborn (By request).
HB 2927, An act regulating traffic; concerning certain exceptions to the axle weights;
amending K.S.A. 1997 Supp. 8-1901 and repealing the existing section, by Representative
Tanner.
HB 2928, An act concerning taxation of income; providing for the allowance of credits
for certain contributions, by Representatives Findley, Alldritt, Garner, E. Peterson, Sawyer,
Sharp and Showalter.
HB 2929, An act concerning campaign finance; requiring the reporting of certain infor-
mation; amending K.S.A. 25-4150 and K.S.A. 1997 Supp. 25-4152 and repealing the existing
sections, by Representatives Findley, Minor, E. Peterson and Sawyer.
HB 2930, An act concerning agricultural corporations; relating to restrictions; exceptions;
establishment of swine production facilities, procedure; amending K.S.A. 17-5908 and
K.S.A. 1997 Supp. 17-5903 and 17-5904 and repealing the existing sections, by Represen-
tatives Larkin, Feuerborn, Garner, Grant, Henry, Johnston, Krehbiel, McClure, E. Peterson
and Sawyer.
HB 2931, An act regulating traffic; concerning weight limitations; amending K.S.A. 8-
1909 and repealing the existing section, by Representative Tanner.
HB 2932, An act concerning workers compensation relating to lump-sum settlements;
amending K.S.A. 1997 Supp. 44-514 and 44-531 and repealing the existing sections, by
Representative Shore.
HOUSE CONCURRENT RESOLUTION No. 5041--
By Representative Tomlinson
A PROPOSITION to amend article 15 of the constitution of the state of Kansas by adding
a new section thereto, relating to licensure to carry certain concealed weapons.
Be it resolved by the Legislature of the State of Kansas, two-thirds of the members elected (or appointed) and qualified to the House of Representatives and two-thirds of the mem- bers elected (or appointed) and qualified to the Senate concurring therein:
Section 1. The following proposition to amend the constitution of the state of Kansas
shall be submitted to the qualified electors of the state for their approval or rejection: Article
15 of the constitution of the state of Kansas is amended by adding a new section thereto to
read as follows:
``§ 16. Concealed Weapons. The legislature shall provide for licensure to carry
a firearm concealed on one's person in the performance of duties within the scope
of one's employment or in one's capacity as a private citizen. The legislature may
adopt such qualifications for and restrictions on such licensure as the legislature
determines necessary to promote the public safety and welfare.''
Sec. 2. The following statement shall be printed on the ballot with the amendment as
a whole:
``Explanatory statement. This amendment would require the legislature to enact
legislation providing for licensure to carry a concealed firearm.
``A vote for this proposition would favor allowing licensed private citizens to carry
concealed firearms.''
``A vote against this proposition would favor not allowing private citizens to carry
concealed firearms.''
Sec. 3. This resolution, if approved by two-thirds of the members elected (or appointed)
and qualified to the House of Representatives, and two-thirds of the members elected (or
appointed) and qualified to the Senate shall be entered on the journals, together with the
yeas and nays. The secretary of state shall cause this resolution to be published as provided
by law and shall cause the proposed amendment to be submitted to the electors of the state
at the general election in the year 1998 unless a special election is called at a sooner date
by concurrent resolution of the legislature, in which case it shall be submitted to the electors
of the state at the special election.
REFERENCE OF BILLS AND CONCURRENT RESOLUTIONS
The following bills and resolutions were referred to committees as indicated:
Appropriations: HB 2893, 2895, 2900.
Business, Commerce and Labor: HB 2898, 2909.
Education: HB 2907.
Financial Institutions: HB 2904.
Governmental Organization and Elections: HCR 5040.
Health and Human Services: HB 2896.
Judiciary: HB 2897, 2903, 2905.
Tourism: HB 2894, 2899.
Transportation: HB 2901, 2902, 2906.
Utilities: HB 2908.
COMMUNICATIONS FROM STATE OFFICERS
From Marilyn Scafe, Chairperson, Kansas Parole Board, in accordance with K.S.A. 22-
3710, Kansas Parole Board, Annual Report for Fiscal Year 1997.
The complete report is kept on file and open for inspection in the office of the Chief
Clerk.
No objection was made to HB 2738 appearing on the Consent Calendar for the first day.
No objection was made to HB 2629 appearing on the Consent Calendar for the second
day.
FINAL ACTION ON BILLS AND CONCURRENT RESOLUTIONS
Speaker Shallenburger announced that order of business Final Action on Bills and Con-
current Resolutions would be passed over today.
REPORTS OF STANDING COMMITTEES
The Committee on Taxation recommends SB 500, as amended by Senate Committee
of the Whole, be amended on page 16, after line 7, by inserting four new sections to read
as follows:
``Sec. 19. K.S.A. 79-32,117 is hereby amended to read as follows: 79-32,117. (a) The
Kansas adjusted gross income of an individual means such individual's federal adjusted gross
income for the taxable year, with the modifications specified in this section.
(b) There shall be added to federal adjusted gross income:
(i) Interest income less any related expenses directly incurred in the purchase of state
or political subdivision obligations, to the extent that the same is not included in federal
adjusted gross income, on obligations of any state or political subdivision thereof, but to the
extent that interest income on obligations of this state or a political subdivision thereof issued
prior to January 1, 1988, is specifically exempt from income tax under the laws of this state
authorizing the issuance of such obligations, it shall be excluded from computation of Kansas
adjusted gross income whether or not included in federal adjusted gross income. Interest
income on obligations of this state or a political subdivision thereof issued after December
31, 1987, shall be excluded from computation of Kansas adjusted gross income whether or
not included in federal adjusted gross income.
(ii) Taxes on or measured by income or fees or payments in lieu of income taxes imposed
by this state or any other taxing jurisdiction to the extent deductible in determining federal
adjusted gross income and not credited against federal income tax. This paragraph shall not
apply to taxes imposed under the provisions of K.S.A. 79-1107 or 79-1108, and amendments
thereto, for privilege tax year 1995, and all such years thereafter.
(iii) The federal net operating loss deduction.
(iv) Federal income tax refunds received by the taxpayer if the deduction of the taxes
being refunded resulted in a tax benefit for Kansas income tax purposes during a prior
taxable year. Such refunds shall be included in income in the year actually received regard-
less of the method of accounting used by the taxpayer. For purposes hereof, a tax benefit
shall be deemed to have resulted if the amount of the tax had been deducted in determining
income subject to a Kansas income tax for a prior year regardless of the rate of taxation
applied in such prior year to the Kansas taxable income, but only that portion of the refund
shall be included as bears the same proportion to the total refund received as the federal
taxes deducted in the year to which such refund is attributable bears to the total federal
income taxes paid for such year. For purposes of the foregoing sentence, federal taxes shall
be considered to have been deducted only to the extent such deduction does not reduce
Kansas taxable income below zero.
(v) The amount of any depreciation deduction or business expense deduction claimed
on the taxpayer's federal income tax return for any capital expenditure in making any build-
ing or facility accessible to the handicapped, for which expenditure the taxpayer claimed
the credit allowed by K.S.A. 79-32,177, and amendments thereto.
(vi) Any amount of designated employee contributions picked up by an employer pur-
suant to K.S.A. 12-5005, 20-2603, 74-4919 and 74-4965, and amendments to such sections.
(vii) The amount of any charitable contribution made to the extent the same is claimed
as the basis for the credit allowed pursuant to K.S.A. 79-32,196, and amendments thereto.
(viii) The amount of any ad valorem taxes and assessments paid and the amount of any costs incurred for habitat management or construction and maintenance of improvements on real property, claimed for deduction in determining federal adjusted gross income, to the extent the same is claimed as the basis for any credit allowed pursuant to K.S.A. 79-32,203 and amendments thereto.
(c) There shall be subtracted from federal adjusted gross income:
(i) Interest or dividend income on obligations or securities of any authority, commission
or instrumentality of the United States and its possessions less any related expenses directly
incurred in the purchase of such obligations or securities, to the extent included in federal
adjusted gross income but exempt from state income taxes under the laws of the United
States.
(ii) Any amounts received which are included in federal adjusted gross income but which
are specifically exempt from Kansas income taxation under the laws of the state of Kansas.
(iii) The portion of any gain or loss from the sale or other disposition of property having
a higher adjusted basis for Kansas income tax purposes than for federal income tax purposes
on the date such property was sold or disposed of in a transaction in which gain or loss was
recognized for purposes of federal income tax that does not exceed such difference in basis,
but if a gain is considered a long-term capital gain for federal income tax purposes, the
modification shall be limited to that portion of such gain which is included in federal adjusted
gross income.
(iv) The amount necessary to prevent the taxation under this act of any annuity or other
amount of income or gain which was properly included in income or gain and was taxed
under the laws of this state for a taxable year prior to the effective date of this act, as
amended, to the taxpayer, or to a decedent by reason of whose death the taxpayer acquired
the right to receive the income or gain, or to a trust or estate from which the taxpayer
received the income or gain.
(v) The amount of any refund or credit for overpayment of taxes on or measured by
income or fees or payments in lieu of income taxes imposed by this state, or any taxing
jurisdiction, to the extent included in gross income for federal income tax purposes.
(vi) Accumulation distributions received by a taxpayer as a beneficiary of a trust to the
extent that the same are included in federal adjusted gross income.
(vii) Amounts received as annuities under the federal civil service retirement system
from the civil service retirement and disability fund and other amounts received as retire-
ment benefits in whatever form which were earned for being employed by the federal
government or for service in the armed forces of the United States.
(viii) Amounts received by retired railroad employees as a supplemental annuity under
the provisions of 45 U.S.C. 228b (a) and 228c (a)(1) et seq.
(ix) Amounts received by retired employees of a city and by retired employees of any
board of such city as retirement allowances pursuant to K.S.A. 13-14,106, and amendments
thereto, or pursuant to any charter ordinance exempting a city from the provisions of K.S.A.
13-14,106, and amendments thereto.
(x) For taxable years beginning after December 31, 1976, the amount of the federal
tentative jobs tax credit disallowance under the provisions of 26 U.S.C. 280 C. For taxable
years ending after December 31, 1978, the amount of the targeted jobs tax credit and work
incentive credit disallowances under 26 U.S.C. 280 C.
(xi) For taxable years beginning after December 31, 1986, dividend income on stock
issued by Kansas Venture Capital, Inc.
(xii) For taxable years beginning after December 31, 1989, amounts received by retired
employees of a board of public utilities as pension and retirement benefits pursuant to K.S.A.
13-1246, 13-1246a and 13-1249 and amendments thereto.
(xiii) For taxable years beginning after December 31, 1993, the amount of income
earned on contributions deposited to an individual development account under K.S.A. 79-
32,117h, and amendments thereto.
(xiv) For all taxable years commencing after December 31, 1996, that portion of any
income of a bank organized under the laws of this state or any other state, a national banking
association organized under the laws of the United States, an association organized under
the savings and loan code of this state or any other state, or a federal savings association
organized under the laws of the United States, for which an election as an S corporation
under subchapter S of the federal internal revenue code is in effect, which accrues to the
taxpayer who is a stockholder of such corporation and which is not distributed to the stock-
holders as dividends of the corporation.
(xv) For all taxable years commencing after December 31, 1997, the amount, not to exceed $2,000, of contributions to an education savings account pursuant to section 3.
(d) There shall be added to or subtracted from federal adjusted gross income the tax-
payer's share, as beneficiary of an estate or trust, of the Kansas fiduciary adjustment deter-
mined under K.S.A. 79-32,135, and amendments thereto.
(e) The amount of modifications required to be made under this section by a partner
which relates to items of income, gain, loss, deduction or credit of a partnership shall be
determined under K.S.A. 79-32,131, and amendments thereto, to the extent that such items
affect federal adjusted gross income of the partner.
Sec. 20. K.S.A. 79-32,117h is hereby amended to read as follows: 79-32,117h. (a) This
section may be cited as the individual development account act.
(b) For the purposes of this section:
(1) ``Account holder'' means the individual on whose behalf the individual development
account is established.
(2) ``Dependent child'' means any person under the age of 21 years or any person who
is legally entitled or subject to a court order for the provision of proper and necessary
subsistence and education, and who is not emancipated, married or a member of the armed
forces of the United States.
(3) ``Individual development account'' means a custodial account established or organ-
ized to pay for K-12 education expenses of the account holder.
(4) ``Custodian'' means a chartered state bank or trust company authorized to act as a
fiduciary, a national banking association or savings and loan association authorized to act as
a fiduciary, or an insurance company and shall include any other qualified financial custodian
as defined by rules and regulations adopted by the secretary of revenue.
(c) (1) For taxable years beginning after December 31, 1993, a resident of this state
shall be allowed to deposit contributions to an individual development account. Except as
provided in subsection (c)(8), the amount of deposit for the first taxable year subsequent to
the effective date of this act shall not exceed:
(A) $2,000 for the account holder; or
(B) $2,000 for the account holder and $1,000 for each dependent child of the account
holder.
(2) The maximum allowable amount of deposit for subsequent years shall be increased
annually by a percentage equal to the previous year's increase in the consumer price index
as published annually as soon after December 31 each year as possible by the secretary of
state in the Kansas register. As used in this paragraph (2), ``consumer price index'' means
the twelve-month average of the consumer price index for all urban consumers United States
city average which is published by the United States department of labor.
(3) Income earned on an individual development account shall be exempt from state
income taxation under the Kansas income tax act.
(4) Upon agreement between an employer and employee, an employer may contribute
to the employee's individual development account, subject to the restrictions in subsection
(6)(A).
(5) The individual development account shall be established as a custodial account and
be placed with a custodian.
(6) Individual development account funds may be withdrawn by the account holder at
any time for any purpose, subject to the following restrictions and penalties:
(A) There shall be a distribution penalty for withdrawal of individual development ac-
count funds by the account holder; such penalty shall be 25% of the amount of interest
earned as of the date of withdrawal on the account and shall be remitted by the custodian
to the state and disposed of in the same manner as other penalties imposed under the Kansas
income tax act; and, upon such withdrawal, the interest earned during the tax year in which
withdrawal occurs shall be subject to state income taxation; and
(B) withdrawals shall be permitted without penalty for the purposes for which the in-
dividual development account was created.
(7) Upon the death of the account holder, the account principal, as well as any interest
accumulated thereon, shall be distributed to the decedent's estate and taxed as part of the
estate.
(8) There shall be no limit on the amount of earned income of a dependent child, who
is a recipient of aid to families with dependent children, deposited in an individual devel-
opment account of such dependent child that was created or organized to pay for educational
expenses of such dependent child.
New Sec. 21. (a) This section may be cited as the education savings account act.
(b) For the purposes of this section:
(1) ``Account holder'' means the individual on whose behalf the education savings ac-
count is established.
(2) ``Dependent child'' means any person under the age of 21 years or any person who
is legally entitled or subject to a court order for the provision of proper and necessary
subsistence and education, and who is not emancipated, married or a member of the armed
forces of the United States.
(3) ``Education savings account'' means a custodial account established or organized to
pay for post secondary education expenses of the account holder.
(4) ``Custodian'' means a chartered state bank or trust company authorized to act as a
fiduciary, a national banking association or savings and loan association authorized to act as
a fiduciary, or an insurance company and shall include any other qualified financial custodian
as defined by rules and regulations adopted by the secretary of revenue.
(c) For taxable years beginning after December 31, 1997, a resident of this state shall
be allowed to deposit contributions to an education savings account. Except as provided in
subsection (c)(8), the amount of deposit for the first taxable year subsequent to the effective
date of this act shall not exceed:
(1) $2,000 for the account holder; or
(2) $2,000 for the account holder and $1,000 for each dependent child of the account
holder.
(3) Income earned on an education savings account shall be exempt from state income
taxation under the Kansas income tax act.
(4) Upon agreement between an employer and employee, an employer may contribute
to the employee's education savings account, subject to the restrictions in subsection (6)(A).
(5) The education savings account shall be established as a custodial account and be
placed with a custodian.
(6) Education savings account funds may be withdrawn by the account holder at any
time for any purpose, subject to the following restrictions and penalties:
(A) There shall be a distribution penalty for withdrawal of education savings account
funds by the account holder; such penalty shall be 25% of the amount of interest earned as
of the date of withdrawal on the account and shall be remitted by the custodian to the state
and disposed of in the same manner as other penalties imposed under the Kansas income
tax act; and, upon such withdrawal, the interest earned during the tax year in which with-
drawal occurs shall be subject to state income taxation; and
(B) withdrawals shall be permitted without penalty for the purposes for which the ed-
ucation savings account was created.
(7) Upon the death of the account holder, the account principal, as well as any interest
accumulated thereon, shall be distributed to the decedent's estate and taxed as part of the
estate.
(8) There shall be no limit on the amount of earned income of a dependent child, who
is a recipient of aid to families with dependent children, deposited in an educations savings
account of such dependent child that was created or organized to pay for educational ex-
penses of such dependent child.
Sec. 22. K.S.A. 79-32,119 is hereby amended to read as follows: 79-32,119. The Kansas
standard deduction of an individual, including a husband and wife who are either both
residents or who file a joint return as if both were residents, shall be equal to the sum of
the standard deduction amount allowed pursuant to this section, and the additional standard
deduction amount allowed pursuant to this section for each such deduction allowable to
such individual or to such husband and wife under the federal internal revenue code as in effect for tax year 1988. For tax year 1998, the standard deduction amount shall be as follows: Single individual filing status, $3,200; married filing status, $5,600; and head of household filing status, $4,800. For tax year 1998 and all tax years thereafter, the additional standard deduction amount shall be as follows: Single individual and head of household filing status, $850; and married filing status, $700. In the case of tax year 1999, and all tax years there- after, the standard deduction and the additional standard deduction amounts allowable shall be increased by the product of the amount allowed for the next preceding tax year multiplied by the cost-of-living adjustment determined under section 1 (f)(3) of the federal internal revenue code for the calendar year in which the taxable year commences. For purposes of
the foregoing, the federal standard deduction allowable to a husband and wife filing separate
Kansas income tax returns shall be determined on the basis that separate federal returns
were filed, and the federal standard deduction of a husband and wife filing a joint Kansas
income tax return shall be determined on the basis that a joint federal income tax return
was filed.'';
Also, on page 16, in line 17, by striking the comma,; in line 18, by striking all before the
period and inserting ``. In the case of tax year 1999, and all tax years thereafter, the exemption
amount allowable shall be increased by the product of the amount allowed for the next
preceding tax year multiplied by the cost-of-living adjustment determined under section
1(f)(3) of the federal internal revenue code for the calendar year in which the taxable year
commences''; after line 27, by inserting a new section to read as follows:
``New Sec. 24. (a) There shall be allowed as a credit against the tax liability of a resident
individual imposed under the Kansas income tax act an amount equal to 10% for tax year
1998, and all tax years thereafter, of the amount of the earned income credit allowed against
such taxpayer's federal income tax liability pursuant to section 32 of the federal internal
revenue code for the taxable year in which such credit was claimed against the taxpayer's
federal income tax liability.
(b) If the amount of the credit allowed by subsection (a) exceeds the taxpayer's income
tax liability imposed under the Kansas income tax act, such excess amount shall be refunded
to the taxpayer.
(c) The provisions of this section shall be applicable to all taxable years commencing
after December 31, 1997.'';
On page 17, after line 8, by inserting a section to read as follows:
``Sec. 26. K.S.A. 79-201w is hereby amended to read as follows: 79-201w. The following
described property, to the extent specified by this section, shall be exempt from all property
or ad valorem taxes levied under the laws of the state of Kansas:
(a) Any item of machinery, equipment, materials and supplies which, except for the
operation of the provisions of this section, would be required to be listed for the purpose
of taxation pursuant to K.S.A. 79-306, and amendments thereto, and which is a/ctually and regularly used exclusively for business purposes or to be used in the conduct of the owner's business, or in the conduct of activities by an entity not subject to Kansas income taxation
pursuant to K.S.A. 79-32,113, and amendments thereto, whose original retail cost when new
is $250 $1,000 or less.
(b) The provisions of this section shall apply to all taxable years commencing after
December 31, 1995 1997.'';
Also, on page 17, in line 24, by striking ``and''; in line 25, by striking all before the period;
in line 41, by striking all after the period and inserting ``For all taxable years commencing
after December 31, 1997,'';
On page 19, in line 7, by striking ``$81'' and inserting ``$87'';
On page 23, in line 32, after the comma, by inserting ``by any organization exempt from
property taxation pursuant to paragraph Ninth of K.S.A. 79-201, and amendments thereto,'';
also, in line 32, after ``or'' by inserting ``by''; in line 43, before the semicolon, by inserting
``, but such tax shall not be levied and collected upon the gross receipts received from: (1)
Dues charged by any organization exempt from property taxation pursuant to paragraph Ninth of K.S.A. 79-201, and amendments thereto ,; and (2) sales of memberships in a
nonprofit organization which is exempt from federal income taxation pursuant to section
501 (c)(3) of the federal internal revenue code of 1986, and whose purpose is to support
the operation of a nonprofit zoo'';
On page 25, after line 36, by inserting seven new sections to read as follows:
``Sec. 32. K.S.A. 79-3606 is hereby amended to read as follows: 79-3606. The following
shall be exempt from the tax imposed by this act:
(a) All sales of motor-vehicle fuel or other articles upon which a sales or excise tax has
been paid, not subject to refund, under the laws of this state except cigarettes as defined
by K.S.A. 79-3301 and amendments thereto, cereal malt beverages and malt products as
defined by K.S.A. 79-3817 and amendments thereto, including wort, liquid malt, malt syrup
and malt extract, which is not subject to taxation under the provisions of K.S.A. 79-41a02
and amendments thereto, and motor vehicles as defined by K.S.A. 79-1017 and amendments
thereto;
(b) all sales of tangible personal property or service, including the renting and leasing
of tangible personal property, purchased directly by the state of Kansas, a political subdi-
vision thereof, other than a school or educational institution, or purchased by a public or
private nonprofit hospital or nonprofit blood, tissue or organ bank and used exclusively for
state, political subdivision, hospital or nonprofit blood, tissue or organ bank purposes, except
when: (1) Such state or hospital is engaged or proposes to engage in any business specifically
taxable under the provisions of this act and such items of tangible personal property or
service are used or proposed to be used in such business, or (2) such political subdivision
is engaged or proposes to engage in the business of furnishing gas, water, electricity or heat
to others and such items of personal property or service are used or proposed to be used
in such business;
(c) all sales of tangible personal property or services, including the renting and leasing
of tangible personal property, purchased directly by a public or private elementary or sec-
ondary school or public or private nonprofit educational institution and used primarily by
such school or institution for nonsectarian programs and activities provided or sponsored
by such school or institution or in the erection, repair or enlargement of buildings to be
used for such purposes. The exemption herein provided shall not apply to erection, con-
struction, repair, enlargement or equipment of buildings used primarily for human habita-
tion;
(d) all sales of tangible personal property or services purchased by a contractor for the
purpose of constructing, equipping, reconstructing, maintaining, repairing, enlarging, fur-
nishing or remodeling facilities for any public or private nonprofit hospital, public or private
elementary or secondary school or a public or private nonprofit educational institution,
which would be exempt from taxation under the provisions of this act if purchased directly
by such hospital, school or educational institution; and all sales of tangible personal property
or services purchased by a contractor for the purpose of constructing, equipping, recon-
structing, maintaining, repairing, enlarging, furnishing or remodeling facilities for any po-
litical subdivision of the state, the total cost of which is paid from funds of such political
subdivision and which would be exempt from taxation under the provisions of this act if
purchased directly by such political subdivision. Nothing in this subsection or in the pro-
visions of K.S.A. 12-3418 and amendments thereto, shall be deemed to exempt the purchase
of any construction machinery, equipment or tools used in the constructing, equipping,
reconstructing, maintaining, repairing, enlarging, furnishing or remodeling facilities for any
political subdivision of the state. As used in this subsection, K.S.A. 12-3418 and 79-3640,
and amendments thereto, ``funds of a political subdivision'' shall mean general tax revenues,
the proceeds of any bonds and gifts or grants-in-aid. Gifts shall not mean funds used for the
purpose of constructing, equipping, reconstructing, repairing, enlarging, furnishing or re-
modeling facilities which are to be leased to the donor. When any political subdivision of
the state, public or private nonprofit hospital, public or private elementary or secondary
school or public or private nonprofit educational institution shall contract for the purpose
of constructing, equipping, reconstructing, maintaining, repairing, enlarging, furnishing or
remodeling facilities, it shall obtain from the state and furnish to the contractor an exemption
certificate for the project involved, and the contractor may purchase materials for incor-
poration in such project. The contractor shall furnish the number of such certificate to all
suppliers from whom such purchases are made, and such suppliers shall execute invoices
covering the same bearing the number of such certificate. Upon completion of the project
the contractor shall furnish to the political subdivision, hospital, school or educational in-
stitution concerned a sworn statement, on a form to be provided by the director of taxation,
that all purchases so made were entitled to exemption under this subsection. As an alter-
native to the foregoing procedure, any such contracting entity may apply to the secretary of
revenue for agent status for the sole purpose of issuing and furnishing project exemption
certificates to contractors pursuant to rules and regulations adopted by the secretary estab-
lishing conditions and standards for the granting and maintaining of such status. All invoices
shall be held by the contractor for a period of five years and shall be subject to audit by the
director of taxation. If any materials purchased under such a certificate are found not to
have been incorporated in the building or other project or not to have been returned for
credit or the sales or compensating tax otherwise imposed upon such materials which will
not be so incorporated in the building or other project reported and paid by such contractor
to the director of taxation not later than the 20th day of the month following the close of
the month in which it shall be determined that such materials will not be used for the
purpose for which such certificate was issued, the political subdivision, hospital, school or
educational institution concerned shall be liable for tax on all materials purchased for the
project, and upon payment thereof it may recover the same from the contractor together
with reasonable attorney fees. Any contractor or any agent, employee or subcontractor
thereof, who shall use or otherwise dispose of any materials purchased under such a certif-
icate for any purpose other than that for which such a certificate is issued without the
payment of the sales or compensating tax otherwise imposed upon such materials, shall be
guilty of a misdemeanor and, upon conviction therefor, shall be subject to the penalties
provided for in subsection (g) of K.S.A. 79-3615, and amendments thereto;
(e) all sales of tangible personal property or services purchased by a contractor for the
erection, repair or enlargement of buildings or other projects for the government of the
United States, its agencies or instrumentalities, which would be exempt from taxation if
purchased directly by the government of the United States, its agencies or instrumentalities.
When the government of the United States, its agencies or instrumentalities shall contract
for the erection, repair, or enlargement of any building or other project, it shall obtain from
the state and furnish to the contractor an exemption certificate for the project involved, and
the contractor may purchase materials for incorporation in such project. The contractor
shall furnish the number of such certificates to all suppliers from whom such purchases are
made, and such suppliers shall execute invoices covering the same bearing the number of
such certificate. Upon completion of the project the contractor shall furnish to the govern-
ment of the United States, its agencies or instrumentalities concerned a sworn statement,
on a form to be provided by the director of taxation, that all purchases so made were entitled
to exemption under this subsection. As an alternative to the foregoing procedure, any such
contracting entity may apply to the secretary of revenue for agent status for the sole purpose
of issuing and furnishing project exemption certificates to contractors pursuant to rules and
regulations adopted by the secretary establishing conditions and standards for the granting
and maintaining of such status. All invoices shall be held by the contractor for a period of
five years and shall be subject to audit by the director of taxation. Any contractor or any
agent, employee or subcontractor thereof, who shall use or otherwise dispose of any ma-
terials purchased under such a certificate for any purpose other than that for which such a
certificate is issued without the payment of the sales or compensating tax otherwise imposed
upon such materials, shall be guilty of a misdemeanor and, upon conviction therefor, shall
be subject to the penalties provided for in subsection (g) of K.S.A. 79-3615 and amendments
thereto;
(f) tangible personal property purchased by a railroad or public utility for consumption
or movement directly and immediately in interstate commerce;
(g) sales of aircraft including remanufactured and modified aircraft, sales of aircraft
repair, modification and replacement parts and sales of services employed in the remanu-
facture, modification and repair of aircraft sold to persons using directly or through an authorized agent such aircraft and aircraft repair, modification and replacement parts as
certified or licensed carriers of persons or property in interstate or foreign commerce under
authority of the laws of the United States or any foreign government or sold to any foreign
government or agency or instrumentality of such foreign government and all sales of aircraft,
aircraft parts, replacement parts and services employed in the remanufacture, modification
and repair of aircraft for use outside of the United States;
(h) all rentals of nonsectarian textbooks by public or private elementary or secondary
schools;
(i) the lease or rental of all films, records, tapes, or any type of sound or picture tran-
scriptions used by motion picture exhibitors;
(j) meals served without charge or food used in the preparation of such meals to em-
ployees of any restaurant, eating house, dining car, hotel, drugstore or other place where
meals or drinks are regularly sold to the public if such employees' duties are related to the
furnishing or sale of such meals or drinks;
(k) any motor vehicle, semitrailer or pole trailer, as such terms are defined by K.S.A.
8-126 and amendments thereto, or aircraft sold and delivered in this state to a bona fide
resident of another state, which motor vehicle, semitrailer, pole trailer or aircraft is not to
be registered or based in this state and which vehicle, semitrailer, pole trailer or aircraft will
not remain in this state more than 10 days;
(l) all isolated or occasional sales of tangible personal property, services, substances or
things, except isolated or occasional sale of motor vehicles specifically taxed under the pro-
visions of subsection (o) of K.S.A. 79-3603 and amendments thereto;
(m) all sales of tangible personal property which become an ingredient or component
part of tangible personal property or services produced, manufactured or compounded for
ultimate sale at retail within or without the state of Kansas; and any such producer, manu-
facturer or compounder may obtain from the director of taxation and furnish to the supplier
an exemption certificate number for tangible personal property for use as an ingredient or
component part of the property or services produced, manufactured or compounded;
(n) all sales of tangible personal property which is consumed in the production, man-
ufacture, processing, mining, drilling, refining or compounding of tangible personal prop-
erty, the treating of by-products or wastes derived from any such production process, the
providing of services or the irrigation of crops for ultimate sale at retail within or without
the state of Kansas; and any purchaser of such property may obtain from the director of
taxation and furnish to the supplier an exemption certificate number for tangible personal
property for consumption in such production, manufacture, processing, mining, drilling,
refining, compounding, treating, irrigation and in providing such services;
(o) all sales of animals, fowl and aquatic plants and animals, the primary purpose of
which is use in agriculture or aquaculture, as defined in K.S.A. 47-1901, and amendments
thereto, the production of food for human consumption, the production of animal, dairy,
poultry or aquatic plant and animal products, fiber or fur, or the production of offspring for
use for any such purpose or purposes;
(p) all sales of drugs, as defined by K.S.A. 65-1626 and amendments thereto, dispensed
pursuant to a prescription order, as defined by K.S.A. 65-1626 and amendments thereto,
by a licensed practitioner;
(q) all sales of insulin dispensed by a person licensed by the state board of pharmacy to
a person for treatment of diabetes at the direction of a person licensed to practice medicine
by the board of healing arts;
(r) all sales of prosthetic and orthopedic appliances prescribed in writing by a person
licensed to practice the healing arts, dentistry or optometry. For the purposes of this sub-
section, the term prosthetic and orthopedic appliances means any apparatus, instrument,
device, or equipment used to replace or substitute for any missing part of the body; used
to alleviate the malfunction of any part of the body; or used to assist any disabled person in
leading a normal life by facilitating such person's mobility; such term shall include acces-
sories attached or to be attached to motor vehicles, but such term shall not include motor
vehicles or personal property which when installed becomes a fixture to real property;
(s) all sales of tangible personal property or services purchased directly by a groundwater
management district organized or operating under the authority of K.S.A. 82a-1020 et seq.
and amendments thereto, which property or services are used in the operation or mainte-
nance of the district;
(t) all sales of farm machinery and equipment or aquaculture machinery and equipment,
repair and replacement parts therefor and services performed in the repair and maintenance
of such machinery and equipment. For the purposes of this subsection the term ``farm
machinery and equipment or aquaculture machinery and equipment'' shall include machin-
ery and equipment used in the operation of Christmas tree farming but shall not include
any passenger vehicle, truck, truck tractor, trailer, semitrailer or pole trailer, other than a
farm trailer, as such terms are defined by K.S.A. 8-126 and amendments thereto. Each
purchaser of farm machinery and equipment or aquaculture machinery and equipment
exempted herein must certify in writing on the copy of the invoice or sales ticket to be
retained by the seller that the farm machinery and equipment or aquaculture machinery
and equipment purchased will be used only in farming, ranching or aquaculture production.
Farming or ranching shall include the operation of a feedlot and farm and ranch work for
hire and the operation of a nursery;
(u) all leases or rentals of tangible personal property used as a dwelling if such tangible
personal property is leased or rented for a period of more than 28 consecutive days;
(v) all sales of food products to any contractor for use in preparing meals for delivery
to homebound elderly persons over 60 years of age and to homebound disabled persons or
to be served at a group-sitting at a location outside of the home to otherwise homebound
elderly persons over 60 years of age and to otherwise homebound disabled persons, as all
or part of any food service project funded in whole or in part by government or as part of
a private nonprofit food service project available to all such elderly or disabled persons
residing within an area of service designated by the private nonprofit organization, and all
sales of food products for use in preparing meals for consumption by indigent or homeless
individuals whether or not such meals are consumed at a place designated for such purpose;
(w) all sales of natural gas, electricity, heat and water delivered through mains, lines or
pipes: (1) To residential premises for noncommercial use by the occupant of such premises;
(2) for agricultural use and also, for such use, all sales of propane gas; (3) for use in the
severing of oil; and (4) to any property which is exempt from property taxation pursuant to
K.S.A. 79-201b Second through Sixth. As used in this paragraph, ``severing'' shall have the
meaning ascribed thereto by subsection (k) of K.S.A. 79-4216, and amendments thereto;
(x) all sales of propane gas, LP-gas, coal, wood and other fuel sources for the production
of heat or lighting for noncommercial use of an occupant of residential premises;
(y) all sales of materials and services used in the repairing, servicing, altering, maintain-
ing, manufacturing, remanufacturing, or modification of railroad rolling stock for use in
interstate or foreign commerce under authority of the laws of the United States;
(z) all sales of tangible personal property and services purchased directly by a port
authority or by a contractor therefor as provided by the provisions of K.S.A. 12-3418 and
amendments thereto;
(aa) all sales of materials and services applied to equipment which is transported into
the state from without the state for repair, service, alteration, maintenance, remanufacture
or modification and which is subsequently transported outside the state for use in the trans-
mission of liquids or natural gas by means of pipeline in interstate or foreign commerce
under authority of the laws of the United States;
(bb) all sales of used mobile homes or manufactured homes. As used in this subsection:
(1) ``Mobile homes'' and ``manufactured homes'' shall have the meanings ascribed thereto
by K.S.A. 58-4202 and amendments thereto; and (2) ``sales of used mobile homes or man-
ufactured homes'' means sales other than the original retail sale thereof;
(cc) all sales of tangible personal property or services purchased for the purpose of and
in conjunction with constructing, reconstructing, enlarging or remodeling a business or retail
business which meets the requirements established in K.S.A. 74-50,115 and amendments
thereto, and the sale and installation of machinery and equipment purchased for installation
at any such business or retail business. When a person shall contract for the construction,
reconstruction, enlargement or remodeling of any such business or retail business, such
person shall obtain from the state and furnish to the contractor an exemption certificate for
the project involved, and the contractor may purchase materials, machinery and equipment
for incorporation in such project. The contractor shall furnish the number of such certificates
to all suppliers from whom such purchases are made, and such suppliers shall execute
invoices covering the same bearing the number of such certificate. Upon completion of the
project the contractor shall furnish to the owner of the business or retail business a sworn
statement, on a form to be provided by the director of taxation, that all purchases so made
were entitled to exemption under this subsection. All invoices shall be held by the contractor
for a period of five years and shall be subject to audit by the director of taxation. Any
contractor or any agent, employee or subcontractor thereof, who shall use or otherwise
dispose of any materials, machinery or equipment purchased under such a certificate for
any purpose other than that for which such a certificate is issued without the payment of
the sales or compensating tax otherwise imposed thereon, shall be guilty of a misdemeanor
and, upon conviction therefor, shall be subject to the penalties provided for in subsection
(g) of K.S.A. 79-3615 and amendments thereto. As used in this subsection, ``business'' and
``retail business'' have the meanings respectively ascribed thereto by K.S.A. 74-50,114 and
amendments thereto;
(dd) all sales of tangible personal property purchased with food stamps issued by the
United States department of agriculture;
(ee) all sales of lottery tickets and shares made as part of a lottery operated by the state
of Kansas;
(ff) on and after July 1, 1988, all sales of new mobile homes or manufactured homes to
the extent of 40% of the gross receipts, determined without regard to any trade-in allowance,
received from such sale. As used in this subsection, ``mobile homes'' and ``manufactured
homes'' shall have the meanings ascribed thereto by K.S.A. 58-4202 and amendments
thereto;
(gg) all sales of tangible personal property purchased in accordance with vouchers issued
pursuant to the federal special supplemental food program for women, infants and children;
(hh) all sales of medical supplies and equipment purchased directly by a nonprofit skilled
nursing home or nonprofit intermediate nursing care home, as defined by K.S.A. 39-923,
and amendments thereto, for the purpose of providing medical services to residents thereof.
This exemption shall not apply to tangible personal property customarily used for human
habitation purposes;
(ii) all sales of tangible personal property purchased directly by a nonprofit organization
for nonsectarian comprehensive multidiscipline youth development programs and activities
provided or sponsored by such organization, and all sales of tangible personal property by or on behalf of any such organization. This exemption shall not apply to tangible personal
property customarily used for human habitation purposes;
(jj) all sales of tangible personal property or services, including the renting and leasing
of tangible personal property, purchased directly on behalf of a community-based mental
retardation facility or mental health center organized pursuant to K.S.A. 19-4001 et seq.,
and amendments thereto, and licensed in accordance with the provisions of K.S.A. 75-3307b
and amendments thereto. This exemption shall not apply to tangible personal property
customarily used for human habitation purposes;
(kk) on and after January 1, 1989, all sales of machinery and equipment used directly
and primarily for the purposes of manufacturing, assembling, processing, finishing, storing,
warehousing or distributing articles of tangible personal property in this state intended for
resale by a manufacturing or processing plant or facility or a storage, warehousing or dis-
tribution facility:
(1) For purposes of this subsection, machinery and equipment shall be deemed to be
used directly and primarily in the manufacture, assemblage, processing, finishing, storing,
warehousing or distributing of tangible personal property where such machinery and equip-
ment is used during a manufacturing, assembling, processing or finishing, storing, ware-
housing or distributing operation:
(A) To effect a direct and immediate physical change upon the tangible personal property;
(B) to guide or measure a direct and immediate physical change upon such property
where such function is an integral and essential part of tuning, verifying or aligning the
component parts of such property;
(C) to test or measure such property where such function is an integral part of the
production flow or function;
(D) to transport, convey or handle such property during the manufacturing, processing,
storing, warehousing or distribution operation at the plant or facility; or
(E) to place such property in the container, package or wrapping in which such property
is normally sold or transported.
(2) For Notwithstanding the manner in which machinery and equipment is treated by a taxpayer for federal income tax purposes, for purposes of this subsection ``machinery and
equipment used directly and primarily'' shall include, but not be limited to:
(A) Mechanical machines or major components thereof contributing to a manufacturing,
assembling or finishing process;
(B) molds and dies that determine the physical characteristics of the finished product
or its packaging material;
(C) testing equipment to determine the quality of the finished product;
(D) computers and related peripheral equipment that directly control or measure the
manufacturing process or which are utilized for engineering of the finished product; and
(E) computers and related peripheral equipment utilized for research and development
and product design.
(3) ``Machinery and equipment used directly and primarily'' shall not include:
(A) Hand tools;
(B) machinery, equipment and tools used in maintaining and repairing any type of ma-
chinery and equipment;
(C) transportation equipment not used in the manufacturing, assembling, processing,
furnishing, storing, warehousing or distributing process at the plant or facility;
(D) office machines and equipment including computers and related peripheral equip-
ment not directly and primarily used in controlling or measuring the manufacturing process;
(E) furniture and buildings; and
(F) machinery and equipment used in administrative, accounting, sales or other such
activities of the business;
(ll) all sales of educational materials purchased for distribution to the public at no charge
by a nonprofit corporation organized for the purpose of encouraging, fostering and con-
ducting programs for the improvement of public health;
(mm) all sales of seeds and tree seedlings; fertilizers, insecticides, herbicides, germi-
cides, pesticides and fungicides; and services, purchased and used for the purpose of pro-
ducing plants in order to prevent soil erosion on land devoted to agricultural use;
(nn) except as otherwise provided in this act, all sales of services rendered by an ad-
vertising agency or licensed broadcast station or any member, agent or employee thereof;
(oo) all sales of tangible personal property purchased by a community action group or
agency for the exclusive purpose of repairing or weatherizing housing occupied by low
income individuals;
(pp) all sales of drill bits and explosives actually utilized in the exploration and produc-
tion of oil or gas;
(qq) all sales of tangible personal property and services purchased by a nonprofit mu-
seum or historical society or any combination thereof, including a nonprofit organization
which is organized for the purpose of stimulating public interest in the exploration of space
by providing educational information, exhibits and experiences, which is exempt from fed-
eral income taxation pursuant to section 501(c)(3) of the federal internal revenue code of
1986;
(rr) all sales of tangible personal property which will admit the purchaser thereof to any
annual event sponsored by a nonprofit organization which is exempt from federal income
taxation pursuant to section 501(c)(3) of the federal internal revenue code of 1986;
(ss) all sales of tangible personal property and services purchased by a public broad-
casting station licensed by the federal communications commission as a noncommercial
educational television or radio station;
(tt) all sales of tangible personal property and services purchased by or on behalf of a
not-for-profit corporation which is exempt from federal income taxation pursuant to section
501(c)(3) of the federal internal revenue code of 1986, for the sole purpose of constructing
a Kansas Korean War memorial;
(uu) all sales of tangible personal property and services purchased by or on behalf of
any rural volunteer fire-fighting organization for use exclusively in the performance of its
duties and functions;
(vv) all sales of tangible personal property purchased by any of the following organiza-
tions which are exempt from federal income taxation pursuant to section 501 (c)(3) of the
federal internal revenue code of 1986, for the following purposes, and all sales of any such
property by or on behalf of any such organization for any such purpose:
(1) The American Heart Association, Kansas Affiliate, Inc. for the purposes of providing
education, training, certification in emergency cardiac care, research and other related serv-
ices to reduce disability and death from cardiovascular diseases and stroke;
(2) the Kansas Alliance for the Mentally Ill, Inc. for the purpose of advocacy for persons
with mental illness and to education, research and support for their families;
(3) the Kansas Mental Illness Awareness Council for the purposes of advocacy for per-
sons who are mentally ill and to education, research and support for them and their families;
(4) the American Diabetes Association Kansas Affiliate, Inc. for the purpose of elimi-
nating diabetes through medical research, public education focusing on disease prevention
and education, patient education including information on coping with diabetes, and pro-
fessional education and training;
(5) the American Lung Association of Kansas, Inc. for the purpose of eliminating all
lung diseases through medical research, public education including information on coping
with lung diseases, professional education and training related to lung disease and other
related services to reduce the incidence of disability and death due to lung disease;
(6) the Kansas chapters of the Alzheimer's Disease and Related Disorders Association,
Inc. for the purpose of providing assistance and support to persons in Kansas with Alzhei-
mer's disease, and their families and caregivers; and
(ww) all sales of tangible personal property purchased by the Habitat for Humanities Humanity for the exclusive use of being incorporated within a housing project constructed
by such organization .;
(xx) all sales of tangible personal property and services purchased by a nonprofit zoo which is exempt from federal income taxation pursuant to section 501 (c)(3) of the federal internal revenue code of 1986, or on behalf of such zoo by an entity itself exempt from federal income taxation pursuant to section 50 (c)(3) of the federal internal revenue code of 1986 contracted with to operate such zoo and all sales of tangible personal property or services purchased by a contractor for the purpose of constructing, equipping, reconstructing, main- taining, repairing, enlarging, furnishing or remodeling facilities for any nonprofit zoo which would be exempt from taxation under the provisions of this section if purchased directly by such nonprofit zoo or the entity operating such zoo. Nothing in this subsection shall be deemed to exempt the purchase of any construction machinery, equipment or tools used in the constructing, equipping, reconstructing, maintaining, repairing, enlarging, furnishing or remodeling facilities for any nonprofit zoo. When any nonprofit zoo shall contract for the purpose of constructing, equipping, reconstructing, maintaining, repairing, enlarging, fur- nishing or remodeling facilities, it shall obtain from the state and furnish to the contractor an exemption certificate for the project involved, and the contractor may purchase materials for incorporation in such project. The contractor shall furnish the number of such certificate to all suppliers from whom such purchases are made, and such suppliers shall execute in- voices covering the same bearing the number of such certificate. Upon completion of the project the contractor shall furnish to the nonprofit zoo concerned a sworn statement, on a form to be provided by the director of taxation, that all purchases so made were entitled to exemption under this subsection. All invoices shall be held by the contractor for a period of five years and shall be subject to audit by the director of taxation. If any materials purchased under such a certificate are found not to have been incorporated in the building or other project or not to have been returned for credit or the sales or compensating tax otherwise imposed upon such materials which will not be so incorporated in the building or other project reported and paid by such contractor to the director of taxation not later than the 20th day of the month following the close of the month in which it shall be determined that such materials will not be used for the purpose for which such certificate was issued, the nonprofit zoo concerned shall be liable for tax on all materials purchased for for the project, and upon payment thereof it may recover the same from the contractor together with rea- sonable attorney fees. Any contractor or any agent, employee or subcontractor thereof, who shall use or otherwise dispose of any materials purchased under such a certificate for any purpose other than that for which such a certificate is issued without the payment of the sales or compensating tax otherwise imposed upon such materials, shall be guilty of a mis- demeanor and, upon conviction therefor, shall be subject to the penalties provided for in subsection (g) of K.S.A. 79-3615, and amendments thereto;
(yy) all sales of tangible personal property and services purchased by a parent-teacher association or organization, and all sales of tangible personal property by or on behalf of such association or organization;
(zz) all sales of machinery and equipment purchased by over-the-air, free access radio or television station which is used directly and primarily for the purpose of producing a broadcast signal or is such that the failure of the machinery or equipment to operate would cause broadcasting to cease. For purposes of this subsection, machinery and equipment shall include, but not be limited to, that required by rules and regulations of the federal com- munications commission, and all sales of electricity which are essential or necessary for the purpose of producing a broadcast signal or is such that the failure of the electricity would cause broadcasting to cease;
(aaa) all sales of tangible personal property and services purchased by a religious or- ganization which is exempt from federal income taxation pursuant to section 501 (c)(3) of the federal internal revenue code, and used exclusively for religious purposes; and
(bbb) all sales of food for human consumption by an organization which is exempt from federal income taxation pursuant to section 501 (c)(3) of the federal internal revenue code of 1986, pursuant to a food distribution program which offers such food at a price below cost in exchange for the performance of community service by the purchaser thereof.
Sec. 33. K.S.A. 79-3633 is hereby amended to read as follows: 79-3633. As used in
K.S.A. 79-3620 and 79-3632 to 79-3639 and amendments thereto, unless the context clearly
indicates otherwise:
(a) ``Income'' means (tri-stars)e sum of adjusted gross income determined under the Kansas
income tax act , maintenance, support money, cash public assistance and relief (not including relief granted under this act or refunds granted under the provisions of article 45 of chapter 79 of the Kansas Statutes Annotated), the gross amount of any pension or annuity (including all monetary retirement benefits from whatever source derived, including but not limited to railroad retirement benefits, all payments received under the federal social security act and veterans disability pensions), all dividends and interest from whatever source derived not included in adjusted gross income, workmen's compensation and the gross amount of ``loss of time'' insurance. It does not include gifts from nongovernmental sources or surplus food or other relief in kind supplied by a governmental agency.
(b) ``Household'' means a claimant , a claimant and spouse or a claimant and one or more individuals not related as husband and wife and all other persons for whom a personal exemption is claimed who together occupy a common residence.
(c) ``Household income'' means all income received by all persons of a household in a calendar year while members of such household.
(d) ``Claimant'' means a person who has filed a claim for a refund or credit under the
provisions of this act and was, during the entire calendar year preceding the year in which
the claim was filed for relief under this act, domiciled in this state, was a member of a
household having a household, had income of not more than $13,000 $25,000 in the calendar
year for which a claim is filed, except that such income amount in the case of calendar year 1999, and all years thereafter, shall be increased by the product of the amount allowed for the next preceding tax year multiplied by the cost-of-living adjustment determined under section 1 (f)(3) of the federal internal revenue code for the calendar year in which the taxable year commences and was: (1) A person having a disability; (2) a person other than a person
included under (1), who has attained 55 years of age in the calendar year for which a claim
is filed or (3) a person other than a person included under (1) or (2) having one or more
dependent children under 18 years of age residing at the person's homestead during the
calendar year for which a claim is filed.
(e) (d) ``Head of household'' means the person filing a claim under the provisions of
this act.
(f) (e) ``Disability'' means (1) inability to engage in any substantial gainful activity by
reason of any medically determinable physical or mental impairment which can be expected
to result in death or has lasted or can be expected to last for a continuous period of not less
than 12 months, and an individual shall be determined to be under a disability only if the
physical or mental impairment or impairments are of such severity that the individual is not
only unable to do the individual's previous work but cannot, considering age, education and
work experience, engage in any other kind of substantial gainful work which exists in the
national economy, regardless of whether such work exists in the immediate area in which
the individual lives or whether a specific job vacancy exists for the individual, or whether
the individual would be hired if application was made for work. For purposes of the pre-
ceding sentence (with respect to any individual), ``work which exists in the national economy''
means work which exists in significant numbers either in the region where the individual
lives or in several regions of the country; for purposes of this subsection, a ``physical or
mental impairment'' is an impairment that results from anatomical, physiological or psy-
chological abnormalities which are demonstrable by medically acceptable clinical and lab-
oratory diagnostic techniques; or
(2) blindness and inability by reason of blindness to engage in substantial gainful activity
requiring skills or abilities comparable to those of any gainful activity in which the individual
has previously engaged with some regularity and over a substantial period of time.
(g) ``Blindness'' means central visual acuity of 20/200 or less in the better eye with the
use of a correcting lens. An eye which is accompanied by a limitation in the fields of vision
such that the widest diameter of the visual field subtends an angle no greater than 20 degrees
shall be considered for the purpose of this paragraph as having a central visual acuity of 20/
200 or less.
Sec. 34. K.S.A. 79-3635 is hereby amended to read as follows: 79-3635. (a) (1) A claim-
ant shall be entitled to a refund of retailers' sales taxes paid upon food during the calendar
year 1997 1998 and each year thereafter in the amount hereinafter provided. For households having a household income of less than $5,000, a refund in the amount of $40 shall be allowed for the head of household and a refund of $30 shall be allowed for each additional member of the household. For households having a household income of at least $5,000 but less than $10,000, a refund in the amount of $30 shall be allowed for the head of household and a refund of $25 shall be allowed for each additional member of the household. For households having a household income of at least $10,000 but not more than $13,000, a refund in the amount of $20 shall be allowed for the head of household and a refund of $15 shall be allowed for each additional member of the household. There shall be allowed for each member of a household an amount equal to $50. An additional $50 amount shall be allowed for any claimant who qualifies as a head of household pursuant to K.S.A. 79- 32,121, and amendments thereto. All such claims shall be paid from the sales tax refund
fund upon warrants of the director of accounts and reports pursuant to vouchers approved
by the director of taxation or by a person or persons designated by the director.
(2) As an alternative to the procedure described by paragraph 1, for all taxable years commencing after December 31, 1977, there shall be allowed as a credit against the tax liability of a resident individual imposed under the Kansas income tax act an amount equal to $50 for each member of a household and, if the claimant qualifies as a head of household pursuant to K.S.A. 79-32,121, and amendments thereto, an additional $50 amount. If the amount of such tax credit exceeds the claimant's income tax liability for such taxable year, such excess amount shall be refunded to the claimant.
(b) A head of household shall make application for refunds for all members of the same
household upon a common form provided for the making of joint claims. All claims paid to
members of the same household shall be paid as a joint claim by means of a single warrant.
(c) No claim for a refund of taxes under the provisions of K.S.A. 79-3632 et seq. shall
be paid or allowed unless such claim is actually filed with and in the possession of the
department of revenue on or before April 15 of the year next succeeding the year in which
such taxes were paid. The director of taxation may: (1) Extend the time for filing any claim
under the provisions of this act when good cause exists therefor; or (2) accept a claim filed
after the deadline for filing in the case of sickness, absence or disability of the claimant if
such claim has been filed within four years of such deadline.
New Sec. 35. (a) Any business firm which employs on a full-time basis a person with a
developmental disability or who is seriously and persistently mentally ill and who is engaged
for a period of eight months or more in the performance of duties in connection with the
operation of such firm, shall be allowed a credit against the tax imposed by the Kansas
income tax act, the tax on net income of national banking associations, state banks, trust
companies or savings and loan associations imposed under article 11 of chapter 79 of the
Kansas Statutes Annotated, or the premiums tax upon insurance companies imposed pur-
suant to K.S.A. 40-252, and amendments thereto. The amount of the credit allowed shall
be $500 for each such person employed, except that no more than $50,000 may be claimed
for credit in any one taxable year.
(b) As used in this section:
(1) ``Business firm'' means any business entity authorized to do business in the state of
Kansas which is subject to the state income tax imposed by the provisions of the Kansas
income tax act, any national banking association, state bank, trust company or savings and
loan association paying an annual tax on its net income pursuant to article 11 of chapter 79
of the Kansas Statutes Annotated, or any insurance company paying a premium tax pursuant
to K.S.A. 40-252, and amendments thereto; and
(2) ``person with a developmental disability or who is seriously and persistently mentally
ill'' means any person who meets the criteria established for mental retardation or devel-
opmental disability or serious and persistent mental illness by the division of mental health
and retardation services of the department of social and rehabilitation services, and who is
recommended for employment by a business firm, by a community mental health center or
facility for the mentally retarded established pursuant to K.S.A. 19-4001 et seq., or by any
entity which any such center or facility has contracted with to provide mental health services
or services for the mentally retarded, or both.
(c) The provisions of this section shall be applicable to all taxable years commencing
after December 31, 1997.
Section 36. K.S.A. 79-3235 is hereby amended to read as follows: 79-3235. If any tax
imposed by this act or any portion of such tax is not paid within 60 days after it becomes
due, the secretary or the secretary's designee shall issue a warrant under the secretary's or
the secretary's designee's hand and official seal, directed to the sheriff of any county of the
state, commanding the sheriff to levy upon and sell the real and personal property of the
taxpayer found within the sheriff's county for the payment of the amount thereof, with the
added penalties, interest and the cost of executing the warrant and to return the warrant to
the secretary or the secretary's designee and pay to the secretary or the secretary's designee
the money collected by virtue of it not more than 60 days from the date of the warrant. The
sheriff, within five days after the receipt of the warrant, shall file with the clerk of the district
court of the county a copy thereof, and thereupon the clerk shall either enter in the ap-
pearance docket the name of the taxpayer mentioned in the warrant, the amount of the tax
or portion of it, interest and penalties for which the warrant is issued and the date such
copy is filed and note the taxpayer's name in the general index. No fee shall be charged for
either entry. The amount of such warrant so docketed shall thereupon become a lien upon
the title to and interest in the real property of the taxpayer against whom it is issued. The
sheriff shall proceed in the same manner and with the same effect as prescribed by law with
respect to executions issued against property upon judgments of a court of record and shall
be entitled to the same fees for services to be collected in the same manner.
The court in which the warrant is docketed shall have jurisdiction over all subsequent
proceedings as fully as though a judgment had been rendered in the court. In the discretion
of the secretary or the secretary's designee a warrant of like terms, force and effect may be
issued and directed to any officer or employee of the secretary, and in the execution thereof
such officer or employee shall have all the powers conferred by law upon sheriffs, and the
subsequent proceedings thereunder shall be the same as provided where the warrant is
issued directly to the sheriff. The taxpayer shall have the right to redeem the real estate
within a period of 18 months from the date of such sale. If a warrant is returned, unsatisfied
in full, the secretary or the secretary's designee shall have the same remedies to enforce the
claim for taxes as if the state of Kansas had recovered judgment against the taxpayer for the
amount of the tax. No law exempting any goods and chattels, lands and tenements from
forced sale under execution shall apply to a levy and sale under any such warrant or upon
any execution issued upon any judgment rendered in any action for income taxes. Except as provided further, the secretary or the secretary's designee shall have the right at any time
after a warrant has been returned unsatisfied or satisfied only in part, to issue alias warrants
until the full amount of the tax is collected.
If execution is not issued within 10 years from the date of the docketing of any such warrant, or if 10 years shall have intervened between the date of the last execution issued on such warrant, and the time of issuing another writ of execution thereon, such warrant shall become dormant, and shall cease to operate as a lien on the real estate of the delinquent taxpayer. Such dormant warrant may be revived in like manner as dormant judgment under the code of civil procedure.
Sec. 37. K.S.A. 79-3617 is hereby amended to read as follows: 79-3617. Whenever any
taxpayer liable to pay any sales or compensating tax, refuses or neglects to pay the tax, the
amount, including any interest or penalty, shall be collected in the following manner. The
secretary of revenue or the secretary's designee shall issue a warrant under the hand of the
secretary or the secretary's designee and official seal directed to the sheriff of any county
of the state commanding the sheriff to levy upon and sell the real and personal property of
the taxpayer found within the sheriff's county to satisfy the tax, including penalty and inter-
est, and the cost of executing the warrant and to return such warrant to the secretary or the
secretary's designee and pay to the secretary or the secretary's designee the money collected
by virtue thereof not more than 90 days from the date of the warrant. The sheriff shall,
within five days, after the receipt of the warrant file with the clerk of the district court of
the county a copy thereof, and thereupon the clerk shall either enter in the appearance
docket the name of the taxpayer mentioned in the warrant, the amount of the tax or portion
of it, interest and penalties for which the warrant is issued and the date such copy is filed
and note the taxpayer's name in the general index. No fee shall be charged for either such
entry. The amount of such warrant so docketed shall thereupon become a lien upon the
title to, and interest in, the real property of the taxpayer against whom it is issued. The
sheriff shall proceed in the same manner and with the same effect as prescribed by law with
respect to executions issued against property upon judgments of a court of record, and shall
be entitled to the same fees for services.
The court in which the warrant is docketed shall have jurisdiction over all subsequent
proceedings as fully as though a judgment had been rendered in the court. A warrant of
similar terms, force and effect may be issued by the secretary or the secretary's designee
and directed to any officer or employee of the secretary or the secretary's designee, and in
the execution thereof such officer or employee shall have all the powers conferred by law
upon sheriffs with respect to executions issued against property upon judgments of a court
of record and the subsequent proceedings thereunder shall be the same as provided where
the warrant is issued directly to the sheriff. The taxpayer shall have the right to redeem the
real estate within a period of 18 months from the date of such sale. If a warrant is returned,
unsatisfied in full, the secretary or the secretary's designee shall have the same remedies to
enforce the claim for taxes as if the state of Kansas had recovered judgment against the
taxpayer for the amount of the tax. No law exempting any goods and chattels, land and
tenements from forced sale under execution shall apply to a levy and sale under any of the
warrants or upon any execution issued upon any judgment rendered in any action for sales
or compensating taxes. Except as provided further, the secretary or the secretary's designee
shall have the right at any time after a warrant has been returned unsatisfied, or satisfied
only in part, to issue alias warrants until the full amount of the tax is collected. No costs
incurred by the sheriff or the clerk of the court shall be charged to the secretary or the
secretary's designee.
If execution is not issued within 10 years from the date of the docketing of any such warrant, or if 10 years shall have intervened between the date of the last execution issued on such warrant, and the time of issuing another writ of execution thereon, such warrant shall become dormant, and shall cease to operate as a lien on the real estate of the delinquent taxpayer. Such dormant warrant may be revived in like manner as dormant judgments under the code of civil procedure.
Sec. 38. K.S.A. 79-213 is hereby amended to read as follows: 79-213. (a) Any property
owner requesting an exemption from the payment of ad valorem property taxes assessed,
or to be assessed, against their property shall be required to file an initial request for ex-
emption, on forms approved by the board of tax appeals and provided by the county ap-
praiser.
(b) The initial exemption request shall identify the property for which the exemption is
requested and state, in detail, the legal and factual basis for the exemption claimed.
(c) The request for exemption shall be filed with the county appraiser of the county
where such property is principally located.
(d) After a review of the exemption request, and after a preliminary examination of the
facts as alleged, the county appraiser shall recommend that the exemption request either
be granted or denied, and, if necessary, that a hearing be held. If a denial is recommended,
a statement of the controlling facts and law relied upon shall be included on the form.
(e) The county appraiser, after making such written recommendation, shall file the
request for exemption and the recommendations of the county appraiser with the board of
tax appeals.
(f) Upon receipt of the request for exemption, the board shall docket the same and
notify the applicant and the county appraiser of such fact.
(g) After examination of the request for exemption, and the county appraiser's recom-
mendation related thereto, the board may fix a time and place for hearing, and shall notify
the applicant and the county appraiser of the time and place so fixed. In any case where a
party to such request for exemption requests a hearing thereon, the same shall be granted.
Hearings shall be conducted in accordance with the provisions of the Kansas administrative
procedure act. In all instances where the board sets a request for exemption for hearing,
the county shall be represented by its county attorney or county counselor.
(h) In the event of a hearing, the same shall be originally set not later than 90 days after
the filing of the request for exemption with the board.
(i) During the pendency of a request for exemption, no person, firm, unincorporated
association, company or corporation charged with real estate or personal property taxes
pursuant to K.S.A. 79-2004 and 79-2004a, and amendments thereto, on the tax books in the
hands of the county treasurer shall be required to pay the tax from the date the request is
filed with the county appraiser until the expiration of 30 days after the board issued its order
thereon and the same becomes a final order. In the event that taxes have been assessed
against the subject property, no interest shall accrue on any unpaid tax for the year or years
in question nor shall the unpaid tax be considered delinquent from the date the request is
filed with the county appraiser until the expiration of 30 days after the board issued its order
thereon. In the event the board determines an application for exemption is without merit
and filed in bad faith to delay the due date of the tax, the tax shall be considered delinquent
as of the date the tax would have been due pursuant to K.S.A. 79-2004 and 79-2004a, and
amendments thereto, and interest shall accrue as prescribed therein.
(j) In the event the board grants the initial request for exemption, the same shall be
effective beginning with the date of first exempt use except that, with respect to property
the construction of which commenced not to exceed 24 months prior to the date of first
exempt use, the same shall be effective beginning with the date of commencement of con-
struction.
(k) In conjunction with its authority to grant exemptions, the board shall have the au-
thority to abate all unpaid taxes that have accrued from and since the effective date of the
exemption. In the event that taxes have been paid during the period where the subject
property has been determined to be exempt, the board shall have the authority to order a
refund of taxes for a period not to exceed three years.
(l) The provisions of this section shall not apply to: (1) Farm machinery and equipment
exempted from ad valorem taxation by K.S.A. 79-201j, and amendments thereto; (2) personal
property exempted from ad valorem taxation by K.S.A. 79-215, and amendments thereto;
(3) wearing apparel, household goods and personal effects exempted from ad valorem tax-
ation by K.S.A. 79-201c, and amendments thereto; (4) livestock; (5) hay and silage exempted
from ad valorem taxation by K.S.A. 79-201d, and amendments thereto; (6) merchants' and
manufacturers' inventories exempted from ad valorem taxation by K.S.A. 79-201m and
amendments thereto; (7) grain exempted from ad valorem taxation by K.S.A. 79-201n, and
amendments thereto; (8) property exempted from ad valorem taxation by K.S.A. 79-201a Seventeenth and amendments thereto, including all property previously acquired by the
secretary of transportation or a predecessor in interest, which is used in the administration,
construction, maintenance or operation of the state system of highways. The secretary of
transportation shall at the time of acquisition of property notify the county appraiser in the
county in which the property is located that the acquisition occurred and provide a legal
description of the property acquired; (9) property exempted from ad valorem taxation by
K.S.A. 79-201a Ninth, and amendments thereto, including all property previously acquired
by the Kansas turnpike authority which is used in the administration, construction, main-
tenance or operation of the Kansas turnpike. The Kansas turnpike authority shall at the time
of acquisition of property notify the county appraiser in the county in which the property is
located that the acquisition occurred and provide a legal description of the property ac-
quired; (10) aquaculture machinery and equipment exempted from ad valorem taxation by
K.S.A. 79-201j, and amendments thereto. As used in this section, ``aquaculture'' has the
same meaning ascribed thereto by K.S.A. 47-1901, and amendments thereto; (11) Christmas
tree machinery and equipment exempted from ad valorem taxation by K.S.A. 79-201j, and
amendments thereto; (12) property used exclusively by the state or any municipality or
political subdivision of the state for right-of-way purposes. The state agency or the governing
body of the municipality or political subdivision shall at the time of acquisition of property
for right-of-way purposes notify the county appraiser in the county in which the property is
located that the acquisition occurred and provide a legal description of the property ac-
quired; (13) machinery, equipment, materials and supplies exempted from ad valorem tax-
ation by K.S.A. 79-201w, and amendments thereto; (14) vehicles owned by the state or by
any political or taxing subdivision thereof and used exclusively for governmental purposes; and (15) property used for residential purposes which is exempted pursuant to K.S.A. 79-
201x from the property tax levied pursuant to K.S.A. 1997 Supp. 72-6431, and amendments
thereto; and (16) motor vehicles exempted from taxation by subsection (e) of K.S.A. 79-5107, and amendments thereto.
(m) The provisions of this section shall apply to property exempt pursuant to the pro-
visions of section 13 of article 11 of the Kansas constitution.
(n) The provisions of subsection (j) and (k) as amended by this act shall be applicable
to all taxable years commencing after December 31, 1995.''
By renumbering existing sections accordingly;
Also, on page 25, in line 37, before ``79-201x'' by inserting ``79-201w,''; also, in line 37,
before ``79-1537'' by inserting ``79-213,'';
On page 26, in line 2, before ``79-32,110'' by inserting ``79-3235,''; also, in line 2, before
``79-32,121'' by inserting ``79-32,117, 79-32,117h, 79-32,117i, 79-32,119,''; also, in line 2,
before ``and'' by inserting ``, 79-3606, 79-3617, 79-3633, 79-3635'';
In the title, in line 16, before ``79-201x'' by inserting ``79-201w,''; also, in line 16, before
``79-1541a'' by inserting ``79-213,''; in line 18, before ``79-32,110'' by inserting ``79-3235,'';
also, in line 18, before ``79-32,121'' by inserting ``79-32,117, 79-32,117h, 79-32,119,''; also,
in line 18, before ``and'' by inserting ``, 79-3606, 79-3617, 79-3633, 79-3635''; in line 26, by
striking ``and 79-1586'' and inserting ``, 79-1586 and 79-32,117''; and the bill be passed as
amended.
The Committee on Transportation recommends HB 2760 be passed.
The Committee on Transportation recommends HB 2737 be amended on page 3, in
line 5, by striking ``aviation gasoline,''; and the bill be passed as amended.
REPORT OF STANDING COMMITTEE
Your Committee on Calendar and Printing recommends on requests for resolutions
and certificates that
Request No. 65, by Representative Stone, commending Kasia Rutledge on receiving the
1998 Prudential Spirit of Community Award for forming the Tobacco-Free Schools Coali-
tion;
Request No. 66, by Representative P. Long, commending David Townsley for bravery
and strength in saving his sister, Kailey;
Request No. 67, by Representative Dreher, congratulating Harold and Gladys Hoepker
on 63 years of marriage;
Request No. 68, by Representative Dreher, congratulating Carrel and Etta Baker on 60
years of marriage;
Request No. 69, by Representative Dreher, congratulating Irvin and Kathryn Gray on
60 years of marriage;
Request No. 70, by Representative Johnson, congratulating Molly Kinderknecht on win-
ning the Ellis County Spelling Bee;
Request No. 71, by Representative E. Peterson, commending Andrea Mercado on re-
ceiving the Prudential Spirit of Community Award for her time and energy in starting an
organization called Stop the Violence;
Request No. 72, by Representative E. Peterson, commending Donna Parsons on re-
ceiving the Prudential Spirit of Community Award for volunteering at local nursing homes;
Request No. 73, by Representative Henderson, congratulating Brooks L. Hopkins on
her 70th birthday;
Request No. 74, by Representative Stone, congratulating Carl Hensley, outstanding Kan-
sas Older Worker of the Year;
Request No. 75, by Representative Wagle, commending Andrew Ingold, top youth vol-
unteer in the Prudential Spirit of Community Awards for conducting a penny drive to
support the clean-up of an historic home;
be approved and the Chief Clerk of the House be directed to order the printing of said
certificates and order drafting of said resolutions.
On motion of Rep. Jennison, the committee report was adopted.
Upon unanimous consent, the House referred back to the regular order of business,
Introduction of Bills and Concurrent Resolutions.
INTRODUCTION OF BILLS AND CONCURRENT RESOLUTIONS
The following bills were introduced and read by title:
HB 2933, An act concerning the neighborhood improvement and youth employment act;
amending K.S.A. 1997 Supp. 44-1402, 44-1405 and 44-1408 and repealing the existing sec-
tions, by Representatives Ballard, Alldritt, Allen, Ballou, Beggs, Benlon, Burroughs, Camp-
bell, Compton, Correll, Cox, Crow, Dean, Dillon, Empson, Feuerborn, Findley, Flaharty,
Flora, Franklin, Freeborn, Garner, Gilbert, Gilmore, Glasscock, Grant, Haley, Henderson,
Henry, Horst, Kirk, Klein, Kuether, Larkin, M. Long, P. Long, Mays, McClure, McCreary,
McKinney, Minor, Nichols, Packer, Pauls, E. Peterson, Phelps, Pottorff, Reardon, Rein-
hardt, Samuelson, Sawyer, Schwartz, Sharp, Showalter, Shriver, Sloan, Spangler, Thimesch,
Toelkes, Tomlinson, Vickrey, Weiland, Wells, Welshimer and Wempe.
HB 2934, An act concerning telecommunications; enacting the supplementary metro-
politan telephone act; amending K.S.A. 1997 Supp. 66-2008 and repealing the existing sec-
tion, by Representative Vickrey.
HB 2935, An act concerning the Kansas public employees retirement system and systems
thereunder; relating to employer contribution rates; amending K.S.A. 20-2605 and K.S.A.
1997 Supp. 74-4920 and 74-4967 and repealing the existing sections, by Representatives
Nichols, Crow, Dillon, Findley, Flaharty, Flora, Garner, Grant, Henderson, Johnston, Kirk,
Klein, Kuether, McKinney, E. Peterson, Phelps, Sawyer, Sharp, Showalter, Shriver, Span-
gler, Storm, Toelkes and Wells.
HB 2936, An act concerning the Kansas public employees retirement system; relating to
purchase service credit; volunteers in service to America, by Representative Edmonds.
HB 2937, An act concerning the retirement system for judges; relating to service credit
purchase; amending K.S.A. 20-2610 and repealing the existing section, by Representative
Edmonds.
HB 2938, An act concerning the retirement system for judges; relating to purchase of
service credit; amending K.S.A. 20-2606 and repealing the existing section, by Represen-
tative Edmonds.
HB 2939, An act concerning telecommunications; relating to contributions to the Kansas
universal service fund; amending K.S.A. 1997 Supp. 66-2005 and 66-2008 and repealing the
existing sections, by Representative Edmonds.
HB 2940, An act concerning retirement and pensions; relating to the Kansas public
employees retirement system and systems thereunder; providing a permanent cost-of-living
increase; relating to employee and employer contribution rates; amending K.S.A. 20-2603,
20-2605 and 74-4919 and K.S.A. 1997 Supp. 74-4920, 74-4939, 74-4965 and 74-4967 and
repealing the existing sections, by Representatives Nichols, Crow, Dillon, Findley, Flaharty,
Flora, Garner, Grant, Henderson, Johnston, Kirk, Klein, Kuether, E. Peterson, Phelps,
Sawyer, Sharp, Showalter, Shriver, Spangler, Storm, Thimesch, Toelkes and Wells.
HB 2941, An act concerning public bodies and agencies; relating to the open meetings
law; amending K.S.A. 75-4318 and repealing the existing section, by Representative Camp-
bell.
HB 2942, An act concerning driving while under the influence of alcohol or drugs;
amending K.S.A. 1997 Supp. 8-1567 and repealing the existing section, by Representative
Campbell.
On motion of Rep. Jennison, the House recessed until the sound of the gavel.
______
LATE MORNING SESSION
The House met pursuant to recess with Speaker pro tem Wagle in the chair.
INTRODUCTION OF BILLS AND CONCURRENT RESOLUTIONS
The following bills were introduced and read by title:
HB 2943, An act concerning public bodies and agencies; relating to the open meetings
law; amending K.S.A. 75-4318 and repealing the existing section, by Representative Camp-
bell.
HB 2944, An act concerning smoking; relating to smoking in places of employment;
repealing K.S.A. 21-4009 through 21-4015 and 21-4017 and repealing the existing sections,
by Representative Campbell.
HB 2945, An act concerning children; relating to the best interests of the child; amending
K.S.A. 38-129, 38-1111 and 59-2127 and K.S.A. 1997 Supp. 38-1502, 38-1562, 38-1563 and
38-1565 and repealing the existing sections; also repealing K.S.A. 1997 Supp. 38-1502b, by
Representative Gilmore (By request).
HB 2946, An act concerning fire alarm systems and fire suppression systems; providing
for the licensure of businesses and personnel; prescribing the authority and duties of the
state fire marshal; requiring certain license fees and providing for the disposition of the
proceeds thereof; establishing an advisory board and providing for its membership, authority
and duties; and providing for the implementation of the act and appropriating certain mon-
eys therefor, by Representative Humerickhouse.
HB 2947, An act concerning hazardous waste; relating to disposal of residues from com-
bustion thereof; amending K.S.A. 65-3430 and repealing the existing section, by Represen-
tative Garner.
HB 2948, An act concerning wastewater; relating to wastewater management; amending
K.S.A. 65-3309 and repealing the existing section, by Representative Mason.
HB 2949, An act concerning traffic infractions; relating to refusal to submit to a prelim-
inary breath test; amending K.S.A. 1997 Supp. 8-2118 and repealing the existing section, by
Representative Mays.
HB 2950, An act concerning confined animal feeding facilities for swine; relating to
regulation thereof; imposing certain restrictions on construction, operation and expansion;
amending K.S.A. 1997 Supp. 65-171d and repealing the existing section, by Committee on
Appropriations.
HB 2951, An act relating to sales taxation; exempting building remodeling services there-
from; amending K.S.A. 79-3603 and repealing the existing section, by Representatives Saw-
yer, Ballard, Burroughs, Correll, Crow, Findley, Gilbert, Johnston, Klein, Krehbiel, Kuether,
Larkin, Phelps, Reardon, Ruff, Sharp, Showalter, Shriver, Spangler, Storm, Toelkes, Wells
and Wempe.
HB 2952, An act concerning the Kansas public employees retirement system and systems
thereunder; relating to employment after retirement; amending K.S.A. 1997 Supp. 74-4914,
74-4957 and 74-4957a and repealing the existing sections, by Representatives Storm, Bal-
lard, Benlon, Correll, Crow, Dillon, Findley, Flaharty, Gilbert, Huff, McClure, Nichols, E.
Peterson, Phelps, Powers, Reardon, Samuelson, Sawyer, Sharp, Swenson, Toelkes, Tomlin-
son and Welshimer.
HB 2953, An act concerning school district finance; authorizing the adoption of local
participation budgets and the levy of taxes to fund such budgets; affecting the definition of
local effort; amending K.S.A. 1997 Supp. 72-6410 and repealing the existing section, by
Representative Franklin.
HB 2954, An act concerning criminal procedure; relating to a search without a search
warrant; amending K.S.A. 22-2501 and repealing the existing section, by Representative
Tomlinson.
HB 2955, An act concerning the interstate emergency management assistance compact;
authorizing the governor to execute such compact on behalf of the state; amending K.S.A.
48-930 and 75-3713b and repealing the existing sections; also repealing K.S.A. 48-1701, 48-
1702, 48-1703, 48-3201 and 48-3202, by Representatives Tomlinson and Showalter.
HB 2956, An act concerning elections; relating to the presidential preference primary;
amending K.S.A. 25-4507 and repealing the existing section, by Representative Powell.
HB 2957, An act designating a portion of interstate highway 135 as the Order of the
Purple Heart highway, by Representative Powell.
HB 2958, An act concerning employment; prohibiting preferential treatment in public
employment, by Representative Powell.
HB 2959, An act relating to the legislature; testimony before standing and statutory
committees to be made under oath, by Representative Thimesch.
HB 2960, An act concerning district court judges; amending K.S.A. 1997 Supp. 46-234
and repealing the existing section, by Committee on Federal and State Affairs.
HB 2961, An act concerning retirement and pensions; relating to the Kansas public
employees retirement system and systems thereunder; providing a permanent cost-of-living
increase; relating to employee and employer contribution rates; providing for certain fi-
nancing; amending K.S.A. 20-2603, 20-2605 and 74-4919 and K.S.A. 1997 Supp. 74-4920,
74-4922, 74-4939, 74-4965 and 74-4967 and repealing the existing sections, by Joint Com-
mittee on Pensions, Investments and Benefits.
HB 2962, An act concerning the Kansas public employees retirement system and systems
thereunder; relating to additional retirant payment; creating a shared earnings reserve;
amending K.S.A. 1997 Supp. 74-4922 and repealing the existing section, by Joint Committee
on Pensions, Investments and Benefits.
HB 2963, An act concerning retirement and pensions; relating to certain retirants under
the state school retirement system; providing for postretirement benefit increase, by Joint
Committee on Pensions, Investments and Benefits.
HB 2964, An act concerning probate; creating the court trustee administered estate;
amending K.S.A. 59-3202 and K.S.A. 1997 Supp. 23-495 and 23-496 and repealing the
existing sections, by Representative Weber.
HB 2965, An act concerning the Kansas turnpike authority; relating to tolls; amending
K.S.A. 68-2004 and repealing the existing section, by Representative Haley.
HB 2966, An act concerning title insurance and escrow accounts, by Representatives
Wagle and Sawyer, Boston, Farmer, Flaharty, Gilbert, Gregory, Horst, Johnston, Landwehr,
Mayans, McCreary, Myers, Palmer, E. Peterson, Pottorff, Powell, Powers, Shriver, Swenson,
Thimesch, Vining and Welshimer.
HB 2967, An act concerning confined feeding facilities for swine; imposing certain re-
strictions; providing for certain tax credits; amending K.S.A. 79-32,117 and K.S.A. 1997
Supp. 65-171d and repealing the existing sections, by Representative Wagle.
REPORT ON ENROLLED BILLS
HB 2707 reported correctly enrolled, properly signed and presented to the governor on
February 13, 1998.
On motion of Rep. Mays, the House adjourned until 11:00 a.m., Monday, February 16,
1998.