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Dec. 7, 2023
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House Committee on Taxation

  • Committee Assistant: Lea Gerard 785-296-4830
  • Lea.Gerard@House.ks.gov

    • Meeting Day: Daily Time: 3:30 pm Location: 346-S

    Room 346-S Audio Stream

    Bills, Resolutions and Appointments

    Bills In Committee
    SB33 - Exempting all social security benefits from Kansas income tax, providing income tax subtraction modifications for retirement plan amounts, federal work opportunity tax credit and employee retention credit disallowances and the carryforward of certain net operating losses, increasing the Kansas standard deduction by a cost-of-living adjustment and excluding social security payments from household income and increasing the appraised value threshold for eligibility of seniors and disabled veterans related to increased homestead property tax refund claims.
    SB40 - Permitting the carryforward of certain net operating losses for individuals for Kansas income tax purposes and excluding social security payments from household income and increasing the appraised value and household income thresholds for eligibility of seniors and disabled veterans related to increased property tax homestead claims.
    SB53 - Excluding manufacturers' coupons from the sales or selling price for sales tax purposes.
    SB55 - Substitute for SB 55 by Committee on Assessment and Taxation - Expanding and clarifying the property tax exemption for Strother field airport property.
    SB127 - Providing countywide retailers' sales tax authority for Dickinson county.
    SB147 - Increasing the income tax credit amount for adoption expenses and making the credit refundable and increasing the income tax credit amount for household and dependent care expenses.
    SB248 - Providing sales tax exemptions for certain food and food ingredients and for the construction or repair of buildings used for human habitation by the Kansas state school for the blind and the Kansas state school for the deaf and repealing the state rate reduction for sales of certain food and food ingredients.
    SB252 - Providing for exemptions from property tax and sales tax for certain businesses competing against governmental entities.
    SB300 - Decreasing the privilege tax rates on banks, trust companies and savings and loan associations by reducing the normal tax rates.
    HB2009 - Providing for sales tax exemption for feminine hygiene products and diapers.
    HB2011 - Providing a Kansas income tax subtraction modification for certain amounts received as compensation for members of the armed forces.
    HB2061 - Providing an income tax rate of 5% for individuals and corporations, decreasing the surtax for entities subject to the privilege tax and providing that future income tax rate decreases be contingent on exceeding revenue estimates.
    HB2062 - Discontinuing the excise tax on rental and leased motor vehicles and imposing property tax on such vehicles.
    HB2107 - Increasing the income limit to qualify for the income tax subtraction modification for social security income.
    HB2108 - Providing a back-to-school sales tax holiday for sales of certain school supplies, computers and clothing.
    HB2110 - Allowing single sales factor apportionment of business income for certain taxpayers.
    HB2111 - Establishing a 0% state rate for sales and use taxes for food and food ingredients, providing a sales tax exemption for children's diapers and feminine hygiene products, establishing the STAR bonds food sales tax revenue replacement fund, altering the calculation for STAR bond districts and discontinuing the food sales income tax credit.
    HB2134 - Providing a deduction from sales or compensating use tax when selling a wrecked or damaged salvaged vehicle and purchasing a subsequent motor vehicle.
    HB2136 - Providing an income tax subtraction modification for sales of property subject to eminent domain.
    HB2137 - Authorizing taxing subdivisions to send notices required to exceed the revenue neutral rate if the county clerk fails to send such notice and providing for reimbursement of printing and postage costs.
    HB2162 - Providing for sales tax exemption for hygiene products.
    HB2175 - Providing for future decreased income tax rates contingent on retention of a 7.5% state general fund ending balance.
    HB2182 - Enacting the Kansas film and digital media industry production development act, providing a tax credit, sales tax exemption and loans and grants to incentivize film, video and digital media production in Kansas and establishing a program to be administered by the secretary of commerce for the purpose of developing such production in Kansas.
    HB2192 - Concerning state agencies; requiring the secretary of administration to include on the Kansas taxpayer transparency act website certain information concerning grants, grant awardees and grant applications.
    HB2199 - Authorizing disabled veterans to receive a sales tax exemption for the purchase of up to two motor vehicles.
    HB2200 - Establishing a property tax exemption for retired and disabled veterans.
    HB2202 - Providing a sales tax exemption for sales of over-the-counter drugs.
    HB2203 - Providing a sales tax exemption for purchases made by sleep in heavenly peace, inc.
    HB2204 - Establishing a state tax credit for family caregivers of disabled veterans.
    HB2205 - Creating the Udall area public library district act, requiring an election for the creation of such district and authorizing unified school district No. 463 to levy a tax on behalf of the library district.
    HB2209 - Providing that national guard members receive benefits under the workers compensation act.
    HB2219 - Allowing an itemized deduction for certain wagering losses for individual income tax purposes.
    HB2220 - Establishing a five-year property tax exemption for city, county and township property used for business incubator purposes.
    HB2221 - Expanding the eligible uses for the 0% state rate for sales tax for certain utilities and the levying of sales tax on such sales by cities and counties and authorizing cities and counties to exempt such sales from such city or county taxes.
    HB2231 - Providing a property tax exemption for residential property where a day care facility is operated.
    HB2233 - Eliminating the annual cap on tax credits for restoration and preservation of certain commercial structures under the historic Kansas act.
    HB2256 - Decreasing the state rate for sales and use taxes for sales of food, food ingredients and prepared food and modifying the percent credited to the state highway fund from revenue collected.
    HB2281 - Providing a sales tax exemption for certain purchases by disabled veterans.
    HB2282 - Exempting all social security benefits from Kansas income tax.
    HB2306 - Providing a sales tax exemption for purchases made by Kansas suicide prevention HQ, inc.
    HB2307 - Providing a sales tax exemption for purchases made to establish and maintain Kansas war memorials and providing a property tax exemption for property with Kansas war memorials.
    HB2316 - Allowing income tax net operating loss carryback from the sale of certain historic hotels.
    HB2318 - Decreasing the state rate for sales and compensating use tax to 6.15%.
    HB2319 - Providing a property tax exemption for business property that operates in competition with property owned or operated by a governmental entity.
    HB2364 - Increasing the extent of property tax exemption from the statewide school levy for residential property to $65,000 of such property's appraised valuation.
    HB2366 - Providing for transfers to the local ad valorem tax reduction fund.
    HB2384 - Increasing the Kansas standard deduction by a cost-of-living adjustment for income tax purposes.
    HB2410 - Increasing the taxable income amounts by a cost-of-living adjustment for determining Kansas income tax owed.
    HB2411 - Decreasing the penalties for employer failing to timely remit employee withholding income taxes.
    HB2419 - Establishing an income tax credit for expenses incurred for the care of cats and dogs.
    HB2420 - Establishing tax withholding requirements when certain employees work in multiple states.
    HB2424 - Establishing a refundable income, privilege and premium tax credit for direct payments made by employers to student loans on behalf of a qualified employee.
    HB2425 - Establishing a refundable income tax credit for tuition payments made to postsecondary educational institutions.
    HB2433 - Allowing a taxpayer to elect the taxable year in which a subtraction modification for contributions to a qualified tuition program would be applied.
    HB2434 - Crediting tax revenue generated from wagers made on historical horse races to the horse breeding development fund and the horse fair racing benefit fund.
    HB2435 - Decreasing the sales and use tax rate, establishing a 0% state rate for sales and use taxes for food and food ingredients, providing a sales tax exemption for children's diapers and feminine hygiene products, establishing the STAR bonds food sales tax revenue replacement fund and altering the calculation for STAR bond districts.
    HB2445 - Providing for additional income tax rate brackets.
    HB2454 - Providing a sales tax exemption for purchases of construction materials by a contractor for a not-for-profit corporation operating a theater.
    HB2457 - Providing an income tax rate of 4.95% for individuals and decreasing the normal tax for corporations, increasing the income limit for the income tax subtraction modification for social security income and providing that all social security income qualifies for the subtraction modification commencing in tax year 2026, increasing the Kansas standard deduction for individuals and further increasing the standard deduction by a cost-of-living adjustment, discontinuing the food sales tax credit, decreasing the privilege tax surtax, establishing a 0% state rate for sales and use taxes for food and food ingredients on July 1, 2023, and increasing the extent of property tax exemption for residential property from the statewide school levy.
    HB2470 - Extending the period of time to file for property tax homestead claims.
    HB2474 - Making and concerning appropriations for FY 23 and FY 24 for the department of administration for an income tax rebate to certain Kansas resident taxpayers.
    Resolutions In Committee
    SCR1611 - Proposing to amend section 1 of article 11 of the constitution of the state of Kansas to limit property tax valuation increases for real property.
    HCR5009 - Proposing to amend the constitution of the state of Kansas to decrease the assessed value for real property used for residential purposes to 9%.
    Sponsored Bills
    SB169 - House Substitute for SB 169 by Committee on Taxation - providing an income tax rate of 5.15% for individuals and decreasing the normal tax for corporations, increasing the income limit for the income tax subtraction modification for social security income, increasing the standard deduction by a cost-of-living adjustment, discontinuing the food sales tax credit, decreasing the privilege tax normal tax, establishing a 0% state rate for sales and use taxes for food and food ingredients on January 1, 2024, and increasing the extent of property tax exemption for residential property from the statewide school levy.
    HB2041 - Providing a sales tax exemption for purchases by a not-for-profit corporation operating a community theater.
    HB2061 - Providing an income tax rate of 5% for individuals and corporations, decreasing the surtax for entities subject to the privilege tax and providing that future income tax rate decreases be contingent on exceeding revenue estimates.
    HB2062 - Discontinuing the excise tax on rental and leased motor vehicles and imposing property tax on such vehicles.
    HB2066 - Providing for a property tax exemption for up to two motor vehicles for volunteer firefighters and volunteer emergency medical service providers.
    HB2106 - Providing a sales tax exemption for sales of property and services used in the provision of communications services and a deduction from sales or compensating use tax when selling and buying different motor vehicles within 90 days.
    HB2107 - Increasing the income limit to qualify for the income tax subtraction modification for social security income.
    HB2108 - Providing a back-to-school sales tax holiday for sales of certain school supplies, computers and clothing.
    HB2109 - Increasing the income limit for the income tax subtraction modification for social security income and providing that all social security benefits qualify for the subtraction modification commencing in tax year 2026.
    HB2110 - Allowing single sales factor apportionment of business income for certain taxpayers.
    HB2111 - Establishing a 0% state rate for sales and use taxes for food and food ingredients, providing a sales tax exemption for children's diapers and feminine hygiene products, establishing the STAR bonds food sales tax revenue replacement fund, altering the calculation for STAR bond districts and discontinuing the food sales income tax credit.
    HB2134 - Providing a deduction from sales or compensating use tax when selling a wrecked or damaged salvaged vehicle and purchasing a subsequent motor vehicle.
    HB2135 - Establishing an income, privilege and premium tax credit for contributions to eligible charitable organizations operating pregnancy centers or residential maternity facilities.
    HB2136 - Providing an income tax subtraction modification for sales of property subject to eminent domain.
    HB2137 - Authorizing taxing subdivisions to send notices required to exceed the revenue neutral rate if the county clerk fails to send such notice and providing for reimbursement of printing and postage costs.
    HB2175 - Providing for future decreased income tax rates contingent on retention of a 7.5% state general fund ending balance.
    HB2199 - Authorizing disabled veterans to receive a sales tax exemption for the purchase of up to two motor vehicles.
    HB2200 - Establishing a property tax exemption for retired and disabled veterans.
    HB2201 - Requiring prior year tax information to be included on the classification and appraised valuation notice.
    HB2202 - Providing a sales tax exemption for sales of over-the-counter drugs.
    HB2203 - Providing a sales tax exemption for purchases made by sleep in heavenly peace, inc.
    HB2204 - Establishing a state tax credit for family caregivers of disabled veterans.
    HB2219 - Allowing an itemized deduction for certain wagering losses for individual income tax purposes.
    HB2220 - Establishing a five-year property tax exemption for city, county and township property used for business incubator purposes.
    HB2221 - Expanding the eligible uses for the 0% state rate for sales tax for certain utilities and the levying of sales tax on such sales by cities and counties and authorizing cities and counties to exempt such sales from such city or county taxes.
    HB2231 - Providing a property tax exemption for residential property where a day care facility is operated.
    HB2232 - Granting the director of property valuation the authority to develop qualifying courses for county appraisers to be registered mass appraisers.
    HB2233 - Eliminating the annual cap on tax credits for restoration and preservation of certain commercial structures under the historic Kansas act.
    HB2281 - Providing a sales tax exemption for certain purchases by disabled veterans.
    HB2282 - Exempting all social security benefits from Kansas income tax.
    HB2306 - Providing a sales tax exemption for purchases made by Kansas suicide prevention HQ, inc.
    HB2307 - Providing a sales tax exemption for purchases made to establish and maintain Kansas war memorials and providing a property tax exemption for property with Kansas war memorials.
    HB2316 - Allowing income tax net operating loss carryback from the sale of certain historic hotels.
    HB2317 - Providing that certain tax notices and statements may be transmitted by electronic means by the county treasurer and county appraiser if consented to by the taxpayer.
    HB2318 - Decreasing the state rate for sales and compensating use tax to 6.15%.
    HB2319 - Providing a property tax exemption for business property that operates in competition with property owned or operated by a governmental entity.
    HB2384 - Increasing the Kansas standard deduction by a cost-of-living adjustment for income tax purposes.
    HB2410 - Increasing the taxable income amounts by a cost-of-living adjustment for determining Kansas income tax owed.
    HB2411 - Decreasing the penalties for employer failing to timely remit employee withholding income taxes.
    HB2416 - Providing for a sales tax exemption for area agencies on aging and purchases made by Kansas suicide prevention HQ, inc.
    HB2419 - Establishing an income tax credit for expenses incurred for the care of cats and dogs.
    HB2420 - Establishing tax withholding requirements when certain employees work in multiple states.
    HB2421 - Providing countywide retailers' sales tax authority for Grant county.
    HB2423 - Enacting the act against abusive access litigation to create a civil action for determining whether litigation that alleges any access violation under the Americans with disabilities act or similar law constitutes abusive litigation and authorizing penalties for such abusive litigation.
    HB2424 - Establishing a refundable income, privilege and premium tax credit for direct payments made by employers to student loans on behalf of a qualified employee.
    HB2425 - Establishing a refundable income tax credit for tuition payments made to postsecondary educational institutions.
    HB2433 - Allowing a taxpayer to elect the taxable year in which a subtraction modification for contributions to a qualified tuition program would be applied.
    HB2434 - Crediting tax revenue generated from wagers made on historical horse races to the horse breeding development fund and the horse fair racing benefit fund.
    HB2435 - Decreasing the sales and use tax rate, establishing a 0% state rate for sales and use taxes for food and food ingredients, providing a sales tax exemption for children's diapers and feminine hygiene products, establishing the STAR bonds food sales tax revenue replacement fund and altering the calculation for STAR bond districts.
    HB2440 - Requiring public utilities to report certain data.
    HB2445 - Providing for additional income tax rate brackets.
    HB2450 - Providing a sales tax exemption for the construction or remodeling of a qualified data center in Kansas, and the purchase of data center equipment, eligible data center costs, electricity and certain labor costs to qualified firms that commit to a minimum investment of at least $600,000,000 and meet new Kansas jobs and other requirements.
    HB2454 - Providing a sales tax exemption for purchases of construction materials by a contractor for a not-for-profit corporation operating a theater.
    HB2457 - Providing an income tax rate of 4.95% for individuals and decreasing the normal tax for corporations, increasing the income limit for the income tax subtraction modification for social security income and providing that all social security income qualifies for the subtraction modification commencing in tax year 2026, increasing the Kansas standard deduction for individuals and further increasing the standard deduction by a cost-of-living adjustment, discontinuing the food sales tax credit, decreasing the privilege tax surtax, establishing a 0% state rate for sales and use taxes for food and food ingredients on July 1, 2023, and increasing the extent of property tax exemption for residential property from the statewide school levy.
    HB2465 - Clarifying the determination of taxable income and providing for the passing through of tax credits to electing pass-through entity owners for purposes of the salt parity act.
    HB2466 - Excluding registered agritourism locations from building permit requirements or building codes.
    HB2470 - Extending the period of time to file for property tax homestead claims.
  • Click here to download a spreadsheet compatible file of Legislator information for this committee.
    • 2023. Powered by KLISS. Rendered: 2023-12-07T17:43:36. Head Rev No: 495623(I)